{"id":66135,"date":"2025-08-26T16:20:59","date_gmt":"2025-08-26T07:20:59","guid":{"rendered":"https:\/\/vs-group.jp\/sozokuzei\/?p=66135"},"modified":"2025-08-27T18:10:06","modified_gmt":"2025-08-27T09:10:06","slug":"soujisozokukoujo","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/sozokuzei\/soujisozokukoujo\/","title":{"rendered":"\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3068\u306f\uff1f10\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u9069\u7528\u53ef\u80fd"},"content":{"rendered":"<div class=\"usefulpoints\">\n<h2>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/h2>\n<ul>\n<li>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u6761\u4ef6\u3068\u3001\u3069\u3093\u306a\u5834\u5408\u306b\u5229\u7528\u3067\u304d\u308b\u304b<\/li>\n<li>\u63a7\u9664\u984d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3068\u4e8b\u4f8b<\/li>\n<li>\u9069\u7528\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u66f8\u985e\u3001\u6ce8\u610f\u70b9<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u76f8\u7d9a\u300d\u306f\u3001\u8ab0\u3082\u304c\u76f4\u9762\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u51fa\u6765\u4e8b\u3067\u3059\u304c\u3001\u3082\u3057\u77ed\u671f\u9593\u306b\u8907\u6570\u56de\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u540c\u3058\u8ca1\u7523\u306b\u4f55\u5ea6\u3082\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3001\u76f8\u7d9a\u4eba\u306e\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u304c\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u3046\u307e\u304f\u6d3b\u7528\u3059\u308c\u3070\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u9069\u7528\u306b\u306f\u7279\u5b9a\u306e\u8981\u4ef6\u304c\u3042\u308a\u3001\u8a08\u7b97\u65b9\u6cd5\u3082\u8907\u96d1\u306b\u611f\u3058\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u3001\u5177\u4f53\u7684\u306a\u9069\u7528\u8981\u4ef6\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u305d\u3057\u3066\u7533\u544a\u6642\u306e\u6ce8\u610f\u70b9\u307e\u3067\u3001\u7a0e\u7406\u58eb\u306e\u8996\u70b9\u304b\u3089\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\n\n<div class=\"resbnr tac\">\n  <a href=\"https:\/\/vs-group.jp\/sozokuzei\/contact\/\" class=\"article_middle_img\">\n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/supportcenter\/media\/wp\/wp-content\/themes\/support-sozoku\/images\/cta2602_pc.gif\" alt=\"\u76f8\u7d9a\u306e\u30d7\u30ed\u306b\u7121\u6599\u3067\u76f8\u8ac7\u3057\u3066\u307f\u308b\" width=\"700\" height=\"250\">\n  <\/a>\n<\/div>\n\n\n\n<\/p>\n<h2 class=\"simple_center no-tag\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3068\u306f<\/h2>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u308910\u5e74\u4ee5\u5185\u306b\u6b21\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u304c\u767a\u751f\u3057\u3001\u305d\u306e\u6700\u521d\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3067\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u4e8c\u6b21\u76f8\u7d9a\u3067\u7d0d\u3081\u308b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u984d\u3092\u5dee\u3057\u5f15\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u7c21\u5358\u306b\u8a00\u3048\u3070\u3001\u77ed\u671f\u9593\u306b\u540c\u3058\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u4e8c\u5ea6\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u4eba\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/secondary\/\">\u4e8c\u6b21\u76f8\u7d9a\u3068\u306f\uff1f\u5bfe\u7b56\u304c\u5fc5\u8981\u306a\u7406\u7531\u3084\u76f8\u7d9a\u7a0e\u30fb\u30c8\u30e9\u30d6\u30eb\u5bfe\u7b56\u3092\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u305d\u3082\u305d\u3082\u76f8\u6b21\u76f8\u7d9a\u3068\u306f<\/h3>\n<p>\u76f8\u6b21\u76f8\u7d9a\u3068\u306f\u3001\u6587\u5b57\u901a\u308a\u300c\u76f8\u6b21\u3044\u3067\u767a\u751f\u3059\u308b\u76f8\u7d9a\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<strong