{"id":423,"date":"2018-06-26T21:31:12","date_gmt":"2018-06-26T12:31:12","guid":{"rendered":"https:\/\/so-zo-ku.com\/article\/?p=423"},"modified":"2026-03-24T18:24:43","modified_gmt":"2026-03-24T09:24:43","slug":"44507","status":"publish","type":"post","link":"https:\/\/so-zo-ku.com\/article\/inheritance\/tax\/423","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3068\u306f\uff1f\u8abf\u67fb\u7bc4\u56f2\u3068\u6ce8\u610f\u70b9\u30fb\u4e8b\u524d\u6e96\u5099\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e<span 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\/>\n\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u65bd\u300d\u3092\u4f1d\u3048\u3089\u308c\u3066\u3001\u52d5\u63fa\u3059\u308b\u4eba\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u307b\u3069\u5fc3\u914d\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3068\u306b\u304b\u304f\u307e\u305a\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u8077\u54e1\u306b\u5bfe\u3057\u3066\u3001<span class=\"font-bold\">\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3059\u308b<\/span>\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u4eee\u306b\u3042\u306a\u305f\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u65bd\u3092\u544a\u3052\u3089\u308c\u305f\u6642\u3001\u672c\u6765\u3001\u8abf\u67fb\u306e\u9023\u7d61\u524d\u306b\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306a\u6240\u3001\u3082\u3057\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u8aa4\u308a\u3084\u7533\u544a\u6f0f\u308c\u306a\u3069\u601d\u3044\u5f53\u305f\u308b\u70b9\u304c1\u3064\u3067\u3082\u3042\u308c\u3070\u3001<span class=\"marker-yellow\">\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u524d\u306b\u3001\u81ea\u3089\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u8ce2\u660e<\/span>\u3067\u3059\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u3001\u7533\u544a\u6f0f\u308c\u7b49\u304c\u5224\u660e\u3057\u305f\u5f8c\u306b\u4fee\u6b63\u7533\u544a\u884c\u3046\u3088\u308a\u3082\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u304c\u8efd\u304f\u306a\u308a\u3001\u8ffd\u52a0\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u602a\u3057\u3044\u3068\u601d\u3046\u70b9\u304c\u3042\u308b\u306a\u3089\u81ea\u9996\u3057\u307e\u3057\u3087\u3046\u3068\u8a00\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u8abf\u67fb\u304c\u6c7a\u307e\u3063\u305f\u5f8c\u306e\u6e96\u5099\u306b\u3064\u3044\u3066<\/h3>\n<p>\u8abf\u67fb\u306e\u62c5\u5f53\u8005\u3068\u3001\u65e5\u7a0b\u8abf\u6574\u3092\u884c\u3044\u3001\u65e5\u7a0b\u304c\u6c7a\u307e\u3063\u305f\u3089\u3001\u8abf\u67fb\u5f53\u65e5\u306b\u5099\u3048\u3066\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u6e96\u5099\u3057\u305f\u308a\u3001\u4e88\u3081\u78ba\u8a8d\u3067\u304d\u308b\u3068\u3053\u308d\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h4>\u8cc7\u6599\u3092\u6e96\u5099\u3059\u308b<\/h4>\n<p>\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u3001\u5fc5\u8981\u306a\u8cc7\u6599\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n1.\u76f8\u7d9a\u7a0e\u7533\u544a\u6642\u306b\u4f7f\u7528\u3057\u305f\u8cc7\u6599<br \/>\n2.\u88ab\u76f8\u7d9a\u4eba\u306e\u901a\u5e33<br \/>\n3.\u76f8\u7d9a\u4eba\u306e\u901a\u5e33<br \/>\n4.\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u30fb\u5bb6\u5c4b\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u4ed6\u8cc7\u7523\u306b\u95a2\u3059\u308b\u8cc7\u6599<br \/>\n5.