{"id":265804,"date":"2024-06-27T11:07:52","date_gmt":"2024-06-27T02:07:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265804"},"modified":"2024-06-27T11:07:52","modified_gmt":"2024-06-27T02:07:52","slug":"inheritance-report-94","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-94\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\uff08\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c10\u53f7\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5efa\u7269\u306e\u60f3\u5b9a\u4fa1\u984d\u3084\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b\u3001\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\uff08\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c10\u53f7\uff09\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5efa\u7269\u306e\u60f3\u5b9a\u4fa1\u984d\u3084\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b\u3001\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>Profession Journal \u7de8\u96c6\u90e8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff13\u306e\uff13\uff09\u300d\u306f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u56fd\u7a0e\u5e81\u306f\uff16\u670826\u65e5\u306b\u3001\u672c\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\u3057\u305f\uff08\u8cc7\u6599\u65e5\u4ed8\u306f\uff16\u670820\u65e5\uff09\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u304c\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\uff08\u6b7b\u56e0\u8d08\u4e0e\u3092\u9664\u304f\uff09\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u300c\u571f\u5730\u53c8\u306f\u5efa\u7269\u300d\u304c\u3001\u707d\u5bb3\u306b\u3088\u3063\u3066\u4e00\u5b9a\u306e\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u7533\u8acb\u3092\u884c\u3044\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u91d1\u984d\u3092\u3001\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u304b\u3089\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u88ab\u707d\u4fa1\u984d\uff09\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3002<\/p>\n<p>\u4e0a\u8ff0\u306e\u901a\u308a\u672c\u7279\u4f8b\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u707d\u5bb3\u306b\u3088\u3063\u3066\u76f8\u5f53\u306e\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3053\u3068\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u30fb\u5efa\u7269\u3082\u542b\u307e\u308c\u3001\u307e\u305f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u306b\u767a\u751f\u3057\u305f\u300c\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u300d\u3082\u9069\u7528\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/r6\/noto\/pdf\/0023001-073_03.pdf\" target=\"_blank\" rel=\"noopener\">\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u7528\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8d08\u4e0e\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u300c\u88ab\u707d\u4fa1\u984d\u300d\u306e\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u307e\u305f\u88ab\u707d\u5272\u5408\uff0810\uff05\u4ee5\u4e0a\u306e\u8981\u4ef6\uff09\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u88ab\u707d\u8ca1\u7523\u304c\u5efa\u7269\u306e\u5834\u5408\u306b\u300c\u60f3\u5b9a\u4fa1\u984d\uff08\u707d\u5bb3\u767a\u751f\u65e5\u306b\u304a\u3051\u308b\u5efa\u7269\u306e\u60f3\u5b9a\u4e0a\u306e\u4fa1\u984d\uff09\u300d\u306e\u8a08\u7b97\u3082\u5fc5\u8981\u306b\u306a\u308b\u3002\u3055\u3089\u306b\u8d08\u4e0e\u8ca1\u7523\u306e\u7a2e\u985e\u3084\u8d08\u4e0e\u6642\u671f\u7b49\u3001\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u3088\u3046\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3067\u306f\u3001\u5192\u982d\u3067\u5236\u5ea6\u306e\u6982\u8981\u3084\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u308c\u305f\u5f8c\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u305d\u306e\u7d19\u9762\u306e\u591a\u304f\u3092\u8a08\u7b97\u4f8b\u304c\u5360\u3081\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u300a\u60f3\u5b9a\u4fa1\u984d\u306e\u8a08\u7b97\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff11<\/a>\uff09\u60f3\u5b9a\u4fa1\u984d\u306e\u8a08\u7b97<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff12<\/a>\uff09\u60f3\u5b9a\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u5e74\u6570\u306e\u5224\u5b9a\u65b9\u6cd5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u88ab\u707d\u4fa1\u984d\u53ca\u3073\u88ab\u707d\u5272\u5408\u306e\u8a08\u7b97\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff11<\/a>\uff09\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff11\uff09\uff1a\u6982\u8981<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff12<\/a>\uff09\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff12\uff09\uff1a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff13<\/a>\uff09\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff13\uff09\uff1a\u9020\u6210\u5de5\u4e8b\u3084\u5897\u6539\u7bc9\u304c\u3042\u3063\u305f\u5834\u5408<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=18\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff14<\/a>\uff09\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff14\uff09\uff1a\u4fdd\u967a\u91d1\u7b49\u306b\u3088\u308a\u88dc\u5861\u3055\u308c\u308b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=19\