class=\"markerYellow my-strong\">\u3042\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u304c\u3001\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u304b\u308910\u5e74\u4ee5\u5185\u306b\u4ea1\u304f\u306a\u308a\u3001\u3055\u3089\u306b\u6b21\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/strong>\u3067\u3059\u3002<\/p>\n<blockquote>\n<p class=\"bqTitle\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3001\u4f8b\u793a<\/p>\n<p class=\"bqImg\">\n    <img decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/08\/sojisozoku.webp\" alt=\"\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u30a4\u30e1\u30fc\u30b8\u56f3\u3001\u4f8b\u793a\">\n<\/p>\n<p>\n    <cite>\u5f15\u7528\u5143\u3000<a href=\"https:\/\/www.nta.go.jp\/\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81<\/a><\/cite>\n<\/p>\n<\/blockquote>\n<p>\u305f\u3068\u3048\u3070\u3001\u7956\u7236\u304c\u4ea1\u304f\u306a\u308a\u3001\u305d\u306e\u7956\u7236\u306e\u907a\u7523\u3092\u7236\u304c\u76f8\u7d9a\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u305f\u3068\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u7236\u304c\u7956\u7236\u306e\u6b7b\u304b\u308910\u5e74\u4ee5\u5185\u306b\u4ea1\u304f\u306a\u308a\u3001\u305d\u306e\u7236\u306e\u907a\u7523\u3092\u5b50\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u3053\u306e\u4e00\u9023\u306e\u6d41\u308c\u304c\u76f8\u6b21\u76f8\u7d9a\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<h4>\u6570\u6b21\u76f8\u7d9a\u30fb\u518d\u8ee2\u76f8\u7d9a\u3068\u306e\u9055\u3044<\/h4>\n<p>\u300c\u76f8\u6b21\u76f8\u7d9a\u300d\u3068\u4f3c\u3066\u3044\u308b\u8a00\u8449\u306b\u300c\u6570\u6b21\u76f8\u7d9a\u300d\u300c\u518d\u8ee2\u76f8\u7d9a\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u4e09\u3064\u306f\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u540c\u3058\u3067\u3059\u304c\u3001<strong class=\"markerYellow my-strong\">\u76f8\u6b21\u76f8\u7d9a\u306f\u6570\u6b21\u76f8\u7d9a\u3068\u518d\u8ee2\u76f8\u7d9a\u3092\u5185\u5305\u3057\u307e\u3059\u3002<\/strong><\/p>\n<div class=\"kakomiBox01\">\n<span class=\"box-title\">\u76f8\u6b21\u76f8\u7d9a\u30fb\u518d\u8ee2\u76f8\u7d9a\u30fb\u6570\u6b21\u76f8\u7d9a\u306e\u6982\u8981<\/span><\/p>\n<dl class=\"def\">\n<dt>\u76f8\u6b21\u76f8\u7d9a<\/dt>\n<dd>\u76f8\u6b21\u3044\u3067\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u6700\u521d\u306e\u76f8\u7d9a\u306b\u7d9a\u304d\u300110\u5e74\u4ee5\u5185\u306b\u6b21\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u63a7\u9664\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3092\u6307\u3057\u307e\u3059\u3002<\/dd>\n<dt>\u518d\u8ee2\u76f8\u7d9a<\/dt>\n<dd>\u300c\u76f8\u7d9a\u3092\u3059\u308b\u304b\uff08\u627f\u8a8d\uff09\u300d\u307e\u305f\u306f\u3001\u300c\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u304b\u300d\u3092\u719f\u616e\u671f\u9593\uff08\u76f8\u7d9a\u958b\u59cb\u304b\u3089\uff13\u304b\u6708\uff09\u306e\u9593\u306b\u9078\u629e\u3057\u306a\u3044\u307e\u307e\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u3092\u6307\u3057\u307e\u3059\u3002<\/dd>\n<dt>\u6570\u6b21\u76f8\u7d9a<\/dt>\n<dd>\u76f8\u7d9a\u306e\u958b\u59cb\u5f8c\u3001\u76f8\u7d9a\u3092\u627f\u8a8d\u3057\u305f\u3042\u3068\u3001\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3059\u308b\u524d\u306b\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u306e\u8ab0\u304b\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u5730\u4f4d\uff08\u76f8\u7d9a\u3059\u308b\u6a29\u5229\uff09\u3082\u6b21\u306e\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/dd>\n<\/dl>\n<\/div>\n<p>\u6570\u6b21\u76f8\u7d9a\u306e\u5834\u5408\u306f\u300c\u6700\u521d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3092\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u5f15\u304d\u7d99\u3050\u304b\u300d\u3084\u300c\u305d\u306e\