{"id":2127,"date":"2023-06-10T08:58:41","date_gmt":"2023-06-09T23:58:41","guid":{"rendered":"https:\/\/wakegai.jp\/knowledge\/?p=2127"},"modified":"2025-09-16T10:13:28","modified_gmt":"2025-09-16T01:13:28","slug":"co-ownership-inheritance","status":"publish","type":"post","link":"https:\/\/wakegai.jp\/knowledge\/kyouyu-mochibun\/inheritance\/co-ownership-inheritance\/","title":{"rendered":"\u5171\u6709\u6301\u5206\u306f\u76f8\u7d9a\u3059\u308b\u3079\u304d\uff1f\u5206\u5272\u65b9\u6cd5\u3084\u30c8\u30e9\u30d6\u30eb\u306e\u56de\u907f\u65b9\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u3068\u3044\u3046\u5927\u304d\u306a\u30e9\u30a4\u30d5\u30a4\u30d9\u30f3\u30c8\u3067\u306f\u3001<\/span><strong>\u300c\u5b9f\u5bb6\u306a\u3069\u3092\u5171\u6709\u6301\u5206\u3067\u76f8\u7d9a\u3059\u308b\u300d<\/strong><span style=\"font-weight: 400;\">\u3068\u3044\u3046\u65b9\u3082\u591a\u3005\u3044\u3089\u3063\u3057\u3083\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305d\u306e\u969b\u306b\u300c\u5171\u6709\u6301\u5206\u3092\u53d7\u3051\u53d6\u308b\u3079\u304d\u306a\u306e\u304b\u300d\u300c\u6f5c\u5728\u7684\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u3069\u3046\u3084\u3063\u3066\u907f\u3051\u308b\u3079\u304d\u306a\u306e\u304b\u300d\u306b\u3064\u3044\u3066\u3001\u591a\u304f\u306e\u7591\u554f\u3068\u4e0d\u5b89\u3092\u62b1\u304f\u30b1\u30fc\u30b9\u306f\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<\/span><strong>\u5171\u6709\u6301\u5206\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u77e5\u8b58<\/strong><span style=\"font-weight: 400;\">\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u76f8\u7d9a\u306e\u904e\u7a0b\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3001\u4e88\u671f\u3057\u306a\u3044\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u81ea\u5206\u81ea\u8eab\u3092\u5b88\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3092\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u305c\u3072\u304a\u5f79\u7acb\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<h2>\u5171\u6709\u6301\u5206\u306e\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u57fa\u790e\u77e5\u8b58<\/h2>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u3068\u306f\u3001\u8907\u6570\u306e\u4eba\u304c\u4e00\u3064\u306e\u8ca1\u7523\uff08\u7279\u306b\u4e0d\u52d5\u7523\uff09\u3092\u5171\u6709\u3059\u308b\u969b\u3001<\/span><strong>\u305d\u308c\u305e\u308c\u304c\u4fdd\u6709\u3059\u308b\u6a29\u5229\u306e\u5272\u5408<\/strong><span style=\"font-weight: 400;\">\u3092\u6307\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001A\u3055\u3093\u3068B\u3055\u3093\u304c\u4e00\u7dd2\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u3066\u3001A\u3055\u3093\u304c6\u5272\u3001B\u3055\u3093\u304c4\u5272\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3053\u308c\u304c\u5171\u6709\u6301\u5206\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u5171\u6709\u6301\u5206\u306f\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u4e0a\u8a18\u306e\u4f8b\u3067A\u3055\u3093\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001A\u3055\u3093\u306e\u5b50\u4f9b\u305f\u3061\u304cA\u3055\u3093\u306e6\u5272\u306e\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u907a\u8a00\u66f8\u304c\u6b8b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u907a\u8a00\u306b\u57fa\u3065\u304d\u907a\u7523\u5206\u5272\u304c\u306a\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3002\u305d\u306e\u5834\u5408\u3001\u907a\u7523\u306e\u5206\u914d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h3>\u76f8\u7d9a\u4eba\u304c\u6709\u3059\u308b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300d\u3068\u306f\uff1f<\/h3>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u4eba\u3068\u306f\u3001<\/span><strong>\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u76f8\u7d9a\u6a29\u3092\u6301\u3064\u8005<\/strong><span