\u76f8\u7d9a\u4eba\u306e\u8a8d\u5370<br \/>\n\u3053\u308c\u3089\u306e\u8cc7\u6599\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u8077\u54e1\u306b\u6c42\u3081\u3089\u308c\u305f\u3089\u3001\u3059\u3050\u306b\u51fa\u305b\u308b\u3088\u3046\u306b\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h4>\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068<\/h4>\n<h5>\u76f8\u7d9a\u8ca1\u7523\u3092\u898b\u76f4\u3059<\/h5>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u7533\u544a\u3059\u3079\u304d\u306f\u305a\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u304c\u3001\u4ed6\u306e\u5834\u6240\u306b\u3082\u3042\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7533\u544a\u6642\u306b\u306f\u6c17\u3065\u304b\u306a\u304b\u3063\u305f\u76f8\u7d9a\u8ca1\u7523\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h5>\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u6839\u62e0\u8cc7\u6599\u3092\u7528\u610f\u3059\u308b<\/h5>\n<p>\u7bc0\u7a0e\u5bfe\u7b56\u306e1\u3064\u3068\u3057\u3066\u6709\u540d\u306a\u751f\u524d\u8d08\u4e0e\u3067\u3059\u304c\u3001\u7533\u544a\u6642\u306b\u65e2\u306b\u751f\u524d\u8d08\u4e0e\u3092\u884c\u306a\u3063\u305f\u3068\u3057\u3066\u3044\u3066\u3082\u3001\u305d\u306e\u8d08\u4e0e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8abf\u67fb\u304c\u5165\u3063\u305f\u308a\u3057\u307e\u3059\u3002<br \/>\n\u751f\u524d\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u7533\u544a\u7d0d\u4ed8\u3057\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3001\u3082\u3057\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306b\u53ce\u307e\u3063\u305f\u8d08\u4e0e\u306e\u5834\u5408\u3067\u3082\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u306a\u3069\u3001\u8a3c\u62e0\u3068\u306a\u308b\u8cc7\u6599\u3092\u6e96\u5099\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<em>\u203b\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f<a href=\"https:\/\/so-zo-ku.com\/article\/setsuzeitaisaku\/034\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3092\u3054\u89a7\u4e0b\u3055\u3044<\/em><\/p>\n<div class=\"post-infeed-banner\" style=\"text-align:center;\">\n  <a href=\"\/?utm_source=magazine&utm_medium=referral&utm_campaign=wp-json_wp_v2_posts_423__banner_2\"\n     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\/>\n\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u3082\u3089\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u7406\u58eb\u3082\u7a0e\u52d9\u8abf\u67fb\u306b\u7acb\u3061\u4f1a\u3044\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u304b\u3089\u306f\u901a\u5e382\u4eba\u306e\u8077\u54e1\uff08\u8abf\u67fb\u5b98\uff09\u304c\u8a2a\u554f\u3057\u3001\u5348\u524d10\u6642\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u5177\u4f53\u7684\u306a\u5185\u5bb9<\/h3>\n<p>\u5348\u524d10\u6642\uff5e12\u6642\u307e\u3067\u306e\u5348\u524d\u4e2d\u306f\u3001\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u30d2\u30a2\u30ea\u30f3\u30b0\u304c\u884c\u308f\u308c\u3001\u8abf\u67fb\u5b98\u304b\u3089\u305f\u304f\u3055\u3093\u306e\u3053\u3068\u3092\u8cea\u554f\u3055\u308c\u308b\u6642\u9593\u3067\u3059\u3002<br \/>\n\u8abf\u67fb\u5b98\u304b\u3089\u306e\u8cea\u554f\u306e\u5185\u5bb9\u306f\u76f8\u7d9a\u8ca1\u7523\u304c\u4e2d\u5fc3\u3067\u3059\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u306e\u51fa\u8eab\u5730\u3084\u51fa\u8eab\u6821\u3001\u8077\u696d\u3001\u8da3\u5473\u306a\u3069\u4e00\u898b\u76f8\u7d9a\u7a0e\u3068\u306f\u95a2\u4fc2\u306e\u306a\u3055\u305d\u3046\u306a\u8cea\u554f\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u4eba\u304c\u8cea\u554f\u306b\u56de\u7b54\u3059\u308b\u4e0a\u3067\u5927\u4e8b\u306a\u3053\u3068\u306f\u3001<span class=\"marker-yellow\">\u805e\u304b\u308c\u305f\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u5618\u507d\u308a\u306a\u304f\u3001\u6b63\u76f4\u306b\u7b54\u3048\u308b\u3053\u3068<\/span>\u3067\u3059\u3002<br \/>\n\u8abf\u67fb\u5b98\u306f<span 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