{"id":938,"date":"2015-10-23T17:00:05","date_gmt":"2015-10-23T08:00:05","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=938"},"modified":"2018-04-06T13:42:21","modified_gmt":"2018-04-06T04:42:21","slug":"an-inheritance","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/an-inheritance-938","title":{"rendered":"\u76f8\u7d9a\u3068\u306f\uff1f\u521d\u5fc3\u8005\u304c\u77e5\u308b\u3079\u304d\u76f8\u7d9a\u306e\u57fa\u672c"},"content":{"rendered":"<p>\u300c\u76f8\u7d9a\u300d\u3068\u805e\u3044\u3066\u30c9\u30ad\u30c3\u3068\u3057\u305f\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u5c11\u3057\u524d\u307e\u3067\u306f\u81ea\u5206\u306b\u306f\u95a2\u4fc2\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u305f\u65b9\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5e73\u621027\u5e744\u6708\u304b\u3089\u306e\u65bd\u884c\u306b\u3066\u300e\u76f8\u7d9a\u7a0e\u306b\u5909\u66f4\u304c\u3042\u308a\u3001\u591a\u304f\u306e\u65b9\u306b\u5f71\u97ff\u3059\u308b\u300f\u3068\u8a71\u984c\u306b\u306a\u308a\u3001\u300e\u7e01\u9060\u3044\u3082\u306e\u304b\u3089\u8eab\u8fd1\u306a\u3082\u306e\u300f\u3078\u306a\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3056\u3063\u304f\u308a\u3057\u305f\u304a\u8a71\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4eca\u307e\u3067\u306f\u7d04\uff11\u5104\u5186\u4ee5\u4e0a\u306e\u8ca1\u7523\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u95a2\u4fc2\u3057\u3066\u3044\u305f\u304a\u8a71\u304c\u7d045000\u4e07\u5186\u4ee5\u4e0a\u306e\u8ca1\u7523\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\u95a2\u4fc2\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u5f0a\u793e\u3067\u306f\u300e\u76f8\u7d9a\u306e\u554f\u984c\u3092\u4e8b\u524d\u306b\u89e3\u6c7a\u3059\u308b\u300f\uff08\u76f8\u7d9a\u3067\u4e89\u308f\u306a\u3044\u3001\u7a0e\u91d1\u5bfe\u7b56\u3092\u3059\u308b\uff09\u3092\u30e2\u30c3\u30c8\u30fc\u306b\u53d6\u308a\u7d44\u3093\u3067\u304a\u308a\u307e\u3059\u3002\u3067\u306f\u76f8\u7d9a\u3068\u306f\u4f55\u304b\u5177\u4f53\u7684\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<!--more--><\/p>\n<h2><strong>1.<\/strong><strong>\u76f8\u7d9a\u3068\u306f<\/strong><\/h2>\n<p>\u76f8\u7d9a\u3068\u306f\u3042\u308b\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u3001\u6b7b\u4ea1\u3055\u308c\u305f\u4eba\u306e\u8ca1\u7523\u3092\u914d\u5076\u8005\u3084\u5b50\u306a\u3069\u306e\u89aa\u65cf\u304c\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/ba17d8179e8492ccd832d65bcf01adb7.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-942\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/ba17d8179e8492ccd832d65bcf01adb7.png\" alt=\"\u76f8\u7d9a1\" width=\"506\" height=\"103\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/ba17d8179e8492ccd832d65bcf01adb7.png 506w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/ba17d8179e8492ccd832d65bcf01adb7-300x61.png 300w\" sizes=\"(max-width: 506px) 100vw, 506px\" \/><\/a><\/p>\n<p>\u3067\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3001\u5f15\u304d\u7d99\u304c\u308c\u308b\u8ca1\u7523\u3001\u305d\u306e\u969b\u306e\u624b\u9806\u3084\u6ce8\u610f\u70b9\u3092\u9806\u306b\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u00a02.<strong>\u76f8\u7d9a\u4eba\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong><\/h2>\n<h3><strong>2-1<\/strong><strong>\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2<\/strong><\/h3>\n<p>\u76f8\u7d9a\u4eba\u306f\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/sozoku\/4132.