{"id":1127,"date":"2017-03-02T17:00:01","date_gmt":"2017-03-02T08:00:01","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1127"},"modified":"2023-07-27T15:55:19","modified_gmt":"2023-07-27T06:55:19","slug":"partition-of-estate","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/partition-of-estate-1127","title":{"rendered":"\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u300d\u306e\u5177\u4f53\u4f8b3\u3064"},"content":{"rendered":"<p>\u76f8\u7d9a\u958b\u59cb\u304b\u308910\u30ab\u6708\u4ee5\u5185\u306b\u884c\u308f\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u4eba\u9593\u3067\u306e\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3068\u4f7f\u3048\u306a\u3044\u7279\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u5185\u306b\u306f\u4e00\u65e6\u3001\u7279\u4f8b\u3092\u4f7f\u308f\u305a\u306b\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u7533\u544a\u3092\u3057\u3066\u304a\u3044\u3066\u3001\u5206\u5272\u304c\u307e\u3068\u307e\u3063\u305f\u6642\u70b9\u3067\u3001\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<br 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id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1\uff0e\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\u304d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2\">2\uff0e\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u300d\u306e\u5177\u4f53\u7684\u4e8b\u4f8b<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\u304d\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u52473\u5e74\u307e\u3067\u7336\u4e88\u3092\u5f97\u3089\u308c\u307e\u3059\u3002\u3082\u3057\u5358\u7d14\u306b\u3053\u306e\u7336\u4e88\u3067\u3042\u308b3\u5e74\u3092\u8d85\u3048\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u306f\u3001\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u7279\u4f8b\u3068\u3044\u3046\u306e\u306f\u3001\u914d\u5076\u8005\u306e\u76f8\u7d9a\u7a0e\u8efd\u6e1b\u63aa\u7f6e\u306b\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3001\u7279\u5b9a\u8a08\u753b\u5c71\u6797\u306e\u7279\u4f8b\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u7279\u4f8b\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u7279\u4f8b\u3092\u53d7\u3051\u308b\u6a29\u5229\u304c\u6d88\u5931\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u652f\u6255\u3046\u7a0e\u91d1\u304c\u5897\u3048\u308b\u3068\u3046\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306b\u7533\u544a\u306e\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306b\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u640d\u3092\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u305f\u3060\u3057\u554f\u984c\u306a\u306e\u306f\u3001\u7533\u544a\u671f\u9650\u306e3\u5e74\u3092\u904e\u304e\u3066\u3082\u4e8b\u60c5\u306b\u3088\u308a\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u3063\u305f\u5834\u5408\u3002\u3053\u3046\u3057\u305f\u5834\u5408\u3067\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u3068\u7a0e\u52d9\u7f72\u304b\u3089\u8a8d\u3081\u3089\u308c\u308c\u30703\u5e74\u3092\u8d85\u3048\u3066\u7279\u4f8b\u3092\u8a8d\u3081\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3055\u3066\u30013\u5e74\u3092\u8d85\u3048\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7279\u5225\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1140\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_1.jpg\" alt=\"\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u300d\u306e\u5177\u4f53\u4f8b3\u3064\" width=\"551\" height=\"433\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_1.jpg 551w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_1-300x236.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_1-272x214.jpg 272w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_1-282x222.jpg 282w\" sizes=\"(max-width: 551px) 100vw, 551px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/28sozoku15.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81HP<\/a><\/p>\n<p>\u7533\u8acb\u66f8\u3067\u306f\u3069\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u306e\u304b\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u306f\u3069\u306e\u6cd5\u4ee4\u306b\u89e6\u308c\u308b\u3082\u306e\u306a\u306e\u304b\u3068\u3044\u3046\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u305f\u3046\u3048\u3067\u3001\u305d\u306e\u307b\u304b\u306e\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1143\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_2.jpg\" alt=\"\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u300d\u306e\u5177\u4f53\u4f8b3\u3064\" width=\"514\" height=\"410\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_2.jpg 514w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_2-300x239.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_2-268x214.jpg 268w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/20170302_2-282x225.jpg 282w\" sizes=\"(max-width: 514px) 100vw, 514px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/28sozoku15.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81HP<\/a><\/p>\n<p>\u7533\u8acb\u66f8\u81ea\u4f53\u306b\u3082\u6ce8\u610f\u66f8\u304d\u3067\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u7533\u8acb\u66f8\u4ee5\u5916\u306b\u3082\u4e8b\u7531\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u300d\u306e\u5177\u4f53\u7684\u4e8b\u4f8b<\/span><\/h2>\n<p>\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u907a\u7523\u306e\u5206\u5272\u3084\u9045\u5ef6\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u3068\u5224\u65ad\u3057\u305f\u4f8b\u4ee5\u5916\u306b\u3082\u3001\u5927\u304d\u304f3\u3064\u306e\u4e8b\u4f8b\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u25cf\u76f8\u7d9a\u306a\u3069\u306b\u95a2\u3057\u3066\u306e\u63d0\u8a34\u304c\u3042\u308b<br 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