{"id":181041,"date":"2019-07-04T16:31:39","date_gmt":"2019-07-04T07:31:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=181041"},"modified":"2019-07-04T16:31:39","modified_gmt":"2019-07-04T07:31:39","slug":"inheritance-report-77","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-77\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3001\u4e8c\u6b21\u76f8\u7d9a\uff08\u914d\u5076\u8005\u306e\u6b7b\u4ea1\uff09\u3067\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u305a\u3001\u671f\u9593\u4e2d\u9014\u306e\u5408\u610f\u89e3\u9664\u7b49\u306e\u5834\u5408\u306f\u307f\u306a\u3057\u8d08\u4e0e\u8ab2\u7a0e\uff5e\u8ca1\u52d9\u7701\u304c\u300c\u4ee4\u548c\u5143\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u3067\u898b\u89e3\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u6708\uff11\u65e5\u3088\u308a\u6539\u6b63\u76f8\u7d9a\u6cd5\u304c\u672c\u683c\u7684\u306b\u65bd\u884c\u3055\u308c\u4eca\u5f8c\u306e\u907a\u7523\u5206\u5272\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3082\u5927\u304d\u3044\u3068\u3053\u308d\u3060\u304c\u3001\u672c\u6539\u6b63\u306e\u3046\u3061\u7a0e\u7406\u58eb\u7b49\u304b\u3089\u306e\u6ce8\u76ee\u5ea6\u306e\u9ad8\u3044\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5275\u8a2d\u300d\u306f\u3001\u6765\u5e74\uff08\u4ee4\u548c\uff12\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u306e\u76f8\u7d9a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u76f8\u7d9a\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u305d\u306e\u8a55\u4fa1\u65b9\u6cd5<span style=\"font-size: 12px; color: 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target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c31\u56de\u3011\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u300d<\/a>\u300d<\/span><\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u516c\u8868\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3088\u3063\u3066\u660e\u8a18\u3055\u308c\u308b\u3068\u898b\u308b\u5411\u304d\u3082\u3042\u308b\u304c\u3001\uff17\u6708\uff13\u65e5\u4ed8\u3067\u8ca1\u52d9\u7701\u304c\u516c\u8868\u3057\u305f\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2019\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\u5143\u5e74\u5ea6 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target=\"_blank\">503\u30da\u30fc\u30b8<\/a>\uff09\u3067\u306f\u3001\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u95a2\u3059\u308b\u305d\u306e\u4ed6\u306e\u53d6\u6271\u3044\u300d\u3068\u3057\u3066\u3001\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u6d88\u6ec5\u3057\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u306f\u305d\u306e\u5c45\u4f4f\u5efa\u7269\u306b\u3064\u3044\u3066\u4f7f\u7528\u53ce\u76ca\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u3057\u305f\u4e0a\u3067\u3001\u3053\u308c\u306f\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\uff08\u4e88\u5b9a\u3069\u304a\u308a\uff09\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u6d88\u6ec5\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u914d\u5076\u8005\u304b\u3089\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u306b\u76f8\u7d9a\u3092\u539f\u56e0\u3068\u3057\u3066\u79fb\u8ee2\u3059\u308b\u8ca1\u7523\u306f\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3068\u3059\u308b\u898b\u89e3\u3092\u793a\u3057\u305f\uff08\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u304c\u7d42\u8eab\u3067\u306f\u306a\u304f10\u5e74\u7b49\u306e\u6709\u671f\u3067\u8a2d\u5b9a\u3055\u308c\u5b58\u7d9a\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u5834\u5408\u3082\u540c\u69d8\uff09\u3002<\/p>\n<p>\u3053\u306e\u898b\u89e3\u306b\u3064\u3044\u3066\u8ca1\u52d9\u7701\u306f\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u4f7f\u7528\u53ce\u76ca\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3053\u3068\u3092\u5229\u76ca\u3068\u6349\u3048\u3001\u305d\u306e\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u306b\u5bfe\u3057\u3066\u307f\u306a\u3057\u8ab2\u7a0e\u3092\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308b\u3082\u306e\u306e\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8e0f\u307e\u3048\u308c\u3070\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u4e0a\u554f\u984c\u304c\u3042\u308b\u3068\u3082\u8a00\u3048\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u307f\u306a\u3057\u8ab2\u7a0e\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u3057\u305f\u3002<\/p>\n<div 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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u914d\u5076\u8005\u306e\u751f\u5b58\u4e2d\u5b58\u7d9a\u3057\u3001\u6b7b\u4ea1\u306b\u4f34\u3044\u6d88\u6ec5\u3059\u308b\u3068\u3044\u3046\u6a29\u5229\u95a2\u4fc2\u304c\u751f\u3058\u308b\u306e\u306f\u3001\u6c11\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u610f\u7fa9\u305d\u306e\u3082\u306e\u306b\u7531\u6765\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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target=\"_blank\">539\u30da\u30fc\u30b8<\/a>\uff09\u3002<\/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>\u4eca\u6708\uff11\u65e5\u3088\u308a\u6539\u6b63\u76f8\u7d9a\u6cd5\u304c\u672c\u683c\u7684\u306b\u65bd\u884c\u3055\u308c\u4eca\u5f8c\u306e\u907a\u7523\u5206\u5272\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3082\u5927\u304d\u3044\u3068\u3053\u308d\u3060\u304c\u3001\u672c\u6539\u6b63\u306e\u3046\u3061\u7a0e\u7406\u58eb\u7b49\u304b\u3089\u306e\u6ce8\u76ee\u5ea6\u306e\u9ad8\u3044\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5275\u8a2d\u300d\u306f\u3001\u6765\u5e74\uff08\u4ee4\u548c\uff12\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u306e\u76f8\u7d9a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\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":[561,573,349],"backnumber":[2001],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 21:30:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181041"}],"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=181041"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181041\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=181041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=181041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=181041"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=181041"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=181041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}