{"id":200414,"date":"2020-04-16T10:19:09","date_gmt":"2020-04-16T01:19:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=200414"},"modified":"2020-04-15T11:45:15","modified_gmt":"2020-04-15T02:45:15","slug":"inheritance-article-223","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-223\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c46\u56de\u3011\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u306b\u4f34\u3046\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #9a493f;\">\u76f8\u7d9a\u7a0e<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #274a78;\">\u5b9f\u52d9\u554f\u7b54<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c46\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u306b\u4f34\u3046\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u91ce\u3000\u7814\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color: #9a493f;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #9a493f;\"><strong>\uff3b\u554f\uff3d<\/strong><\/span><\/h3>\n<p>\u79c1\u306e\u7236\u304c\u6628\u5e74\u306e\uff16\u670828\u65e5\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u3001\u6bcd\u3001\u5144\u53ca\u3073\u79c1\u306e\uff13\u540d\u3067\u3059\u3002<\/p>\n<p>\u6d77\u5916\u51fa\u5f35\u304b\u3089\u5e30\u3063\u3066\u304d\u305f\u5144\u306b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u967d\u6027\u53cd\u5fdc\u304c\u51fa\u305f\u305f\u3081\u3001\u5144\u306f\u3001\u73fe\u5728\u3001\u9694\u96e2\u72b6\u614b\u306b\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u5144\u304c\u4e2d\u5fc3\u306b\u306a\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u308a\u3001\u7533\u544a\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3082\u5168\u3066\u5144\u306e\u3068\u3053\u308d\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u307e\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b\uff14\u670828\u65e5\u307e\u3067\u306b\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305d\u3046\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div><!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\uff3b\u7b54\uff3d<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n\u304a\u5144\u69d8\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c11\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u304a\u6bcd\u69d8\u53ca\u3073\u3042\u306a\u305f\u306e\u7533\u544a\u671f\u9650\u306b\u3064\u3044\u3066\u3082\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-200556\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-1-2.png\" alt=\"\u4ee4\u548c\u5143.6.28 10\u30f6\u6708 \u4ee4\u548c2.4.28 \u7236 \u76f8\u7d9a\u958b\u59cb \u672c\u6765\u306e\u7533\u544a\u671f\u9650 \u5ef6\u9577\u5f8c\u306e\u7533\u544a\u671f\u9650 \u5144 \u611f\u67d3 \u5144 \u56de\u5fa9 \uff12\u30f6\u6708\u4ee5\u5185 \u2191\u5ef6\u9577\u7533\u8acb\u66f8\u63d0\u51fa\" width=\"560\" height=\"400\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-1-2.png 1287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-1-2-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-1-2-1024x731.png 1024w\" sizes=\"(max-width: 560px) 100vw, 560px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\u25cf<span style=\"color: #b0c4de;\"> \u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf \u8aac \u660e \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u305d\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3092\u542b\u307f\u307e\u3059\uff09\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u5fc5\u8981\u306e\u3042\u308b\u8005\u306f\u3001\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u8ab2\u7a0e\u4fa1\u683c\u3001\u76f8\u7d9a\u7a0e\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u76f8\u6cd527\uff09\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u3001\u7d0d\u4ed8\u53c8\u306f\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u671f\u9650\uff08\u4ee5\u4e0b\u300c\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u307e\u3067\u306b\u3053\u308c\u3089\u306e\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u52d9\u7f72\u9577\u7b49\u306f\u3001\u305d\u306e\u7406\u7531\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u901a\u6cd511\uff09\u3002<\/p>\n<p>\u3053\u306e\u300c\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3068\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306b\u57fa\u3065\u304f\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa\u3001\u305d\u306e\u4ed6\u66f8\u985e\u306e\u63d0\u51fa\u3001\u7d0d\u4ed8\u53c8\u306f\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u884c\u70ba\u306e\u4e0d\u80fd\u306b\u76f4\u63a5\u56e0\u679c\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3001\u304a\u304a\u3080\u306d\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u5b9f\u3092\u3044\u3046\u3082\u306e\u3068\u89e3\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/tsusoku\/01\/03\/11.htm#a-01\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054\uff08\u5fb4\u53ce\u90e8\u95a2\u4fc2\uff09\u7b2c11\u6761\u95a2\u4fc2\uff11<\/a>\uff09\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: #cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u5730\u9707\u3001\u66b4\u98a8\u3001\u8c6a\u96e8\u3001\u8c6a\u96ea\u3001\u6d25\u6ce2\u3001\u843d\u96f7\u3001\u5730\u6ed1\u308a\u305d\u306e\u4ed6\u306e\u81ea\u7136\u73fe\u8c61\u306e\u7570\u5909\u306b\u3088\u308b\u707d\u5bb3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u706b\u707d\u3001\u706b\u85ac\u985e\u306e\u7206\u767a\u3001\u30ac\u30b9\u7206\u767a\u3001\u4ea4\u901a\u9014\u7d76\u305d\u306e\u4ed6\u306e\u4eba\u70ba\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u7533\u544a\u7b49\u3092\u3059\u308b\u8005\u306e\u91cd\u50b7\u75c5\u3001\u7533\u544a\u7b49\u306b\u7528\u3044\u308b\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\uff08\u884c\u653f\u624b\u7d9a\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u3044\u3044\u307e\u3059\uff09\u3067\u56fd\u7a0e\u5e81\u304c\u904b\u7528\u3059\u308b\u3082\u306e\u306e\u671f\u9650\u9593\u969b\u306e\u4f7f\u7528\u4e0d\u80fd\u305d\u306e\u4ed6\u306e\u81ea\u5df1\u306e\u8cac\u3081\u306b\u5e30\u3055\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u5b9f<\/p>\n<\/div>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u707d\u5bb3\u6642\u306e\u3088\u3046\u306b\u8cc7\u7523\u7b49\u3078\u306e\u640d\u5bb3\u3084\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u6ec5\u5931\u3068\u3044\u3063\u305f\u76f4\u63a5\u7684\u306a\u88ab\u5bb3\u304c\u751f\u3058\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u611f\u67d3\u75c7\u306e\u60a3\u8005\u304c\u628a\u63e1\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u304c\u8efd\u75c7\u3067\u3042\u3063\u3066\u3082\u5165\u9662\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u3001\u307e\u305f\u3001\u6fc3\u539a\u63a5\u89e6\u8005\u306b\u5bfe\u3059\u308b\u5916\u51fa\u81ea\u7c9b\u306e\u8981\u8acb\u7b49\u304c\u884c\u308f\u308c\u308b\u306a\u3069\u3001\u81ea\u5df1\u306e\u8cac\u3081\u306b\u5e30\u3055\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u305d\u306e\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u3001\u3053\u306e\u3088\u3046\u306a\u7406\u7531\u306f\u3001\u300c\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u611f\u67d3\u7b49\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u65b9\u6cd5<\/strong><\/h4>\n<p>\u3053\u306e\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\uff13\u3064\u306e\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u901a\u4ee4\uff13\u2460\u2461\u2462\uff09\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: #006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u308f\u305f\u308a\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u7b49\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u5730\u57df\u53ca\u3073\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u7b49\u3092\u3059\u3079\u304d\u8005\u3067\u3042\u3063\u3066\u305d\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7279\u5b9a\u306e\u7a0e\u76ee\u306b\u4fc2\u308b\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u53c8\u306f\u60c5\u5831\u901a\u4fe1\u6280\u8853\u3092\u6d3b\u7528\u3057\u305f\u884c\u653f\u306e\u63a8\u9032\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff16\u6761\u7b2c\uff11\u9805\uff08\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u306b\u3088\u308b\u7533\u8acb\u7b49\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3057\u3066\u884c\u3046\u7533\u544a\u305d\u306e\u4ed6\u306e\u7279\u5b9a\u306e\u7a0e\u76ee\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u884c\u70ba\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u308b\u8005\u304c\u591a\u6570\u306b\u4e0a\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u53ca\u3073\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u3001\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u52d9\u7f72\u9577\u53c8\u306f\u7a0e\u95a2\u9577\u306f\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u7b49\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u5f53\u8a72\u7533\u544a\u7b49\u3092\u884c\u3046\u3079\u304d\u8005\u306e\u7533\u8acb\u306b\u3088\u308a<\/span>\u3001\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #006400;\">\u2462<\/span>\u306e\u5834\u5408\u306e\u7533\u8acb\u306f\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3084\u3093\u3060\u5f8c\u76f8\u5f53\u306e\u671f\u9593\u5185\u306b\u3001\u305d\u306e\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d\uff09\u306b\u3088\u308a\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u901a\u4ee4\uff13\u2463\uff09\u3002<\/p>\n<p><strong>\u300a\u53c2\u8003\u300b\u3000\u300c\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8\u300d\u306e\u69d8\u5f0f<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200458\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-2.png\" alt=\"\" width=\"1645\" height=\"2489\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-2.png 1645w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-2-198x300.png 198w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-2-676x1024.png 