{"id":174759,"date":"2019-04-15T10:10:01","date_gmt":"2019-04-15T01:10:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=174759"},"modified":"2019-04-15T11:53:24","modified_gmt":"2019-04-15T02:53:24","slug":"general-rule-report-45","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-45\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u76f8\u7d9a\u6cd5\u306e\u65bd\u884c\u306b\u4f34\u3044\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054\u304c\u6539\u6b63\u3055\u308c\u308b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/tsusoku\/kaisei\/190318\/index.htm\" target=\"_blank\">\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054\uff08\u5fb4\u53ce\u90e8\u95a2\u4fc2\uff09\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001\u5e73\u621030\u5e74\uff082018\u5e74\uff09\uff17\u6708\uff16\u65e5\u306b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u76f8\u7d9a\u6cd5\u306e\u65bd\u884c\u65e5\u306f2019\u5e74\uff08\u5e73\u621031\u5e74\uff09\uff17\u6708\uff11\u65e5\u3067\u78ba\u5b9a\uff5e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u306e\u76f8\u7d9a\u304b\u3089\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-70\/\" target=\"_blank\">\u300c\u6c11\u6cd5\u53ca\u3073\u5bb6\u4e8b\u4e8b\u4ef6\u624b\u7d9a\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u6210\u7acb<\/a>\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff09\uff17\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u304c\u3001\u305d\u308c\u306b\u4f34\u3063\u3066\u306e\u6539\u6b63\u3068\u306a\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\u306e\u3046\u3061\u3001\uff12\u3064\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\u627f\u7d99\u56fd\u7a0e\u984d\u306e\u3042\u3093\u5206\u306e\u5272\u5408\uff09<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306e\u6c11\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u3064\u3044\u3066\u907a\u8a00\u306b\u3088\u308a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u4ee5\u5916\u306e\u5272\u5408\u3067\u76f8\u7d9a\u5206\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u304c\u3001\u76f8\u7d9a\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u5206\u306e\u6307\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u50b5\u6a29\u8005\u306f\u50b5\u52d9\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u8fd4\u6e08\u3092\u8981\u6c42\u3067\u304d\u308b\u3060\u3051\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u5b9f\u306b\u5373\u3057\u305f\u6539\u6b63\u306b\u3088\u308a\u3001\u5f93\u6765\u3069\u304a\u308a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u50b5\u6a29\u8005\u306f\u6a29\u5229\u884c\u4f7f\u3067\u304d\u308b\u3068\u3057\u3064\u3064\u3001\u50b5\u6a29\u8005\u304c\u5171\u540c\u76f8\u7d9a\u4eba\u306e\uff11\u4eba\u306b\u5bfe\u3057\u3066\u6307\u5b9a\u3055\u308c\u305f\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u305f\u50b5\u52d9\u306e\u627f\u7d99\u3092\u8a8d\u3081\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u627f\u7d99\u306b\u3088\u308b\u6a29\u5229\u884c\u4f7f\u3082\u3067\u304d\u308b\u3068\u3057\u305f\uff08\u6c11\u6cd5902\u306e\uff12\uff09\u3002\u3064\u307e\u308a\u3001\u50b5\u6a29\u8005\u306f\uff12\u3064\u306e\u9078\u629e\u80a2\u3092\u6301\u3066\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u6c11\u6cd5\u3068\u7570\u306a\u308a\u3001\u5f93\u6765\u304b\u3089\u76f8\u7d9a\u4eba\u304c\uff12\u4eba\u4ee5\u4e0a\u3042\u308b\u3068\u304d\u306f\u3001\u627f\u7d99\u3059\u308b\u56fd\u7a0e\u306e\u984d\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u30fb\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u5206\u30fb\u907a\u8a00\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306e\u6307\u5b9a\u306e\u898f\u5b9a\u306b\u3088\u308a\u305d\u306e\u76f8\u7d9a\u5206\u306b\u3088\u308a\u6309\u5206\u3057\u3066\u8a08\u7b97\u3057\u305f\u984d\uff08\u56fd\u901a\u6cd5\uff15\u2461\uff09\u3068\u3055\u308c\u3001\u4f8b\u3048\u3070\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u6240\u5f97\u7a0e\u50b5\u52d9\u3092\u907a\u8a00\u306b\u3088\u308b\u6307\u5b9a\u76f8\u7d9a\u5206\u306e\u5272\u5408\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\u306b\u3088\u308c\u3070\u3001\u907a\u8a00\