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3092\u3069\u3046\u3059\u308b\u304b\u300d\u3068\u3044\u3046\u554f\u984c\u304c\u751f\u3058\u3001\u518d\u8ee2\u76f8\u7d9a\u306b\u3044\u305f\u3063\u3066\u306f\u6700\u521d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3001\u6b21\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u907a\u7523\u3092\u5f15\u304d\u7d99\u3050\u304b\u3069\u3046\u304b\u3092\u6c7a\u3081\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u76f8\u6b21\u3044\u3067\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u304e\u3001\u76f8\u7d9a\u7a0e\u304c\u77ed\u671f\u9593\u306e\u9593\u306b\u8907\u6570\u56de\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u306b\u7a0e\u984d\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u3068\u3044\u3046\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/multiple\/\">\u6570\u6b21\u76f8\u7d9a\u3068\u306f\uff1f\u56f3\u89e3\u4ed8\u304d\u3067\u76f8\u7d9a\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u8a73\u3057\u304f\u89e3\u8aac<\/a><\/li><li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/inherita-secondinheritance\/\">\u518d\u8ee2\u76f8\u7d9a\u3068\u306f\uff1f\u76f8\u7d9a\u653e\u68c4\u306e\u9078\u629e\u3084\u719f\u616e\u671f\u9593\u3001\u76f8\u7d9a\u624b\u7d9a\u304d\u4e0a\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/li><\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u3069\u306e\u3088\u3046\u306a\u76f8\u7d9a\u3067\u9069\u7528\u3067\u304d\u308b\u304b<\/h3>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<span class=\"box-title\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/span><\/p>\n<dl class=\"def\">\n<dt>\u89aa\u304b\u3089\u7236\u3078\u3001\u7d9a\u3051\u3066\u5b50\u3078<\/dt>\n<dd>\u7956\u7236\u304c\u4ea1\u304f\u306a\u3063\u3066\u7236\u304c\u76f8\u7d9a\u3057\u305f\u5f8c\u3001\u7236\u304c10\u5e74\u4ee5\u5185\u306b\u4ea1\u304f\u306a\u308a\u3001\u5b50\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/dd>\n<dt>\u592b\u5a66\u9593\u3067\u306e\u76f8\u7d9a\u304c\u9023\u7d9a\u3059\u308b\u5834\u5408<\/dt>\n<dd>\u592b\u304c\u4ea1\u304f\u306a\u308a\u59bb\u304c\u76f8\u7d9a\u3057\u3001\u305d\u306e\u5f8c\u59bb\u304c10\u5e74\u4ee5\u5185\u306b\u4ea1\u304f\u306a\u308a\u3001\u5b50\u304c\u76f8\u7d9a\u3059\u308b\u5834\u5408<\/dd>\n<\/dl>\n<\/div>\n<p><strong class=\"markerYellow my-strong\">\u76f8\u4f3c\u76f8\u7d9a\u63a7\u9664\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u6700\u521d\u306e\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u300d\u3068\u300c10\u5e74\u4ee5\u5185\u3068\u3044\u3046\u671f\u9593\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6<\/h2>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<span class=\"box-title\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6<\/span><\/p>\n<ol>\n<li>\u9069\u7528\u306e\u5bfe\u8c61\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b<\/li>\n<li>\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u3053\u3053\u304b\u3089\u306f\u6df1\u6398\u308a\u3059\u308b\u5f62\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u9069\u7528\u306e\u5bfe\u8c61\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b<\/h3>\n<p><strong class=\"markerYellow my-strong\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u3001\u304b\u3064\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u8ca1\u7523\u3092\u5b9f\u969b\u306b\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6c11\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u76f8\u7d9a\u4eba\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong class=\"f-red\">\u300c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u3066\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u4eba\u300d\u3084\u300c\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u304c\u907a\u8d08\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\uff08\u53d7\u907a\u8005\uff09\u300d\u306f\u3001\u3053\u306e\u63a7\u9664\u306e\u5bfe\u8c61\u5916<\/strong>\u3067\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b<\/h3>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u304c\u3001<strong