{"id":1125,"date":"2023-09-22T09:00:06","date_gmt":"2023-09-22T00:00:06","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1125"},"modified":"2023-09-22T10:58:23","modified_gmt":"2023-09-22T01:58:23","slug":"right-to-till","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/right-to-till-1125","title":{"rendered":"\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u3068\u306f"},"content":{"rendered":"<p>\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\uff08\u4ed6\u4eba\u304c\u8015\u4f5c\u3057\u3066\u3044\u308b\u8fb2\u5730\uff09\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8015\u4f5c\u6a29\u306e\u3088\u3046\u306b\u4ed6\u4eba\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u8fb2\u5730\u306b\u306f\u3001\u6240\u6709\u8005\uff08\u5730\u4e3b\uff09\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u8fb2\u5730\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u4eba\uff08\u5c0f\u4f5c\uff09\u3082\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<b 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href=\"#3\">3.\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#3-1\">3-1.\u30e4\u30df\u5c0f\u4f5c\u306e\u5834\u5408\u306f\u8015\u4f5c\u6a29\u306e\u201c\u30bc\u30ed\u8a55\u4fa1\u201d<\/a><\/li><li><a href=\"#3-2\">3-2.\u3082\u3061\u308d\u3093\u8015\u4f5c\u6a29\u3082\u76f8\u7d9a\u3067\u304d\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#4\">4.\u672c\u6765\u306e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#4-1\">4-1.\u7d14\u8fb2\u5730\u3084\u4e2d\u9593\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#4-2\">4-2.\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#4-3\">4-3.\u5e02\u8857\u5730\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#5-1\">5-1.\u7d14\u8fb2\u5730\u30fb\u4e2d\u9593\u8fb2\u5730\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><li><a href=\"#5-2\">5-2.\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u30fb\u5e02\u8857\u5730\u8fb2\u5730\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u8015\u4f5c\u6a29\u5272\u5408\u3068\u306f\uff1f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u8abf\u3079\u65b9<\/a><ul><li><a href=\"#6-1\">6-1.\u8015\u4f5c\u6a29\u5272\u5408\u306e\u8abf\u3079\u65b9<\/a><ul><li><a href=\"#6-1-1\">6-1-1.\u305d\u306e\u5e74\u5206\u306e\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u3092\u9078\u629e<\/a><\/li><li><a href=\"#6-1-2\">6-1-2.\u8fb2\u5730\u304c\u6240\u5728\u3057\u3066\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3092\u9078\u629e<\/a><\/li><li><a href=\"#6-1-3\">6-1-3.\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u3092\u9078\u629e<\/a><\/li><li><a href=\"#6-1-4\">6-1-4.\u8015\u4f5c\u6a29\u5272\u5408\u3092\u78ba\u8a8d<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#7\">7.\u8015\u4f5c\u6a29\u4ee5\u5916\u306e\u4f7f\u7528\u53ce\u76ca\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#7-1\">7-1.\u6c38\u5c0f\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><li><a href=\"#7-2\">7-2.\u533a\u5206\u5730\u4e0a\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/a><\/li><li><a href=\"#7-3\">7-3.\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/a><\/li><\/ul><\/li><li><a href=\"#8\">8.\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u8015\u4f5c\u6a29\u3068\u306f\uff1f\u6c11\u6cd5\u306b\u304a\u3051\u308b\u6c38\u5c0f\u4f5c\u6a29\u3084\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\u3068\u306e\u9055\u3044<\/span><\/h2>\n<p><b class=\"yellow-line\">\u8015\u4f5c\u6a29\uff08\u3053\u3046\u3055\u304f\u3051\u3093\uff09\u3068\u306f\u3001\u8fb2\u5730\u306e\u6240\u6709\u8005\uff08\u5730\u4e3b\uff09\u306b\u501f\u308a\u624b\uff08\u5c0f\u4f5c\uff09\u304c\u5c0f\u4f5c\u6599\uff08\u5730\u4ee3\uff09\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u8fb2\u5730\u3067\u8015\u4f5c\uff08\u307e\u305f\u306f\u7267\u755c\uff09\u3067\u304d\u308b\u6a29\u5229\u306e\u3053\u3068\u3067\u3059<\/b>\u3002<\/p>\n<p>\u6c11\u6cd5\u306b\u304a\u3051\u308b\u8015\u4f5c\u6a29\u306f\u3001\u7269\u6a29\u3067\u3042\u308b\u300c\u6c38\u5c0f\u4f5c\u6a29\u300d\u3068\u50b5\u6a29\u3067\u3042\u308b\u300c\u8cc3\u501f\u5c0f\u4f5c\u6a29\uff08\u5c0f\u4f5c\u6a29\uff09\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u6a29\u5229\u95a2\u4fc2\u306b\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<b>\u6c38\u5c0f\u4f5c\u6a29\uff08\u7269\u6a29\uff09<\/b><br \/>\n\u6c38\u5c0f\u4f5c\u4eba\u306f\u3001\u5c0f\u4f5c\u6599\u3092\u652f\u6255\u3063\u3066\u4ed6\u4eba\u306e\u571f\u5730\u306b\u304a\u3044\u3066\u8015\u4f5c\u53c8\u306f\u7267\u755c\u3092\u3059\u308b\u6a29\u5229\u3092\u6709\u3059\u308b\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_270\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5\u7b2c270\u6761<\/a>\uff09\n<\/div>\n<div class=\"attention a-1\">\n<b>\u8cc3\u501f\u5c0f\u4f5c\u6a29\u307e\u305f\u306f\u5c0f\u4f5c\u6a29\uff08\u50b5\u6a29\uff09<\/b><br \/>\n\u8cc3\u8cb8\u501f\u306f\u3001\u5f53\u4e8b\u8005\u306e\u4e00\u65b9\u304c\u3042\u308b\u7269\u306e\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u76f8\u624b\u65b9\u306b\u3055\u305b\u308b\u3053\u3068\u3092\u7d04\u3057\u3001\u76f8\u624b\u65b9\u304c\u3053\u308c\u306b\u5bfe\u3057\u3066\u305d\u306e\u8cc3\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u53ca\u3073\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u7269\u3092\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u3068\u304d\u306b\u8fd4\u9084\u3059\u308b\u3053\u3068\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\uff08<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_601\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5\u7b2c601\u6761<\/a>\uff09\n<\/div>\n<p>\u3057\u304b\u3057\u73fe\u5728\u306f\u3001\u300c\u6c38\u5c0f\u4f5c\u6a29\u300d\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u8fb2\u5730\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001<b class=\"yellow-line\">\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3051\u308b\u8015\u4f5c\u6a29\u306f\u3001\u300c\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\u307e\u305f\u306f\u5c0f\u4f5c\u6a29\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b<\/b>\u3068\u8003\u3048\u3066\u3044\u305f\u3060\u3044\u3066\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">2.\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u306f\u8fb2\u5730\u6cd5\u3067\u5236\u9650\u30fb\u4fdd\u8b77\u3055\u308c\u3066\u3044\u308b<\/span><\/h2>\n<p>\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u306f<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_601\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5\u7b2c601\u6761<\/a>\u306b\u898f\u5b9a\u3055\u308c\u308b\u6a29\u5229\u3067\u3059\u304c\u3001\u8fb2\u5730\u6cd5\u306b\u304a\u3044\u3066\u3088\u308a\u5f37\u529b\u306b\u5236\u9650\u30fb\u4fdd\u8b77\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u8fb2\u5730\u6cd5\u306b\u3088\u308b\u5236\u9650\u3084\u4fdd\u8b77\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-13\">2-1.\u8fb2\u5730\u306e\u6a29\u5229\u79fb\u52d5\u306e\u5236\u9650\uff08\u8fb2\u5730\u6cd5\u7b2c3\u6761\uff09<\/span><\/h3>\n<p>\u8fb2\u5730\u306e\u6a29\u5229\u79fb\u52d5\u306e\u5236\u9650\u306b\u3064\u3044\u3066\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=327AC0000000229#Mp-At_3\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8fb2\u5730\u6cd5\u7b2c3\u6761<\/a>\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n    \u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306b\u3064\u3044\u3066\u6240\u6709\u6a29\u3092\u79fb\u8ee2\u3057\u3001\u53c8\u306f\u5730\u4e0a\u6a29\u3001\u6c38\u5c0f\u4f5c\u6a29\u3001\u8cea\u6a29\u3001\u4f7f\u7528\u8cb8\u501f\u306b\u3088\u308b\u6a29\u5229\u3001\u8cc3\u501f\u6a29\u82e5\u3057\u304f\u306f\u305d\u306e\u4ed6\u306e\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u76ee\u7684\u3068\u3059\u308b\u6a29\u5229\u3092\u8a2d\u5b9a\u3057\u3001\u82e5\u3057\u304f\u306f\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001<b class=\"yellow-line\">\u5f53\u4e8b\u8005\u304c\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a31\u53ef<\/b>\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\n<\/div>\n<p>\u3064\u307e\u308a\u3001<b class=\"yellow-line\">\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u969b\u306f\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a31\u53ef\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/b>\u3002<\/p>\n<p>\u4eee\u306b\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a31\u53ef\u3092\u5f97\u306a\u3044\u3067\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u306e\u8a2d\u5b9a\u3092\u3057\u305f\u5834\u5408\u306f\u300c\u30e4\u30df\u5c0f\u4f5c\uff08\u95c7\u5c0f\u4f5c\uff09\u300d\u3068\u306a\u308a\u3001\u305d\u306e\u8015\u4f5c\u6a29\u306f\u8fb2\u5730\u6cd5\u306b\u3088\u308b\u4fdd\u8b77\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=327AC0000000229#Mp-At_64\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8fb2\u5730\u6cd5\u7b2c64\u6761<\/a>\u306b\u5b9a\u3081\u3089\u308c\u305f\u7f70\u5247\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30e4\u30df\u5c0f\u4f5c\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3068\u3001\u901a\u5e38\u306e\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u65b9\u6cd5\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\uff08\u5f8c\u8ff0\u3057\u307e\u3059\uff09\u3002<\/p>\n<h3><span id=\"2-216\">2-2.\u8fb2\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u5bfe\u6297\u529b\uff08\u8fb2\u5730\u6cd5\u7b2c16\u6761\uff09<\/span><\/h3>\n<p>\u8fb2\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u5bfe\u6297\u529b\u306b\u3064\u3044\u3066\u3001\u8fb2\u5730\u6cd5\u7b2c16\u6761\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306e\u8cc3\u8cb8\u501f\u306f\u3001\u305d\u306e\u767b\u8a18\u304c\u306a\u304f\u3066\u3082\u3001\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306e\u5f15\u6e21\u304c\u3042\u3064\u305f\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u3082\u3064\u3066\u305d\u306e\u5f8c\u305d\u306e\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306b\u3064\u3044\u3066\u7269\u6a29\u3092\u53d6\u5f97\u3057\u305f\u7b2c\u4e09\u8005\u306b\u5bfe\u6297\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u8fb2\u5730\u306e\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u8015\u4f5c\u6a29\uff09\u306b\u306f\u3001\u7269\u6a29\u7684\u52b9\u529b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-317\">2-3.