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/sozoku\/4132.htm<\/a><\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e2e237864da11ad302b813350f18fa5d.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-943\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e2e237864da11ad302b813350f18fa5d.png\" alt=\"\u76f8\u7d9a2\" width=\"572\" height=\"132\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e2e237864da11ad302b813350f18fa5d.png 572w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e2e237864da11ad302b813350f18fa5d-300x69.png 300w\" sizes=\"(max-width: 572px) 100vw, 572px\" \/><\/a><\/p>\n<p>\u203b<u>\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a<\/u>\u3001<u>\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u306f<\/u>\u4e0a\u8a18\u306e\u9806\u5e8f\u3067<u>\u914d\u5076\u8005\u3068\u4e00\u7dd2\u306b\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059<\/u>\u3002<\/p>\n<h4>\u7b2c\uff11\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5b50\u4f9b<\/h4>\n<p>\u5b50\u4f9b\u304c\u3059\u3067\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5b50\u4f9b\u306e\u76f4\u7cfb\u5351\u5c5e(\u5b50\u4f9b\u3084\u5b6b\u306a\u3069)\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u6b7b\u4ea1\u3057\u305f\u4eba\u306b\u3088\u308a\u8fd1\u3044\u4e16\u4ee3\u3067\u3042\u308b\u5b50\u4f9b\u306e\u65b9\u3092\u512a\u5148\u3057\u307e\u3059\u3002<\/p>\n<p>\u21d2\u73fe\u5728\u306f\u5c11\u306a\u3044\u3067\u3059\u304c\u3001\u4ee5\u524d\u6614\u306a\u304c\u3089\u306e\u304a\u5bb6\u3067\u306f\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u300e\u990a\u5b50\u7e01\u7d44\u3092\u7d44\u3080\u300f\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<h4>\u7b2c\uff12\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u76f4\u7cfb\u5c0a\u5c5e(\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069)<\/h4>\n<p>\u7b2c2\u9806\u4f4d\u306e\u4eba\u306f\u3001\u7b2c1\u9806\u4f4d\u306e\u4eba\u304c\u3044\u306a\u3044\u3068\u304d\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u3057\u305f\u4eba\u306b\u3088\u308a\u8fd1\u3044\u4e16\u4ee3\u3067\u3042\u308b\u7236\u6bcd\u306e\u65b9\u3092\u512a\u5148\u3057\u307e\u3059\u3002<\/p>\n<h4>\u7b2c\uff13\u9806\u4f4d\uff1a\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5144\u5f1f\u59c9\u59b9<\/h4>\n<p>\u7b2c3\u9806\u4f4d\u306e\u4eba\u306f\u3001\u7b2c1\u9806\u4f4d\u306e\u4eba\u3082\u7b2c2\u9806\u4f4d\u306e\u4eba\u3082\u3044\u306a\u3044\u3068\u304d\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u305d\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u4eba\u306e\u5b50\u4f9b\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2605\u6ce8\u610f\u70b9\u2605<\/strong><\/p>\n<p>\u304a\u5b50\u69d8\u306e\u5c45\u306a\u3044\u3054\u592b\u5a66\u3067\u3001\u3054\u4e21\u89aa\u304c\u5065\u5728\u3067\u3042\u308b\u3082\u3057\u304f\u306f\u3054\u5144\u5f1f\u59c9\u59b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u5834\u5408\u306f<u>\u751f\u6d3b\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306b\u3059\u3079\u3066\u306e\u8ca1\u7523\u304c\u76f8\u624b\u65b9\u3078\u3044\u304f\u3088\u3046\u306b\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/u><\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/737e211df2adc7e3722d0e88ca23a165.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-944\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/737e211df2adc7e3722d0e88ca23a165.png\" alt=\"\u76f8\u7d9a3\" width=\"1078\" height=\"632\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/737e211df2adc7e3722d0e88ca23a165.png 1078w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/737e211df2adc7e3722d0e88ca23a165-300x176.