{"id":268,"date":"2018-03-15T08:24:40","date_gmt":"2018-03-15T08:24:40","guid":{"rendered":"http:\/\/formie.net\/textbooks\/syukatsu\/?p=268"},"modified":"2018-03-15T08:24:40","modified_gmt":"2018-03-15T08:24:40","slug":"%e6%ad%bb%e5%be%8c%e3%81%ae%e6%89%8b%e7%b6%9a%e3%81%8d%ef%bc%9a%e7%9b%b8%e7%b6%9a%e3%81%ab%e9%96%a2%e3%82%8f%e3%82%8b%e7%a8%8e%e9%87%91%e3%80%80","status":"publish","type":"post","link":"https:\/\/syukatsu.texthosting-a.net\/?p=268","title":{"rendered":"\u30b3\u30e9\u30e09\u3000\u76f8\u7d9a\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u306e\u8a71"},"content":{"rendered":"<p>\u6b7b\u5f8c\u3001\u907f\u3051\u3066\u306f\u901a\u308c\u306a\u3044\u306e\u304c\u76f8\u7d9a\u7a0e\u306e\u8a71\u3002\u3053\u3053\u3067\u306f\u3001\u57fa\u672c\u7684\u306a\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u751f\u524d\u306b\u3001\u4fe1\u8a17\u9280\u884c\u3084\u30d5\u30a3\u30ca\u30f3\u30b7\u30e3\u30eb\u30d7\u30e9\u30f3\u30ca\u30fc\u3001\u7a0e\u7406\u58eb\u306a\u3069\u3068\u76f8\u8ac7\u3057\u76f8\u7d9a\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u5de5\u592b\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u3082\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-382\" src=\"https:\/\/syukatsu.texthosting-a.net\/wp-content\/uploads\/2018\/01\/4ea978a1e4564bf823643675d3b3f7df_s.jpg\" alt=\"4ea978a1e4564bf823643675d3b3f7df_s\" width=\"640\" height=\"480\" srcset=\"https:\/\/syukatsu.texthosting-a.net\/wp-content\/uploads\/2018\/01\/4ea978a1e4564bf823643675d3b3f7df_s.jpg 640w, https:\/\/syukatsu.texthosting-a.net\/wp-content\/uploads\/2018\/01\/4ea978a1e4564bf823643675d3b3f7df_s-300x225.jpg 300w, https:\/\/syukatsu.texthosting-a.net\/wp-content\/uploads\/2018\/01\/4ea978a1e4564bf823643675d3b3f7df_s-624x468.jpg 624w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>\u751f\u524d\u306e\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e<\/h2>\n<p><span style=\"color: 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\/>\n\u76f8\u7d9a\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u304c\u975e\u8ab2\u7a0e\u67a0\uff08\u57fa\u790e\u63a7\u9664\u984d\uff09\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u304c\u7d0d\u7a0e\u306e\u6709\u7121\u3084\u76f8\u7d9a\u7a0e\u984d\u3092\u77e5\u3089\u305b\u3066\u304f\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u81ea\u5206\u3067\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d85\u3048\u3066\u3044\u308b\u984d\u306b\u5bfe\u3057\u3066\u3001\u5927\u307e\u304b\u306b\u306f\u4ee5\u4e0b\u306e\u7a0e\u7387\u3067\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxanswer\/sozoku\/4155.htm\">\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u3055\u3089\u306b\u8a73\u7d30\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"http:\/\/www.tokyozeirishikai.or.jp\/general\/zei\/souzoku\/\">\u6771\u4eac\u7a0e\u7406\u58eb\u4f1a<\/a><\/p>\n<p>\u4eca\u5f8c\u3001\u6cd5\u6539\u6b63\u3082\u4e88\u60f3\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u6b63\u78ba\u306a\u5224\u65ad\u3084\u3055\u3089\u306b\u8a73\u7d30\u306a\u8a08\u7b97\u3092\u304a\u6c42\u3081\u306e\u4eba\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u7d0d\u7a0e\u30fb\u7a0e\u52d9\u8abf\u67fb\u306a\u3069<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u4eba\u5168\u54e1\u304c\u5171\u540c\u3067\u63d0\u51fa\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u81ea\u5206\u305f\u3061\u3060\u3051\u3067\u3001\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8a08\u7b97\u30df\u30b9\u3084\u7533\u544a\u6f0f\u308c\u304c\u3042\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u3001\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u7f70\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br 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