\u8fb2\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u66f4\u65b0\uff08\u8fb2\u5730\u6cd5\u7b2c17\u6761\uff09<\/span><\/h3>\n<p>\u8fb2\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u66f4\u65b0\u306b\u3064\u3044\u3066\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=327AC0000000229#Mp-At_17\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8fb2\u5730\u6cd5\u7b2c17\u6761<\/a>\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306e\u8cc3\u8cb8\u501f\u306b\u3064\u3044\u3066\u671f\u9593\u306e\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5f53\u4e8b\u8005\u304c\u3001\u305d\u306e\u671f\u9593\u306e\u6e80\u4e86\u306e\u4e00\u5e74\u524d\u304b\u3089\u516d\u6708\u524d\u307e\u3067\uff08\u2026\u7565\u2026\uff09\u306e\u9593\u306b\u3001\u76f8\u624b\u65b9\u306b\u5bfe\u3057\u3066\u66f4\u65b0\u3092\u3057\u306a\u3044\u65e8\u306e\u901a\u77e5\u3092\u3057\u306a\u3044\u3068\u304d\u306f\u3001\u5f93\u524d\u306e\u8cc3\u8cb8\u501f\u3068\u540c\u4e00\u306e\u6761\u4ef6\u3067\u66f4\u306b\u8cc3\u8cb8\u501f\u3092\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\uff08\u2026\u7565\u2026\uff09\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u5f53\u4e8b\u8005\u304c\u76f8\u624b\u65b9\u306b\u66f4\u65b0\u3092\u3057\u306a\u3044\u65e8\u306e\u901a\u77e5\u3092\u3057\u306a\u3044\u9650\u308a\u306f\u3001\u5f93\u524d\u3068\u540c\u4e00\u306e\u6761\u4ef6\u3067\u3001\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u304c\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-418\">2-4.\u8fb2\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u89e3\u7d04\u7b49\u306e\u5236\u9650\uff08\u8fb2\u5730\u6cd5\u7b2c18\u6761\uff09<\/span><\/h3>\n<p>\u8fb2\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u89e3\u7d04\u7b49\u306e\u5236\u9650\u306b\u3064\u3044\u3066\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=327AC0000000229#Mp-At_18\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8fb2\u5730\u6cd5\u7b2c18\u6761<\/a>\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n\u8fb2\u5730\u53c8\u306f\u63a1\u8349\u653e\u7267\u5730\u306e\u8cc3\u8cb8\u501f\u306e\u5f53\u4e8b\u8005\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a<b class=\"yellow-line\">\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u8a31\u53ef<\/b>\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u3001\u8cc3\u8cb8\u501f\u306e\u89e3\u9664\u3092\u3057\u3001\u89e3\u7d04\u306e\u7533\u5165\u308c\u3092\u3057\u3001\u5408\u610f\u306b\u3088\u308b\u89e3\u7d04\u3092\u3057\u3001\u53c8\u306f\u8cc3\u8cb8\u501f\u306e\u66f4\u65b0\u3092\u3057\u306a\u3044\u65e8\u306e\u901a\u77e5\u3092\u3057\u3066\u306f\u306a\u3089\u306a\u3044\uff08\u2026\u7565\u2026\uff09\u3002\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u8fb2\u5730\u306e\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u8015\u4f5c\u6a29\uff09\u306e\u89e3\u7d04\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306e\u5408\u610f\u306e\u307f\u3067\u306f\u6210\u7acb\u305b\u305a\u3001<b class=\"yellow-line\">\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u8a31\u53ef<\/b>\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-5\">2-5.\u7533\u8acb\u304c\u5fc5\u8981\u306a\u306e\u306f\u53cc\u65b9\u306e\u8ca1\u7523\u306e\u4fdd\u8b77\u306e\u305f\u3081<\/span><\/h3>\n<p>\u8fb2\u5730\u306e\u8015\u4f5c\u6a29\uff08\u8cc3\u501f\u5c0f\u4f5c\u6a29\uff09\u3092\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u3001\u5730\u4e3b\u3068\u5c0f\u4f5c\u306e\u5408\u610f\u3060\u3051\u3067\u306f\u3067\u304d\u305a\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u3078\u306e\u7533\u8acb\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u69d8\u306b\u3001\u8015\u4f5c\u6a29\uff08\u8cc3\u8cb8\u5c0f\u4f5c\u6a29\uff09\u306e\u89e3\u9664\u306b\u3082\u3001\u884c\u653f\u306e\u8a31\u53ef\u3092\u53d6\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><b class=\"yellow-line\">\u3053\u306e\u3088\u3046\u306b\u3001\u8fb2\u5730\u306e\u8cc3\u501f\u306b\u884c\u653f\u306e\u8a31\u53ef\u304c\u5fc5\u8981\u306a\u7406\u7531\u306f\u3001\u300c\u5730\u4e3b\u5074\u300d\u3068\u300c\u5c0f\u4f5c\u5074\u300d\u306e\u3001\u53cc\u65b9\u306e\u8ca1\u7523\u3092\u5b88\u308b\u305f\u3081\u3067\u3059<\/b>\u3002<\/p>\n<p>\u8fb2\u5730\u306e\u8cc3\u501f\u306f\u3001\u5730\u4e3b\u304b\u3089\u306e\u52dd\u624b\u306a\u8015\u4f5c\u6a29\u306e\u89e3\u9664\u3084\u3001\u5c0f\u4f5c\u4eba\u304c\u653e\u7f6e\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u8fb2\u5730\u306e\u60aa\u5316\u306a\u3069\u3001\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u632f\u308b\u821e\u3044\u306b\u3088\u3063\u3066\u3001\u4e00\u65b9\u306b\u640d\u5bb3\u304c\u767a\u751f\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u884c\u653f\u306f\u3053\u306e\u3088\u3046\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u304e\u3001\u304b\u3064\u8fb2\u696d\u306e\u4fc3\u9032\u3092\u306f\u304b\u308b\u305f\u3081\u306b\u3001\u8015\u4f5c\u6a29\u7b49\u306e\u7ba1\u7406\u3092\u62c5\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u571f\u5730\u306e\u4fa1\u5024\u3084\u9762\u7a4d\u306b\u57fa\u3065\u3044\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u304c\u3001\u8fb2\u5730\u3082\u3082\u3061\u308d\u3093\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306f\u3001\u571f\u5730\u306e\u6301\u3061\u4e3b\uff08\u5730\u4e3b\uff09\u4ee5\u5916\u306b\u3082\u3001\u6240\u6709\u8005\uff08\u5c0f\u4f5c\uff09\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u72b6\u614b\u3067\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u305d\u306e\u305f\u3081\u3001\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u300c\u672c\u6765\u306e\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\u300d\u304b\u3089\u300c\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u984d\u300d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_1.png\" alt=\"\" width=\"800\" height=\"326\" class=\"alignnone size-full wp-image-18350\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_1.