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/737e211df2adc7e3722d0e88ca23a165-1024x600.png 1024w\" sizes=\"(max-width: 1078px) 100vw, 1078px\" \/><\/a><\/p>\n<p><strong>\u3000<\/strong>\u203b\u907a\u8a00\u66f8\u306e\u66f8\u304d\u65b9\u306f\u5225\u306e\u8a18\u4e8b\u306b\u3066\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<h3><strong>2-2<\/strong><strong>\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/strong><\/h3>\n<p>\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/sozoku\/4132.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/sozoku\/4132.htm<\/a><\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u6c11\u6cd5\u3067\u5b9a\u3081\u308b\u6cd5\u5b9a\u5206\u5272\u3067\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u306e\u5408\u610f\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u304d\u306e\u907a\u7523\u306e\u53d6\u308a\u5206\u3067\u3042\u308a\u3001\u5fc5\u305a\u3053\u306e\u76f8\u7d9a\u5206\u3067\u907a\u7523\u306e\u5206\u5272\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u907a\u8a00\u66f8\u3084\u8a71\u3057\u5408\u3044\u3067\u306f\u306a\u304f\u88c1\u5224\u3067\u6c7a\u7740\u3059\u308b\u3068\u304d\u306e\u53d6\u308a\u5206\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\u30a4\uff1a\u914d\u5076\u8005\u3068\u5b50\u4f9b\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p>\u914d\u5076\u80051\uff0f2\u3000\u5b50\u4f9b(2\u4eba\u4ee5\u4e0a\u306e\u3068\u304d\u306f\u5168\u54e1\u3067)1\uff0f2<\/p>\n<h4>\u30ed\uff1a\u914d\u5076\u8005\u3068\u76f4\u7cfb\u5c0a\u5c5e\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p>\u914d\u5076\u80052\uff0f3\u3000\u76f4\u7cfb\u5c0a\u5c5e(2\u4eba\u4ee5\u4e0a\u306e\u3068\u304d\u306f\u5168\u54e1\u3067)1\uff0f3<\/p>\n<h4>\u30cf\uff1a\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p>\u914d\u5076\u80053\uff0f4\u3000\u5144\u5f1f\u59c9\u59b9(2\u4eba\u4ee5\u4e0a\u306e\u3068\u304d\u306f\u5168\u54e1\u3067)1\uff0f4<\/p>\n<p>\u203b\u5b50\u4f9b\u3001\u76f4\u7cfb\u5c0a\u5c5e\u3001\u5144\u5f1f\u59c9\u59b9\u304c\u305d\u308c\u305e\u308c2\u4eba\u4ee5\u4e0a\u3044\u308b\u3068\u304d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5747\u7b49\u306b\u5206\u3051\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/15eecf2592e213d608b0d8af7899ecbe.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-945\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/15eecf2592e213d608b0d8af7899ecbe.png\" alt=\"\u76f8\u7d9a4\" width=\"953\" height=\"966\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/15eecf2592e213d608b0d8af7899ecbe.png 953w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/15eecf2592e213d608b0d8af7899ecbe-296x300.png 296w\" sizes=\"(max-width: 953px) 100vw, 953px\" \/><\/a><\/p>\n<h2>\u00a03.<strong>\u76f8\u7d9a\u7a0e\u3068\u306f<\/strong><\/h2>\n<p>\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/sozoku\/4102.