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住民税は前年の所得に対して翌年課税される仕組みのため、亡くなった年に収入があれば翌年に遺族へ納付書が届きます。知らずに放置すると延滞金が発生する可能性があります。家族を亡くした後の手続きについて、事前に知っておくことが大切です ...
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