{"id":267205,"date":"2024-11-28T10:17:53","date_gmt":"2024-11-28T01:17:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267205"},"modified":"2024-11-27T15:40:33","modified_gmt":"2024-11-27T06:40:33","slug":"inheritance-article-432","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-432\/","title":{"rendered":"\u56fa\u5b9a\u8cc7\u7523\u3092\u3081\u3050\u308b\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u6982\u8aac\u3000\u3010\u7b2c43\u56de\u3011\u300c\u540c\u65cf\u4f1a\u793e\u306e\u85ac\u5c40\u5efa\u7269\u306e\u6577\u5730\u90e8\u5206\u306b\u3064\u304d\u300c\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u306e\u5bfe\u5fdc\u7bc4\u56f2\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u81ea\u7528\u5730\u8a55\u4fa1\u306e80\uff05\u3067\u306f\u306a\u304f\u3001\u501f\u5730\u6a29\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u304c\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a13\uff0d\uff11\uff0d\uff13<\/a>\uff09\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u89e3\u6c7a\u7b56\u306e\uff11\u3064\u3068\u3057\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_48.htm\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308b\u3002\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u306f\u884c\u308f\u308c\u306a\u3044\u3082\u306e\u306e\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a13\uff0d\uff11\uff0d\uff17<\/a>\uff09\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e95\u5730\u306e\u8a55\u4fa1\u984d\u306f\u81ea\u7528\u5730\u306e80\uff05\u8a55\u4fa1\u984d\u3068\u306a\u308b\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/850605\/01.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u5f53\u306e\u5730\u4ee3\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u7b49\u306e\u501f\u5730\u6a29\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u662d\u548c60\u5e74\uff16\u6708\uff15\u65e5\u4ed8\u76f4\u8cc7\uff12\uff0d58\u307b\u304b\uff11\u8ab2\u5171\u540c\u3001\u4ee5\u4e0b\u300c\u76f8\u5f53\u5730\u4ee3\u901a\u9054\u300d\u3068\u3044\u3046\uff09\uff18\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u591a\u69d8\u306a\u4e8b\u4f8b\u306e\u4e2d\u306b\u306f\u3001\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u306e\u6709\u7121\u7b49\u3067\u7c21\u5358\u306b\u51e6\u7406\u3067\u304d\u306a\u3044\u3082\u306e\u3082\u3042\u308b\u3002\u4eca\u56de\u306f\u3001\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u305f\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u7121\u511f\u8fd4\u9084\u306e\u5c4a\u51fa\u306e\u5bfe\u5fdc\u7bc4\u56f2\u3067\u306f\u306a\u304f\u3001\u501f\u5730\u6a29\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u3067\u8a55\u4fa1\u3059\u3079\u304d\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u4e89\u308f\u308c\u305f\u4e8b\u4f8b\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3010\u5e83\u5cf6\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u4ee4\u548c\u5143\u5e74\uff18\u670819\u65e5\u88c1\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aJ116-3-08\uff09\u3011<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p>\u672c\u4ef6\u5c4a\u51fa\u66f8\u306b\u306f\u91cd\u5927\u306a\u7455\u75b5\u304c\u3042\u308a\u5c4a\u51fa\u66f8\u306f\u7121\u52b9\u3060\u304b\u3089\u3001\u8cb8\u5b85\u5730\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u85ac\u5c40\u6577\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u662d\u548c55\u5e74\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\" 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style=\"text-align: center;\"><strong><span style=\"color: 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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\u56fa\u5b9a\u8cc7\u7523\u3092\u3081\u3050\u308b\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u6982\u8aac\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\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>\u540c\u65cf\u4f1a\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u304c\u571f\u5730\u3092\u6709\u3057\u3001\u305d\u306e\u4e0a\u306e\u5efa\u7269\u3092\u540c\u65cf\u4f1a\u793e\u304c\u6240\u6709\u3057\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u30aa\u30fc\u30ca\u30fc\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u5b9f\u52d9\u4e0a\u60a9\u307e\u3057\u3044\u554f\u984c\u3067\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u540c\u65cf\u4f1a\u793e\u304c\u5f53\u521d\u3001\u6a29\u5229\u91d1\u3092\u652f\u6255\u3063\u305f\u308a\u3001\u76f8\u5f53\u306e\u5730\u4ee3\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3001\u901a\u5e38\u306e\u5730\u4ee3\u7a0b\u5ea6\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3060\u308d\u3046\u304b\u3002\u3057\u304b\u3057\u3001\u901a\u5e38\u306e\u5730\u4ee3\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u672c\u6765\u3001\u652f\u6255\u3046\u3079\u304d\u6a29\u5229\u91d1\u3092\u652f\u6255\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u304c\u6f5c\u5728\u7684\u306b\u5b58\u5728\u3059\u308b\uff08\u6cd5\u57fa\u901a13\uff0d\uff11\uff0d\uff13\uff09\u3002<\/p>\n","protected":false},"author":10656,"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":[667,506,160,525,163],"backnumber":[2353],"series":[767],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:31:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267205"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=267205"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267205\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267205"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267205"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}