{"id":77066,"date":"2015-09-17T10:16:25","date_gmt":"2015-09-17T01:16:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77066"},"modified":"2025-09-24T10:07:59","modified_gmt":"2025-09-24T01:07:59","slug":"inheritance-article-98","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-98\/","title":{"rendered":"\u3014\u5e73\u621027\u5e74\u5206\u3015\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u30fb\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u5e73\u621027\u5e74\u5206\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u30fb\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u30cd\u30af\u30b9\u30c8<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u6839\u5cb8\u3000\u4e8c\u826f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5 ;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u3067\u306f\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u4ed6\u754c\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u5e73\u621027\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u7b49\u3092\u53d6\u308a\u4e0a\u3052\u3001\u305d\u308c\u3089\u304c\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3084\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u4ed6\u754c\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u304d\u3001\u5e73\u621026\u5e74\u307e\u3067\u306b\u4ed6\u754c\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306f\u7570\u306a\u308a\u3001\u65b0\u898f\u306b\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff11\u3000\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\uff08\u76f8\u6cd515\uff09\u3001\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\uff08\u76f8\u6cd516\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff12\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u306e\u6539\u6b63\uff08\u63aa\u6cd569\u306e\uff14\uff09\uff5e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff13\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\uff08\u76f8\u6cd519\u306e\uff13\uff09\u30fb\u969c\u5bb3\u8005\u63a7\u9664\uff08\u76f8\u6cd519\u306e\uff14\uff09\u306e\u5f15\u4e0a\u3052<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff14\u3000\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u8d08\u4e0e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff12\u306e\uff13\uff09\u3068\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u95a2\u4fc2<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff15\u3000\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\uff08\u6240\u6cd560\u306e\uff12\uff09\u3068\u76f8\u7d9a\u7a0e\u7533\u544a<\/span><\/p>\n<\/div>\n<\/div>\n<p>\u4ee5\u4e0b\u3001\u672c\u9023\u8f09\u3067\u306f\u3001\u3053\u306e\u9806\u5e8f\u306b\u5f93\u3044\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u3001\u304b\u3064\u3001\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u5e73\u621025\u5e74\u6539\u6b63\u6cd5\u9644\u5247\uff11\u2464\u30ed\u300110\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"color: #b22222;\">\uff08\u203b\uff09\u3000\u6539\u6b63\u306e\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066<\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u6642\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u6642\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/01.htm#a-1_1_2_7\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a\uff11\u306e\uff13\u30fb\uff11\u306e\uff14\u5171\uff0d\uff18<\/a>\uff09\u3002\u307e\u305f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306f\u3001\u6c11\u6cd5\u4e0a\u3001\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\uff08\u6c11\u6cd5882\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u300d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<span style=\"color: #800000;\">\u300c\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u6b7b\u4ea1\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u300d<\/span>\u3092\u610f\u5473\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"text-align: center;\"><strong>\u3008\u53c2\u8003\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\uff11\u306e\uff13\u30fb\uff11\u306e\uff14\u5171\uff0d\uff18<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308b\u8ca1\u7523\u53d6\u5f97\u306e\u6642\u671f\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u3088\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306e\u5834\u5408\u3000\u3000\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u6642\uff08\u5931\u8e2a\u306e\u5ba3\u544a\u3092\u76f8\u7d9a\u958b\u59cb\u539f\u56e0\u3068\u3059\u308b\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u6c11\u6cd5\u7b2c31\u6761\u300a\u5931\u8e2a\u306e\u5ba3\u544a\u306e\u52b9\u529b\u300b\u306b\u898f\u5b9a\u3059\u308b\u671f\u9593\u6e80\u4e86\u306e\u6642\u53c8\u306f\u5371\u96e3\u306e\u53bb\u308a\u305f\u308b\u6642\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\">\uff08\uff12\uff09\u3000\u8d08\u4e0e\u306e\u5834\u5408\u3000\u66f8\u9762\u306b\u3088\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u5951\u7d04\u306e\u52b9\u529b\u306e\u767a\u751f\u3057\u305f\u6642\u3001\u66f8\u9762\u306b\u3088\u3089\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u5c65\u884c\u306e\u6642<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p><strong>\u6c11\u6cd5882\u6761<\/strong><br \/>\n\u76f8\u7d9a\u306f\u3001\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u958b\u59cb\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u3001\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u306e\u5185\u5bb9\u306f<strong>\uff08\uff12\uff09\uff08\uff13\uff09<\/strong>\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052<\/strong><\/h4>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664 \uff1d \u5b9a\u984d\u63a7\u9664 \uff0b \u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6bd4\u4f8b\u63a7\u9664<\/strong><\/div><\/div>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=6\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-77069\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-1.png\" alt=\"\" width=\"450\" height=\"167\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-1.png 782w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-1-300x111.