class=\"markerYellow my-strong\">\u4eca\u56de\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u65e5\uff08\u6b7b\u4ea1\u65e5\uff09\u304b\u3089\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u3001\u5225\u306e\u76f8\u7d9a\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c10\u5e74\u4ee5\u5185\u306b\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001<strong class=\"markerYellow my-strong\">\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u6700\u521d\u306e\u76f8\u7d9a\u3067\u3001\u300c\u57fa\u790e\u63a7\u9664\u984d\u4ee5\u4e0b\u3060\u3063\u305f\u305f\u3081\u306b\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u300d\u3084\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306a\u3069\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u5834\u5408\u300d\u306b\u306f\u3001\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u8a08\u7b97\u4e8b\u4f8b<\/h2>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<blockquote>\n<p class=\"bqTitle\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a08\u7b97\u5f0f<\/p>\n<p class=\"bqImg\">\n<img decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/08\/4168_02.png\" alt=\"\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\">\n<\/p>\n<p>\n    <cite>\u5f15\u7528\u5143\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81<\/a><\/cite>\n<\/p>\n<\/blockquote>\n<p>\u307e\u305f\u3001\u8a08\u7b97\u5f0f\u5185\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u306f\u4ee5\u4e0b\u306e\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<span class=\"box-title\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a08\u7b97\u5f0f\u306e\u6982\u8981<\/span><\/p>\n<dl class=\"def\">\n<dt>A\uff1a\u4e00\u6b21\u76f8\u7d9a\u3067\u4eca\u56de\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u8ab2\u305b\u3089\u308c\u305f\u76f8\u7d9a\u7a0e\u984d<\/dt>\n<dd>\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u3001\u4e00\u6b21\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff08\u203b\uff09\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4e00\u6b21\u76f8\u7d9a\u3067\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u984d\u3092\u3001\u63a7\u9664\u3057\u305f\u5f8c\u306e\u91d1\u984d\uff08\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3067\u514d\u9664\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u3084\u3001\u5ef6\u6ede\u7a0e\u3001\u52a0\u7b97\u7a0e\u306a\u3069\u3092\u9664\u304f\uff09\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u203b\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u3092\u542b\u307f\u307e\u3059\u3002<\/dd>\n<dt>B\uff1a\u4e00\u6b21\u76f8\u7d9a\u3067\u4eca\u56de\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d<\/dt>\n<dd>\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u6b21\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff08\u203b\uff09\u306e\u5408\u8a08\u984d\u304b\u3089\u3001\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3059\u3002<br \/>\n\u203b\u4e00\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u542b\u307f\u307e\u3059\u3002\uff08\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\uff09<\/dd>\n<dt>C\uff1a\u4e8c\u6b21\u76f8\u7d9a\u3067\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\uff08\u53d7\u907a\u8005\uff09\u304c\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u5408\u8a08\u984d<\/dt>\n<dd>\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3044\u3066\u3001\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\uff08\u53d7\u907a\u8005\uff09\u304c\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u5408\u8a08\u984d\uff08\u203b\uff09\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u203b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u3082