style=\"font-weight: 400;\">\u3092\u6307\u3057\u3001\u914d\u5076\u8005\u306f\u5e38\u306b\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 10pt;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4132.htm\">\u76f8\u7d9a\u4eba\u306e\u7bc4\u56f2\u3068\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/a>\u300d\uff09<\/span><br \/>\n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3068\u306f\u6c11\u6cd5\u3067\u6c7a\u5b9a\u3055\u308c\u308b\u3001<\/span><b>\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3067\u304d\u308b\u5272\u5408<\/b><span style=\"font-weight: 400;\">\u306e\u3053\u3068\u3002\u8ab0\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u304b\u3067\u3001\u305d\u306e\u5272\u5408\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5177\u4f53\u7684\u306a\u5272\u5408\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u914d\u5076\u8005\u306f\u3044\u3064\u3067\u3082\u76f8\u7d9a\u4eba\u3068\u306a\u308a\u3001\u305d\u306e\u4ed6\u306e\u8005\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u9806\u5e8f\u3067\u76f8\u7d9a\u4eba\u306b\u306a\u308c\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u7b2c1\u9806\u4f4d\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u306f<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u7b2c2\u9806\u4f4d\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\uff09<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u7b2c3\u9806\u4f4d\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9<\/strong><\/li>\n<\/ul>\n<p>\u76f8\u7d9a\u767a\u751f\u6642\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u512a\u5148\u9806\u4f4d\u306b\u3064\u3044\u3066\u3082\u8e0f\u307e\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u95a2\u9023\u8a18\u4e8b\uff1a<\/span><a href=\"https:\/\/wakegai.jp\/knowledge\/kyouyu-mochibun\/basic-knowledge\/co-ownership\/\"><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u3068\u306f\uff1f\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3057\u7d9a\u3051\u308b\u30ea\u30b9\u30af\u3084\u5171\u6709\u72b6\u614b\u306e\u89e3\u6d88\u65b9\u6cd5\u3092\u89e3\u8aac<\/span><\/a><\/p>\n<h3>\u76f8\u7d9a\u767a\u751f\u6642\u3001\u5171\u6709\u6301\u5206\u306e\u6271\u3044\u306f\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"font-weight: 400;\">2\u4eba\u4ee5\u4e0a\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u72b6\u6cc1\u3067\u76f8\u7d9a\u304c\u59cb\u307e\u3063\u305f\u5834\u5408\u3001<\/span><b>\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u76f8\u7d9a\u8ca1\u7523\u306f\u5168\u54e1\u306e\u5171\u6709\u72b6\u614b<\/b><span style=\"font-weight: 400;\">\u3068\u306a\u308a\u307e\u3059\uff08\u6c11\u6cd5898\u6761\uff09\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3064\u307e\u308a\u3001\u4f55\u3082\u624b\u7d9a\u304d\u3057\u306a\u304f\u3066\u3082\u3001\u76f8\u7d9a\u4eba\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u5171\u6709\u6301\u5206\u3092\u6301\u3064\u72b6\u614b\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9810\u8caf\u91d1\u306a\u3069\u7269\u7406\u7684\u306b\u5206\u5272\u53ef\u80fd\u306a\u8ca1\u7523\u306f\u5404\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5f93\u3063\u3066\u5206\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u306a\u305f\u3081\u3001\u5171\u6709\u554f\u984c\u304c\u8d77\u304d\u308b\u53ef\u80fd\u6027\u306f\u5c11\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u4e0d\u52d5\u7523\u306e\u3088\u3046\u306a\u7269\u7406\u7684\u306b\u5206\u5272\u304c\u56f0\u96e3\u306a\u8ca1\u7523\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u7d50\u679c\u3001\u5171\u6709\u72b6\u614b\u304c\u7dad\u6301\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u306b\u5f93\u3044\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