{"id":182728,"date":"2019-09-05T10:16:30","date_gmt":"2019-09-05T01:16:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=182728"},"modified":"2019-09-04T11:44:16","modified_gmt":"2019-09-04T02:44:16","slug":"inheritance-article-206","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-206\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u57fa\u672c\u69cb\u9020\uff5e\u65e5\u672c\u3068\u53f0\u6e7e\u306e\u6bd4\u8f03\uff5e\u3000\u3010\u7b2c\uff13\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u57fa\u672c\u69cb\u9020<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65e5\u672c\u3068\u53f0\u6e7e\u306e\u6bd4\u8f03\uff5e<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<br 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff0810\uff09\u3000\u592b\u5a66\u8ca1\u7523\u5236<\/strong><\/h4>\n<p>\u53f0\u6e7e\u3067\u306f\u3001\u592b\u5a66\u8ca1\u7523\u5236\u306b\u3064\u3044\u3066\u3001\u300c\u6cd5\u5b9a\u8ca1\u7523\u5236\u300d\u3068\u300c\u5951\u7d04\u8ca1\u7523\u5236\u300d\u304c\u3042\u308b\u3002\u592b\u5a66\u306f\u3001\u300c\u5951\u7d04\u8ca1\u7523\u5236\u300d\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5225\u306e\u898f\u5b9a\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u300c\u6cd5\u5b9a\u8ca1\u7523\u5236\u300d\u3092\u592b\u5a66\u8ca1\u7523\u5236\u3068\u3059\u308b\uff08\u53f0\u6c111005\uff09\u3002\u5b9f\u969b\u3001\u53f0\u6e7e\u3067\u306f\u3001\u300c\u5951\u7d04\u8ca1\u7523\u5236\u300d\u3088\u308a\u3082\u300c\u6cd5\u5b9a\u8ca1\u7523\u5236\u300d\u3092\u63a1\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 30px;\"><span style=\"color: #333399;\">\u3010\u6ce8\u3011<\/span>\u3000\u672c\u7a3f\u306f\u30012015\u5e74\uff11\u6708\u306b\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u7b2c46\u56de\u4e2d\u65e5\u672c\uff15\u4f1a\u7814\u7a76\u5927\u4f1a\u3067\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u9ec4\u58fd\u5bb9\u6c0f\u3068\u5171\u540c\u767a\u8868\u3057\u305f\u3082\u306e\u306b\u3001\u305d\u306e\u5f8c\u306e\u6539\u6b63\u7b49\u3092\u4e00\u90e8\u52a0\u7b46\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u305d\u306e\u969b\u306b\u3001\u5927\u962a\u5927\u5b66\u5927\u5b66\u9662\u6cd5\u5b66\u7814\u7a76\u79d1\uff08\u535a\u58eb\u8ab2\u7a0b\uff09\u306b\u5728\u7c4d\u3057\u3001\u53f0\u6e7e\u5f01\u8b77\u58eb\u3067\u3042\u308b\u90b1\u6021\u51f1\u6c0f\u304b\u3089\u3082\u8cb4\u91cd\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u9802\u3044\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u6587\u732e\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u6b66\u7530\u660c\u8f14\u76e3\u4fee\u300c\uff24\uff28\uff23\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u76f8\u7d9a\u7a0e\u6cd5\u300d\uff08\u7b2c\u4e00\u6cd5\u898f\uff0f2018\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4f50\u85e4\u7fa9\u5f66\u4ed6\u300c\u6c11\u6cd5\u2164\uff0d\u89aa\u65cf\u30fb\u76f8\u7d9a\uff08\u7b2c4\u7248\uff09\u300d\uff08\u6709\u6590\u95a3\uff0f2012\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u5185\u7530\u8cb4\u300c\u6c11\u6cd5\u2163\uff0d\u88dc\u8a02\u7248\u30fb\u89aa\u65cf\u30fb\u76f8\u7d9a\u300d\uff08\u6771\u4eac\u5927\u5b66\u51fa\u7248\u4f1a\uff0f2004\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u91d1\u5b50\u5b8f\u300c\u79df\u7a0e\u6cd5\uff08\u7b2c23\u7248\uff09\u300d\uff08\u5f18\u6587\u5802\uff0f2019\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u516b\u30c3\u5c3e\u9806\u4e00\u300c\u56f3\u89e3\u79df\u7a0e\u6cd5\u30ce\u30fc\u30c8\uff0811\u8a02\u7248\uff09\u300d\uff08\u6e05\u6587\u793e\uff0f2018\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u53f0\u6e7e\u8ca1\u653f\u90e8\u7a0e\u5236\u59d4\u54e1\u4f1a\u300c\u907a\u7523\u53ca\u3073\u8d08\u4e0e\u7a0e\u6cd5\u4ee4\u7de8\u96c6\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2466\u3000\u53f0\u6e7e\u6c11\u6cd5\uff1a\u76f8\u7d9a\u7de8\uff081138\u6761\uff5e1225\u6761\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2467\u3000\u9ec4\u632f\u56fd\u300c\u907a\u8d08\u7a0e\u3001\u8ca1\u7523\u79fb\u8ee2\u5186\u6e80\u8a08\u753b\u300d\uff08\u6c38\u7136\u6587\u5316\u51fa\u7248\uff0f2013\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2468\u3000\u53f0\u6e7e\u8ca1\u653f\u90e8\u53f0\u5317\u56fd\u7a0e\u5c40HP<br \/>\n<a href=\"https:\/\/www.ntbt.gov.tw\/etwmain\/front\/ETW118W\/CON\/2369\/6060594460687937512?tagCode=\uff3d\" target=\"_blank\">https:\/\/www.ntbt.gov.tw\/etwmain\/front\/ETW118W\/CON\/2369\/6060594460687937512?tagCode=\uff3d<\/a><br \/>\n\uff082019.5.16\uff09<br \/>\n<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/web\/ETW118W\/VIEW\/512\" target=\"_blank\">https:\/\/www.etax.nat.gov.tw\/etwmain\/web\/ETW118W\/VIEW\/512<\/a><br \/>\n\uff082019.6.26\uff09<br \/>\n<a href=\"https:\/\/www.etax.nat.gov.tw\/etwmain\/web\/ETW118W\/CON\/512\/9086812440967429831?tagCode\" target=\"_blank\">https:\/\/www.etax.nat.gov.tw\/etwmain\/web\/ETW118W\/CON\/512\/9086812440967429831?tagCode<\/a><br \/>\n\uff082019.6.26\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2469\u3000\u91d1\u946b\u300c\u5f93\u5b9f\u8cea\u8ab2\u7a0e\u539f\u5247\uff5e\u770b\u6211\u56fd\u7684\u300e\u53cd\u907f\u6761\u6b3e\u300f\u300d\uff08\u5546\u5b66\u8da8\u52e2\u5c0e\u5831\u211644\uff0f2011\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u246a\u3000\u52e4\u696d\u8846\u4fe1\u806f\u5408\u4f1a\u8a08\u5e2b\u4e8b\u52d9\u6240\u7de8\u300c\u53f0\u6e7e\u30d3\u30b8\u30cd\u30b9\u30ac\u30a4\u30c9\u300d\uff082012\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u246b\u3000\u9ec4\u8a69\u6df3\u300c\u7b2c6\u90e8\u53f0\u6e7e\u6cd5\u300d\uff08\u5404\u56fd\u306e\u76f8\u7d9a\u6cd5\u5236\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7814\u7a76\u696d\u52d9\u5831\u544a\u66f8\uff0f\u5546\u4e8b\u6cd5\u52d9\u7814\u7a76\u4f1a\uff0f2014.10\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u246c\u3000\u907a\u7523\u53ca\u3073\u8d08\u4e0e\u7a0e\u6cd513\u6761\u306819\u6761\u3001\u5168\u56fd\u6cd5\u898f\u8cc7\u6599\u5eabHP<br \/>\n<a href=\"https:\/\/law.moj.gov.tw\/ENG\/LawClass\/LawAll.aspx?pcode=G0340072\" target=\"_blank\">https:\/\/law.moj.gov.tw\/ENG\/LawClass\/LawAll.aspx?pcode=G0340072<\/a><br \/>\n\uff082019.4.10\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\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>\u907a\u7523\u8ab2\u7a0e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u53f0\u6e7e\u306b\u304a\u3044\u3066\u3001\u4f55\u6545\u306b\u3001\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u5404\u7a2e\u63a7\u9664\uff08\u914d\u5076\u8005\u63a7\u9664\u3001\u7236\u6bcd\u63a7\u9664\u7b49\uff09\u304c\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u7591\u554f\u304c\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u53f0\u6e7e\u306e\u4f1d\u7d71\u7684\u56fd\u6c11\u611f\u60c5\u3092\u8003\u616e\u3057\u3066\u3001\u539f\u5247\u3001\u4eba\u6570\u306b\u57fa\u3065\u304f\u63a7\u9664\u306e\u65b9\u6cd5\u7b49\u3092\u63a1\u3063\u3066\u3044\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u300c\u57fa\u672c\u514d\u7a0e\u984d\u300d\u306e\u307f\u3067\u3001\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u6e1b\u514d\u306f\u91d1\u984d\u304c\u9650\u3089\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u907a\u7523\u8ab2\u7a0e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u3053\u306e\u3088\u3046\u306a\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u5404\u7a2e\u63a7\u9664\u306f\u77db\u76fe\u3057\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53f0\u6e7e\u306e\u76f8\u7d9a\u7a0e\u306f\u3001\u7d14\u7c8b\u306a\u907a\u7523\u8ab2\u7a0e\u65b9\u5f0f\u3092\u63a1\u3063\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u306a\u3044\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":[192,177,167,181,290],"tags":[481,442,507,489,499,441,581,578],"backnumber":[2010],"series":[812],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 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