676w\" sizes=\"(max-width: 1645px) 100vw, 1645px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-200459\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-3.png\" alt=\"\" width=\"1609\" height=\"1677\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-3.png 1609w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-3-287x300.png 287w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/04\/sozoku-mondo46-3-982x1024.png 982w\" sizes=\"(max-width: 1609px) 100vw, 1609px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3054\u8cea\u554f\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u306e<span style=\"color: #006400;\">\u2461<\/span>\u306e\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306a\u3069\u304c\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kansensho\/pdf\/0020003-039.pdf\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\uff13\u6708\uff16\u65e5\u56fd\u7a0e\u5e81\u544a\u793a\u7b2c\uff11\u53f7<\/a>\uff09\u304c\u3001\u76f8\u7d9a\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u306e\u3068\u3053\u308d\u4e0a\u8a18<strong>\uff12<\/strong>\u306e<span style=\"color: #006400;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #006400;\">\u2461<\/span>\u306e\u6307\u5b9a\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u306e<span style=\"color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\">\uff08\u6ce8\uff09\u3000\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531<br 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10px;\">\u2464\u3000\u6b21\u306e\u3088\u3046\u306a\u4e8b\u60c5\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u3001\u4fdd\u5065\u6240\u30fb\u533b\u7642\u6a5f\u95a2\u7b49\u304b\u3089\u5916\u51fa\u81ea\u7c9b\u306e\u8981\u8acb\u3092\u53d7\u3051\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 60px; text-indent: -15px; margin-bottom: 10px;\">\u27a3\u3000\u611f\u67d3\u75c7\u306e\u60a3\u8005\u306b\u6fc3\u539a\u63a5\u89e6\u3057\u305f\u7591\u3044\u304c\u3042\u308b<\/p>\n<p style=\"margin-left: 60px; text-indent: -15px; margin-bottom: 10px;\">\u27a3\u3000\u767a\u71b1\u306e\u75c7\u72b6\u304c\u3042\u308b\u306a\u3069\u3001\u611f\u67d3\u75c7\u306b\u611f\u67d3\u3057\u305f\u7591\u3044\u304c\u3042\u308b<\/p>\n<p style=\"margin-left: 60px; text-indent: -15px; margin-bottom: 10px;\">\u27a3\u3000\u57fa\u790e\u75be\u60a3\u304c\u3042\u308b\u306a\u3069\u3001\u611f\u67d3\u75c7\u306b\u611f\u67d3\u3059\u308b\u3068\u91cd\u75c7\u5316\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/p>\n<\/div>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf\" target=\"_blank\">\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\uff08\u4ee4\u548c\uff12\u5e74\uff13\u6708\u30fb\u56fd\u7a0e\u5e81\uff09\u3088\u308a\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span> 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target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306e\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u624b\u7d9a\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\uff26\uff21\uff31\u306b\u3088\u308c\u3070\u3001\u5ef6\u9577\u7533\u8acb\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u306b\u4ee3\u3048\u3066\u3001\u7533\u544a\u66f8\u306e\u4f59\u767d\u306b\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u3088\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u7533\u8acb\u300d\u3067\u3042\u308b\u65e8\u3092\u4ed8\u8a18\u3059\u308b\u3060\u3051\u3067\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u8a55\u57fa\u901a\u30fb\u30fb\u30fb\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u901a\u4ee4\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd527\u2460\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd527\u6761\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u79c1\u306e\u7236\u304c\u6628\u5e74\u306e\uff16\u670828\u65e5\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u3001\u6bcd\u3001\u5144\u53ca\u3073\u79c1\u306e\uff13\u540d\u3067\u3059\u3002<br \/>\n\u6d77\u5916\u51fa\u5f35\u304b\u3089\u5e30\u3063\u3066\u304d\u305f\u5144\u306b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u967d\u6027\u53cd\u5fdc\u304c\u51fa\u305f\u305f\u3081\u3001\u5144\u306f\u3001\u73fe\u5728\u3001\u9694\u96e2\u72b6\u614b\u306b\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u307e\u3067\u5144\u304c\u4e2d\u5fc3\u306b\u306a\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u308a\u3001\u7533\u544a\u306b\u5fc5\u8981\u306a\u8cc7\u6599\u3082\u5168\u3066\u5144\u306e\u3068\u3053\u308d\u306b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u307e\u307e\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u671f\u9650\u306e\uff14\u670828\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305d\u3046\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":16148,"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":[328,531],"backnumber":[2041],"series":[912],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 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