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306e\u6307\u5b9a\u304c\u306a\u3044\u9650\u308a\u3001\u79df\u7a0e\u50b5\u52d9\u306e\u627f\u7d99\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3088\u308b\u3068\u3055\u308c\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/tsusoku\/01\/02\/05.htm#a-08\" target=\"_blank\">\u56fd\u57fa\u901a\uff18\uff0d\uff12<\/a>\uff09\u3002\u3064\u307e\u308a\u3001\u907a\u8a00\u3067\u76f8\u7d9a\u5206\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u79df\u7a0e\u50b5\u52d9\u306e\u627f\u7d99\u306f\u6307\u5b9a\u76f8\u7d9a\u5206\u3060\u3051\u3067\u306a\u304f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u3088\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3068\u3044\u3046\u610f\u5473\u3060\u304c\u3001\u3053\u308c\u306f\u5f93\u6765\u304b\u3089\u3042\u308b\u898f\u5b9a\u3092\u6c11\u6cd5\u306e\u6539\u6b63\u3092\u8e0f\u307e\u3048\u3066\u660e\u78ba\u5316\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\u9084\u4ed8\u91d1\u7b49\u306e\u8acb\u6c42\u6a29\u306b\u3064\u3044\u3066\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\uff09<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306e\u6c11\u6cd5\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u306b\u3088\u308b\u8ca1\u7523\u306e\u627f\u7d99\u3084\u76f8\u7d9a\u3055\u305b\u308b\u907a\u8a00\u306b\u3088\u308b\u8ca1\u7523\u306e\u627f\u7d99\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u6297\u8981\u4ef6\u3092\u5099\u3048\u306a\u304f\u3068\u3082\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u8005\u3068\u3057\u3066\u4e3b\u5f35\u304c\u3067\u304d\u305f\u3002\u3057\u304b\u3057\u3001\u3053\u308c\u3067\u306f\u53d6\u5f15\u76f8\u624b\u306b\u4e88\u671f\u305b\u306c\u640d\u5bb3\u3092\u751f\u3058\u3055\u305b\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u6539\u6b63\u306b\u3088\u308a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u8d85\u3048\u308b\u8ca1\u7523\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u6297\u8981\u4ef6\u304c\u306a\u3051\u308c\u3070\u7b2c\u4e09\u8005\u306b\u5bfe\u6297\u3067\u304d\u306a\u3044\u3068\u3057\u305f\uff08\u6c11\u6cd5899\u306e\uff12\u2460\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u8d85\u3048\u3066\u627f\u7d99\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u3084\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u50b5\u52d9\u8005\u306b\u627f\u7d99\u306e\u901a\u77e5\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u901a\u77e5\u3092\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u7b2c\u4e09\u8005\u306b\u5bfe\u6297\u3067\u304d\u308b\u3068\u3057\u305f\uff08\u6c11\u6cd5899\u306e\uff12\u2461\uff09\u3002\u306a\u304a\u3001\u7b2c\u4e09\u8005\u306b\u5bfe\u6297\u3059\u308b\u305f\u3081\u306b\u306f\u78ba\u5b9a\u65e5\u4ed8\u3092\u4ed8\u3057\u305f\u901a\u77e5\u3067\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6c11\u6cd5467\u2461\uff09\u3002<\/p>\n<p>\u3053\u306e\u6c11\u6cd5\u306e\u6539\u6b63\u3092\u8e0f\u307e\u3048\u3066\u901a\u9054\u304c\u65b0\u8a2d\u3055\u308c\u3001\u9084\u4ed8\u91d1\u8acb\u6c42\u6a29\u306e\u76f8\u7d9a\u306b\u3088\u308b\u627f\u7d99\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u8d85\u3048\u3066\u8acb\u6c42\u6a29\u3092\u627f\u7d99\u3057\u305f\u5171\u540c\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u8a00\u3084\u907a\u7523\u5206\u5272\u306e\u5185\u5bb9\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u627f\u7d99\u306e\u901a\u77e5\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u627f\u7d99\u306f\u7b2c\u4e09\u8005\u306b\u5bfe\u6297\u3067\u304d\u308b\u3068\u3057\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/tsusoku\/05\/01\/56.htm#a-13\" target=\"_blank\">\u56fd\u57fa\u901a13<\/a>\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom:3px;\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/p>\n<p>\u300c<a title=\"\u6539\u6b63\u6cd5\u6848\u304b\u3089\u307f\u305f\u6c11\u6cd5\uff08\u76f8\u7d9a\u6cd5\u5236\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u76f8\u7d9a\u306e\u52b9\u529b\u7b49\u306e\u898b\u76f4\u3057\u53ca\u3073\u7279\u5225\u306e\u5bc4\u4e0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/law-309\/\" 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