\u542b\u3081\u305f\u4fa1\u984d\u304b\u3089\u3001\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3059\u3002\uff08\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\uff09<\/dd>\n<dt>D\uff1a\u4e8c\u6b21\u76f8\u7d9a\u3067\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u8005\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d<\/dt>\n<dd>\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3044\u3066\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u203b\uff09\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u203b\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u3082\u542b\u3081\u305f\u4fa1\u984d\u304b\u3089\u3001\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3067\u3059\u3002\uff08\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u9593\u306e\u8d08\u4e0e\u984d\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u57fa\u790e\u63a7\u9664\uff08110\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u306e\u91d1\u984d\u3092\u5408\u8a08\u3057\u307e\u3059\u3002\uff09<\/dd>\n<dt>E\uff1a\u4e00\u6b21\u76f8\u7d9a\u304b\u3089\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u306e\u5e74\u6570<\/dt>\n<dd>\u4e00\u6b21\u76f8\u7d9a\u304b\u3089\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u306e\u5e74\u6570\u3092\u6307\u3057\u307e\u3059\uff08\uff11\u5e74\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u308a\u6368\u3066\u307e\u3059\uff09\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4168.htm\" target=\"_blank\">\u53c2\u8003\uff1aNo.4168\u2003\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a> <\/dd>\n<\/dl>\n<\/div>\n<p>\u3053\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3057\u305f\u91d1\u984d\u304c\u3001\u4eca\u56de\u306e\u76f8\u7d9a\u3067\u7d0d\u3081\u308b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"jirei_box\">\n<p class=\"jirei_title\"><span class=\"redbk\">\u4e8b<\/span><span class=\"blubk\">\u4f8b<\/span><br class=\"sp_only\">\u4e8b\u4f8b\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4e8b\u4f8b<\/p>\n<p>\u3010\u4e8b\u4f8b\u8a2d\u5b9a\u3011<\/p>\n<ul class=\"disc\">\n<li>\u7956\u7236\uff08\u88ab\u76f8\u7d9a\u4eba1\uff09\u304c2023\u5e747\u67081\u65e5\u306b\u6b7b\u4ea1\u3002<\/li>\n<li>\u7236\uff08\u88ab\u76f8\u7d9a\u4eba2\uff09\u304c\u7956\u7236\u306e\u907a\u7523\u3092\u76f8\u7d9a\uff08\u7d14\u8cc7\u7523\u984d1\u5104\u5186\uff09\u3057\u3001\u76f8\u7d9a\u7a0e\u30921,000\u4e07\u5186\u7d0d\u4ed8\u3057\u305f\u3002<\/li>\n<li>\u7236\uff08\u88ab\u76f8\u7d9a\u4eba2\uff09\u304c2025\u5e749\u67081\u65e5\u306b\u6b7b\u4ea1\u3002<\/li>\n<li>\u5b50\uff08\u4eca\u56de\u306e\u76f8\u7d9a\u4eba\uff09\u304c\u7236\u306e\u907a\u7523\u3092\u76f8\u7d9a\uff08\u7d14\u8cc7\u7523\u4fa1\u984d1\u51045\u5343\u4e07\u5186\uff09\u3057\u305f\u3002<\/li>\n<\/ul>\n<p>\u3010\u8a08\u7b97\u5f0f\u3011<\/p>\n<p>A \u00d7 C\/(B-A) [\u6c42\u3081\u305f\u5272\u5408\u304c 100\/100\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001100\/100\u3068\u3059\u308b]\u00d7 D\/C \u00d7 (10\uff0dE)\/10\uff1d \u5404\u76f8\u7d9a\u4eba\u306e\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d<\/p>\n<p>\u3010\u5b9f\u969b\u306e\u8a08\u7b97\u4f8b\u3011<\/p>\n<p>\u3053\u306e\u8a08\u7b97\u5f0f\u306b\u4eca\u56de\u306e\u4e8b\u4f8b\u306e\u5185\u5bb9\u3092\u5f53\u3066\u306f\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\nA\uff1a1,000\u4e07\u5186<br \/>\nB\uff1a\uff11\u5104\u5186<br \/>\nC\uff1a\uff11\u5104 5,000\u4e07\u5186<br \/>\nD\uff1a\uff11\u51045,000\u4e07\u5186<br \/>\nD\uff1a2025\u5e74\uff19\u6708\uff11\u65e5 &#8211; 2023\u5e74\uff17\u6708\uff11\u65e5 = \uff12\u5e74\uff12\u304b\u6708\u2192\uff11\u5e74\u672a\u6e80\u5207\u6368\u3066\u306e\u305f\u3081\uff12\u5e74\n<\/p>\n<p>\u63a7\u9664\u984d\uff1a1,000\u4e07\u5186\uff08A)\u00d7100\uff0f100\uff08\uff0a\uff09\u00d71\u51045,000\u4e07\u5186\uff0f1\u51045,000\u4e07\u5186<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u00d7\uff0810\u30fc\uff12\uff09\uff0f10\uff1d800\u4e07\u5186<br \/>\n\uff0a1\u51045,000\u4e07\u5186\uff08C\uff09\uff0f\uff081\u5104\u5186\uff08B\uff09\u30fc1,000\u4e07\u5186\uff08A\uff09 \u3067\u7b97\u51fa\u3057\u305f\u5272\u5408\u304c100\uff0f100\u3092\u8d85\u3048\u308b\u305f\u3081\u3001100\uff0f100\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u5b50\uff08\u4eca\u56de\u306e\u76f8\u7d9a\u4eba\uff09\u306f\u3001\u4eca\u56de\u306e\u76f8\u7d9a\u3067\u7d0d\u3081\u308b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089800\u4e07\u5186\u306e\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001<strong class=\"markerYellow my-strong\">\u4e00\u6b21\u76f8\u7d9a\u3067\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306b\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u56fa\u6709\u8ca1\u7523\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u4e00\u6b21\u76f8\u7d9a\u304b\u308910\u5e74\u672a\u7d4c\u904e\u306e\u5e74\u6570\u3092\u639b\u3051\u305f\u984d\u306e10%\u304c\u63a7\u9664\u7a0e\u984d\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h2 class=\"simple_center no-tag\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p><strong class=\"markerYellow my-strong\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h29pdf\/07.pdf\" target=\"_blank\">\u7b2c\uff17\u8868\uff08\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a08\u7b97\u66f8\uff09<\/a>\u300d\u3092\u4f5c\u6210\u3057\u305f\u3046\u3048\u3067\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r05pdf\/C45.pdf\" target=\"_blank\">\u7b2c\uff18\u306e\uff18\u8868\uff08\u7a0e\u984d\u63a7\u9664\u984d\u53ca\u3073\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u5185\u8a33\u66f8<\/a>\uff09\u300d\u306b\u305d\u306e\u5185\u5bb9\u3092\u8ee2\u8a18<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<blockquote>\n<p class=\"bqTitle\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u300c\u7b2c\uff17\u8868\uff08\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a08\u7b97\u66f8\uff09\u300d<\/p>\n<p class=\"bqImg\">\n<img decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/uploads\/2025\/08\/sojisozokukoujogakunokeisan.webp\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u300c\u7b2c\uff17\u8868\uff08\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u8a08\u7b97\u66f8\uff09\u300d\">\n<\/p>\n<p>\n    <cite>\u5f15\u7528\u5143\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r06pdf\/C21.pdf\" target=\"_blank\" rel=\"nofollow noopener\">\u56fd\u7a0e\u5e81<\/a><\/cite>\n<\/p>\n<\/blockquote>\n<p>\u5225\u9014\u3067\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u306f\u7279\u306b\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e00\u6b21\u76f8\u7d9a\u306e\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u4eca\u56de\u306e\u8a08\u7b97\u6839\u62e0\u3068\u306a\u3063\u305f\u90e8\u5206\u3092\u6dfb\u4ed8\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"kakomiBox01\">\n<span class=\"box-title\">\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3067\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3082\u306e<\/span><\/p>\n<ul>\n<li>\u7b2c\uff11\u8868\uff08\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\uff09<\/li>\n<li>\u7b2c11\u8868\uff08\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u5408\u8a08\u8868\uff09<\/li>\n<li>\u7b2c11\u306e2\u8868(\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u660e\u7d30\u66f8\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8)<\/li>\n<li>\u7b2c14\u8868(\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\u53ca\u3073\u7279\u5b9a\u8d08\u4e0e\u8ca1\u7523\u4fa1\u984d\u30fb\u51fa\u8cc7\u6301\u5206\u306e\u5b9a\u3081\u306e\u306a\u3044\u6cd5\u4eba\u306a\u3069\u306b\u907a\u8d08\u3057\u305f\u8ca1\u7523\u30fb\u7279\u5b9a\u306e\u516c\u76ca\u6cd5\u4eba\u306a\u3069\u306b\u5bc4\u9644\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u30fb\u7279\u5b9a\u516c\u76ca\u4fe1\u8a17\u306a\u3069\u306e\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u306e\u660e\u7d30\u66f8)<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/vs-group.jp\/sozokuzei\/calculate\/\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97<\/a>\u3084<a