{"id":166287,"date":"2018-12-20T08:57:54","date_gmt":"2018-12-19T23:57:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=166287"},"modified":"2019-06-07T13:52:22","modified_gmt":"2019-06-07T04:52:22","slug":"inheritance-report-71","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-71\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6559\u80b2\u8cc7\u91d1\u30fb\u7d50\u5a5a\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u53ca\u3073\u898b\u76f4\u3057\uff5e\u5e73\u621031\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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target=\"_blank\">\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09<\/a>\u3067\u306f\u3001\u5e73\u621031\u5e74\uff13\u670831\u65e5\u3067\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u53ca\u3073\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\u53ca\u3073\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u793a\u3055\u308c\u305f\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2160\u3000\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u30fb\u898b\u76f4\u3057<\/strong><\/h4>\n<h4><span style=\"color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u53d7\u8d08\u8005\u304c23\u6b73\u672a\u6e80\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5b66\u6821\u7b49\u306b\u5728\u5b66\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6559\u80b2\u8a13\u7df4\u3092\u53d7\u8b1b\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u3053\u306e\u6539\u6b63\u306f\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u304c\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u4fe1\u8a17\u3055\u308c\u305f\u90e8\u5206\u306e\u7ba1\u7406\u6b8b\u9ad8\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4fe1\u8a17\u7d42\u4e86\u4e8b\u7531<\/strong><\/h4>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u5236\u5ea6\u306e\u7d42\u4e86\u4e8b\u7531\u306e\uff11\u3064\u3068\u3057\u3066\u3001\u300c\u53d7\u8d08\u8005\u304c30\u6b73\u306b\u9054\u3057\u305f\u65e5\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308b\u3002\u6539\u6b63\u6848\u3067\u306f\u300130\u6b73\u6642\u70b9\u3067\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e<span style=\"color: #cd853f;\">\u2461\u2462<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5951\u7d04\u304c\u7d42\u4e86\u305b\u305a\u3001\uff11\u5e74\u3092\u901a\u3057\u3066<strong>\uff08\uff13\uff09<\/strong>\u306e<span style=\"color: #cd853f;\">\u2461\u2462<\/span>\u306b\u8a72\u5f53\u3059\u308b\u671f\u9593\u304c\u306a\u3044\u5e74\u306e12\u670831\u65e5\u304b\u53d7\u8d08\u8005\u304c40\u6b73\u306b\u9054\u3059\u308b\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u306b\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u5b66\u6821\u306f\u5927\u5b66\u3084\u5927\u5b66\u9662\u3060\u3051\u3067\u306a\u304f\u3001\u5c02\u9580\u5b66\u6821\u3084\u5404\u7a2e\u5b66\u6821\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u7d99\u7d9a\u3057\u3066\u5b66\u3073\u7d9a\u3051\u308b\u306840\u6b73\u307e\u3067\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u5e73\u621031\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d7\u8d08\u8005\u304c30\u6b73\u306b\u9054\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u2161\u3000\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u30fb\u898b\u76f4\u3057<\/strong><\/h4>\n<h4><span style=\"color: #4682b4;\"><strong>\uff3b\u5f93\u6765\u306e\u5236\u5ea6\u6982\u8981\uff3d<\/strong><\/span><\/h4>\n<p>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306f\u3001<strong>\u2160<\/strong>\u306e\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u304c\u5e73\u621025\u5e74\u306e\u5275\u8a2d\u6642\u306b\u76f8\u5f53\u306a\u4ef6\u6570\u306e\u4fe1\u8a17\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3066\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u3067\u5c0e\u5165\u3055\u308c\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3048\u306e\u9593\u306b\u3001\u89aa\u3084\u7956\u7236\u6bcd\u304c20\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80\u306e\u5b50\u3084\u5b6b\u306b\u91d1\u878d\u6a5f\u95a2\u3092\u901a\u3058\u30661,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u3057\u3001\u305d\u306e\u8cc7\u91d1\u304c\u7d50\u5a5a\u8cc7\u91d1\uff08300\u4e07\u5186\u9650\u5ea6\uff09\u3084\u5b50\u80b2\u3066\u8cc7\u91d1\u3068\u3057\u3066\u53d7\u8d08\u8005\u304c50\u6b73\u306b\u306a\u308b\u307e\u3067\u306b\u4f7f\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3068\u6559\u80b2\u8cc7\u91d1\u306e\u5236\u5ea6\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3068\u3057\u3066\u306f\u3001\u5951\u7d04\u9014\u4e2d\u3067\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u6642\u70b9\u3067\u306e\u7ba1\u7406\u6b8b\u9ad8\u304c\u3001\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u542b\u307e\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5f8c\u3001\u53d7\u8d08\u8005\u304c50\u6b73\u306b\u306a\u3063\u3066\u5951\u7d04\u7d42\u4e86\u6642\u306b\u7ba1\u7406\u6b8b\u984d\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u8d08\u4e0e\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u3002<\/p>\n<h4><span style=\"color: #cd5c5c;\"><strong>\uff3b\u6539\u6b63\u5185\u5bb9\uff3d<\/strong><\/span><\/h4>\n<p><strong>\u2160<\/strong>\u3068\u540c\u69d8\u3001\u5236\u5ea6\u304c\u5e73\u621033\u5e74\uff082021\u5e74\uff09\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u5236\u5ea6\u306e\u53d7\u8d08\u8005\u306f\u3001\u91d1\u878d\u8cc7\u7523\u306e\u591a\u3044\u89aa\u3084\u7956\u7236\u6bcd\u3092\u3082\u3064\u5b50\u3084\u5b6b\u304c\u591a\u304f\u3001\u5b50\u3084\u5b6b\u306e\u6240\u5f97\u3082\u9ad8\u984d\u3068\u306a\u308b\u3082\u306e\u3082\u591a\u304b\u3063\u305f\u3002\u9ad8\u984d\u6240\u5f97\u8005\u306b\u512a\u9047\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u306e\u306f\u683c\u5dee\u306e\u62e1\u5927\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u4fe1\u8a17\u7b49\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u524d\u5e74\u306e\u53d7\u8d08\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u4fe1\u8a17\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u4fe1\u8a17\u53d7\u76ca\u6a29\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku-zoyo\/201304\/01.htm\" target=\"_blank\">\u7956\u7236\u6bcd\u306a\u3069\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku-zoyo\/201504\/01.htm\" target=\"_blank\">\u7236\u6bcd\u306a\u3069\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4512.htm\" target=\"_blank\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u53ca\u3073\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u4e3b\u306a\u76f8\u9055\u70b9\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4512\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u3067\u306f\u3001\u5e73\u621031\u5e74\uff13\u670831\u65e5\u3067\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u53ca\u3073\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\u53ca\u3073\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u793a\u3055\u308c\u305f\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":[450,507,674],"backnumber":[1974],"series":[813],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 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