{"id":1512,"date":"2017-03-30T12:00:03","date_gmt":"2017-03-30T03:00:03","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1512"},"modified":"2019-06-27T13:42:15","modified_gmt":"2019-06-27T04:42:15","slug":"extension-reconstruction","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\/extension-reconstruction-1512","title":{"rendered":"\u5897\u6539\u7bc9\uff08\u30ea\u30d5\u30a9\u30fc\u30e0\u7b49\uff09\u3092\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u5bb6\u5c4b\u304c\u3001\u6700\u8fd1\u30ea\u30d5\u30a9\u30fc\u30e0\u3084\u30ea\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u542b\u3080\u5897\u6539\u7bc9\u304c\u304a\u3053\u306a\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u969b\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3079\u304d\u304b\u3092\u542b\u3081\u3001\u5897\u6539\u7bc9\u3092\u5b9f\u65bd\u3057\u305f\u5bb6\u5c4b\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div 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href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/19\/01.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/a>\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u25cf\u5897\u6539\u7bc9\u3057\u305f\u5bb6\u5c4b\u90e8\u5206\u3068\u985e\u4f3c\u3059\u308b\u5bb6\u5c4b\u304c\u8fd1\u96a3\u306b\u3042\u308b\u5834\u5408<\/strong><br 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\/>\n\u518d\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u5c4b\u306e\u5897\u6539\u7bc9\u90e8\u5206\u3068\u4f3c\u305f\u5bb6\u5c4b\u304c\u5468\u8fba\u306b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u3001\u5897\u6539\u7bc9\u90e8\u5206\u306e\u518d\u8a55\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5897\u6539\u7bc9\u90e8\u5206\u306e\u518d\u8a55\u4fa1\u984d\uff1d[\uff08\u5897\u6539\u7bc9\u7b49\u3092\u5b9f\u65bd\u3057\u305f\u5bb6\u5c4b\u90e8\u5206\u306e\u518d\u5efa\u7bc9\u4fa1\u984d\uff09\uff0d\uff08\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\uff09]\u00d70.7<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u4e0a\u8a18\u7b97\u5f0f\u306b\u304a\u3051\u308b\u300c\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\u300d\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300c89-2\uff08\u6587\u5316\u8ca1\u5efa\u9020\u7269\u3067\u3042\u308b\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff09\u300d\u306e\uff082\uff09\u306b\u57fa\u3065\u304d\u7b97\u51fa\u3057\u307e\u3059\u3002\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>\uff08\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\uff09\uff1d[\uff08\u5bfe\u8c61\u3068\u306a\u308b\u5bb6\u5c4b\u306e\u518d\u5efa\u7bc9\u4fa1\u984d\uff09\u00d7\uff081\uff0d0.1\uff09]\u00d7[\uff08\u5897\u6539\u7bc9\u6642\u304b\u3089\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u7d4c\u904e\u5e74\u6570\uff09\u00f7\uff08\u5bfe\u8c61\u5bb6\u5c4b\u306e\u8010\u7528\u5e74\u6570\uff09]<\/p>\n<p>\u306a\u304a\u3001\u300c\u5897\u6539\u7bc9\u6642\u304b\u3089\u8ab2\u7a0e\u6642\u671f\u307e\u3067\u306e\u7d4c\u904e\u5e74\u6570\u300d\u304c1\u5e74\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u7e70\u308a\u4e0a\u3052\u3066\u300c1\u5e74\u300d\u3068\u307f\u306a\u3057\u307e\u3059\u3002<br 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