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/sozoku\/4102.htm<\/a><\/p>\n<p>\u76f8\u7d9a\u7a0e\u3068\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u4eba\u304c\u5f15\u304d\u7d99\u3050\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u8a00\u3044\u307e\u3059\u3002\u5f15\u304d\u7d99\u3044\u3060\u8ca1\u7523\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u8d85\u3048\u305f\u90e8\u5206\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u3057\u305f\u304b\u3089\u5fc5\u305a\u3057\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u8ab2\u7a0e\u3055\u308c\u305f\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u308910\u304b\u6708\u4ee5\u5185\u306b\u7533\u544a\u53ca\u3073\u7d0d\u7a0e\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u56fd\u7a0e\u5e81\u306e\u56f3\u3092\u53c2\u8003\u306b\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u306e\u7b97\u51fa\u306e\u4ed5\u65b9\u3092\u3054\u8aac\u660e\u3044\u305f\u3057\u307e\u3059\u3002<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-939\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/42d4d1aceae492f418e5f9fd41504937.png\" alt=\"\u76f8\u7d9a5\" width=\"866\" height=\"722\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/42d4d1aceae492f418e5f9fd41504937.png 866w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/42d4d1aceae492f418e5f9fd41504937-300x250.png 300w\" sizes=\"(max-width: 866px) 100vw, 866px\" \/><\/p>\n<h3>Step.1<\/h3>\n<p>1.\u300e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u8ca1\u7523\u300f\u3068\u300e\u907a\u7523\u7dcf\u984d\u300f\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>*\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306e\u3054\u8aac\u660e\u306f\u4eca\u56de\u5272\u611b\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/sozoku\/4103.htm<\/a><\/p>\n<p>*\u907a\u7523\u7dcf\u984d\uff1a4. \u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u3082\u306e\u306b\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>2.\u300e\u907a\u7523\u984d\u300f\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u300e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u8ca1\u7523\u300f\uff0b\u300e\u907a\u7523\u7dcf\u984d\u300f\uff0d\u300e\u975e\u8ab2\u7a0e\u8ca1\u7523\u300f\uff0d\u300e\u846c\u5f0f\u8cbb\u7528\u300f\uff0d\u300e\u50b5\u52d9\u300f<\/p>\n<p>*\u975e\u8ab2\u7a0e\u8ca1\u7523\uff1a\uff08\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/sozoku\/4108.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/sozoku\/4108.htm<\/a>\uff09<\/p>\n<ul style=\"list-style-type: circle;\">\n<li>2.\u306b\u3064\u3044\u3066\u306e\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4141.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4141.htm<\/a><\/li>\n<li>3.\u00a0\u306b\u3064\u3044\u3066\u306e\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm<\/a>\u00a0 \uff08\u500b\u4eba\u4f01\u696d\u304c\u7bc0\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u751f\u547d\u4fdd\u967a\u3092\u304a\u52e7\u3081\u3055\u308c\u308b\u5834\u5408\u306b\u591a\u3044\u3067\u3059\u3002\uff09<\/li>\n<li>4.\u306b\u3064\u3044\u3066\u306e\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4117.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4117.htm<\/a><\/li>\n<\/ul>\n<p>*\u846c\u5f0f\u8cbb\u7528\u3000\uff1a\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4129.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4129.htm<\/a><\/p>\n<p>*\u50b5\u52d9\u3000\u3000\u3000\uff1a\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4126.