{"id":20712,"date":"2025-12-01T10:17:53","date_gmt":"2025-12-01T01:17:53","guid":{"rendered":"https:\/\/www.money-c.com\/column\/?p=20712"},"modified":"2026-04-02T10:48:40","modified_gmt":"2026-04-02T01:48:40","slug":"%e3%82%bf%e3%83%af%e3%83%9e%e3%83%b3%e7%af%80%e7%a8%8e%e8%a6%8f%e5%88%b6%e3%80%81%e7%ac%ac2%e5%bc%be%e6%a4%9c%e8%a8%8e%e4%b8%ad","status":"publish","type":"post","link":"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20712\/","title":{"rendered":"\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e\u898f\u5236\u3001\u7b2c2\u5f3e\u691c\u8a0e\u4e2d"},"content":{"rendered":"\n<p>\uff3c<font color=\"#f00000\"><strong>\u7121\u6599\u30bb\u30df\u30ca\u30fc<\/strong><\/font>\uff0f<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font 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href=\"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20712\/#%E3%82%BF%E3%83%AF%E3%83%9E%E3%83%B3%E7%AF%80%E7%A8%8E%E3%81%AF%E3%80%81%E4%BB%A4%E5%92%8C6%E5%B9%B4%E6%94%B9%E6%AD%A3%E3%81%A7%E8%A6%8F%E5%88%B6%E3%81%95%E3%82%8C%E3%81%9F%E3%81%8C%E3%80%80\" >\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e\u306f\u3001\u4ee4\u548c6\u5e74\u6539\u6b63\u3067\u898f\u5236\u3055\u308c\u305f\u304c\u3000<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20712\/#%E5%B1%85%E4%BD%8F%E7%94%A8%E3%81%AE%E5%8C%BA%E5%88%86%E6%89%80%E6%9C%89%E8%B2%A1%E7%94%A3%E4%BB%A5%E5%A4%96%E3%81%AA%E3%82%89%E3%80%81%E3%81%BE%E3%81%A0%E4%BD%BF%E3%81%88%E3%82%8B%E3%82%BF%E3%83%AF%E3%83%9E%E3%83%B3%E7%AF%80%E7%A8%8E\" >\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u4ee5\u5916\u306a\u3089\u3001\u307e\u3060\u4f7f\u3048\u308b\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20712\/#%E8%A8%BC%E5%88%B8%E5%8C%96%E3%82%B9%E3%82%AD%E3%83%BC%E3%83%A0%E3%81%AA%E3%81%A9%E3%82%82%E3%81%82%E3%82%8A\" >\u8a3c\u5238\u5316\u30b9\u30ad\u30fc\u30e0\u306a\u3069\u3082\u3042\u308a<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%82%BF%E3%83%AF%E3%83%9E%E3%83%B3%E7%AF%80%E7%A8%8E%E3%81%AF%E3%80%81%E4%BB%A4%E5%92%8C6%E5%B9%B4%E6%94%B9%E6%AD%A3%E3%81%A7%E8%A6%8F%E5%88%B6%E3%81%95%E3%82%8C%E3%81%9F%E3%81%8C%E3%80%80\"><\/span>\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e\u306f\u3001\u4ee4\u548c6\u5e74\u6539\u6b63\u3067\u898f\u5236\u3055\u308c\u305f\u304c\u3000<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u4ee5\u524d\u306e\u30b3\u30e9\u30e0\u226a<font color=\"#df7401\"><u><a href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_saving\/20708\/\" title=\"\">\u7bc0\u7a0e\u306b\u306f\uff12\u7a2e\u985e\u3042\u308b\u3010\u6c38\u4e45\u3011\u3068\u3010\u5ef6\u671f\u3011<\/a><\/u><\/font>\u226b\u3067\u3001\u4ee5\u4e0b\u306e\u30cb\u30e5\u30fc\u30b9\u3092\u3054\u7d39\u4ecb\u3055\u305b\u3066\u9802\u304d\u307e\u3057\u305f\u3002<br><br>\u300e\u9ad8\u5e02\u65e9\u82d7\u9996\u76f8\u306e\u8aee\u554f\u6a5f\u95a2\u3067\u3042\u308b\u300c\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u300d\u306e11\u670813\u65e5\u4f1a\u5408\u306b\u3066\u3001\u56fd\u7a0e\u5e81\u3088\u308a\u300c\u8cc3\u8cb8\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u4e00\u68df\u4e38\u3054\u3068\u8cfc\u5165\u3057\u305f\u308a\u3001\u5546\u696d\u30d3\u30eb\u3092\u5c0f\u53e3\u5316\u3057\u305f\u308a\u3059\u308b\u4e8b\u4f8b\u3067\u7bc0\u7a0e\u52b9\u679c\u304c\u5927\u304d\u3044\u300d\u3068\u6307\u6458\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u300f<br><br>\u4eca\u56de\u306f\u3001\u3053\u306e\u30cb\u30e5\u30fc\u30b9\u306b\u3064\u3044\u3066\u5c11\u3057\u89e3\u8aac\u3057\u3066\u307f\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u3002<br><br>\u3044\u308f\u3086\u308b\u300c\u30bf\u30ef\u30de\u30f3\u7bc0\u7a0e\u300d\u3068\u547c\u3070\u308c\u308b\u7bc0\u7a0e\u624b\u6cd5\u304c\u5df7\u306b\u5e83\u304c\u308a\u3001\u304b\u3064\u3066\u554f\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br><br>\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u4e00\u822c\u7684\u306b\u3001\u968e\u5c64\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u8ca9\u58f2\u4fa1\u683c\u306f\u9ad8\u304f\u306a\u308a\u3001\u90fd\u5fc3\u306e\u6700\u4e0a\u968e\u306f\u3001\u201d\u5104\u30b7\u30e7\u30f3\u201d\u3068\u306a\u308b\u3053\u3068\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<br><br>\u3057\u304b\u3057\u3001\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u304b\u3064\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u968e\u5c64\u306e\u9055\u3044\u3092\u8003\u616e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u9762\u7a4d\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u30011F\u3082\u6700\u4e0a\u968e\u3082\u540c\u3058\u8a55\u4fa1\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br><br>\u305d\u306e\u305f\u3081\u3001\u968e\u5c64\u304c\u9ad8\u3044\u307b\u3069\u3001\u8ca9\u58f2\u4fa1\u683c\u304b\u3089\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3078\u306e\u5727\u7e2e\u7387\u306f\u5927\u304d\u304f\u306a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u5727\u7e2e\u306e\u305f\u3081\u3001\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u4e0a\u5c64\u968e\u3092\u8cfc\u5165\u3059\u308b\u3068\u3044\u3063\u305f\u624b\u6cd5\u304c\u5897\u3048\u307e\u3057\u305f\u3002<br><br>\u305d\u3053\u3067\u56fd\u7a0e\u5e81\u306f\u3001\u4ee4\u548c6\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u300c\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u300d\u306b\u3064\u3044\u3066\u3001\u6700\u4f4e\u3067\u3082\u6642\u4fa1\u306e6\u5272\u3067\u8a55\u4fa1\u3059\u308b\u3088\u3046\u306b\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u6539\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h2 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