u8a72\u5f53\u8ca1\u7523\u306e\u5171\u6709\u6301\u5206\u3092\u6240\u6709\u3059\u308b\u7d50\u679c\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u306e\u5171\u6709\u6301\u5206\u3092\u6301\u3063\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e<\/span><strong>\u5171\u6709\u6301\u5206\u304c\u907a\u7523\u5206\u5272\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3001\u76f8\u7d9a\u4eba\u306f\u5143\u3005\u306e\u5171\u6709\u8005\u3068\u4e00\u7dd2\u306b\u305d\u306e\u4e0d\u52d5\u7523\u3092\u5171\u6709\u3059\u308b\u3053\u3068<\/strong>\u306b<span style=\"font-weight: 400;\">\u306a\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306e\u6d41\u308c<\/h2>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3059\u308b\u969b\u306e\u6d41\u308c\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Step1.\u907a\u8a00\u66f8\u30fb\u76f8\u7d9a\u4eba\u30fb\u76f8\u7d9a\u8ca1\u7523\u306e\u78ba\u8a8d<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Step2.\u907a\u7523\u5206\u5272\u5354\u8b70\uff08\u203b\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\uff09<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Step3.\u76f8\u7d9a\u767b\u8a18<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>Step4.\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u3053\u304b\u3089\u306f\u3001\u5404\u624b\u9806\u306b\u3064\u3044\u3066\u500b\u5225\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3>Step1.\u907a\u8a00\u66f8\u30fb\u76f8\u7d9a\u4eba\u30fb\u76f8\u7d9a\u8ca1\u7523\u306e\u78ba\u8a8d<\/h3>\n<p><span style=\"font-weight: 400;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u307e\u305a\u76f8\u7d9a\u8ca1\u7523\u3068\u76f8\u7d9a\u4eba\u3092\u8abf\u67fb\u3057\u3001<\/span><b>\u907a\u8a00\u66f8\u3092\u78ba\u8a8d<\/b><span style=\"font-weight: 400;\">\u3057\u307e\u3057\u3087\u3046\u3002\u907a\u8a00\u66f8\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u3001\u907a\u8a00\u66f8\u306e\u6709\u7121\u3092\u8abf\u3079\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u66f8\uff08\u516c\u8a3c\u5f79\u5834\u304c\u907a\u8a00\u306e\u6709\u52b9\u6027\u3092\u8a3c\u660e\u3057\u305f\u907a\u8a00\u66f8\uff09\u304c\u3042\u308c\u3070\u3001<\/span><b>\u300c\u907a\u8a00\u691c\u7d22\u30b7\u30b9\u30c6\u30e0\u300d<\/b><span style=\"font-weight: 400;\">\u3092\u4f7f\u3063\u3066\u907a\u8a00\u306e\u6709\u7121\u3092\u8abf\u3079\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u81ea\u7b46\u907a\u8a00\u306e\u3088\u3046\u306a\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u4ee5\u5916\u306e\u3082\u306e\u306f\u81ea\u5df1\u8abf\u67fb\u304c\u5fc5\u8981\u3002\u81ea\u5b85\u3001\u9280\u884c\u306e\u8cb8\u91d1\u5eab\u3001\u6cd5\u52d9\u5c40\u306a\u3069\u3001\u907a\u8a00\u66f8\u304c\u4fdd\u7ba1\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u5834\u6240\u3092\u63a2\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u516c\u6b63\u8a3c\u66f8\u907a\u8a00\u4ee5\u5916\u306e\u907a\u8a00\u66f8\u3001\u3042\u308b\u3044\u306f<\/span>\u300c<strong>\u907a\u8a00\u66f8\u60c5\u5831\u8a3c\u660e\u66f8\u300d<\/strong><span style=\"font-weight: 400;\">\u304c\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u308b\u907a\u8a00\u66f8\u4ee5\u5916\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u3067\u691c\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u907a\u8a00\u66f8\u3092\u691c\u8a8d\u305b\u305a\u306b\u958b\u5c01\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5185\u5bb9\u304c\u7121\u52b9\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u904e\u65995\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u5247\u304c\u79d1\u305b\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3>Step2.