{"id":101618,"date":"2016-07-14T16:09:52","date_gmt":"2016-07-14T07:09:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=101618"},"modified":"2016-07-14T16:09:52","modified_gmt":"2016-07-14T07:09:52","slug":"inheritance-report-43","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-43\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3092\u3081\u3050\u308b\u300c\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\u300d\u3092\u516c\u958b\uff5e\u76f8\u7d9a\u4eba\u7b49\u9593\u3067\u306e\u672c\u4eba\u78ba\u8a8d\u306f\u4e0d\u8981\u306a\u3069\u53d6\u6271\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3092\u3081\u3050\u308b\u300c\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\u300d\u3092\u516c\u958b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76f8\u7d9a\u4eba\u7b49\u9593\u3067\u306e\u672c\u4eba\u78ba\u8a8d\u306f\u4e0d\u8981\u306a\u3069\u53d6\u6271\u3044\u3092\u89e3\u8aac<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u3053\u306e\u305f\u3073\uff17\u6708\uff18\u65e5\u4ed8\u3051\uff28\uff30\u4e0a\u3067\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3092\u3081\u3050\u308b\u300c\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\u300d\u3092\u516c\u958b\u3057\u3001\u76f8\u7d9a\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u304a\u3051\u308b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\uff08\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u756a\u53f7\u5236\u5ea6\u3008\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3009\uff26\uff21\uff31\uff09<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7533\u544a\u306b\u95a2\u308f\u3089\u306a\u3044\u4eba\u306e\u500b\u4eba\u756a\u53f7\u306f\u51fa\u3055\u306a\u3044\u3053\u3068\u304c\u57fa\u672c<\/strong><\/h4>\n<p>\u5468\u77e5\u306e\u3068\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u76f8\u7d9a\u30fb\u907a\u8d08\u3001\u305d\u3057\u3066\u540c\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u8d08\u4e0e\u306b\u4f34\u3063\u3066\u7533\u544a\u66f8\u3078\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u53ca\u3073\u672c\u4eba\u78ba\u8a8d\u7528\u306e\u66f8\u985e\uff08\u2460\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u2461\u901a\u77e5\u30ab\u30fc\u30c9\uff0b\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\u3001\u2462\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057\uff0b\u904b\u8ee2\u514d\u8a31\u8a3c\u7b49\u3001\u306e\u3044\u305a\u308c\u304b\uff09\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u53d6\u6271\u3044\u306f\u6240\u5f97\u7a0e\u7b49\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3002\u76f8\u7d9a\u4eba\u3084\u53d7\u8d08\u8005\u304c\u7533\u544a\u306b\u969b\u3057\u3066\u672c\u4eba\u78ba\u8a8d\u306e\u305f\u3081\u306b\u81ea\u8eab\u306e\u4f4f\u6c11\u7968\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u8005\u4ee5\u5916\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u3068\u3057\u3066\u30de\u30b9\u30ad\u30f3\u30b0\u3092\u884c\u3063\u305f\u4e0a\u3067\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo_qa.htm#a15\" target=\"_blank\">\uff31\uff11\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u540c\u4e00\u306e\u66f8\u9762\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3059\u308b\u969b\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u7b49\u306e\uff11\u4eba\u304c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3057\u305f\u5f8c\u306b\u3001\u30de\u30b9\u30ad\u30f3\u30b0\u7b49\u3092\u305b\u305a\u306b\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u306b\u6e21\u3057\u3066\u3082\u756a\u53f7\u6cd5\u4e0a\u306e\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u63d0\u4f9b\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u7279\u306b\u554f\u984c\u306f\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo_qa.htm#a14\" target=\"_blank\">\uff31\uff11\uff0d\uff14<\/a>\uff09\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306a\u53d6\u6271\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101626\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-1.png\" alt=\" \u3000\t\u53d6\u6271\u3044 \u8a18\u8f09\u306e\u958b\u59cb\t\u5e73\u621028\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u76f8\u7d9a\u30fb\u907a\u8d08\u3001\u540c\u65e5\u4ee5\u964d\u306b\u884c\u308f\u308c\u308b\u8d08\u4e0e\u306e\u7533\u544a\u66f8\u304b\u3089\u3002 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-1-300x153.png 300w\" sizes=\"(max-width: 875px) 100vw, 875px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7a0e\u52d9\u3067\u7559\u610f\u3057\u305f\u3044\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306b\u4f7f\u7528\u3059\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h28pdf\/01.pdf\" target=\"_blank\">\u7b2c\uff11\u8868<\/a>\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u78ba\u8a8d\u3067\u304d\u306a\u3044\u3053\u3068\u3082\u3042\u308d\u3046\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u66f8\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3057\u306a\u3044\u307e\u307e\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo_qa.htm#a12\" target=\"_blank\">\uff31\uff11\uff0d\uff12<\/a>\uff09\u3002\u3061\u306a\u307f\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306f\u672c\u4eba\u78ba\u8a8d\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo_qa.htm#a13\" target=\"_blank\">\uff31\uff11\uff0d\uff13<\/a>\uff09\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306f\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63a7\u3048\u3092\u4fdd\u7ba1\u3059\u308b\u30b1\u30fc\u30b9\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002\u305d\u306e\u969b\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3057\u306a\u3044\u3001\u307e\u305f\u306f\u8907\u5199\u306b\u3088\u308a\u63a7\u3048\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u90e8\u5206\u304c\u8907\u5199\u3055\u308c\u306a\u3044\u3088\u3046\u30de\u30b9\u30ad\u30f3\u30b0\u3092\u65bd\u3059\u306a\u3069\u3001\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u306e\u9762\u304b\u3089\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53d6\u6271\u3044\u306b\u5341\u5206\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo_qa.htm#a16\" target=\"_blank\">\uff31\uff11\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-101625\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-2.png\" alt=\"\u76f8\u7d9a\u7a0e\u7533\u544a \u8d08\u4e0e\u7a0e\u7533\u544a \u88ab\u76f8\u7d9a\u4eba\u30fb\u8d08\u4e0e\u8005\u306e \u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u5165 \u78ba\u8a8d\u3067\u304d\u306a\u3051\u308c\u3070\u7a7a\u6b04\u3067\u306e\u63d0\u51fa\u53ef\u3002 \u8a18\u8f09\u4e0d\u8981\u3002 \u9593\u9055\u3048\u3066\u8a18\u5165\u3057\u305f\u5834\u5408\u306f\u30de\u30b9\u30ad\u30f3\u30b0\u304c\u5fc5\u8981\u3002 \u88ab\u76f8\u7d9a\u4eba\u30fb\u8d08\u4e0e\u8005\u306e \u672c\u4eba\u78ba\u8a8d \u4e0d\u8981 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