{"id":20889,"date":"2026-02-16T11:48:40","date_gmt":"2026-02-16T02:48:40","guid":{"rendered":"https:\/\/www.money-c.com\/column\/?p=20889"},"modified":"2026-04-02T10:33:20","modified_gmt":"2026-04-02T01:33:20","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e3%81%ae%e6%8a%8a%e6%8f%a1%e3%81%8c%e5%ae%b9%e6%98%93%e3%81%ab%ef%bc%81%e6%89%80%e6%9c%89%e4%b8%8d%e5%8b%95%e7%94%a3%e8%a8%98%e9%8c%b2%e8%a8%bc%e6%98%8e%e5%88%b6%e5%ba%a6","status":"publish","type":"post","link":"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20889\/","title":{"rendered":"\u4e0d\u52d5\u7523\u306e\u628a\u63e1\u304c\u5bb9\u6613\u306b\uff01\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6"},"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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color=\"#f00000\"><strong>4\u670822\u65e5(\u6c34)18\u6642\uff5e<\/strong><\/font> <br>\u3000\u304a\u7533\u8fbc\u307f\u2192 <font color=\"#df7401\"><u><a href=\"https:\/\/forms.gle\/qjW3PUAiuvxqtrSJA\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/forms.gle\/qjW3PUAiuvxqtrSJA<\/a><\/u><\/font><br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font color=\"#0000FF\">\u25a0<\/font> <strong><span style=\"text-decoration: underline;\">\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u65b9\u9650\u5b9a<\/span><\/strong> <font color=\"#0000FF\">\u25a0<\/font>\u25a1<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-flat ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u3082\u304f\u3058<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20889\/#%E6%89%80%E6%9C%89%E4%B8%8D%E5%8B%95%E7%94%A3%E8%A8%98%E9%8C%B2%E8%A8%BC%E6%98%8E%E5%88%B6%E5%BA%A6%E3%81%8C%E9%96%8B%E5%A7%8B\" >\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6\u304c\u958b\u59cb<\/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\/20889\/#%E8%AB%8B%E6%B1%82%E3%81%A7%E3%81%8D%E3%82%8B%E4%BA%BA\" >\u8acb\u6c42\u3067\u304d\u308b\u4eba<\/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\/20889\/#%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%AE%E6%B5%81%E3%82%8C\" >\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%89%80%E6%9C%89%E4%B8%8D%E5%8B%95%E7%94%A3%E8%A8%98%E9%8C%B2%E8%A8%BC%E6%98%8E%E5%88%B6%E5%BA%A6%E3%81%8C%E9%96%8B%E5%A7%8B\"><\/span>\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6\u304c\u958b\u59cb<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u767b\u8a18\u8a18\u9332\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u3054\u3068\u306b\u4f5c\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u5168\u56fd\u306e\u4e0d\u52d5\u7523\u304b\u3089\u7279\u5b9a\u306e\u4eba\u304c\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u3092\u62bd\u51fa\u3059\u308b\u4ed5\u7d44\u307f\u306f\u5b58\u5728\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002<br><br>\u305d\u306e\u7d50\u679c\u3001\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u3068\u3057\u3066\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u304b\u3092\u76f8\u7d9a\u4eba\u304c\u628a\u63e1\u3057\u304d\u308c\u305a\u3001\u898b\u9003\u3055\u308c\u305f\u571f\u5730\u306b\u3064\u3044\u3066\u76f8\u7d9a\u767b\u8a18\u304c\u3055\u308c\u306a\u3044\u307e\u307e\u653e\u7f6e\u3055\u308c\u3066\u3057\u307e\u3046\u4e8b\u614b\u304c\u5c11\u306a\u304b\u3089\u305a\u751f\u3058\u3066\u3044\u308b\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br><br>\u305d\u3053\u3067\u3001\u4ee4\u548c6\u5e744\u67081\u65e5\u304b\u3089\u306e\u76f8\u7d9a\u767b\u8a18\u306e\u7fa9\u52d9\u5316\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<br><br>\u3055\u3089\u306b\u3001\u76f8\u7d9a\u4eba\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u4e0d\u52d5\u7523\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u767b\u8a18\u306e\u7533\u8acb\u306b\u5f53\u305f\u3063\u3066\u306e\u76f8\u7d9a\u4eba\u306e\u624b\u7d9a\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3068\u3068\u3082\u306b\u767b\u8a18\u6f0f\u308c\u3092\u9632\u6b62\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u767b\u8a18\u5b98\