{"id":244331,"date":"2021-12-20T17:57:14","date_gmt":"2021-12-20T08:57:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=244331"},"modified":"2021-12-20T17:52:51","modified_gmt":"2021-12-20T08:52:51","slug":"inheritance-report-85","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-85\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u53ca\u3073\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u7b49\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u53ca\u3073\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u7b49\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5fb3\u7530\u3000\u654f\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff13\u5e7412\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/202382.html\" target=\"_blank\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u306b\u304a\u3051\u308b\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\uff08\u63aa\u6cd570\u306e\uff12\uff09\u306e\u6539\u6b63\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u9069\u7528\u671f\u9650\u304c\u300c\u4ee4\u548c\uff13\u5e7412\u670831\u65e5\u300d\u304b\u3089\u300c\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u300d\u3078\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6e1b\u5c11<\/strong><\/h4>\n<p>\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306e\u7de0\u7d50\u6642\u671f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4ee5\u4e0b\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u300c\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u65b0\u7bc9\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306e\u7de0\u7d50\u65e5\u300d\u53ca\u3073\u300c\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u7a2e\u985e\u300d\u7b49\u306b\u3088\u3063\u3066\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u7570\u306a\u308b\u3002\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u62d9\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u62e1\u5145\u3084\u5e8a\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u7b49\u3078\uff5e\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-81\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u62e1\u5145\u3084\u5e8a\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u7b49\u3078\uff5e\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/span><\/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:#ff6600;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2460<\/span>\u3000\u8010\u9707\u3001\u7701\u30a8\u30cd\u53c8\u306f\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\uff1a1,000\u4e07\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\uff1a500\u4e07\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u65e2\u5b58\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u65e2\u5b58\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u7bc9\u5e74\u6570\u8981\u4ef6\uff08\u53d6\u5f97\u306e\u65e5\u4ee5\u524d20\u5e74\uff08\u8010\u706b\u5efa\u7bc9\u7269\u306f25\u5e74\uff09\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3068\u3059\u308b\u8981\u4ef6\uff09\u3092\u5ec3\u6b62\u3057\u3001<span style=\"color: #b22222;\">\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3057\u3066\u3044\u308b\u4f4f\u5b85\u7528\u306e\u5bb6\u5c4b<\/span>\uff08\u767b\u8a18\u7c3f\u4e0a\u306e\u5efa\u7bc9\u65e5\u4ed8\u304c\u662d\u548c57\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f\u65b0\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3057\u3066\u3044\u308b\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3068\u307f\u306a\u3059\uff09<span style=\"color: #b22222;\">\u3067\u3042\u308b\u3053\u3068<\/span>\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u5236\u9650\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u8981\u4ef6\u309218\u6b73\u4ee5\u4e0a\uff08\u73fe\u884c\uff1a20\u6b73\u4ee5\u4e0a\uff09\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7279\u5b9a\u306e\u8d08\u4e0e\u8005\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u7279\u4f8b\u7b49\u306e\u5ef6\u9577\u30fb\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4e0a\u8a18\uff08<strong>\uff12<\/strong>\u3092\u9664\u304f\uff09\u306e\u6539\u6b63\u306f\u3001\u300c\u7279\u5b9a\u306e\u8d08\u4e0e\u8005\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\uff08\u63aa\u6cd570\u306e\uff13\uff09\u53ca\u3073\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u304c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u300d\uff08\u9707\u707d\u7279\u4f8b\u6cd538\u306e\uff12\uff09\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f8c\u8005\uff08\u9707\u707d\u7279\u4f8b\u6cd538\u306e\uff12\uff09\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u73fe\u884c\u5236\u5ea6\u3068\u540c\u984d\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\uff08<strong>\uff14<\/strong>\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30fb\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/p>\n<p>\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\">No.4508\u3000\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/a>\u300d<br \/>\n\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4503.htm\" target=\"_blank\">No.4503\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u4ee4\u548c\uff13\u5e7412\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u306b\u304a\u3051\u308b\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\uff08\u63aa\u6cd570\u306e\uff12\uff09\u306e\u6539\u6b63\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\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":[396,314,718],"backnumber":[2125],"series":[740],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-30 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