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4126.htm<\/a><\/p>\n<h3>Step. 2<\/h3>\n<p>Step.1\u3067\u7b97\u51fa\u3057\u305f\u300e\u907a\u7523\u984d\u300f\u3068\u300e\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u8ca1\u7523\u300f\u3092\u8db3\u3057<u>\u300e\u6b63\u5473\u306e\u907a\u7523\u984d\u300f<\/u>\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>*\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u8ca1\u7523\uff1a<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u65e5\u524d3\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u8ca1\u7523\u306f\u76f8\u7d9a \u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u76f8\u7d9a\u7a0e\u3088\u308a\u8d08\u4e0e\u7a0e\u306e\u307b\u3046\u304c\u5b89\u304f\u6e08\u3080\u5834\u5408\u304c\u591a\u3044\u70ba\u3001\u76f8\u7d9a\u5bfe\u7b56\u306e\u751f\u524d\u8d08\u4e0e\u306e\u99c6\u3051\u8fbc\u307f\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u652f\u6255\u3044\u6e1b\u984d\u7b56\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3067\u3059\u3002\uff08\u5c1a\u3001\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u3082\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\uff09<\/p>\n<p>\u2605\u6b63\u5473\u306e\u907a\u7523\u984d\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u76f8\u7d9a\u7533\u544a\u306b\u304a\u3044\u3066\u5927\u5207\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>Step. 3<\/h3>\n<p>Step.1\u3067\u7b97\u51fa\u3057\u305f\u300e\u6b63\u5473\u306e\u907a\u7523\u984d\u300f\u304b\u3089\u300e\u57fa\u790e\u63a7\u9664\u984d\u300f\u3092\u5f15\u304d\u3001\u300e\u8ab2\u7a0e\u907a\u7523\u7dcf\u984d\u300f\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>*\u57fa\u790e\u63a7\u9664\u984d\uff1a\u5e73\u621025\u5e744\u6708\u306e\u6cd5\u6539\u6b63\u3067\u5e73\u621027\u5e74\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u5897\u7a0e\u304c\u6c7a\u307e\u308a\u5927\u304d\u306a\u9a12\u304e\u306b\u306a\u3063\u305f\u3046\u3061\u306e\u4e00\u3064\u306e\u300e\u57fa\u790e\u63a7\u9664\u984d\u306e\u5909\u66f4\u300f\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u6cd5\u4ee4\u90e8\u5206\u304c\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3042\u307e\u308a\u306a\u304f\u63aa\u7f6e\u90e8\u5206\u3067\u6539\u6b63\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u4eca\u56de\u6cd5\u4ee4\u90e8\u5206\u306e\u5909\u66f4\u3092\u884c\u3063\u305f\u305f\u3081\u4eca\u307e\u3067\u76f8\u7d9a\u7a0e\u3068\u95a2\u4fc2\u306a\u304b\u3063\u305f\u65b9\u305f\u3061\u306b\u3082\u95a2\u4fc2\u3059\u308b\u3068\u9a12\u304c\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2>4.<strong>\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u3082\u306e<\/strong><\/h2>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3068\u306f\u76f8\u7d9a\u7a0e\u306e\u304b\u304b\u308b\u8ca1\u7523\u3067\u3001Step2\u306e\u300e\u6b63\u5473\u306e\u907a\u7523\u984d\u300f\u3092\u6307\u3057\u307e\u3059\u3002\u300e\u672c\u6765\u306e\u8ca1\u7523\u300f\u300e\u307f\u306a\u3057\u306e\u8ca1\u7523\u300f\u300e\u751f\u524d\u8d08\u4e0e\u306e\u8ca1\u7523\u300f\u300e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u8ca1\u7523\u300f\u306e4\u3064\u306b\u5206\u3051\u3066\u8003\u3048\u3089\u308c\u308b\u5834\u5408\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>3.\u306eStep1\u3067\u89e6\u308c\u305f\u300e\u907a\u7523\u76f8\u7d9a\u300f\u306b\u306a\u308b\u3082\u306e\u306f\u300e\u672c\u6765\u306e\u8ca1\u7523\u300f\u300e\u307f\u306a\u3057\u306e\u8ca1\u7523\u300f\u3092\u6307\u3057\u307e\u3059\u3002\u3053\u3053\u304c\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u4e00\u756a\u96e3\u3057\u3044\u90e8\u5206\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6f0f\u308c\u306e\u306a\u3044\u69d8\u306b\u81ea\u5206\u306e\u8ca1\u7523\u306e\u30c1\u30a7\u30c3\u30af\u3068\u3057\u3066\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4105.