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u4e00\u89a7\u7684\u306b\u30ea\u30b9\u30c8\u5316\u3057\u3066\u8a3c\u660e\u66f8\u3068\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u300c\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6\u300d\u304c\u4ee4\u548c8\u5e742\u6708\u306b\u958b\u59cb\u3057\u307e\u3057\u305f\u3002\u3000<br><br>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u3069\u3053\u306b\u4e0d\u52d5\u7523\u3092\u6301\u3063\u3066\u3044\u305f\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u306a\u3069\u3001\u300c\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6\u300d\u3092\u5229\u7528\u3059\u308b\u3068\u4fbf\u5229\u3067\u3059\u3002<br><br>\u6cd5\u52d9\u7701\uff1a\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u5236\u5ea6<br><font color=\"#df7401\"><u><a href=\"https:\/\/www.moj.go.jp\/MINJI\/minji05_00740.html\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.moj.go.jp\/MINJI\/minji05_00740.html<\/a><\/u><\/font><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%AB%8B%E6%B1%82%E3%81%A7%E3%81%8D%E3%82%8B%E4%BA%BA\"><\/span>\u8acb\u6c42\u3067\u304d\u308b\u4eba<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6240\u6709\u4e0d\u52d5\u7523\u8a18\u9332\u8a3c\u660e\u66f8\u3092\u8acb\u6c42\u3067\u304d\u308b\u306e\u306f\u3001\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\uff081\uff09\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\uff08\u6cd5\u4eba\u3092\u542b\u307f\u307e\u3059\uff09<br>\uff082\uff09\u76f8\u7d9a\u4eba\u305d\u306e\u4ed6\u306e\u4e00\u822c\u627f\u7d99\u4eba\uff08\u6cd5\u4eba\u3092\u542b\u307f\u307e\u3059\uff09<br><br>\u306a\u304a\u3001\u4ee3\u7406\u4eba\u306b\u3088\u308b\u8acb\u6c42\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%AE%E6%B5%81%E3%82%8C\"><\/span>\u624b\u7d9a\u304d\u306e\u6d41\u308c<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u624b\u7d9a\u306f\uff081\uff09\u8acb\u6c42\uff082\uff09\u691c\u7d22\u3001\uff083\uff09\u4ea4\u4ed8\u306e3\u30b9\u30c6\u30c3\u30d7\u3067\u3059\u3002<br><br><u>(1)\u8acb\u6c42<\/u><br>\u5168\u3066\u306e\u6cd5\u52d9\u5c40\u30fb\u5730\u65b9\u6cd5\u52d9\u5c40\u3067\u66f8\u9762\u53c8\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u8acb\u6c42\u304c\u53ef\u80fd\u3067\u3059\u3002<br>\u66f8\u9762\u3067\u8acb\u6c42\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u90f5\u9001\u3067\u306e\u8acb\u6c42\u3082\u3067\u304d\u307e\u3059\u3002<br><br>\u25bc\u30aa\u30f3\u30e9\u30a4\u30f3\u8acb\u6c42\u306e\u5834\u5408\u306f\u3053\u3061\u3089<br><font color=\"#df7401\"><u><a href=\"https:\/\/www.touki-kyoutaku-online.moj.go.jp\/download_soft.html\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/www.touki-kyoutaku-online.moj.go.jp\/download_soft.html<\/a><\/u><\/font><br>\u3000<br>\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<br><br>\u3010\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u3011<br>\u5370\u9451\u8a3c\u660e\u66f8\u304b\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u5199\u3057\u306e\u3044\u305a\u308c\u304b\u4e00\u65b9<br>\u904e\u53bb\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u3092\u691c\u7d22\u6761\u4ef6\u3068\u3059\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u3092\u8a3c\u3059\u308b\u60c5\u5831\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u3010\u76f8\u7d9a\u4eba\u305d\u306e\u4ed6\u306e\u4e00\u822c\u627f\u7d99\u4eba\u3011<br>\u4e0a\u8a18\u306b\u52a0\u3048\u3066\u3001\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u3068\u306e\u76f8\u7d9a\u95a2\u4fc2\u30fb\u627f\u7d99\u95a2\u4fc2\u3092\u8a3c\u3059\u308b\u60c5\u5831<br>\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u88ab\u627f\u7d99\u4eba\u306e\u904e\u53bb\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u3092\u691c\u7d22\u6761\u4ef6\u3068\u3059\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u3092\u8a3c\u3059\u308b\u60c5\u5831\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br><br>\u3010\u4e0a\u8a18\u306e\u4ee3\u7406\u4eba\u3011<br>\u4e0a\u8a18\u306b\u52a0\u3048\u3066\u3001\u59d4\u4efb\u72b6<br><br>\u624b\u