{"id":79778,"date":"2015-10-22T10:18:01","date_gmt":"2015-10-22T01:18:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=79778"},"modified":"2017-04-28T17:17:31","modified_gmt":"2017-04-28T08:17:31","slug":"inheritance-article-105","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-105\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b31\uff08\u8d08\u4e0e\u7a0e\uff09\u3011\u3000\u300c\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u5225\u9014\u9001\u4ed8\u3068\u3057\u305f\u305f\u3081\u3001\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u8d08\u4e0e\u3092\u932f\u8aa4\u3068\u3057\u3066\u53d6\u308a\u6d88\u3057\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b31\uff08\u8d08\u4e0e\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u5225\u9014\u9001\u4ed8\u3068\u3057\u305f\u305f\u3081\u3001\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u8d08\u4e0e\u3092\u932f\u8aa4\u3068\u3057\u3066\u53d6\u308a\u6d88\u3057\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/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:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u5e73\u6210X6\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306b\u3064\u304d\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3057\u305f\u8cc7\u7523\u306e\u8d08\u4e0e\u3092\u63d0\u6848\u3057\u3001\u571f\u5730\u306e\u8d08\u4e0e\u3092\u5b9f\u884c\u3057\u305f\u304c\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/zoyo\/yoshiki2014\/pdf\/015.pdf\" target=\"_blank\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u300d\u304c\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u6307\u6458\u3055\u308c\u305f\u305f\u3081\u3001\u8d08\u4e0e\u3092\u932f\u8aa4\u3068\u3057\u3066\u53d6\u308a\u6d88\u3059\u3053\u3068\u3068\u3057\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u984d\u306b\u640d\u5bb3\u306f\u306a\u3044\u304c\u3001\u932f\u8aa4\u306b\u3088\u308b\u62b9\u6d88\u767b\u8a18\u8cbb\u7528\u53ca\u3073\u3001\u5e73\u6210X7\u5e74\u306b\u518d\u5ea6\u8d08\u4e0e\u3092\u884c\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u8cbb\u7528\u7b49\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><br \/>\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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#556B2F;\"><\/div>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X6\u5e7410\u6708<\/span><\/strong><br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u5229\u7528\u3057\u305f\u8cc7\u7523\u306e\u8d08\u4e0e\u3092\u63d0\u6848\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X6\u5e7412 \u6708<\/span><\/strong><br \/>\n\u5b9f\u7236\u3088\u308a\u8d08\u4e0e\u3092\u53d7\u3051\u571f\u5730\u306e\u767b\u8a18\u3002<\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X7\u5e74\uff13\u6708<\/span><\/strong><br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u3092\u96fb\u5b50\u7533\u544a\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u5225\u9014\u9001\u4ed8\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u4e0a\u8a18\u5c4a\u51fa\u66f8\u304c\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u306e\u9023\u7d61\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3068\u4ea4\u6e09\u306b\u3088\u308a\u3001\u932f\u8aa4\u306b\u3088\u308b\u767b\u8a18\u62b9\u6d88\u3092\u884c\u3046\u3053\u3068\u3067\u4e86\u627f\u3092\u5f97\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u932f\u8aa4\u306b\u3088\u308a\u767b\u8a18\u62b9\u6d88\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u770c\u7a0e\u4e8b\u52d9\u6240\u306b\u300c<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.tax.metro.tokyo.jp\/shomei\/index-z11.htm\" target=\"_blank\">\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u8abf\u67fb\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u300c\u8d08\u4e0e\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u770c\u7a0e\u4e8b\u52d9\u6240\u3088\u308a\u300c\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u53d6\u6d88\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u3092\u53d7\u9818\u3002<\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X7\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u300c\u8d08\u4e0e\u7a0e\u66f4\u6b63\u901a\u77e5\u66f8\u300d\u3092\u53d7\u9818\u3002<\/li>\n<\/ul>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<strong><span style=\"color: #333399;\">\u25c6\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\uff08\u76f8\u6cd521\u306e\uff19\uff5e\u76f8\u6cd521\u306e18\uff09<\/span><\/strong><br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u751f\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u8d08\u4e0e\u6642\u306b\u8d08\u4e0e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3044\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u305d\u306e\u8d08\u4e0e\u8ca1\u7523\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u30d7\u30e9\u30b9\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u652f\u6255\u3063\u305f\u8d08\u4e0e\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7279\u5225\u63a7\u9664\u984d\u306e2,500\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u3055\u3089\u306b\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u3053\u308c\u3089\u306e\u751f\u524d\u8d08\u4e0e\u8ca1\u7523\u3092\u30d7\u30e9\u30b9\u3057\u3066\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u306a\u3057\u3067\u751f\u524d\u8d08\u4e0e\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u5225\u9014\u9001\u4ed8\u3068\u3057\u305f\u305f\u3081\u3001\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/strong><\/p>\n<\/div>\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:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308b\u8d08\u4e0e\u3092\u63d0\u6848\u3057\u3001\u4f9d\u983c\u8005\u306f\u571f\u5730\u306e\u8d08\u4e0e\u3092\u5b9f\u884c\u3057\u305f\u3002\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306f\u96fb\u5b50\u7533\u544a\u306b\u3088\u308a\u7533\u544a\u671f\u9650\u65e5\u306b\u63d0\u51fa\u3057\u305f\u304c\u3001\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u5225\u9014\u9001\u4ed8\u3068\u3057\u305f\u305f\u3081\u3001\u671f\u9650\u5185\u306b\u5230\u7740\u305b\u305a\u3001\u671f\u9650\u5f8c\u306e\u63d0\u51fa\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u6307\u6458\u3055\u308c\u305f\u305f\u3081\u3001\u8d08\u4e0e\u3092\u932f\u8aa4\u3068\u3057\u3066\u53d6\u308a\u6d88\u3059\u3053\u3068\u3068\u3057\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u3053\u308c\u304c\u8a8d\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u984d\u306b\u640d\u5bb3\u306f\u306a\u3044\u304c\u3001\u932f\u8aa4\u306b\u3088\u308b\u62b9\u6d88\u767b\u8a18\u8cbb\u7528\u53ca\u3073\u3001\u5e73\u6210X7\u5e74\u306b\u518d\u5ea6\u8d08\u4e0e\u3092\u884c\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u8cbb\u7528\u7b49\u304c\u4f59\u5206\u306b\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u5e73\u6210X6\u5e74\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u3001\u4f59\u5206\u306a\u767b\u8a18\u8cbb\u7528\u7b49\u306f\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div 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