\u907a\u7523\u5206\u5272\u5354\u8b70\uff08\u203b\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\uff09<\/h3>\n<p><span style=\"font-weight: 400;\">\u907a\u8a00\u66f8\u304c\u306a\u3044\u5834\u5408\u3001<\/span><strong>\u907a\u7523\u5206\u5272\u5354\u8b70<\/strong><span style=\"font-weight: 400;\">\u3092\u901a\u3058\u3066\u5206\u5272\u65b9\u6cd5\u3092\u5354\u8b70\u3057\u307e\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u306f\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u76f8\u7d9a\u5272\u5408\u3092\u6c7a\u3081\u308b\u8a71\u3057\u5408\u3044\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u3084\u9810\u8caf\u91d1\u306a\u3069\u306e\u907a\u7523\u306e\u5206\u5272\u65b9\u6cd5\u3001\u76f8\u7d9a\u3059\u308b\u4e0d\u52d5\u7523\u306e\u53d6\u308a\u6271\u3044\u306a\u3069\u3092\u5354\u8b70\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u5f8b\u306b\u3088\u308a\u907a\u7523\u5206\u5272\u5354\u8b70\u306f<\/span><strong>\u300c\u76f8\u7d9a\u4eba\u5168\u54e1\u300d<\/strong><span style=\"font-weight: 400;\">\u304c\u53c2\u52a0\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5354\u8b70\u306b\u53c2\u52a0\u3057\u306a\u304b\u3063\u305f\u76f8\u7d9a\u4eba\u304c1\u4eba\u3067\u3082\u3044\u308b\u3068\u3001\u5354\u8b70\u7d50\u679c\u306f\u7121\u52b9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5354\u8b70\u306b\u306f\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u304c\u53c2\u52a0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5fc5\u305a\u3057\u3082\u5bfe\u9762\u3067\u5354\u8b70\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u96fb\u8a71\u3084\u624b\u7d19\u306a\u3069\u3067\u3084\u308a\u53d6\u308a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u306f\u3001\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u306e\u7f72\u540d\u3068\u62bc\u5370\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h3>Step3.\u76f8\u7d9a\u767b\u8a18<\/h3>\n<p><span style=\"font-weight: 400;\">\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u304c\u6c7a\u5b9a\u3057\u305f\u3089\u3001<\/span><b>\u6cd5\u52d9\u5c40\u3067\u76f8\u7d9a\u767b\u8a18<\/b><span style=\"font-weight: 400;\">\u3092\u884c\u3044\u3001\u5171\u6709\u6301\u5206\u306e\u540d\u7fa9\u3092\u5909\u66f4\u3057\u307e\u3059\u3002\u7533\u8acb\u306f\u5171\u6709\u4e0d\u52d5\u7523\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u6cd5\u52d9\u5c40\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u6cd5\u52d9\u5c40\u304c\u9060\u304f\u3066\u3082\u90f5\u9001\u3084\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h3>Step4.\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8<\/h3>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002\u7533\u544a\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u7a0e\u306f\u5404\u76f8\u7d9a\u4eba\u306e\u8ab2\u7a0e\u4fa1\u683c\u3068\u8ab2\u7a0e\u907a\u7523\u984d\u306e\u5408\u8a08\u304b\u3089\u8a08\u7b97\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u901a\u5e38\u306e\u8ab2\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001\u5404\u4eba\u304c\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u984d\u306b\u3001\u76f4\u63a5\u7a0e\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u7a0e\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u91d1\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u3053\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u8a08\u7b97\u3059\u308b\u65b9\u5f0f\u3067\u3059\u3002\u57fa\u790e\u63a7\u9664\u984d\u3068\u7a0e\u7387\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/span><\/p>\n<p><strong>\u3010\u76f8\u7d9a\u306e\u57fa\u790e\u63a7\u9664\u984d\u3011<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">3,000\u4e07\u5186 \uff0b 600\u4e07\u5186 \u00d7 \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570<\/span><\/li>\n<\/ul>\n<p><strong>\u3010\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u7a0e\u7387\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u6cd5\u5b9a\u76f8\u7d9a\u306b\u5fdc\u3058\u305f\u91d1\u984d<\/strong><\/td>\n<td><strong>\u7a0e\u7387<\/strong><\/td>\n<td><strong>\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u306a\u3057<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1,000\u4e07\u5186\u301c3,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3,000\u4e07\u5186\u301c5,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">200\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">5,000\u4e07\u5186\u301c1\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">30%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">700\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">1\u5104\u5186\u301c2\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">40%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1,700\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">2\u5104\u5186\u301c3\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">45%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,700\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">3\u5104\u5186\u301c6\u5104\u5186\u4ee5\u4e0b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">50%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">4,200\u4e07\u5186<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">6\u5104\u5186\u8d85<\/span><\/td>\n<td><span style=\"font-weight: 400;\">55%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">7,200\u4e07\u5186<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 10pt;\"><span style=\"font-weight: 400;\">\uff08\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4155.htm\"><span style=\"font-weight: 400;\">\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387<\/span><\/a><span style=\"font-weight: 400;\">\u300d\uff09<\/span><\/span><\/p>\n<h2>\u76f8\u7d9a\u6642\u306b\u5171\u6709\u6301\u5206\u3092\u5206\u5272\u3059\u308b\u65b9\u6cd5<\/h2>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u5171\u6709\u6301\u5206\u3092\u5206\u5272\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u73fe\u7269\u5206\u5272<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u4ee3\u511f\u5206\u5272<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u63db\u4fa1\u5206\u5272<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u6b21\u9805\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3>\u73fe\u7269\u5206\u5272<\/h3>\n<p><span style=\"font-weight: 400;\">\u73fe\u7269\u5206\u5272\u306f\u3001<\/span><b>\u8ca1\u7523\u3092\u305d\u306e\u307e\u307e\u306e\u5f62\u3067\u5206\u5272\u3059\u308b\u624b\u6cd5<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u3002\u5171\u6709\u6301\u5206\u306e\u72b6\u6cc1\u3067\u306f\u3001\u5171\u6709\u4e0d\u52d5\u7523\u3092\u6301\u5206\u5272\u5408\u306b\u57fa\u3065\u3044\u3066\u5206\u3051\u308b\u65b9\u6cd5\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u4e0d\u52d5\u7523\u5168\u4f53\u3092\u7269\u7406\u7684\u306b\u5206\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<\/span><strong>\u5206\u5272\u304c\u5bb9\u6613\u306a\u571f\u5730\u306e\u5834\u5408\u306b\u9069\u7528<\/strong><span style=\"font-weight: 400;\">\u3055\u308c\u307e\u3059\u3002\u5efa\u7269\u306e\u5834\u5408\u30011\u3064\u306e\u5efa\u7269\u3092\u5225\u3005\u306b\u5206\u5272\u3059\u308b\u3053\u3068\u306f\u56f0\u96e3\u306a\u305f\u3081\u3001\u73fe\u7269\u5206\u5272\u306f\u307b\u3068\u3093\u3069\u4f7f\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u73fe\u7269\u5206\u5272\u3092\u884c\u3046\u306b\u306f\u5168\u3066\u306e\u6a29\u5229\u8005\u306e\u540c\u610f\u304c\u5fc5\u8981\u3002\u3082\u3057\u76f8\u7d9a\u8ca1\u7523\u304c\u300c\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u5171\u6709\u6301\u5206\u300d\u3067\u3042\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u5171\u6709\u8005\u3068\u3082\u5354\u8b70\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>\u4ee3\u511f\u5206\u5272<\/h3>\n<p><span