{"id":762,"date":"2019-07-29T19:13:56","date_gmt":"2019-07-29T10:13:56","guid":{"rendered":"https:\/\/fpbank.co.jp\/?post_type=column&amp;p=762"},"modified":"2019-07-29T19:13:56","modified_gmt":"2019-07-29T10:13:56","slug":"naien-no-tsuma-sozoku-ken","status":"publish","type":"post","link":"https:\/\/fpbank.co.jp\/column\/naien-no-tsuma-sozoku-ken","title":{"rendered":"\u5185\u7e01\u306e\u59bb\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\u306e\u304b\uff1f"},"content":{"rendered":"\n<p>\u305d\u3082\u305d\u3082\u3001\u5185\u7e01\u306e\u59bb\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u7b54\u3048\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u307e\u305a\u300c\u76f8\u7d9a\u4eba\u300d\u3068\u3044\u3046\u8a00\u8449\u3092\u6b63\u3057\u304f\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\uff11\uff0e\u5185\u7e01\u306e\u59bb\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\u306e\u304b<\/a><ul><li><a href=\"#i-2\">\uff08\uff11\uff09\u300c\u76f8\u7d9a\u4eba\u300d\u306e\u5b9a\u7fa9<\/a><\/li><li><a href=\"#i-3\">\uff08\uff12\uff09\u539f\u5247\u7684\u306b\u306f\u5185\u7e01\u306e\u59bb\u306f\u53d7\u3051\u53d6\u308c\u306a\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\uff12\uff0e\u7279\u5225\u7e01\u6545\u8005\u306a\u3089\u3070\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u3082<\/a><ul><li><a href=\"#i-5\">\uff08\uff11\uff09\u300c\u7279\u5225\u7e01\u6545\u8005\u300d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-6\">\uff08\uff12\uff09\u53d7\u3051\u53d6\u308b\u306b\u306f\u6761\u4ef6\u304c\u3042\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\uff13\uff0e\u907a\u8a00\u3092\u6d3b\u7528\u3057\u3088\u3046<\/a><ul><li><a href=\"#i-8\">\uff08\uff11\uff09\u907a\u8a00\u66f8\u306e\u52b9\u679c<\/a><\/li><li><a href=\"#i-9\">\uff08\uff12\uff09\u907a\u7559\u5206\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\">\uff14\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong>\uff11\uff0e\u5185\u7e01\u306e\u59bb\u306b\u76f8\u7d9a\u6a29\u306f\u3042\u308b\u306e\u304b<\/strong><\/span><\/h2>\n<h3><span id=\"i-2\">\uff08\uff11\uff09\u300c\u76f8\u7d9a\u4eba\u300d\u306e\u5b9a\u7fa9<\/span><\/h3>\n<p>\u300c\u76f8\u7d9a\u4eba\u300d\u3001\u6b63\u3057\u304f\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u300d\u306f\u3001\u305d\u306e\u540d\u306e\u901a\u308a\u300c\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u4eba\u300d\u3002\u3053\u3053\u3067\u306e\u6cd5\u3068\u306f\u6c11\u6cd5\u3092\u6307\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u306b\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5c11\u3057\u9577\u3044\u3067\u3059\u304c\u5f15\u7528\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u300a\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u300b*1\uff09<\/strong><br \/>\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u306f\u3001\u6b21\u306e\u9806\u5e8f\u3067\u914d\u5076\u8005\u3068\u4e00\u7dd2\u306b\u76f8\u7d9a\u4eba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>\u7b2c1\u9806\u4f4d<br \/>\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5b50\u4f9b<br \/>\u305d\u306e\u5b50\u4f9b\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u3068\u304d\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\u5b50\u4f9b\u3082\u5b6b\u3082\u3044\u308b\u3068\u304d\u306f\u3001\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<\/li>\n<li>\u7b2c2\u9806\u4f4d<br \/>\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u76f4\u7cfb\u5c0a\u5c5e(\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069)<br \/>\u7236\u6bcd\u3082\u7956\u7236\u6bcd\u3082\u3044\u308b\u3068\u304d\u306f\u3001\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<br \/>\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<\/li>\n<li>\u7b2c3\u9806\u4f4d<br \/>\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u5144\u5f1f\u59c9\u59b9<br \/>\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<br \/>\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<\/li>\n<\/ul>\n<p>\u3064\u307e\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u5b50\u4f9b\u304c\u3044\u308c\u3070\u300c\u914d\u5076\u8005\u3068\u5b50\u4f9b\u300d\u3001\u5b50\u4f9b\u304c\u3044\u306a\u3051\u308c\u3070\u300c\u914d\u5076\u8005\u3068\u89aa\u300d\u3001\u5b50\u4f9b\u3082\u89aa\u3082\u3044\u306a\u3051\u308c\u3070\u300c\u914d\u5076\u8005\u3068\u5144\u5f1f\u59c9\u59b9\u300d\u3068\u76f8\u7d9a\u6a29\u304c\u79fb\u3063\u3066\u3044\u304d\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u6a29\u3092\u6301\u3064\u5b58\u5728\u3067\u3059\u3002<\/p>\n<p>\u3008\u51fa\u5178\u3009*1) \u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm<\/a><br \/>\u95b2\u89a7\u65e5\uff1a2019.5.7\uff09<\/p>\n<h3><span id=\"i-3\">\uff08\uff12\uff09\u539f\u5247\u7684\u306b\u306f\u5185\u7e01\u306e\u59bb\u306f\u53d7\u3051\u53d6\u308c\u306a\u3044<\/span><\/h3>\n<p>\u305f\u3060\u3057\u3001\u56fd\u7a0e\u5e81\u306e\u8a18\u8f09\u306b\u306f\u7d9a\u304d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u300c\u306a\u304a\u3001\u76f8\u7d9a\u3092\u653e\u68c4\u3057\u305f\u4eba\u306f\u521d\u3081\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5185\u7e01\u95a2\u4fc2\u306e\u4eba\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u300d<br \/>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u300c\u914d\u5076\u8005\u300d\u3068\u3044\u3046\u8a00\u8449\u3082\u6cd5\u5f8b\u7528\u8a9e\u3067\u3059\u3002\u6c11\u6cd5\u4e0a\u300c\u5a5a\u59fb\u306f\u3001\u6238\u7c4d\u6cd5\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u5c4a\u3051\u51fa\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6238\u7c4d\u4e0a\u306e\u5c4a\u3051\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u5185\u7e01\u306e\u59bb\u306f\u914d\u5076\u8005\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5f53\u7136\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u306e\u5730\u4f4d\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-4\"><strong>\uff12\uff0e\u7279\u5225\u7e01\u6545\u8005\u306a\u3089\u3070\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u3082<\/strong><\/span><\/h2>\n<p>\u305d\u308c\u3067\u306f\u5185\u7e01\u306e\u59bb\u306f\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5b9f\u306f\u3001\u5185\u7e01\u306e\u59bb\u3067\u3082\u907a\u7523\u3092\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-5\">\uff08\uff11\uff09\u300c\u7279\u5225\u7e01\u6545\u8005\u300d\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u305d\u306e\u65b9\u6cd5\u306e\u4e00\u3064\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u7533\u3057\u7acb\u3066\u3092\u3057\u3066\u300c\u7279\u5225\u7e01\u6545\u8005\u300d\u3068\u3057\u3066\u8a8d\u3081\u3066\u3082\u3089\u3046\u3053\u3068\u3067\u3059\u3002\u7279\u5225\u7e01\u6545\u8005\u3068\u306f\u300c\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u8005\u3067\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u540c\u3058\u304f\u3057\u3066\u3044\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7642\u990a\u770b\u8b77\u306b\u52aa\u3081\u305f\u7b49\u3001\u305d\u306e\u4ed6\u7279\u5225\u306e\u7e01\u6545\u95a2\u4fc2\u304c\u3042\u3063\u305f\u8005\u300d\u306e\u3053\u3068\u3067\u3001\u3053\u306e\u7279\u5225\u7e01\u6545\u8005\u306b\u306f\u5bb6\u5ead\u88c1\u5224\u6240\u304c\u907a\u7523\u306e\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u3092\u5206\u4e0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-6\">\uff08\uff12\uff09\u53d7\u3051\u53d6\u308b\u306b\u306f\u6761\u4ef6\u304c\u3042\u308b<\/span><\/h3>\n<p>\u307e\u3055\u306b\u5185\u7e01\u95a2\u4fc2\u306b\u3042\u308b\u4eba\u306b\u907a\u7523\u3092\u76f8\u7d9a\u3055\u305b\u308b\u305f\u3081\u306e\u4ed5\u7d44\u307f\u3067\u3059\u304c\u3001\u5b9f\u306f\u7279\u5225\u7e01\u6545\u8005\u304c\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u306b\u306f\u4e00\u3064\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u300c\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u300d\u306b\u9650\u3089\u308c\u308b\u306e\u3067\u3059\u3002\u5148\u307b\u3069\u3054\u8aac\u660e\u3057\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u4e00\u4eba\u3067\u3082\u3044\u308c\u3070\u3001\u7279\u5225\u7e01\u6545\u8005\u306b\u907a\u7523\u5206\u4e0e\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2><span 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