
{"id":1595,"date":"2017-04-17T12:00:54","date_gmt":"2017-04-17T03:00:54","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1595"},"modified":"2017-04-04T16:41:23","modified_gmt":"2017-04-04T07:41:23","slug":"beneficiary","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\/beneficiary-1595","title":{"rendered":"\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2"},"content":{"rendered":"<p>\u751f\u547d\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u304c\u4ea1\u304f\u306a\u308b\u3068\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u304c\u3001\u4fdd\u967a\u6599\u3092\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u76f8\u7d9a\u3084\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u3068\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\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\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u6b7b\u4ea1\u3057\u3066\u3082\u201c\u53d7\u3051\u53d6\u308a\u6a29\u5229\u201d\u306f\u76f8\u7d9a\u3055\u308c\u306a\u3044<\/a><\/li><li><a href=\"#2\">2\uff0e\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u6b7b\u4ea1\u3057\u3066\u3082\u201c\u53d7\u3051\u53d6\u308a\u6a29\u5229\u201d\u306f\u76f8\u7d9a\u3055\u308c\u306a\u3044<\/span><\/h2>\n<p>\u751f\u547d\u4fdd\u967a\u306e\u5951\u7d04\u3067\u306f\u3001\u4fdd\u967a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u88ab\u4fdd\u967a\u8005\u3001\u4fdd\u967a\u6599\u3092\u5b9f\u969b\u306b\u6255\u3044\u5951\u7d04\u3092\u884c\u3046\u5951\u7d04\u8005\u3001\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002\u751f\u547d\u4fdd\u967a\u306e\u5834\u5408\u306f\u3001\u88ab\u4fdd\u967a\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u6b7b\u4ea1\u4fdd\u967a\u91d1\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306f\u5bb6\u65cf\u306e\u3060\u308c\u304b\u3067\u3001\u88ab\u4fdd\u967a\u8005\u3068\u5951\u7d04\u8005\u306f\u540c\u3058\u3068\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n<p>\u672c\u6765\u3001\u751f\u547d\u4fdd\u967a\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u3082\u5148\u306b\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u53d7\u3051\u53d6\u308b\u6a29\u5229\u3068\u3044\u3046\u306e\u306f\u81ea\u52d5\u7684\u306b\u76f8\u7d9a\u3059\u308b\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u4fdd\u967a\u91d1\u304c\u4e0b\u308a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u4fdd\u967a\u91d1\u5206\u306f\u76f8\u7d9a\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u3092\u5909\u66f4\u3057\u306a\u3044\u307e\u307e\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u308a\u3001\u3055\u3089\u306b\u88ab\u4fdd\u967a\u8005\u3082\u4ea1\u304f\u306a\u3063\u3066\u4fdd\u967a\u91d1\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u3001\u306f\u3058\u3081\u3066\u76f8\u7d9a\u7a0e\u306f\u8ce6\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u308a\u3001\u88ab\u4fdd\u967a\u8005\u3082\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5185\u3067\u4fdd\u967a\u91d1\u3092\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3068\u3044\u3046\u306e\u306f\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u914d\u5076\u8005\u3001\u5b50\u3001\u7236\u6bcd\u3001\u5144\u5f1f\uff09\u3068\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u6e96\u3058\u305f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306e\u5c4a\u51fa\u304c\u3042\u308b\u990a\u5b50\u3084\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u914d\u5076\u8005\u3084\u5b50\u306a\u3069\u304c\u3044\u306a\u3044\u5834\u5408\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u3042\u305f\u308b\u8005\uff09\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u554f\u984c\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u591a\u3044\u307b\u3069\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u624b\u7d9a\u304d\u304c\u3088\u308a\u7169\u96d1\u5316\u3057\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u62bc\u5370\u3084\u8a3c\u660e\u66f8\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u306b\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u65e9\u3081\u306b\u5bfe\u7b56\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u624b\u7d9a\u304d\u304c\u5fc5\u8981<\/span><\/h2>\n<p>\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u3092\u3057\u306a\u3044\u307e\u307e\u88ab\u4fdd\u967a\u8005\u307e\u3067\u3082\u304c\u4ea1\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u672c\u6765\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\u306b\u6307\u5b9a\u3057\u305f\u304b\u3063\u305f\u4eba\u306b\u5341\u5206\u306b\u4fdd\u967a\u91d1\u304c\u884c\u304d\u6e21\u3089\u306a\u3044\u3068\u3044\u3046\u7d50\u679c\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u5c06\u6765\u7684\u306a\u4fdd\u967a\u91d1\u306e\u53d7\u3051\u53d6\u308a\u306b\u3064\u3044\u3066\u8003\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u306a\u304a\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306e\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u4fdd\u967a\u4f1a\u793e\u3054\u3068\u306b\u624b\u7d9a\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u3092\u5909\u66f4\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u65b0\u305f\u306a\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u306b\u6e21\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u751f\u547d\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u304c\u4ea1\u304f\u306a\u308b\u3068\u4fdd\u967a\u91d1\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u304c\u3001\u4fdd\u967a\u6599\u3092\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u76f8\u7d9a\u3084\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u4ea1\u304f\u306a\u3063 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":1596,"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\/1595"}],"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=1595"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1595\/revisions"}],"predecessor-version":[{"id":1597,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1595\/revisions\/1597"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/1596"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}