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_1-304x124.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_1-282x115.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u672c\u6765\u306e\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\u306f\u3001\u305d\u306e\u8fb2\u5730\u304c\u3069\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3067\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\uff08<a href=\"#4\">4\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u984d\u306f\u3001\u8fb2\u5730\u306e\u533a\u5206\u3084\u7ba1\u8f44\u3059\u308b\u56fd\u7a0e\u5c40\u306b\u3088\u3063\u3066\u3001\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\uff08<a href=\"#5\">5\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059<\/a>\uff09\u3002<\/p>\n<h3><span id=\"3-1\">3-1.\u30e4\u30df\u5c0f\u4f5c\u306e\u5834\u5408\u306f\u8015\u4f5c\u6a29\u306e\u201c\u30bc\u30ed\u8a55\u4fa1\u201d<\/span><\/h3>\n<p>\u3053\u306e\u8a18\u4e8b\u306e2\u7ae0\u3067\u3082\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u304c\u3001\u8fb2\u5730\u306e\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306b\u306f\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=327AC0000000229#Mp-At_3\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8fb2\u5730\u6cd5\u7b2c3\u6761<\/a>\u306b\u57fa\u3065\u304f\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a31\u53ef\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a31\u53ef\u3092\u5f97\u305a\u306b\u3001\u8fb2\u5730\u3092\u8cb8\u3057\u501f\u308a\u3059\u308b\u884c\u70ba\u306e\u3053\u3068\u3092\u300c\u30e4\u30df\u5c0f\u4f5c\u300d\u3068\u547c\u3073\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7406\u7531\u306b\u3088\u3063\u3066\u3001\u7121\u8a31\u53ef\u3067\u8fb2\u5730\u3092\u8cc3\u501f\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n    <b>\u7121\u8a31\u53ef\u3067\u8fb2\u5730\u3092\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/b><\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u5730\u4e3b\u3068\u5c0f\u4f5c\u304c\u9854\u306a\u3058\u307f\u3067\u3042\u308a\u3001\u53e3\u7d04\u675f\u3067\u8cc3\u501f\u3092\u3057\u305f<\/li>\n<li>\u5730\u4e3b\u5074\u304c\u571f\u5730\u306e\u8ee2\u7528\u3092\u3057\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u306b\u3001\u3042\u3048\u3066\u8015\u4f5c\u6a29\u3092\u8a2d\u5b9a\u3057\u306a\u3044\u307e\u307e\u306b\u3057\u3066\u3044\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u3057\u304b\u3057\u3001\u30e4\u30df\u5c0f\u4f5c\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u6240\u6709\u8005\u304c\u5c0f\u4f5c\u6599\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u8015\u4f5c\u6a29\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><b class=\"yellow-line\">\u76f8\u7d9a\u7a0e\u306e\u8ca1\u7523\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3082\u8015\u4f5c\u6a29\u306f\u659f\u914c\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u63a7\u9664\u306a\u3057\u306e\u300c\u81ea\u7528\u5730\uff08\u672c\u6765\u306e\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\uff09\u300d\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059<\/b>\u3002<\/p>\n<p>\u8fb2\u5730\u306e\u8cc3\u8cb8\u3092\u884c\u3046\u969b\u306f\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u8a31\u53ef\u3092\u53d6\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"3-2\">3-2.\u3082\u3061\u308d\u3093\u8015\u4f5c\u6a29\u3082\u76f8\u7d9a\u3067\u304d\u308b<\/span><\/h3>\n<p>\u4f59\u8ac7\u3067\u3059\u304c\u3001\u4ed6\u4eba\u306e\u8fb2\u5730\u3092\u501f\u308a\u308b\u6a29\u5229\u3067\u3042\u308b\u300c\u8015\u4f5c\u6a29\u300d\u3082\u76f8\u7d9a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u8015\u4f5c\u6a29\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u3078\u306e\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c4a\u3051\u51fa\u3092\u6020\u3063\u3066\u3057\u307e\u3046\u3068\u8015\u4f5c\u6a29\u306e\u89e3\u9664\u304c\u8907\u96d1\u5316\u3057\u3084\u3059\u3044\u307b\u304b\u3001\u5730\u4e3b\u306b\u3082\u8ff7\u60d1\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3092\u6e08\u307e\u305b\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2><span id=\"4\">4.\u672c\u6765\u306e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u8fb2\u5730\u306f\u300c\u7d14\u8fb2\u5730\u300d\u300c\u4e2d\u9593\u8fb2\u5730\u300d\u300c\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u300d\u300c\u5e02\u8857\u5730\u8fb2\u5730\u300d\u306e4\u3064\u306e\u533a\u5206\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306f\u8fb2\u5730\u6cd5\u306b\u3088\u3063\u3066\u5b85\u5730\u3078\u306e\u8ee2\u7528\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u305f\u308a\u3001\u90fd\u5e02\u8a08\u753b\u306b\u3088\u3063\u3066\u5730\u4fa1\u4e8b\u60c5\u304c\u7570\u306a\u3063\u305f\u308a\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u8fb2\u5730\u306e\u533a\u5206<\/th>\n<th>\u7279\u5fb4<\/th>\n<\/tr>\n<tr>\n<td>\u7d14\u8fb2\u5730<\/td>\n<td>\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u3053\u3068\u304c\u307b\u307c\u4e0d\u53ef\u80fd\u306a\u8fb2\u5730<\/td>\n<\/tr>\n<tr>\n<td>\u4e2d\u9593\u8fb2\u5730<\/td>\n<td>\n                \u8a31\u53ef\u306b\u3088\u308a\u5b85\u5730\u3078\u306e\u8ee2\u7528\u304c\u53ef\u80fd\u306a\u8fb2\u5730<br \/>\n                \uff08\u6bd4\u8f03\u7684\u58f2\u8cb7\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\uff09\n            <\/td>\n<\/tr>\n<tr>\n<td>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730<\/td>\n<td>\n                \u5e02\u8857\u5316\u50be\u5411\u304c\u5f37\u3044\u5834\u6240\u306b\u3042\u308b\u8fb2\u5730<br \/>\n                \uff08\u307e\u3060\u5b85\u5730\u3078\u306e\u8ee2\u7528\u8a31\u53ef\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\uff09\n            <\/td>\n<\/tr>\n<tr>\n<td>\u5e02\u8857\u5730\u8fb2\u5730<\/td>\n<td>\u5e02\u8857\u5730\u306b\u3042\u308b\u8fb2\u5730\uff08\u65e2\u306b\u5b85\u5730\u3078\u306e\u8ee2\u7528\u8a31\u53ef\u3092\u53d7\u3051\u3066\u3044\u308b\u3001\u3082\u3057\u304f\u306f\u5c4a\u51fa\u3060\u3051\u3067\u8ee2\u7528\u304c\u53ef\u80fd\u306a\u72b6\u614b\u306b\u3042\u308b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8ca1\u7523\u8a55\u4fa1\u306b\u304a\u3044\u3066\u300c\u672c\u6765\u306e\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\u300d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u3082\u3001\u305d\u306e\u8fb2\u5730\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u305d\u308c\u305e\u308c\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8fb2\u5730\u306e\u533a\u5206\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4623.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">No.4623\u2003\u8fb2\u5730\u306e\u8a55\u4fa1<\/a>\u300d\u3084\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/8310.html\" class=\"textBlue2 underLine hover-orange\">\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306f\u610f\u5916\u3068\u96e3\u89e3\uff01\u533a\u5206\u3054\u3068\u306b\u8a55\u4fa1\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059<\/a>\u300d\u3067\u3082\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u7d14\u8fb2\u5730\u3084\u4e2d\u9593\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u7d14\u8fb2\u5730\u3084\u4e2d\u9593\u8fb2\u5730\u306b\u533a\u5206\u3055\u308c\u308b\u8fb2\u5730\u306e\u672c\u6765\u306e\u8a55\u4fa1\u984d\u306f\u3001\u300c\u500d\u7387\u65b9\u5f0f\u300d\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_2.png\" alt=\"\" width=\"639\" height=\"191\" class=\"alignnone size-full wp-image-18351\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_2.png 639w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_2-304x91.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_2-282x84.png 282w\" sizes=\"(max-width: 639px) 100vw, 639px\" \/><\/p>\n<p>\u8a55\u4fa1\u500d\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.rosenka.nta.go.jp\/\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d\u304b\u3089\u8abf\u3079\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u500d\u7387\u65b9\u5f0f\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/encyclopedia\/17071.html\" class=\"textBlue2 underLine hover-orange\">\u500d\u7387\u5730\u57df\u306e\u5b85\u5730\u30924\u30b9\u30c6\u30c3\u30d7\u3067\u8a55\u4fa1\uff5c\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u65b9\u6cd5<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"4-2\">4-2.\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306b\u533a\u5206\u3055\u308c\u308b\u8fb2\u5730\u306e\u672c\u6765\u306e\u8a55\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_3.png\" alt=\"\" width=\"800\" height=\"191\" class=\"alignnone size-full wp-image-18352\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_3.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_3-304x73.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_3-282x67.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u4e00\u65e6\u5e02\u8857\u5730\u8fb2\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306b80\uff05\u3092\u4e57\u305a\u308b\u7406\u7531\u306f\u3001\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306f\u5b85\u5730\u8ee2\u7528\u304c\u8a31\u53ef\u3055\u308c\u308b\u5730\u57df\u3067\u3042\u308b\u3082\u306e\u306e\u3001\u307e\u3060\u8a31\u53ef\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u8003\u616e\u3057\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/%E5%B8%82%E8%A1%97%E5%9C%B0%E5%91%A8%E8%BE%BA%E8%BE%B2%E5%9C%B0%E3%81%AE%E8%B2%A1%E7%94%A3%E8%A9%95%E4%BE%A1-14590\" class=\"textBlue2 underLine hover-orange\">\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u306e\u8ca1\u7523\u8a55\u4fa1<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"4-3\">4-3.\u5e02\u8857\u5730\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u5e02\u8857\u5730\u8fb2\u5730\u306b\u533a\u5206\u3055\u308c\u308b\u8fb2\u5730\u306e\u672c\u6765\u306e\u8a55\u4fa1\u984d\u306f\u3001\u300c\u2460\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u300d\u3068\u300c\u2461\u500d\u7387\u65b9\u5f0f\u300d\u306e\u3069\u3061\u3089\u304b\u306e\u65b9\u5f0f\u3067\u8ca1\u7523\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_4.png\" alt=\"\" width=\"800\" height=\"476\" class=\"alignnone size-full wp-image-18353\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_4.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_4-304x181.