6570\u6599\u306f\u3001\u691c\u7d22\u6761\u4ef61\u4ef6\u306b\u3064\u304d1\u901a\u5f53\u305f\u308a\u4e0b\u8a18\u3068\u306a\u308a\u307e\u3059\u3002<br>\u3007\u66f8\u9762\u8acb\u6c42\uff08\u53ce\u5165\u5370\u7d19\u3067\u7d0d\u4ed8\uff09\uff1a1,600\u5186<br>\u3007\u30aa\u30f3\u30e9\u30a4\u30f3\u8acb\u6c42\u3000\u3000\u90f5\u9001\u4ea4\u4ed8\uff1a1,500\u5186<br>\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u7a93\u53e3\u4ea4\u4ed8\uff1a1,470\u5186<br>\u3000\u3000<br><br><u>\uff082\uff09\u691c\u7d22<\/u><br>\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u691c\u7d22\u6761\u4ef6\u3092\u767b\u8a18\u5b98\u304c\u30b7\u30b9\u30c6\u30e0\u306b\u5165\u529b\u3057\u691c\u7d22\u3092\u884c\u3044\u307e\u3059\u3002<br>\u30b7\u30b9\u30c6\u30e0\u4e0a\u3001\u4e00\u5b9a\u306e\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u304d\u3001\u6240\u6709\u6a29\u306e\u767b\u8a18\u540d\u7fa9\u4eba\u3068\u3057\u3066\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u4e0d\u52d5\u7523\u304c\u62bd\u51fa\u3055\u308c\u307e\u3059\u3002<br>\u30eb\u30fc\u30eb\u306b\u57fa\u3065\u3044\u3066\u62bd\u51fa\u3055\u308c\u305f\u4e0d\u52d5\u7523\u304b\u3089\u3001\u691c\u7d22\u6761\u4ef6\u3068\u5408\u81f4\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u9078\u5b9a\u3057\u3001\u8a3c\u660e\u66f8\u306b\u8a18\u8f09\u3057\u307e\u3059\uff08\u8a72\u5f53\u3059\u308b\u4e0d\u52d5\u7523\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\uff09\u3002<br><br><u>\uff083\uff09\u4ea4\u4ed8<\/u><br>\u7a93\u53e3\u3067\u306e\u53d7\u9818\u53c8\u306f\u90f5\u9001\u306b\u3088\u308b\u53d7\u9818\u304c\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u90f5\u9001\u306b\u3088\u308b\u53d7\u9818\u306e\u5834\u5408\u3001\u8acb\u6c42\u306e\u969b\u306b\u8fd4\u9001\u7528\u5c01\u7b52\u3068\u5207\u624b\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<br><br>\u306a\u304a\u3001\u8a3c\u660e\u66f8\u306f\u3001\u8acb\u6c42\u306b\u57fa\u3065\u304d\u691c\u7d22\u3057\u305f\u7d50\u679c\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u691c\u7d22\u6642\u70b9\u3067\u767b\u8a18\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u4e0d\u52d5\u7523\uff08\u5be9\u67fb\u4e2d\u306e\u767b\u8a18\u7533\u8acb\u304c\u3042\u308b\u5834\u5408\u306a\u3069\uff09\u306e\u60c5\u5831\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002<br><br>\u3053\u306e\u8a71\u304c\u7d4c\u55b6\u8005\u30fb\u8cc7\u7523\u5bb6\u306e\u7686\u69d8\u306e\u304a\u5f79\u306b\u7acb\u3064\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right\">\u30e1\u30fc\u30eb\u901a\u4fe1\u2116988<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uff3c\u7121\u6599\u30bb\u30df\u30ca\u30fc\uff0f\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u25a0\u25a1\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u3010\u4eca\u3011\u884c\u3046\u3079\u304d\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u300d\u306e\u5168\u3066\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\uff11\uff0e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e0\u5186\uff5e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\uff12\uff0e\u5f8c\u7d99\u8005\u304c <a href=\"https:\/\/www.money-c.com\/column\/succession_list\/succession_tax_reform\/20889\/\" class=\"more-link\">&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-20889","post","type-post","status-publish","format-standard","hentry","category-succession_tax_reform"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts\/20889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/comments?post=20889"}],"version-history":[{"count":2,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts\/20889\/revisions"}],"predecessor-version":[{"id":20937,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts\/20889\/revisions\/20937"}],"wp:attachment":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/media?parent=20889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/categories?post=20889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/tags?post=20889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}