style=\"font-weight: 400;\">\u4ee3\u511f\u5206\u5272\u3068\u306f\u3001<\/span><b>\u4e00\u4eba\u304c\u5358\u72ec\u3067\u5171\u6709\u6301\u5206\u3092\u76f8\u7d9a\u3057\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u91d1\u92ad\u3084\u4ed6\u306e\u8cc7\u7523\u3092\u652f\u6255\u3046\u624b\u6cd5<\/b><span style=\"font-weight: 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400;\">\u63db\u4fa1\u5206\u5272\u3068\u306f\u3001<\/span><b>\u5171\u6709\u6301\u5206\u3092\u58f2\u5374\u3057\u3001\u305d\u306e\u58f2\u5374\u4ee3\u91d1\u3092\u73fe\u91d1\u3067\u5206\u5272\u3059\u308b\u65b9\u6cd5<\/b><span style=\"font-weight: 400;\">\u3067\u3059\u30021\u5186\u5358\u4f4d\u3067\u5206\u5272\u3067\u304d\u308b\u305f\u3081\u3001\u6700\u3082\u516c\u5e73\u306b\u5171\u6709\u6301\u5206\u3092\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u63db\u4fa1\u5206\u5272\u306b\u540c\u610f\u3057\u3001\u76f8\u7d9a\u767b\u8a18\u3092\u5b8c\u4e86\u3057\u3001\u540d\u7fa9\u3092\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u4eba\u306b\u5909\u66f4\u3057\u305f\u4e0a\u3067\u58f2\u5374\u3059\u308b\u3068\u3044\u3046\u6d41\u308c\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u5171\u6709\u6301\u5206\u3060\u3051\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u4e00\u822c\u7684\u306a\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u306f\u53d6\u308a\u6271\u3044\u3092\u65ad\u3089\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u306e\u58f2\u5374\u306f\u7279\u6b8a\u306a\u4e0d\u52d5\u7523\u53d6\u5f15\u3068\u306a\u308b\u305f\u3081\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u3002\u305d\u306e\u305f\u3081\u3001\u5171\u6709\u6301\u5206\u5c02\u9580\u306e\u4e0d\u52d5\u7523\u696d\u8005\u306b\u76f8\u8ac7\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u304b\u3064\u6700\u9069\u306a\u4fa1\u683c\u3067\u58f2\u5374\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u5171\u6709\u6301\u5206\u306e\u76f8\u7d9a\u3067\u767a\u751f\u3057\u5f97\u308b\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u306b\u306f\uff1f<\/h2>\n<p><span style=\"font-weight: 400;\">\u5171\u6709\u6301\u5206\u306e\u76f8\u7d9a\u3067\u306f\u3001\u5404\u5229\u5bb3\u95a2\u4fc2\u8005\u9593\u3067\u30c8\u30e9\u30d6\u30eb\u304c\u767a\u751f\u3057\u304c\u3061\u3067\u3059\u3002\u305d\u308c\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u4ee5\u4e0b\u306e\u4e8b\u67c4\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u88ab\u76f8\u7d9a\u4eba\u304c\u5065\u5728\u306e\u3046\u3061\u306b\u8a71\u3057\u5408\u3044\u3092\u3057\u3066\u304a\u304f<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u300c\u96a0\u308c\u305f\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u30c1\u30a7\u30c3\u30af\u3059\u308b<\/strong><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><strong>\u76f8\u7d9a\u5f8c\u3001\u81ea\u5206\u306e\u6301\u5206\u306e\u307f\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3059\u308b<\/strong><\/li>\n<\/ul>\n<p><span 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400;\">\u907a\u7523\u76f8\u7d9a\u3067\u306f\u3001\u300c\u5b9f\u306f\u79c1\u3082\u76f8\u7d9a\u4eba\u3067\u3059\u300d\u3068\u3044\u3046\u4eba\u304c\u5f8c\u304b\u3089\u73fe\u308c\u3066\u30c8\u30e9\u30d6\u30eb\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001<\/span><b>\u88ab\u76f8\u7d9a\u4eba\u304c\u96e2\u5a5a\u3057\u3001\u524d\u306e\u914d\u5076\u8005\u3068\u306e\u9593\u306b\u5b50\u4f9b\u304c\u3044\u308b\u5834\u5408\u306a\u3069<\/b><span style=\"font-weight: 400;\">\u3067\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u907a\u7523\u306e\u5206\u5272\u306f<\/span><strong>\u300c\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u306e\u53c2\u52a0\u300d<\/strong><span style=\"font-weight: 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