{"id":52789,"date":"2014-09-18T10:19:28","date_gmt":"2014-09-18T01:19:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=52789"},"modified":"2025-09-24T11:03:10","modified_gmt":"2025-09-24T02:03:10","slug":"inheritance-article-68","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-68\/","title":{"rendered":"\u30de\u30f3\u30b7\u30e7\u30f3\u4fdd\u6709\u8005\u306e\u305f\u3081\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u305d\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u65e2\u5b58\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u4fdd\u6709\u8005\u304c\u691c\u8a0e\u3059\u3079\u304d\u5bfe\u7b56\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u30de\u30f3\u30b7\u30e7\u30f3\u4fdd\u6709\u8005\u306e\u305f\u3081\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u305d\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #9ACD32;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u300e\u5c45\u4f4f\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u300f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u5c45\u4f4f\u7528\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u7279\u4f8b\u306e\u6d3b\u7528\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3067\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u3068\u540c\u69d8\u306b\u73fe\u91d1\u304c\u300c\u4fee\u7e55\u8cbb\u300d\u3084\u300c\u8cc7\u672c\u7684\u652f\u51fa\u300d\u3068\u3044\u3046\u304b\u305f\u3061\u3067\u5efa\u7269\u3078\u7d44\u307f\u66ff\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u3092\u6e1b\u3089\u3059\u52b9\u679c\u304c\u671f\u5f85\u3067\u304d\u308b\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u5c45\u4f4f\u8005\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u7b49\u3092\u5229\u7528\u3057\u3066\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u4fc2\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306e\u5408\u8a08\u984d\u7b49\u3092\u57fa\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u5206\u4ee5\u5f8c\u306e\u5404\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b<span style=\"color: #333399;\">\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/span>\uff08\u5c45\u4f4f\u5e74\u304c\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3067\u8a8d\u5b9a\u4f4f\u5b85\u3067\u3042\u308c\u3070\u63a7\u9664\u671f\u9593\u6700\u957710\u5e74\u9593\u3001\u63a7\u9664\u984d\u6700\u5927500\u4e07\u5186\uff09<span style=\"color: #333399;\">\u300d<\/span>\u53c8\u306f<span style=\"color: #333399;\">\u300c\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/span>\uff08\u5c45\u4f4f\u5e74\u304c\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3067\u63a7\u9664\u671f\u9593\u6700\u9577\uff15\u5e74\u9593\u3001\u63a7\u9664\u984d\u6700\u592762.5\u4e07\u5186\uff09<span style=\"color: #333399;\">\u300d<\/span>\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd541\u300141\u306e\uff13\u306e\uff12\uff09\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5c45\u4f4f\u8005\u304c\u65e2\u5b58\u4f4f\u5b85\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u3092\u3057\u305f\u3068\u304d\u3001\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u82e5\u3057\u304f\u306f\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u898f\u5b9a\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u91d1\u984d\u3092\u3001\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b<span style=\"color: #800000;\">\u300c\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u7279\u5225\u63a7\u9664<\/span>\uff08\u63a7\u9664\u984d\u6700\u592725\u4e07\u5186\uff09<span style=\"color: #800000;\">\u300d<\/span>\u3001<span style=\"color: #800000;\">\u300c\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664<\/span>\uff08\u63a7\u9664\u984d\u6700\u5927\u3000\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\uff1a20\u4e07\u5186\u3000\u7701\u30a8\u30cd\uff1a35\u4e07\u5186\uff09<span style=\"color: #800000;\">\u300d<\/span>\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd541\u306e19\u306e\uff12\u300141\u306e19\u306e\uff13\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u9069\u7528\u8981\u4ef6\u3084\u624b\u7d9a\u898f\u5b9a\u306e\u6982\u8981\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u4ee5\u4e0b\u306e\u30ea\u30f3\u30af\u5148\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\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\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1216.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1218.htm\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u300d\uff08\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\uff09<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1217.htm\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/a>\u300d\uff08\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\uff09<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1222.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u7279\u5225\u63a7\u9664<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1220.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664<\/a>\u300d\uff08\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\uff09<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1219.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664<\/a>\u300d\uff08\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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