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4105.htm<\/a><\/p>\n<h3>4-1.\u672c\u6765\u306e\u8ca1\u7523<\/h3>\n<p>\u76f8\u7d9a\u4eba\u306e\u3082\u3064\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3042\u308b\u3082\u306e\u3059\u3079\u3066\u306e\u3082\u306e\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u5177\u4f53\u4f8b\uff09<\/p>\n<h4>\u30004-1-1. \u539f\u5247\u7684\u306a\u8ca1\u7523<\/h4>\n<ul>\n<li>\u73fe\u91d1\u3001\u9810\u8caf\u91d1<\/li>\n<li>\u6709\u4fa1\u8a3c\u5238\uff08\u682a\u5f0f\u3001\u4fe1\u8a17\u8a3c\u5238\u3001\u81ea\u793e\u682a\u306a\u3069\uff09<\/li>\n<li>\u5b9d\u77f3\u3001\u8cb4\u91d1\u5c5e\u3001\u81ea\u52d5\u8eca\u3001\u5bb6\u5177\u3001\u7f8e\u8853\u54c1<\/li>\n<li>\u571f\u5730\uff08\u501f\u5730\u6a29\uff09\u3001\u5bb6\u5c4b\u3001\u5efa\u7269<\/li>\n<li>\u8cb8\u4ed8\u91d1\u3001\u58f2\u639b\u91d1<\/li>\n<li>\u7279\u8a31\u6a29\u3001\u8457\u4f5c\u6a29\u3001\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29<\/li>\n<\/ul>\n<h4>4-1-2. \u50b5\u52d9\u306e\u8ca1\u7523<\/h4>\n<ul>\n<li>\u501f\u5165\u91d1\u3001\u8cb7\u639b\u91d1<\/li>\n<li>\u9810\u308a\u6577\u91d1\u3001\u9810\u308a\u4fdd\u8a3c\u91d1<\/li>\n<li>\u672a\u6255\u91d1<\/li>\n<li>\u672a\u6255\u306e\u533b\u7642\u8cbb<\/li>\n<\/ul>\n<h3>4-2. \u307f\u306a\u3057\u306e\u8ca1\u7523<\/h3>\n<p>\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u8ca1\u7523\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6b7b\u4ea1\u9000\u8077\u91d1<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1<\/li>\n<li>\u4fdd\u967a\u4e8b\u6545\u304c\u672a\u767a\u751f\u306e\u751f\u547d\u4fdd\u967a\u5951\u7d04\uff08\u5951\u7d04\u8005\uff1a\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\uff1a\u88ab\u76f8\u7d9a\u4eba\uff09<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>4-1.4-2\u304c\u628a\u63e1\u3067\u304d\u305f\u3089\u3001\u3001\u3001<\/p>\n<p>\u21d2\u50b5\u52d9\u306e\u8ca1\u7523\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n<p>\u21d2\u975e\u8ab2\u7a0e\u8ca1\u7523\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n<p>\u21d2\u846c\u5f0f\u8cbb\u7528\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n<h3>4-3. \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8d08\u4e0e\u8ca1\u7523<\/h3>\n<p>*\u7d30\u304b\u3044\u8aac\u660e\u306f\u5272\u611b\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm<\/a><\/p>\n<h3>4-4. \u751f\u524d\u8d08\u4e0e\u306e\u8ca1\u7523<\/h3>\n<p>Step. 2\u3067\u89e6\u308c\u305f\u3068\u304a\u308a\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u6b7b\u4ea1\u524d3\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u3084\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u524d3\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8ca1\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u8ca1\u7523\u306e\u8d08\u4e0e\u3055\u308c\u305f\u6642\u306e\u4fa1\u984d\u3092\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4161.htm<\/a><\/p>\n<h2>\u00a05.\u76f8\u7d9a\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3068\u671f\u9650<\/h2>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/f8b865025ff624d3ab6d539909fc3d6d.