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=6\" target=\"_blank\" rel=\"noopener\">569\u9801<\/a>\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u7701\u306e\u7acb\u6cd5\u62c5\u5f53\u8005\u306b\u3088\u308c\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=4\" target=\"_blank\" rel=\"noopener\">567\u9801<\/a>\uff09\u3002<br \/>\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 style=\"margin-bottom: 3px;\">\u5f15\u4e0b\u3052\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u306e\u6c34\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u7269\u4fa1\u30fb\u5730\u4fa1\u304c\u73fe\u5728\u3068\u540c\u7b49\u3067\u3042\u3063\u305f\u662d\u548c50\u5e74\u4ee3\u5f8c\u534a\u306e\u6c34\u6e96\u3092\u53c2\u8003\u306b\u3001\u3053\u306e\u6642\u671f\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u6c34\u6e96\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u3057\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u662d\u548c50\u5e74\u304b\u308962\u5e74\u307e\u3067\u306b\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u6c34\u6e96\uff08\u5b9a\u984d\u90e8\u52062,000\u4e07\u5186\u3001\u6bd4\u4f8b\u90e8\u5206400\u4e07\u5186\uff09\u3092\u5f53\u6642\u304b\u3089\u306e\u7269\u4fa1\u30fb\u5730\u4fa1\u306e\u5909\u5316\u7387\u3067\u73fe\u5728\u4fa1\u5024\u306b\u4fee\u6b63\u3057\u3001\u5b9a\u984d\u90e8\u52063,000\u4e07\u5186\u3001\u6bd4\u4f8b\u90e8\u5206600\u4e07\u5186\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e\u5b9a\u984d\u90e8\u5206\u3068\u6bd4\u4f8b\u90e8\u5206\u306e\u6bd4\u7387\uff08\uff15\uff1a\uff11\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u8ab2\u7a0e\u65b9\u5f0f\u3068\u306a\u3063\u305f\u662d\u548c33\u5e74\u4ee5\u964d\u3001\u3054\u304f\u4e00\u6642\u671f\uff08\u662d\u548c37\uff5e38\u5e74\uff09\u3092\u9664\u304d\u3001\u3053\u306e\u6bd4\u7387\u304c\u7dad\u6301\u3055\u308c\u3066\u304d\u305f\u7d4c\u7def\u3092\u8e0f\u307e\u3048\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u7dad\u6301\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011\u3000\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u306e\u6c34\u6e96<\/strong><br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=6\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-77070\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-2.png\" alt=\"\" width=\"650\" height=\"204\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-2.png 1304w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-2-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-2-1024x321.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u5730\u4fa1\u306f\u300c\u5730\u4fa1\u516c\u793a\u300d\uff08\u56fd\u571f\u4ea4\u901a\u7701\uff09\u306e\u5168\u56fd\u30fb\u5168\u7528\u9014\u306b\u4fc2\u308b\u5024\u306b\u3088\u308a\u3001\u7269\u4fa1\u306f\u300c\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\u300d\uff08\u7dcf\u52d9\u7701\uff09\u306e\u7dcf\u5408\u6307\u6570\u306b\u3088\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=6\" target=\"_blank\" rel=\"noopener\">569\u9801<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u7a0e\u7387\u69cb\u9020\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898b\u76f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=7\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-77071\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-3.png\" alt=\"\" width=\"500\" height=\"283\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-3.png 738w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-3-300x169.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=7\" target=\"_blank\" rel=\"noopener\">570\u9801<\/a>\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u7701\u306e\u7acb\u6cd5\u62c5\u5f53\u8005\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8ff0\u3079\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0564_0581.pdf#page=7\" target=\"_blank\" rel=\"noopener\">570\u9801<\/a>\uff09\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>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u6240\u5f97\u7a0e\u306e\u88dc\u5b8c\u7a0e\u3067\u3042\u308b\u3053\u3068\u306b\u9451\u307f\u3001\u4eca\u822c\u3001\u4f4f\u6c11\u7a0e\u3068\u5408\u308f\u305b55\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u3092\u8e0f\u307e\u3048\u3001\u6700\u9ad8\u7a0e\u7387\u309255\uff05\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3001\u307e\u305f\u3001\u9ad8\u8ab2\u7a0e\u4fa1\u683c\u5e2f\u3067\u3042\u308b40\uff05\u300150\uff05\u306e\u7a0e\u7387\u533a\u5206\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4e00\u90e8\u3092\u4e00\u5272\u7a0b\u5ea6\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3067\u3001\u3088\u308a\u9ad8\u3044\u907a\u7523\u984d\u306e\u5834\u5408\u3092\u4e2d\u5fc3\u306b\u518d\u5206\u914d\u6a5f\u80fd\u306e\u56de\u5fa9\u3092\u56f3\u308b\u3068\u306e\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h27pdf\/09.