href=\"https:\/\/vs-group.jp\/sozokuzei\/inherita-writetaxreturn\/\">\u7533\u544a\u66f8\u306e\u4f5c\u6210<\/a>\u306f\u624b\u9806\u304c\u8907\u96d1\u3067\u3059\u3002\u4e0d\u660e\u306a\u70b9\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<div class=\"resbnr tac\">\n  <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/themes\/support-sozoku\/images\/resbnr_txt.webp\" alt=\"\u5206\u304b\u3089\u306a\u3044\u30fb\u6025\u3044\u3067\u3044\u308b\u65b9\u306f\u304a\u6c17\u8efd\u306b\u304a\u96fb\u8a71\u304f\u3060\u3055\u3044\uff01\" width=\"550\" height=\"26\" class=\"resbnr_txt\"><br \/>\n  <a href=\"https:\/\/vs-group.jp\/sozokuzei\/contact\/\"><br \/>\n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/themes\/support-sozoku\/images\/resbnr.webp\" alt=\"\u76f8\u7d9a\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7121\u6599\u76f8\u8ac7\" width=\"700\" height=\"127\" class=\"pc-only\"><br \/>\n    <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/sozokuzei\/media\/wp\/wp-content\/themes\/support-sozoku\/images\/resbnr_sp.webp\" alt=\"\u76f8\u7d9a\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u7121\u6599\u76f8\u8ac7\" width=\"455\" height=\"85\" class=\"sp-only\"><br \/>\n  <\/a>\n<\/div>\n<h2 class=\"simple_center no-tag\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u306b\u306f\u3001\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"kakomiBox01\">\n<span class=\"box-title\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u6ce8\u610f\u70b9<\/span><\/p>\n<ul>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u3067\u76f8\u7d9a\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u4eba\u306f\u9069\u7528\u3067\u304d\u306a\u3044<\/li>\n<li>\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u9069\u7528\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u304c\uff10\u5186\u3068\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044\u5834\u5408\u3082\u3042\u308b<\/li>\n<li>\u672a\u5206\u5272\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u9069\u7528\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<p><strong class=\"f-red\">\u8aa4\u3063\u305f\u8a8d\u8b58\u3067\u7533\u544a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5f8c\u3067\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u308a\u3001\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3057\u305f\u308a\u3059\u308b\u53ef\u80fd\u6027<\/strong>\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 class=\"no-tag\">\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u3067\u76f8\u7d9a\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u4eba\u306f\u9069\u7528\u3067\u304d\u306a\u3044<\/h3>\n<p><strong class=\"markerYellow my-strong\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u4eca\u56de\u306e\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u300c\u53d7\u907a\u8005\u300d\u3084\u3001\u751f\u547d\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u3068\u3057\u3066\u6307\u5b9a\u3055\u308c\u305f\u4eba\u306e\u5834\u5408\u3001\u4eca\u56de\u306e\u76f8\u7d9a\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u4eba\u3067\u306a\u3051\u308c\u3070\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u203b\uff09\u3002<\/p>\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/09.htm#a-20_1\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905420-1\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3 