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-940\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/f8b865025ff624d3ab6d539909fc3d6d.png\" alt=\"\u76f8\u7d9a6\" width=\"890\" height=\"866\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/f8b865025ff624d3ab6d539909fc3d6d.png 890w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/f8b865025ff624d3ab6d539909fc3d6d-300x292.png 300w\" sizes=\"(max-width: 890px) 100vw, 890px\" \/><\/a><\/p>\n<p>\u56f3\u8868\u3067\u898b\u3066\u9802\u3044\u305f\u901a\u308a\u3001\u76f8\u7d9a\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3089\u308c\u305f\u6642\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2605\u6ce8\u610f\u70b9\u2605<\/strong><\/p>\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u306f\u306a\u304f\u306a\u3089\u308c\u305f\u3089\u9589\u9396\u3055\u308c\u307e\u3059\u3002\u8fd4\u6e08\u3084\u8cb7\u639b\u91d1\u30fb\u672a\u6255\u91d1\u306e\u652f\u6255\u306e\u3042\u308b\u5834\u5408\u306f\u4e00\u6642\u7684\u306b\u4f7f\u7528\u3059\u308b\u8cc7\u91d1\u306e\u4f59\u88d5\uff08\u4e00\u304b\u6708\u7a0b\u5ea6\u5206\uff09\u306f\u3082\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u306a\u304f\u306a\u3089\u308c\u305f\u5f8c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540c\u610f\u66f8\u3092\u4f5c\u6210\u3057\u89e3\u9664\u3059\u308b\u304b\u3001\u76f8\u7d9a\u4eba\u4ee3\u8868\u306e\u53e3\u5ea7\u3092\u4f5c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u3093\u3067\u3044\u305f\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3088\u308a\u3001\u76f8\u7d9a\u4eba\u4ee3\u8868\u8005\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u4fdd\u5b58\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u4f7f\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e14a3da55c9f20eeb605ce0ee2c0a4b5.png\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-941 alignright\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e14a3da55c9f20eeb605ce0ee2c0a4b5.png\" alt=\"\u76f8\u7d9a7\" width=\"286\" height=\"272\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e14a3da55c9f20eeb605ce0ee2c0a4b5.png 362w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e14a3da55c9f20eeb605ce0ee2c0a4b5-300x285.png 300w\" sizes=\"(max-width: 286px) 100vw, 286px\" \/><\/a><\/p>\n<ul>\n<li>\u4e0a\u8a18\u306e\u56f3\u8868\u306b\u3082\u66f8\u304d\u307e\u3057\u305f\u304c\u3001\u907a\u7523\u5206\u5272\u3084\u540d\u7fa9\u5909\u66f4\u306b\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u624b\u7d9a\u304d\u3092\u3057\u306a\u3051\u308c\u3070\u6c38\u9060\u306e\u305d\u306e\u307e\u307e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u305d\u306e\u6642\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u56f0\u3063\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u8d77\u304d\u3066\u3044\u307e\u3059\u3002\u304a\u624b\u6570\u3067\u3059\u304c\u3001\u5fc5\u305a\u65e9\u3081\u306b\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/10\/e14a3da55c9f20eeb605ce0ee2c0a4b5.png\">\u00a0<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>6.\u76f8\u7d9a\u5bfe\u7b56\u306b\u3064\u3044\u3066<\/h2>\n<p>\u76f8\u7d9a\u5bfe\u7b56\u3068\u3044\u3063\u3066\u3082\u69d8\u3005\u306a\u65b9\u6cd5\u304c\u3042\u308a\u3001\u3053\u3053\u306b\u3088\u3063\u3066\u9069\u5207\u306a\u3082\u306e\u304c\u9055\u3044\u307e\u3059\u3002\u4eca\u56de\u306f\u624b\u6bb5\u306e\u307f\u3092\u304a\u4f1d\u3048\u3057\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u5225\u8a18\u4e8b\u306b\u3066\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u00a0\u907a\u8a00\u66f8or\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8<\/li>\n<li>\u00a0\u751f\u524d\u8d08\u4e0e<\/li>\n<li>\u00a0\u751f\u547d\u4fdd\u967a\u91d1<\/li>\n<li>\u00a0\u6295\u8cc7\u4fe1\u8a17<\/li>\n<li>\u00a0\u990a\u5b50\u7e01\u7d44<\/li>\n<li>\u00a0\u571f\u5730\u306e\u6d3b\u7528<\/li>\n<\/ul>\n<h2>7.