{"id":1497,"date":"2017-03-29T12:00:16","date_gmt":"2017-03-29T03:00:16","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1497"},"modified":"2017-03-15T14:26:18","modified_gmt":"2017-03-15T05:26:18","slug":"undivided-property","status":"publish","type":"post","link":"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\/undivided-property-1497","title":{"rendered":"\u672a\u5206\u5272\uff08\u907a\u7523\u5206\u5272\u304c\u6574\u308f\u306a\u3044\u72b6\u614b\uff09\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"<p>\u8ab0\u304c\u3069\u306e\u304f\u3089\u3044\u76f8\u7d9a\u3059\u308b\u304b\u3068\u3044\u3046\u76f8\u7d9a\u306e\u554f\u984c\u306f\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u3044\u4e8b\u9805\u3067\u3059\u3002\u907a\u66f8\u306b\u3088\u3063\u3066\u5186\u6ed1\u306b\u76f8\u7d9a\u304c\u884c\u308f\u308c\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6642\u671f\u306b\u306a\u3063\u3066\u3082\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div 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\u672a\u5206\u5272\uff08\u907a\u7523\u5206\u5272\u304c\u6574\u308f\u306a\u3044\u72b6\u614b\uff09\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5fc5\u8981<\/a><\/li><li><a href=\"#2\">2\uff0e\u672a\u5206\u5272\uff08\u907a\u7523\u5206\u5272\u304c\u6574\u308f\u306a\u3044\u72b6\u614b\uff09\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6ce8\u610f\u70b9<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u672a\u5206\u5272\uff08\u907a\u7523\u5206\u5272\u304c\u6574\u308f\u306a\u3044\u72b6\u614b\uff09\u3067\u3082\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u5fc5\u8981<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u3088\u308a10\u304b\u6708\u3067\u3059\u3002\u7533\u544a\u306e\u671f\u9650\u3092\u8d8a\u3048\u305f\u5834\u5408\u306f\u3001\u5ef6\u6ede\u7a0e\u3084\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u672c\u6765\u306e\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u8ab2\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u65e6\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u306f\u3001\u3059\u3093\u306a\u308a\u3068\u884c\u3051\u3070\u672a\u5206\u5272\u306e\u307e\u307e\u7533\u544a\u3057\u306a\u304f\u3066\u3082\u826f\u304f\u306a\u308a\u307e\u3059\u304c\u3001\u6b8b\u5ff5\u306a\u304c\u3089\u672a\u5206\u5272\u306e\u307e\u307e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u8fce\u3048\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65e6\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u4eee\u7533\u544a\u3092\u884c\u3063\u3066\u3001\u5f8c\u307b\u3069\u904e\u4e0d\u8db3\u5206\u3092\u8acb\u6c42\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u7d0d\u7a0e\u306e\u30b9\u30bf\u30a4\u30eb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u904e\u4e0d\u8db3\u5206\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u3042\u304f\u307e\u3067\u76f8\u7d9a\u4eba\u81ea\u3089\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u7279\u4f8b\u306e\u9069\u7528\u3082\u306a\u304f\u3001\u7a0e\u91d1\u3082\u591a\u304f\u8ca0\u62c5\u3059\u308b\u7d50\u679c\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u5206\u5272\u304c\u6c7a\u307e\u3063\u305f\u5834\u5408\u306f\u6539\u3081\u3066\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u672a\u5206\u5272\uff08\u907a\u7523\u5206\u5272\u304c\u6574\u308f\u306a\u3044\u72b6\u614b\uff09\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n<p>\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3084\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306a\u3069\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u307b\u304b\u306b\u3082\u3001\u672a\u5206\u5272\u3067\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u306f\u7269\u7d0d\u7533\u8acb\u3084\u8fb2\u5730\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u7d0d\u4ed8\u7336\u4e88\u3082\u884c\u3048\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u901a\u5e38\u306e\u7533\u544a\u3088\u308a\u3082\u5236\u9650\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3048\u3070\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u969b\u306b\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u904e\u6255\u3044\u5206\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8acb\u6c42\u3057\u305f\u6642\u70b9\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u305f\u6642\u70b9\u3067\u306f\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c06\u6765\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u672a\u5206\u5272\u3067\u3042\u308b\u72b6\u6cc1\u3092\u793a\u3059\u305f\u3081\u306b\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5206\u5272\u898b\u8fbc\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3088\u3063\u3066\u3001\u539f\u5247\u7684\u306b3\u5e74\u4ee5\u5185\u306b\u5206\u5272\u304c\u5b8c\u4e86\u3059\u308c\u3070\u3001\u5b8c\u4e86\u5f8c4\u304b\u6708\u4ee5\u5185\u306b\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e2d\u306b\u306f\u63d0\u8a34\u306a\u3069\u306b\u3088\u308a3\u5e74\u3092\u8d85\u3048\u3066\u5206\u5272\u304c\u5b8c\u4e86\u3057\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u7a0e\u52d9\u7f72\u9577\u306e\u5224\u65ad\u306b\u3088\u308a\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\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\u306e\u63d0\u51fa\u306b\u3088\u308a\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3046\u307e\u304f\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u8ab0\u304c\u3069\u306e\u304f\u3089\u3044\u76f8\u7d9a\u3059\u308b\u304b\u3068\u3044\u3046\u76f8\u7d9a\u306e\u554f\u984c\u306f\u30c8\u30e9\u30d6\u30eb\u306b\u767a\u5c55\u3057\u3084\u3059\u3044\u4e8b\u9805\u3067\u3059\u3002\u907a\u66f8\u306b\u3088\u3063\u3066\u5186\u6ed1\u306b\u76f8\u7d9a\u304c\u884c\u308f\u308c\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u6642\u671f\u306b\u306a\u3063\u3066\u3082\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3059\u308b [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":1498,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,11],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1497"}],"collection":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/users\/267"}],"replies":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/comments?post=1497"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1497\/revisions"}],"predecessor-version":[{"id":1499,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1497\/revisions\/1499"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/1498"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1497"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1497"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1497"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}