{"id":106965,"date":"2016-10-04T13:57:02","date_gmt":"2016-10-04T04:57:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=106965"},"modified":"2016-10-04T13:59:38","modified_gmt":"2016-10-04T04:59:38","slug":"inheritance-report-46","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-46\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b H28.10\u4ee5\u964d\u63d0\u51fa\u5206\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3078\u306e\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u300d\u8a18\u8f09\u304c\u4e0d\u8981\u306b\uff5e\u7d0d\u7a0e\u8005\u7b49\u304b\u3089\u306e\u610f\u898b\u3092\u8e0f\u307e\u3048\u56fd\u7a0e\u5e81\u304c\u53d6\u6271\u3044\u3092\u5909\u66f4"},"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>H28.10\u4ee5\u964d\u63d0\u51fa\u5206\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3078\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u300d\u8a18\u8f09\u304c\u4e0d\u8981\u306b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d0d\u7a0e\u8005\u7b49\u304b\u3089\u306e\u610f\u898b\u3092\u8e0f\u307e\u3048\u56fd\u7a0e\u5e81\u304c\u53d6\u6271\u3044\u3092\u5909\u66f4<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u672c\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u767a\u751f\u3057\u305f\u76f8\u7d9a\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u306b\u52a0\u3048\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-43\/\" target=\"_blank\">\u65e2\u5831\u306e\u901a\u308a<\/a>\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/FAQindex.htm\" target=\"_blank\">\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u756a\u53f7\u5236\u5ea6\u3008\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3009\uff26\uff21\uff31<\/a>\u300d\u306b\u304a\u3044\u3066\uff17\u6708\uff18\u65e5\u4ed8\u3067\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/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\u3092\u8a2d\u3051\u3001\u67d4\u8edf\u306a\u5bfe\u5fdc\u3092\u542b\u3081\u5468\u77e5\u3057\u3066\u304d\u305f\u3068\u3053\u308d\u3060\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u4e0b\u8868\u306e\u901a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u304c\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u306a\u3069\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u6b04\u3092\u7a7a\u6b04\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\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 \u4f4f\u6c11\u7968\u306e\u5199\u3057\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u30de\u30b9\u30ad\u30f3\u30b0\u306a\u3069\u3067\u6d88\u53bb\u3002\" width=\"940\" height=\"284\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-2.png 940w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/07\/sokuho-mnfaq1-2-300x90.png 300w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u305f\u3073\uff19\u670830\u65e5\u4ed8\u3067\u3001\u56fd\u7a0e\u5e81\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306b\u3001\u5e73\u621028\u5e7410\u6708\u4ee5\u964d\u306b\u63d0\u51fa\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u3092\u4e0d\u8981\u3068\u3059\u308b\u53d6\u6271\u3044\u3092\u793a\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u8d08\u4e0e\u8005\u306e\u500b\u4eba\u756a\u53f7\u306b\u3064\u3044\u3066\u306f\u4e0a\u8868\u306e\u3068\u304a\u308a\u3001\u5f93\u524d\u304b\u3089\u8a18\u8f09\u304c\u4e0d\u8981\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8005\u306e\u500b\u4eba\u756a\u53f7\u8a18\u8f09\u306f\u5fc5\u8981\uff09\u3002<\/span><!--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\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzokuzouyo-mynumber\/toriatsukaihenkou.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3078\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u306b\u4fc2\u308b\u53d6\u6271\u3044\u306e\u5909\u66f4\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mnfaq1-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106966\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mnfaq1-2-2.png\" alt=\"\" width=\"940\" height=\"284\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mnfaq1-2-2.png 940w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mnfaq1-2-2-300x90.png 300w\" sizes=\"(max-width: 940px) 100vw, 940px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3078\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u7b49\u304b\u3089\u3001<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u300c\u6545\u4eba\u304b\u3089\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3002\u300d<br \/>\n\u300c\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u89aa\u65cf\u9593\u3067\u3042\u3063\u3066\u3082\u62b5\u6297\u304c\u3042\u308b\u3002\u300d<\/p>\n<\/div>\n\u3068\u3044\u3063\u305f\u610f\u898b\u304c\u5bc4\u305b\u3089\u308c\u305f\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u95a2\u4fc2\u7701\u5e81\u3068\u5354\u8b70\u30fb\u691c\u8a0e\u306e\u4e0a\u3001\u53d6\u6271\u3044\u3092\u5909\u66f4\u3059\u308b\u3068\u3057\u305f\u3082\u306e\u3002<\/p>\n<p>\u306a\u304a\u3001\u65e2\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u304a\u3044\u3066\u30de\u30b9\u30ad\u30f3\u30b0\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u53d6\u6271\u3044\u5909\u66f4\u3092\u53d7\u3051\u3001\u3059\u3067\u306b\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\uff11\u8868\u306b\u3064\u3044\u3066\u306f\u69d8\u5f0f\u304c\u6539\u8a02\u3055\u308c\u3066\u304a\u308a\u3001\u3055\u3089\u306b\u4e0a\u8a18FAQ\u306e\u5185\u5bb9\u3082\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/souzokuzouyo.htm\" target=\"_blank\">\u300c\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308bFAQ\u300d\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/pdf\/mynumber_modification.pdf\" target=\"_blank\">\u300c\u56fd\u7a0e\u5206\u91ce\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u756a\u53f7\u5236\u5ea6\u5c0e\u5165\u306b\u4f34\u3046\u5404\u7a2e\u69d8\u5f0f\u306e\u5909\u66f4\u70b9\u300d\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/kaieitou.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c\uff11\u8868\u7b49\u306e\u6539\u8a02\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" http:\/\/www.nta.go.jp\/souzoku-tokushu\/kisairei280930.htm\" target=\"_blank\">\u5e73\u621028\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u306b\u672c\u8a18\u8f09\u4f8b\uff08\u5e73\u621028\u5e74\u5206\u7528\uff09\u3092\u3054\u89a7\u306b\u306a\u3063\u305f\u7686\u69d8\u3078<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u3068\u3057\u3066\u306f\u6717\u5831\u3068\u8a00\u3048\u308b\u304c\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u500b\u4eba\u756a\u53f7\u306b\u3064\u3044\u3066\u306f\u5f93\u524d\u3069\u304a\u308a\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u898b\u76f4\u3057\u5f8c\u306e\u4e0a\u8a18\u95a2\u4fc2\u8cc7\u6599\u3092\u6539\u3081\u3066\u78ba\u8a8d\u3044\u305f\u3060\u304d\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u5f15\u304d\u7d9a\u304d\u614e\u91cd\u3092\u671f\u3057\u305f\u3044\u3002<\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzokuzouyo-mynumber\/pdf\/01.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-106983\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mynum1-1.png\" alt=\"\" width=\"987\" height=\"540\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mynum1-1.png 987w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/sokuho-mynum1-1-300x164.png 300w\" sizes=\"(max-width: 987px) 100vw, 987px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzokuzouyo-mynumber\/pdf\/01.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u672c\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u767a\u751f\u3057\u305f\u76f8\u7d9a\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u52a0\u3048\u88ab\u76f8\u7d9a\u4eba\u306e\u500b\u4eba\u756a\u53f7\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<br 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