\u307e\u3068\u3081<\/h2>\n<p>\u3044\u304b\u304c\u3060\u3063\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u76f8\u7d9a\u7a0e\u3068\u306f\u4f55\u304b\u3068\u3044\u3046\u3082\u306e\u304c\u5206\u304b\u3063\u3066\u3044\u305f\u3060\u3051\u305f\u3067\u3057\u3087\u3046\u304b\u3002\u76f8\u7d9a\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u81ea\u5206\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u77e5\u308a\u305f\u3044\u3068\u3044\u3046\u65b9\u306f\u304a\u8fd1\u304f\u306e\u7a0e\u7406\u58eb\u306b\u76f8\u7d9a\u30b7\u30e5\u30df\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3054\u4f9d\u983c\u3055\u308c\u308b\u306e\u304c\u3044\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u984d\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u6bce\u5e74\u5c11\u3057\u305a\u3064\u6cd5\u6539\u6b63\uff08\u63aa\u7f6e\u6cd5\u3092\u542b\u3080\uff09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u306e\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u30fb\u6240\u5f97\u7a0e\u7b49\u3005\u306e\u69d8\u3005\u306a\u7a0e\u91d1\u306e\u4e2d\u3067\u4e00\u756a\u5fb4\u53ce\u7387\u304c\u9ad8\u3044\u306e\u306f\u76f8\u7d9a\u7a0e\u3067\u3059\u3002\uff08\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u30fb\u6240\u5f97\u7a0e\u7b49\u306f\u8cc7\u7523\u3092\u3082\u3063\u3066\u3044\u3066\u3082\u73fe\u91d1\u3092\u3082\u3063\u3066\u3044\u306a\u3044\u306a\u3069\u5b9f\u969b\u306b\u652f\u6255\u3046\u539f\u8cc7\u304c\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u304c\u3042\u308b\u305f\u3081\uff09\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u59cb\u307e\u308a\u7a0e\u306e\u5fb4\u53ce\u6f0f\u308c\u3092\u6e1b\u3089\u3057\u3001\u8ca1\u6e90\u306e\u78ba\u4fdd\u3092\u9032\u3081\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u308c\u3067\u3082\u8ca1\u6e90\u4e0d\u8db3\u304c\u7d9a\u3044\u3066\u3044\u308b\u306e\u3067\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u6539\u6b63\u306f\u4eca\u5f8c\u3082\u6bce\u5e74\u898b\u3066\u3044\u304f\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u76f8\u7d9a\u300d\u3068\u805e\u3044\u3066\u30c9\u30ad\u30c3\u3068\u3057\u305f\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u5c11\u3057\u524d\u307e\u3067\u306f\u81ea\u5206\u306b\u306f\u95a2\u4fc2\u306a\u3044\u3068\u601d\u3063\u3066\u3044\u305f\u65b9\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5e73\u621027\u5e744\u6708\u304b\u3089\u306e\u65bd\u884c\u306b\u3066\u300e\u76f8\u7d9a\u7a0e\u306b\u5909\u66f4\u304c\u3042\u308a\u3001\u591a\u304f\u306e\u65b9\u306b\u5f71\u97ff\u3059\u308b\u300f\u3068\u8a71\u984c\u306b\u306a\u308a\u3001\u300e\u7e01\u9060\u3044\u3082\u306e\u304b\u3089 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":950,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"_links":{"self":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts\/938"}],"collection":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/comments?post=938"}],"version-history":[{"count":12,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts\/938\/revisions"}],"predecessor-version":[{"id":1688,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts\/938\/revisions\/1688"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/media\/950"}],"wp:attachment":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/media?parent=938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/categories?post=938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/tags?post=938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}