{"id":168089,"date":"2019-01-11T15:53:22","date_gmt":"2019-01-11T06:53:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=168089"},"modified":"2019-01-11T15:50:42","modified_gmt":"2019-01-11T06:50:42","slug":"inheritance-report-75","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-75\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5165\u5c45\u4e2d\u306b\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3057\u6771\u4eac\u56fd\u7a0e\u5c40\u3088\u308a\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5165\u5c45\u76f4\u524d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308c\u3070\u6240\u6709\u306e\u6709\u7121\u306f\u554f\u308f\u305a\uff5e"},"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>\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5165\u5c45\u4e2d\u306b\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3057\u6771\u4eac\u56fd\u7a0e\u5c40\u3088\u308a\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5165\u5c45\u76f4\u524d\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308c\u3070\u6240\u6709\u306e\u6709\u7121\u306f\u554f\u308f\u305a\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u6771\u4eac\u56fd\u7a0e\u5c40\u306f\u5e73\u621030\u5e7412\u6708\uff17\u65e5\u4ed8\u3051\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u516c\u8868\u306f\u5e73\u621031\u5e74\uff11\u6708\uff17\u65e5\uff09\u3067\u3001\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u4e2d\u306b\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\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\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/about\/organization\/tokyo\/bunshokaito\/souzoku\/181207\/index.htm\" target=\"_blank\">\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u4e2d\u306b\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066\uff08\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4e8b\u4f8b\u3067\u7167\u4f1a\u3055\u308c\u305f\u5185\u5bb9\u306f\u3001\u5e73\u621029\u5e74\uff14\u6708\u306b\u8001\u4eba\u798f\u7949\u6cd5\u7b2c29\u6761\u7b2c\uff11\u9805\u898f\u5b9a\u306e\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u305f\u7532\u304c\u3001\u540c\u5e74\uff16\u6708\u306b\u5225\u306e\u6709\u6599\u6cd5\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u914d\u5076\u8005\u4e59\u304b\u3089\u3001\u5165\u5c45\u524d\u307e\u3067\u7532\u4e59\u5171\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u81ea\u5b85\uff08\u5bb6\u5c4b\u53ca\u3073\u5b85\u5730\u7b49\uff09\u3092\u76f8\u7d9a\u3057\u3001\u305d\u306e\u5f8c\u3001\u7532\u304c\u3053\u306e\u5bb6\u5c4b\u306b\u623b\u308b\u3053\u3068\u306a\u304f\u5e73\u621030\u5e74\uff12\u6708\u306b\u6b7b\u4ea1\u3057\u3066\u7532\u306e\u9577\u7537\u4e19\u304c\u3053\u306e\u5bb6\u5c4b\u53ca\u3073\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff08\u63aa\u6cd569\u306e\uff14\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3068\u3044\u3046\u3082\u306e\u3002\u306a\u304a\u3001\u672c\u4ef6\u306e\u5bb6\u5c4b\u306f\u7532\u304c\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u305f\u5f8c\u306f\u7a7a\u304d\u5bb6\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u7532\u306f\u6b7b\u4ea1\u3059\u308b\u524d\u306b\u4ecb\u8b77\u4fdd\u967a\u6cd5\u7b2c19\u6761\u7b2c\uff11\u9805\u306e\u8981\u4ecb\u8b77\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u76f8\u7d9a\u95a2\u4fc2\u56f3\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-168090 alignnone\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-1.png\" alt=\"\" width=\"450\" height=\"234\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-1.png 722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-1-300x156.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u6642\u7cfb\u5217\u3011<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-168091\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-2.png\" alt=\"\" width=\"983\" height=\"267\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-2.png 983w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/sokuho-shotakujirei1-2-300x81.png 300w\" sizes=\"(max-width: 983px) 100vw, 983px\" \/><\/a><\/strong><\/p>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u5b85\u5730\u7b49\u304c\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8981\u4ecb\u8b77\u8a8d\u5b9a\u53c8\u306f\u8981\u652f\u63f4\u8a8d\u5b9a\u7b49\u3092\u53d7\u3051\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u305d\u306e\u5165\u5c45\u306e\u76f4\u524d\u307e\u3067\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f<\/span>\u5b85\u5730\u7b49\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u4ee440\u306e\uff12\u2461\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u300c\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u306e\u76f4\u524d\u307e\u3067\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u300d\u304b\u3068\u3044\u3046\u8981\u4ef6\u306b\u95a2\u3057\u3001\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u7532\u304c\u5165\u5c45\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u305d\u306e\u5b85\u5730\u7b49\u306e\u6240\u6709\u8005\u3067\u3042\u308c\u3070\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u7532\u306f\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5165\u5c45\u4e2d\u306b\u914d\u5076\u8005\u4e59\u304b\u3089\u3053\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u3066\u304a\u308a\u3001\u3055\u3089\u306b\u53d6\u5f97\u5f8c\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u306a\u3044\u307e\u307e\uff08\u3064\u307e\u308a\u5165\u5c45\u3057\u305f\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u304b\u3089\u81ea\u5b85\u3078\u623b\u3089\u306a\u3044\u307e\u307e\uff09\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u8981\u4ef6\u3092\u5145\u305f\u3059\u306e\u304b\u3068\u3044\u3046\u7591\u554f\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u7167\u4f1a\u8005\u304b\u3089\u306f\u3001\u4e0a\u8a18\u306e\u5c45\u4f4f\u8981\u4ef6\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u5c45\u3057\u3066\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u76f4\u524d\u306e\u5229\u7528\u72b6\u6cc1\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001<span style=\"text-decoration: underline;\">\u305d\u306e\u6642\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u304c\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4ee4\u4e0a\u7279\u6bb5\u306e\u898f\u5b9a\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u3044<\/span>\u3053\u3068\u304b\u3089\u3001\u672c\u4e8b\u4f8b\u306e\u5b85\u5730\u7b49\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u7532\u304c\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3059\u308b\u76f4\u524d\u306b\u304a\u3044\u3066\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u6642\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3068\u306e\u898b\u89e3\u3092\u793a\u3057\u3001\u5f53\u5c40\u3082\u305d\u306e\u898b\u89e3\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u306e\u56de\u7b54\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/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=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\">\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4124\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\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>\u6771\u4eac\u56fd\u7a0e\u5c40\u306f\u5e73\u621030\u5e7412\u6708\uff17\u65e5\u4ed8\u3051\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u516c\u8868\u306f\u5e73\u621031\u5e74\uff11\u6708\uff17\u65e5\uff09\u3067\u3001\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u4e2d\u306b\u81ea\u5b85\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\u3057\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":[448,573],"backnumber":[1977],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 21:37:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/168089"}],"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=168089"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/168089\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=168089"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=168089"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=168089"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=168089"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=168089"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}