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff15<\/a>\uff09\u88ab\u707d\u5272\u5408\u306e\u5224\u5b9a\uff08\u305d\u306e\uff11\uff09\uff1a\u540c\u4e00\u306e\u707d\u5bb3\u306b\u3088\u308a\uff12\u4ee5\u4e0a\u306e\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<li>\uff08\u554f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\uff14\uff0d\uff16<\/a>\uff09\u88ab\u707d\u5272\u5408\u306e\u5224\u5b9a\uff08\u305d\u306e\uff12\uff09\uff1a\u540c\u4e00\u306e\u5efa\u7269\u306e\u6301\u5206\u3092\uff12\u4ee5\u4e0a\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff17<\/a>\uff09\u88ab\u707d\u5272\u5408\u306e\u5224\u5b9a\uff08\u305d\u306e\uff13\uff09\uff1a\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5f8c\u306b\u88ab\u707d\u4fa1\u984d\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\uff0d\uff11<\/a>\uff09\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff11\uff09\uff1a\u6982\u8981<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\uff0d\uff12<\/a>\uff09\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff12\uff09\uff1a\u7279\u5b9a\u8d08\u4e0e\u8005\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=24\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\uff0d\uff13<\/a>\uff09\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff13\uff09\uff1a\u540c\u4e00\u306e\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\uff12\u4ee5\u4e0a\u306e\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=25\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\uff0d\uff14<\/a>\uff09\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\uff08\u305d\u306e\uff14\uff09\uff1a\u707d\u5bb3\u767a\u751f\u524d\u306b\u571f\u5730\u306e\u4e00\u90e8\u3092\u8d08\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u4ed6\u5236\u5ea6\u3068\u306e\u91cd\u8907\u9069\u7528\u306e\u53ef\u5426\u306b\u3064\u3044\u3066\u3082\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff15<\/a>\uff09\u3001\u7279\u5b9a\u571f\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd569 \u306e\uff16\uff09\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=31\" target=\"_blank\" rel=\"noopener\">\u554f\uff17\uff0d\uff12<\/a>\uff09\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u63aa\u6cd570\u306e\uff16\u306e\uff18\uff09\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=33\" target=\"_blank\" rel=\"noopener\">\u554f\uff17\uff0d\uff13<\/a>\uff09\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\uff08\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u307f\u91cd\u8907\u9069\u7528\u4e0d\u53ef\uff09\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\u554f\uff16\uff0d\uff11<\/a>\u4ee5\u964d\u3067\u306f\u672c\u7279\u4f8b\u306e\u9069\u7528\u624b\u7d9a\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u304a\u308a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024005-164.pdf#page=36\" target=\"_blank\" rel=\"noopener\">\u5dfb\u672b<\/a>\u306b\u306f\u7533\u8acb\u306b\u5fc5\u8981\u306a\u300c\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\u304c\u642d\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/0023012-292_01.htm\" target=\"_blank\" rel=\"noopener\">B1-107\u3000\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u627f\u8a8d\u7533\u8acb\u624b\u7d9a<\/a>\u300d<\/div><\/div>\n<p>\u306a\u304a\u672c\u7279\u4f8b\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u304c\u571f\u5730\u53c8\u306f\u5efa\u7269\u306b\u9650\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u501f\u5730\u6a29\u306a\u3069\u306e\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u7b49\u306e\u5236\u7d04\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5bfe\u8c61\u3068\u306a\u308b\u707d\u5bb3\u306f\u300c\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u3001\u51b7\u5bb3\u3001\u96ea\u5bb3\u3001\u5e72\u5bb3\u3001\u843d\u96f7\u3001\u5674\u706b\u305d\u306e\u4ed6\u306e\u81ea\u7136\u73fe\u8c61\u306e\u7570\u5909\u306b\u3088\u308b\u707d\u5bb3\u53ca\u3073\u706b\u707d\u3001\u9271\u5bb3\u3001\u706b\u85ac\u985e\u306e\u7206\u767a\u305d\u306e\u4ed6\u306e\u4eba\u70ba\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3\u4e26\u3073\u306b\u5bb3\u866b\u3001\u5bb3\u7363\u305d\u306e\u4ed6\u306e\u751f\u7269\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3\u300d\uff08\u63aa\u6cd570 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#666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff13\u306e\uff13\uff09\u300d\u306f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u304b\u3089\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u56fd\u7a0e\u5e81\u306f\uff16\u670826\u65e5\u306b\u3001\u672c\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\u3057\u305f\uff08\u8cc7\u6599\u65e5\u4ed8\u306f\uff16\u670820\u65e5\uff09\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":[328,315],"backnumber":[],"series":[2302],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-11 21:38:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265804"}],"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=265804"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265804\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265804"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265804"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}