{"id":140535,"date":"2017-12-21T09:13:45","date_gmt":"2017-12-21T00:13:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=140535"},"modified":"2017-12-21T11:06:16","modified_gmt":"2017-12-21T02:06:16","slug":"inheritance-report-60","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-60\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5916\u56fd\u4eba\u306e\u51fa\u56fd\u5f8c\u306e\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u5bfe\u8c61\u7bc4\u56f2\u3092\u898b\u76f4\u3057\uff5e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: 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style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-140538 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-1.png\" alt=\"\" width=\"1381\" height=\"945\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-1.png 1381w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-1-300x205.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-1-1024x700.png 1024w\" sizes=\"(max-width: 1381px) 100vw, 1381px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0576-0581.pdf#page=4\" target=\"_blank\">p579<\/a>\u3088\u308a\u4e00\u90e8\u5909\u66f4<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u73fe\u884c\u7a0e\u5236\u306e\u554f\u984c\u70b9<\/strong><\/h4>\n<p>\u73fe\u884c\u7a0e\u5236\u306b\u3088\u308b\u3068\u3001\u4f8b\u3048\u3070\u88ab\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u6642\u306b\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5916\u56fd\u4eba\u3067\u3001\u76f8\u7d9a\u524d15\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u6ede\u5728\u3057\u3066\u3044\u305f\u671f\u9593\u304c10\u5e74\u4ee5\u5185\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u7c4d\u3067\u3001\u76f8\u7d9a\u6642\u306b\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u56fd\u5185\u8ca1\u7523\u306b\u9650\u5b9a\u3055\u308c\u308b\uff08\u4e0a\u56f3<span style=\"color: #4682b4;\"><strong>\uff08\u30ed\uff09<\/strong><\/span>\u306b\u8a72\u5f53\uff09\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u76f8\u7d9a\u524d15\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u6ede\u5728\u3057\u3066\u3044\u305f\u671f\u9593\u304c10\u5e74\u8d85\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u5916\u56fd\u7c4d\u3067\u76f8\u7d9a\u6642\u306b\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u5168\u4e16\u754c\u8ca1\u7523\u3068\u306a\u308b\uff08\u4e0a\u56f3<span style=\"color: #b22222;\"><strong>\uff08\u30a4\uff09<\/strong><\/span>\u306b\u8a72\u5f53\uff09\u3002\u3053\u308c\u3067\u306f\u3001\u653f\u5e9c\u304c\u76ee\u6307\u3059\u9ad8\u5ea6\u5916\u56fd\u4eba\u6750\u7b49\u306e\u53d7\u5165\u308c\u3068\u9577\u671f\u6ede\u5728\u306e\u66f4\u306a\u308b\u4fc3\u9032\u3092\u963b\u307f\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u4e00\u65b9\u3067\u3001\u56fd\u5916\u306b\u623b\u3063\u305f\u5916\u56fd\u4eba\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5f8b\u56fd\u5185\u8ca1\u7523\u9650\u5b9a\u8ab2\u7a0e\u3068\u3059\u308b\u3068\u3001\u4e00\u6642\u5e30\u56fd\u3057\u3066\u56fd\u5916\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u305f\u5f8c\u306b\u3001\u518d\u3073\u6765\u65e5\u3059\u308b\u3068\u3044\u3063\u305f\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u8a98\u767a\u3057\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6539\u6b63\u6848<\/strong><\/h4>\n<p><a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/136400_1.pdf#page=69\" target=\"_blank\">\u5927\u7db1p67<\/a>\u304c\u793a\u3059\u6539\u6b63\u6848\u3067\u306f\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u5916\u56fd\u7c4d\u3067\u3001\u304b\u3064\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u6642\u306b\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u3067\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u30fb\u8d08\u4e0e\u8005\u304c\u3001\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u3066\u304b\u308915\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5408\u8a08\u304c10\u5e74\u8d85\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u8ca1\u7523\u306e\u3046\u3061\u56fd\u5185\u8ca1\u7523\u306e\u307f\u306b\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u3092\u8ab2\u3059\uff08\u56fd\u5916\u8ca1\u7523\u304c\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308b\uff09\u3053\u3068\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306a\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u8d08\u4e0e\u8005\u304c\u3001\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u3066\u304b\u3089\uff12\u5e74\u4ee5\u5185\u306b\u56fd\u5916\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u3001\u304b\u3064\u3001\uff12\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\uff08\u77ed\u671f\u518d\u5165\u56fd\u8005\uff09\u306f\u3001\u56fd\u5916\u8ca1\u7523\u306b\u3064\u3044\u3066\u3082\u8d08\u4e0e\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u6539\u6b63\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c<\/span>\u306e\u76f8\u7d9a\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-140545 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/sokuho-H30taikonouzeigimu1-2-2.png\" alt=\"\" width=\"1698\" height=\"1564\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u95a2\u3057\u3066\u3001\u6628\u5e74\u5ea6\u306b\u7d9a\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3002\u7a0e\u5236\u306e\u6839\u5e79\u3092\u306a\u3059\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u304c20\u5e74\u9593\u306b\u4e94\u5ea6\u3082\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u72b6\u6cc1\u306f\u3001\u4ed6\u306e\u7a0e\u5236\u3068\u6bd4\u8f03\u3057\u3066\u3082\u7a81\u51fa\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u539f\u56e0\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u533a\u5206\u306b\u5fdc\u3058\u8ab2\u7a0e\u8ca1\u7523\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3053\u3068\u3001\u53ca\u3073\u3001\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306f\u4ed6\u306e\u56fd\u3068\u6bd4\u8f03\u3057\u3066\u9ad8\u7a0e\u7387\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u591a\u984d\u306e\u7d0d\u7a0e\u8ca0\u62c5\u3092\u671b\u307e\u306a\u3044\u8cc7\u7523\u5bb6\u304c\u3001\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u7bc0\u7a0e\u3067\u304d\u308b\u30b9\u30ad\u30fc\u30e0\u3092\u5b9f\u884c\u3057\u3001\u305d\u306e\u7bc0\u7a0e\u984d\u304c\u5de8\u984d\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u4e3b\u305f\u308b\u8981\u56e0\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,191,177,167,179,289],"tags":[573,657,489,615,581,578],"backnumber":[1924],"series":[861],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:26:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/140535"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=140535"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/140535\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=140535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=140535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=140535"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=140535"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=140535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}