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_4-282x168.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u5e02\u8857\u5730\u8fb2\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/inheritance-tax-evaluation-4297\" class=\"textBlue2 underLine hover-orange\">\u5e02\u8857\u5730\u8fb2\u5730\u30fb\u5e02\u8857\u5730\u5c71\u6797\u30fb\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"5\">5.\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u533a\u5206\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u8fb2\u5730\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u56fd\u7a0e\u5c40\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u7d14\u8fb2\u5730\u30fb\u4e2d\u9593\u8fb2\u5730\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p><b class=\"yellow-line\">\u300c\u7d14\u8fb2\u5730\u300d\u3084\u300c\u4e2d\u9593\u8fb2\u5730\u300d\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u984d\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u4fa1\u984d\u306b\u8015\u4f5c\u6a29\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_5.png\" alt=\"\" width=\"800\" height=\"326\" class=\"alignnone size-full wp-image-18354\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_5.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_5-304x124.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_5-282x115.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u306a\u304a\u3001\u7d14\u8fb2\u5730\u30fb\u4e2d\u9593\u8fb2\u5730\u3067\u3042\u308b\u5834\u5408\u3001<b class=\"yellow-line\">\u8015\u4f5c\u6a29\u5272\u5408\u306f\u5168\u56fd\u4e00\u5f8b50\uff05<\/b>\u3068\u306a\u308a\u307e\u3059\uff08<a href=\"#6\">\u8abf\u3079\u65b9\u306f\u6b21\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059<\/a>\uff09\u3002<\/p>\n<h3><span id=\"5-2\">5-2.\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u30fb\u5e02\u8857\u5730\u8fb2\u5730\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h3>\n<p>\u300c\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u300d\u3084\u300c\u5e02\u8857\u5730\u8fb2\u5730\u300d\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u984d\u306f\u3001\u305d\u306e\u8fb2\u5730\u304c\u8ee2\u7528\u3055\u308c\u308b\u5834\u5408\u306b\u901a\u5e38\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u96e2\u4f5c\u6599\u306e\u984d\u3001\u305d\u306e\u8fb2\u5730\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u306b\u4fc2\u308b\u501f\u5730\u6a29\u306e\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u3066\u6c42\u3081\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8fb2\u5730\u304c\u6240\u5728\u3057\u3066\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3092\u7ba1\u8f44\u3059\u308b\u56fd\u7a0e\u5c40\u306b\u3088\u3063\u3066\u306f\u3001\u8015\u4f5c\u6a29\u5272\u5408\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><b class=\"yellow-line\">\u8015\u4f5c\u6a29\u5272\u5408\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u4fa1\u984d\u306b\u8015\u4f5c\u6a29\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059<\/b>\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_6.png\" alt=\"\" width=\"800\" height=\"326\" class=\"alignnone size-full wp-image-18355\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_6.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_6-304x124.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_6-282x115.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u306a\u304a\u3001\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u30fb\u5e02\u8857\u5730\u8fb2\u5730\u3067\u3042\u308b\u5834\u5408\u3001\u8015\u4f5c\u6a29\u5272\u5408\u306f\u305d\u306e\u8fb2\u5730\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u56fd\u7a0e\u5c40\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\uff08<a href=\"#6\">\u8abf\u3079\u65b9\u306f\u6b21\u7ae0\u3067\u89e3\u8aac\u3057\u307e\u3059<\/a>\uff09\u3002<\/p>\n<h2><span id=\"6\">6.\u8015\u4f5c\u6a29\u5272\u5408\u3068\u306f\uff1f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u8abf\u3079\u65b9<\/span><\/h2>\n<p>\u8015\u4f5c\u6a29\u5272\u5408\u3068\u306f\u3001\u8015\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3057\u305f\u5834\u5408\u306e\u8fb2\u5730\u306e\u4fa1\u984d\u306b\u5bfe\u3059\u308b\u3001\u305d\u306e\u8fb2\u5730\u306b\u4fc2\u308b\u8015\u4f5c\u6a29\u306e\u4fa1\u984d\u306e\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u524d\u7ae0\u3067\u3054\u7d39\u4ecb\u3057\u305f\u901a\u308a\u3001\u300c\u8fb2\u5730\u306e\u5730\u533a\u533a\u5206\u300d\u3084\u300c\u305d\u306e\u8fb2\u5730\u3092\u7ba1\u8f44\u3059\u308b\u56fd\u7a0e\u5c40\u300d\u306b\u3088\u3063\u3066\u3001\u8015\u4f5c\u6a29\u5272\u5408\u306f\u5909\u52d5\u3057\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u7d14\u8fb2\u5730\u30fb\u4e2d\u9593\u8fb2\u5730<\/th>\n<th>\u5e02\u8857\u5730\u5468\u8fba\u8fb2\u5730\u30fb\u5e02\u8857\u5730\u8fb2\u5730<\/th>\n<\/tr>\n<tr>\n<td>\u672d\u5e4c\u56fd\u7a0e\u5c40\t<\/td>\n<td