
{"id":1581,"date":"2017-04-11T12:00:04","date_gmt":"2017-04-11T03:00:04","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1581"},"modified":"2017-04-04T16:41:04","modified_gmt":"2017-04-04T07:41:04","slug":"dividend-discount","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\/dividend-discount-1581","title":{"rendered":"\u300c\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u300d\u306b\u3088\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5"},"content":{"rendered":"<p>\u975e\u4e0a\u5834\u306e\u682a\u5f0f\u306e\u3046\u3061\u3001\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u7684\u8a55\u4fa1\u306b\u57fa\u3065\u304d\u76f8\u7d9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u306a\u3044\u5834\u5408\u306b\u7528\u3044\u308b\u306e\u304c\u3001\u7279\u4f8b\u7684\u306a\u8a55\u4fa1\u65b9\u5f0f\u3067\u3042\u308b\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3067\u3059\u3002\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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\u300c\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u300d\u3068\u306f<\/a><\/li><li><a href=\"#2\">2\uff0e\u300c\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u300d\u306b\u3088\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u300c\u5e74\u914d\u5f53\u91d1\u984d\u300d\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#2-21\">2-2\uff0e\u300c1\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u300c\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u300d\u3068\u306f<\/span><\/h2>\n<p>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u539f\u5247\u7684\u8a55\u4fa1\u306b\u5247\u3063\u3066\u3001\u985e\u4f3c\u306e\u696d\u7a2e\u3092\u3082\u3068\u306b\u3057\u305f\u8a55\u4fa1\u3084\u7d14\u8cc7\u7523\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u539f\u5247\u7684\u8a55\u4fa1\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u306e\u306f\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308b\u5834\u5408\u3067\u3059\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3084\u682a\u4e3b\u306e\u77e5\u308a\u5408\u3044\u306a\u3069\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3067\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u3067\u306f\u306a\u304f\u3001\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306b\u3088\u3063\u3066\u3001\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3068\u3044\u3046\u306e\u306f\u3001\u5bfe\u8c61\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u30661\u5e74\u9593\u306b\u5f97\u3089\u308c\u308b\u914d\u5f53\u91d1\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u8a55\u4fa1\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\u3002\u901a\u5e38\u3001\u540c\u65cf\u95a2\u4fc2\u8005\u4ee5\u5916\u304c\u975e\u4e0a\u5834\u306e\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u3067\u3001\u4fdd\u6709\u3059\u308b\u682a\u5f0f\u81ea\u4f53\u304c\u5c11\u306a\u3044\u5834\u5408\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u306a\u3044\u305f\u3081\u3001\u7279\u4f8b\u7684\u306a\u63aa\u7f6e\u3068\u3057\u3066\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u300c\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u300d\u306b\u3088\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5<\/span><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1583\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.196_A.jpg\" alt=\"\u300c\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u300d\u306b\u3088\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u65b9\u6cd5\" width=\"640\" height=\"140\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.196_A.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.196_A-300x66.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.196_A-304x67.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/No.196_A-282x62.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3067\u306f\u3001\u5e74\u914d\u5f53\u91d1\u306e10%\u306b1\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u309250\u5186\u3067\u5272\u3063\u305f\u6570\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u300c\u5e74\u914d\u5f53\u91d1\u984d\u300d\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u307e\u305a\u306f\u5e74\u914d\u5f53\u91d1\u984d\u306b\u3064\u3044\u3066\u3002\u7b97\u51fa\u306b\u3042\u305f\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u306e\u304c\u3001\u76f4\u524d\u671f\u672b\u3088\u308a\u524d\u306e2\u671f\u306e\u5e74\u914d\u5f53\u984d\u3068\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u6570\u3067\u3059\u3002\u307e\u305a\u3001\u6700\u8fd1\u306e\u5e74\u914d\u5f53\u91d1\u306e\u50be\u5411\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u3001\u76f4\u524d\u3088\u308a\u4ee5\u524d\u306e2\u671f\u306e\u5e74\u914d\u5f53\u91d1\u3092\u5408\u8a08\u3057\u30662\u3067\u5272\u308a\u3001\u5e73\u5747\u306e\u5e74\u914d\u5f53\u91d1\u3092\u5272\u308a\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u679a\u6570\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u679a\u6570\u306b\u304b\u304b\u3063\u3066\u304f\u308b\u306e\u306f\u76f4\u524d\u306e\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u91d1\u984d\u3067\u3059\u3002\u5e74\u914d\u5f53\u91d1\u306e\u5408\u8a08\u984d\u3068\u306f\u7570\u306a\u308a\u3001\u3053\u3053\u3067\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u91d1\u984d\u306f\u76f4\u524d\u306e\u671f\u672b\u306b\u304a\u3051\u308b\u984d\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u8cc7\u672c\u91d1\u984d1\u682a\u3042\u305f\u308a100\u5186\u3067\u3042\u308c\u3070\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u5408\u8a08\u3092100\u3067\u5272\u3063\u305f\u6570\u304c\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u6570\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e74\u914d\u5f53\u91d1\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u914d\u5f53\u91d1\u984d\u304c2\u518650\u92ad\u306b\u6e80\u305f\u306a\u3044\u3001\u307e\u305f\u306f\u914d\u5f53\u91d1\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u30012\u518650\u92ad\u304c\u5e74\u914d\u5f53\u91d1\u984d\u306e\u8a55\u4fa1\u4fa1\u683c\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-21\">2-2\uff0e\u300c1\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u7279\u4f8b\u7684\u8a55\u4fa1\u306e\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3067\u306f\u3001\u682a\u5f0f\u306b\u304b\u304b\u308f\u308b\u5e74\u914d\u5f53\u91d1\u984d\u306e\u307b\u304b\u306b\u3082\u30011\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u7b97\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u30021\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u3067\u3001\u307e\u305a\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304c\u3001\u76f4\u524d\u306e\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u7b49\u3067\u3059\u3002\u8cc7\u672c\u91d1\u7b49\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u8cc7\u672c\u91d1\u306f\u3082\u3061\u308d\u3093\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u306e\u5408\u8a08\u984d\u304c\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7b97\u51fa\u3057\u305f\u8cc7\u672c\u91d1\u7b49\u304b\u3089\u3001\u76f4\u8fd1\u306e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u683c\u3092\u5dee\u3057\u5f15\u3044\u3066\u76f4\u8fd1\u306e\u682a\u5f0f\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u682a\u5f0f\u767a\u884c\u679a\u6570\u3067\u5272\u3063\u305f\u306e\u304c\u30011\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u975e\u4e0a\u5834\u306e\u682a\u5f0f\u306e\u3046\u3061\u3001\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u7684\u8a55\u4fa1\u306b\u57fa\u3065\u304d\u76f8\u7d9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u8a55\u4fa1\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u306a\u3044\u5834\u5408\u306b\u7528\u3044\u308b\u306e\u304c\u3001\u7279\u4f8b\u7684\u306a\u8a55\u4fa1\u65b9\u5f0f\u3067\u3042\u308b\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u3067\u3059\u3002\u914d\u5f53\u9084\u5143\u65b9 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":1582,"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\/1581"}],"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=1581"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1581\/revisions"}],"predecessor-version":[{"id":1584,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1581\/revisions\/1584"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/1582"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}