{"id":204756,"date":"2020-07-02T10:13:22","date_gmt":"2020-07-02T01:13:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=204756"},"modified":"2020-07-01T14:54:58","modified_gmt":"2020-07-01T05:54:58","slug":"inheritance-article-229","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-229\/","title":{"rendered":"\u3014\u5931\u6557\u4e8b\u4f8b\u304b\u3089\u8003\u3048\u308b\u3015\u3053\u306e\u76f8\u7d9a\u5bfe\u7b56\u306e\u554f\u984c\u306f\u30c9\u30b3\uff01\uff1f\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306b\u95a2\u3059\u308b\u5931\u6557\u4e8b\u4f8b\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u8d08\u4e0e\u3092\u539f\u56e0\u3068\u3059\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u8981\u5426\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: 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3px;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u6728\u4e0b\u3000\u52c7\u4eba<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #d2691e; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: # d2691e;\"><strong>\uff0d \u4e8b \u4f8b 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style=\"color: #a5dfff;\">\u25a0<\/span> \u25a0<\/span><\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u4e8b\u4f8b\u306b\u304a\u3051\u308b\u5931\u6557\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u304c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u300c\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306b\u4fc2\u308b\u6dfb\u4ed8\u66f8\u985e\u306e\u898b\u76f4\u3057\u300d\u3092\u62bc\u3055\u3048\u3066\u304a\u3089\u305a\u3001\u8d08\u4e0e\u5951\u7d04\u3068\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u624b\u7d9a\u304d\u3092\u540c\u6642\u306b\u9032\u3081\u3088\u3046\u3068\u3057\u305f\u305f\u3081\u3001\u6e96\u5099\u306b\u6642\u9593\u3092\u8981\u3057\u3001\u59bb\u304c\u610f\u8b58\u3092\u4fdd\u3066\u3066\u3044\u308b\u9593\u306b\u8d08\u4e0e\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u70b9\u3067\u3059\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color: #a5dfff;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\uff0d\u89e3 \u8aac\uff0d<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color: #a5dfff;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/10404234\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/index.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u56fd\u4f1a\u56f3\u66f8\u9928\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/10404234\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/pdf\/p0536_0552.pdf#page=11\" target=\"_blank\">546\u9801<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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