rowspan=\"12\"><b>\u5168\u56fd\u4e00\u5f8b50\uff05<\/b><\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<tr>\n<td>\u4ed9\u53f0\u56fd\u7a0e\u5c40<\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<tr>\n<td>\u95a2\u6771\u4fe1\u8d8a\u56fd\u7a0e\u5c40<\/td>\n<td>30%<\/td>\n<\/tr>\n<tr>\n<td>\u6771\u4eac\u56fd\u7a0e\u5c40<\/td>\n<td>35%<\/td>\n<\/tr>\n<tr>\n<td>\u91d1\u6ca2\u56fd\u7a0e\u5c40<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>\u540d\u53e4\u5c4b\u56fd\u7a0e\u5c40<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>\u5927\u962a\u56fd\u7a0e\u5c40<\/td>\n<td>40%<\/td>\n<\/tr>\n<tr>\n<td>\u5e83\u5cf6\u56fd\u7a0e\u5c40<\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<tr>\n<td>\u9ad8\u677e\u56fd\u7a0e\u5c40<\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<tr>\n<td>\u798f\u5ca1\u56fd\u7a0e\u5c40<\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<tr>\n<td>\u718a\u672c\u56fd\u7a0e\u5c40<\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<tr>\n<td>\u6c96\u7e04\u56fd\u7a0e\u4e8b\u52d9\u6240<\/td>\n<td>&#8212;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u306f\u3001\u4ee4\u548c5\u5e74\u5206\u306e\u8015\u4f5c\u6a29\u5272\u5408\u306e\u4e00\u89a7\u8868\u3067\u3059\u306e\u3067\u3001\u5fc5\u305a\u6700\u65b0\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"6-1\">6-1.\u8015\u4f5c\u6a29\u5272\u5408\u306e\u8abf\u3079\u65b9<\/span><\/h3>\n<p>\u8015\u4f5c\u6a29\u5272\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.rosenka.nta.go.jp\/index.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d\u3067\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3051\u308b\u3001\u5177\u4f53\u7684\u306a\u8015\u4f5c\u6a29\u5272\u5408\u306e\u8abf\u3079\u65b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><span id=\"6-1-1\">6-1-1.\u305d\u306e\u5e74\u5206\u306e\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u3092\u9078\u629e<\/span><\/h4>\n<p>\u307e\u305a\u306f\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.rosenka.nta.go.jp\/index.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u8def\u7dda\u4fa1\u56f3\u30fb\u8a55\u4fa1\u500d\u7387\u8868<\/a>\u300d\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u30da\u30fc\u30b8\u306e\u4e0a\u90e8\u306b\u3042\u308b\u300c\u5e74\u5ea6\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_7.png\" alt=\"\" width=\"800\" height=\"517\" class=\"alignnone size-full wp-image-18356\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_7.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_7-304x196.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_7-282x182.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h4><span id=\"6-1-2\">6-1-2.\u8fb2\u5730\u304c\u6240\u5728\u3057\u3066\u3044\u308b\u90fd\u9053\u5e9c\u770c\u3092\u9078\u629e<\/span><\/h4>\n<p>\u6b21\u306b\u3001\u8a55\u4fa1\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u304c\u6240\u5728\u3059\u308b\u3001\u90fd\u9053\u5e9c\u770c\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_8.png\" alt=\"\" width=\"800\" height=\"391\" class=\"alignnone size-full wp-image-18357\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_8.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_8-304x149.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_8-282x138.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h4><span id=\"6-1-3\">6-1-3.\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u3092\u9078\u629e<\/span><\/h4>\n<p>\u6b21\u306b\u3001\u300c1.\u571f\u5730\u95a2\u4fc2\u300d\u306e\u6b04\u306b\u3042\u308b\u300c\u305d\u306e\u4ed6\u571f\u5730\u95a2\u4fc2\u300d\u306e\u4e2d\u306e\u3001\u300c\u8015\u4f5c\u6a29\u306e\u8a55\u4fa1\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_9.png\" alt=\"\" width=\"800\" height=\"391\" class=\"alignnone size-full wp-image-18358\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_9.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_9-304x149.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_9-282x138.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h4><span id=\"6-1-4\">6-1-4.\u8015\u4f5c\u6a29\u5272\u5408\u3092\u78ba\u8a8d<\/span><\/h4>\n<p>\u3059\u308b\u3068\u3001\u8015\u4f5c\u6a29\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u300c\u8015\u4f5c\u6a29\u5272\u5408\u300d\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p> <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_10.png\" alt=\"\" width=\"800\" height=\"391\" class=\"alignnone size-full wp-image-18359\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_10.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_10-304x149.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_10-282x138.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u5148\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u8015\u4f5c\u6a29\u5272\u5408\u306f\u8fb2\u5730\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u306e\u3067\u3001\u898b\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"7\">7.\u8015\u4f5c\u6a29\u4ee5\u5916\u306e\u4f7f\u7528\u53ce\u76ca\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p>\u8fb2\u5730\u306b\u306f\u3001\u8015\u4f5c\u6a29\u4ee5\u5916\u306e\u4f7f\u7528\u53ce\u76ca\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n    <b>\u8015\u4f5c\u6a29\u4ee5\u5916\u306e\u4f7f\u7528\u53ce\u76ca\u6a29<\/b><\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u6c38\u5c0f\u4f5c\u6a29<\/li>\n<li>\u533a\u5206\u5730\u4e0a\u6a29<\/li>\n<li>\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u8015\u4f5c\u6a29\u4ee5\u5916\u306e\u4f7f\u7528\u53ce\u76ca\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u30011\u3064\u306e\u571f\u5730\u306b2\u3064\u306e\u4f7f\u7528\u53ce\u76ca\u6a29\u304c\u540c\u6642\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/chester-tax.com\/academy\/blog\/inheritance-tax-practice\/%E7%9B%B8%E7%B6%9A%E7%A8%8E%E3%81%AE%E3%81%93%E3%81%A8\/%E5%9C%9F%E5%9C%B0%E3%81%AE%E4%B8%8A%E3%81%AB%E5%AD%98%E3%81%99%E3%82%8B%E6%A8%A9%E5%88%A9%E3%81%8C%E7%AB%B6%E5%90%88%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AE%E8%BE%B2%E5%9C%B0%E3%81%AE%E7%9B%B8-14594\" class=\"textBlue2 underLine hover-orange\">\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u304c\u7af6\u5408\u3059\u308b\u5834\u5408\u306e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a>\u300d\u3067\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u4f75\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"7-1\">7-1.