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff12\u8868<\/a>\u3067\u8a08\u7b97\u3055\u308c\u308b\u3002\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u8d64\u7dda<\/span>\u3067\u56f2\u3093\u3060\u90e8\u5206\u304c\u3001\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4fee\u6b63\u3055\u308c\u305f\u90e8\u5206\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-4.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-77068\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-4.png\" alt=\"\" width=\"650\" height=\"897\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-4.png 1068w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-4-217x300.png 217w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku1-4-741x1024.png 741w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u30fb\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u5bfe\u8c61\u8005\u304c\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306e\u4f9d\u983c\u304c\u5897\u52a0\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u7406\u58eb\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u9032\u3081\u308b\u306b\u5f53\u305f\u308a\u3001\u696d\u52d9\u5951\u7d04\u66f8\u3001\u8cc7\u6599\u4f9d\u983c\u4e00\u89a7\u3001\u78ba\u8a8d\u4e8b\u9805\u4e00\u89a7\u3001\u696d\u52d9\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u8868\u306e\u96db\u5f62\u3092\u6e96\u5099\u3059\u308b\u306a\u3069\u3001\u696d\u52d9\u3092\u52b9\u7387\u7684\u304b\u3064\u52b9\u679c\u7684\u306b\u9032\u6357\u3067\u304d\u308b\u3088\u3046\u306a\u4f53\u5236\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306f\u3001\uff08\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u6309\u5206\u3057\u305f\uff09\u5404\u76f8\u7d9a\u4eba\u306e\u53d6\u5f97\u91d1\u984d\uff12\u5104\u5186\u307e\u3067\u306f\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u76f8\u5bfe\u7684\u306b\u5c0f\u898f\u6a21\u306a\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u6848\u4ef6\u306b\u3064\u3044\u3066\u5f71\u97ff\u306f\u5c11\u306a\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f01\u696d\u30aa\u30fc\u30ca\u30fc\u306a\u3069\u76f8\u7d9a\u8ca1\u7523\u306e\u5927\u304d\u3044\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u5897\u7a0e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5f93\u524d\u4ee5\u4e0a\u306b\u6ce8\u610f\u3092\u6255\u3063\u3066\u696d\u52d9\u3092\u9032\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<\/div>\n<p 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\u3014\u5e73\u621027\u5e74\u5206\u3015\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u9023\u8f09\u3067\u306f\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u4ed6\u754c\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u5e73\u621027\u5e74\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u7b49\u3092\u53d6\u308a\u4e0a\u3052\u3001\u305d\u308c\u3089\u304c\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3084\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3092\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u4ed6\u754c\u3057\u305f\u76f8\u7d9a\u4eba\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u304d\u3001\u5e73\u621026\u5e74\u307e\u3067\u306b\u4ed6\u754c\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306f\u7570\u306a\u308a\u3001\u65b0\u898f\u306b\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<br \/>\n\uff11\u3000\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\uff08\u76f8\u6cd515\uff09\u3001\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\uff08\u76f8\u6cd516\uff09<br \/>\n\uff12\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u306e\u6539\u6b63\uff08\u63aa\u6cd569\u306e\uff14\uff09\uff5e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c<br \/>\n\uff13\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\uff08\u76f8\u6cd519\u306e\uff13\uff09\u30fb\u969c\u5bb3\u8005\u63a7\u9664\uff08\u76f8\u6cd519\u306e\uff14\uff09\u306e\u5f15\u4e0a\u3052<br \/>\n\uff14\u3000\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u8d08\u4e0e\u7279\u4f8b\uff08\u63aa\u6cd570\u306e\uff12\u306e\uff13\uff09\u3068\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u95a2\u4fc2<br \/>\n\uff15\u3000\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\uff08\u6240\u6cd560\u306e\uff12\uff09\u3068\u76f8\u7d9a\u7a0e\u7533\u544a<\/p>\n","protected":false},"author":10,"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":[723,531,443],"backnumber":[1811],"series":[961],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-02 03:17:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77066"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=77066"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77066\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=77066"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=77066"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=77066"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=77066"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=77066"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}