class=\"no-tag\">\u4e8c\u6b21\u76f8\u7d9a\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u76f8\u4f3c\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u300c\u4e8c\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u304c\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u306e\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u300c\u76f8\u7d9a\u300d\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u3068\u304d\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u203b\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e8c\u6b21\u76f8\u7d9a\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u6b21\u76f8\u7d9a\u306e\u6642\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong class=\"f-red\">\u4e00\u6b21\u76f8\u7d9a\u306e\u6642\u306b\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u4eba\u304c\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u305f\u5834\u5408\u306f\u76f8\u4f3c\u76f8\u7d9a\u63a7\u9664\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u203b\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000073\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c20\u6761\uff5c e-Gov \u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3 class=\"no-tag\">\u9069\u7528\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u304c\uff10\u5186\u3068\u306a\u308b\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044\u5834\u5408\u3082\u3042\u308b<\/h3>\n<p>\u76f8\u4f3c\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u984d\u304c0\u5186\u306b\u306a\u308b\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u3092\u58f2\u5374\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u30b1\u30fc\u30b9\u3067\u3042\u308c\u3070\u3001\u7533\u544a\u3092\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong class=\"markerYellow my-strong\">\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u308b\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u306e\u3061\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u8003\u616e\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u5b9f\u969b\u306e\u7d0d\u7a0e\u984d\u304c0\u5186\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u304a\u3088\u3073\u76f8\u4f3c\u76f8\u7d9a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u524d\u6bb5\u968e\u306b\u304a\u3044\u3066\u7a0e\u984d\u304c\u3042\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u3053\u306e\u7a0e\u984d\u3092\u30d9\u30fc\u30b9\u306b\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong class=\"f-red\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u306a\u3044<\/strong>\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u984d\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u7533\u544a\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"textLinkBox\">\n                  <span>\u95a2\u9023\u8a18\u4e8b<\/span>\n                  <ul>\n                    <li><a href=\"https:\/\/vs-group.jp\/sozokuzei\/calcofacquisitioncostaddition\/\">\u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\u3068\u306f\uff1f\u9069\u7528\u8981\u4ef6\u3084\u8a08\u7b97\u65b9\u6cd5\u3001\u6ce8\u610f\u70b9\u3092\u89e3\u8aac<\/a><\/li>\n                  <\/ul>\n        <\/div>\n<h3 class=\"no-tag\">\u672a\u5206\u5272\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u9069\u7528\u53ef\u80fd<\/h3>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u307e\u307e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u6765\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u300c\u672a\u5206\u5272\u7533\u544a\u300d\u3068\u3057\u3066\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u969b\u3001<strong class=\"markerYellow my-strong\">\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u3082\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5f8c\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u3066\u8ca1\u7523\u306e\u53d6\u5f97\u5272\u5408\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"icoOnepoint mt3em_pc mt1em_sp\">\n<div class=\"mb1em\">\n<p 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