\u6c38\u5c0f\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u6c38\u5c0f\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u672c\u6765\u306e\u8a55\u4fa1\u984d\u304b\u3089\u3001\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_11.png\" alt=\"\" width=\"800\" height=\"326\" class=\"alignnone size-full wp-image-18360\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_11.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_11-304x124.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_11-282x115.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u6c38\u5c0f\u4f5c\u6a29\u306e\u8a55\u4fa1\u984d\u306f\u3001\u6c38\u5c0f\u4f5c\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3057\u305f\u5834\u5408\u306e\u672c\u6765\u306e\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\u306b\u3001\u4ee5\u4e0b\u306e\u6b8b\u5b58\u671f\u9593\u306b\u5fdc\u3058\u305f\u5272\u5408\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b8b\u5b58\u671f\u9593\u306e\u5b9a\u3081\u304c\u306a\u3044\u6c38\u5c0f\u4f5c\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u6b8b\u5b58\u671f\u9593\u309230\u5e74\u3068\u3057\u3066\u8a55\u4fa1\u3092\u3057\u307e\u3059\uff08\u5225\u6bb5\u306e\u6163\u7fd2\u304c\u3042\u308b\u3068\u304d\u306f\u305d\u308c\u306b\u3088\u308b\uff09\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th>\u6b8b\u5b58\u671f\u9593<\/th>\n<th>\u6b8b\u5b58\u5e74\u6570\u306b\u5fdc\u3058\u305f\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<td>10\u5e74\u4ee5\u4e0b<\/td>\n<td>5\uff05<\/td>\n<\/tr>\n<tr>\n<td>10\u5e74\u8d85\uff5e15\u5e74\u4ee5\u4e0b<\/td>\n<td>10\uff05<\/td>\n<\/tr>\n<tr>\n<td>15\u5e74\u8d85\uff5e20\u5e74\u4ee5\u4e0b<\/td>\n<td>20\uff05<\/td>\n<\/tr>\n<tr>\n<td>20\u5e74\u8d85\uff5e25\u5e74\u4ee5\u4e0b<\/td>\n<td>30\uff05<\/td>\n<\/tr>\n<tr>\n<td>25\u5e74\u8d85\uff5e30\u5e74\u4ee5\u4e0b<\/td>\n<td>40\uff05<\/td>\n<\/tr>\n<tr>\n<td>30\u5e74\u8d85\uff5e35\u5e74\u4ee5\u4e0b<\/td>\n<td>50\uff05<\/td>\n<\/tr>\n<tr>\n<td>35\u5e74\u8d85\uff5e40\u5e74\u4ee5\u4e0b<\/td>\n<td>60\uff05<\/td>\n<\/tr>\n<tr>\n<td>40\u5e74\u8d85\uff5e45\u5e74\u4ee5\u4e0b<\/td>\n<td>70\uff05<\/td>\n<\/tr>\n<tr>\n<td>45\u5e74\u8d85\uff5e50\u5e74\u4ee5\u4e0b<\/td>\n<td>80\uff05<\/td>\n<\/tr>\n<tr>\n<td>50\u5e74\u8d85<\/td>\n<td>90\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span id=\"7-2\">7-2.\u533a\u5206\u5730\u4e0a\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/span><\/h3>\n<p>\u533a\u5206\u5730\u4e0a\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u672c\u6765\u306e\u8a55\u4fa1\u984d\u304b\u3089\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306e\u8a55\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_12.png\" alt=\"\" width=\"800\" height=\"326\" class=\"alignnone size-full wp-image-18361\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_12.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_12-304x124.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_12-282x115.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p>\u8fb2\u5730\u306b\u4fc2\u308b\u533a\u5206\u5730\u4e0a\u6a29\u306e\u4fa1\u984d\u306f\u3001\u672c\u6765\u306e\u8fb2\u5730\u306e\u8a55\u4fa1\u984d\u306b\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306e\u5272\u5408\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306e\u5272\u5408\u3068\u306f\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306e\u8a2d\u5b9a\u5951\u7d04\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u305f\u571f\u5730\u5229\u7528\u5236\u9650\u7387\u3092\u57fa\u3068\u3057\u305f\u5272\u5408\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5730\u4e0b\u9244\u7b49\u306e\u305a\u3044\u9053\u306e\u6240\u6709\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u5b9a\u3057\u305f\u533a\u5206\u5730\u4e0a\u6a29\u3092\u8a55\u4fa1\u3059\u308b\u3068\u304d\u306b\u304a\u3051\u308b\u533a\u5206\u5730\u4e0a\u6a29\u306e\u5272\u5408\u306f\u3001100\u5206\u306e30\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"7-3\">7-3.\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/span><\/h3>\n<p>\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u8fb2\u5730\u306e\u672c\u6765\u306e\u8a55\u4fa1\u984d\u304b\u3089\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_13.png\" alt=\"\" width=\"800\" height=\"347\" class=\"alignnone size-full wp-image-18362\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_13.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_13-304x132.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/cultivation_rights_and_inheritance_13-282x122.png 282w\" sizes=\"(max-width: 800px) 100vw, 800px\" 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