
{"id":1845,"date":"2025-10-30T09:00:44","date_gmt":"2025-10-30T00:00:44","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1845"},"modified":"2025-10-30T14:00:30","modified_gmt":"2025-10-30T05:00:30","slug":"undivided-bequest","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/undivided-bequest-1845","title":{"rendered":"\u907a\u7523\u304c\u672a\u5206\u5272\u306e\u5834\u5408\u306e\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066"},"content":{"rendered":"<p>\u907a\u8a00\u304c\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u308f\u306a\u304b\u3063\u305f\u3068\u304d\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3069\u306e\u3088\u3046\u306a\u6271\u3044\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u76f8\u7d9a\u4eba\u306b\u3088\u3063\u3066\u5bfe\u8c61\u304b\u5bfe\u8c61\u5916\u304b\u7570\u306a\u308b\u7279\u4f8b\u306f\u3001\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u306e\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u306f\u3001\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u672a\u5206\u5272\u306e\u76f8\u7d9a\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6271\u3044\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\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\u72b6\u614b\u306e\u907a\u7523\u304b\u3089\u751f\u3058\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u7533\u544a<\/a><\/li><li><a href=\"#2\">2\uff0e\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u3063\u3066\u5206\u5272\u304c\u6c7a\u307e\u3063\u3066\u3082\u9061\u3063\u3066\u4fee\u6b63\u306f\u884c\u308f\u306a\u3044<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u672a\u5206\u5272\u72b6\u614b\u306e\u907a\u7523\u304b\u3089\u751f\u3058\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u7533\u544a<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u3068\u304d\u3001\u3059\u306a\u308f\u3061\u3001\u6545\u4eba\u304c\u4ea1\u304f\u306a\u3063\u3066\u304b\u308910\u30ab\u6708\u3068\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u9593\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u308f\u306a\u3044\u3068\u304d\u306b\u306f\u3001\u5171\u540c\u76f8\u7d9a\u306b\u3088\u3063\u3066\u627f\u7d99\u3055\u308c\u305f\u3068\u307f\u306a\u3055\u308c\u3001\u76f8\u7d9a\u4eba\u306f\u6cd5\u5b9a\u76f8\u7d9a\u5206\u306b\u5fdc\u3058\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u306e\u4eba\u304c\u907a\u7523\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u540c\u69d8\u306e\u6271\u3044\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u7f70\u5247\u304c\u79d1\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u304c\u3001\u7279\u5b9a\u306e\u76f8\u7d9a\u4eba\u306e\u307f\u304c\u5bfe\u8c61\u306b\u306a\u308b\u76f8\u7d9a\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u3067\u3059\u3002\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u5e30\u5c5e\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u72b6\u614b\u3067\u7533\u544a\u3057\u3001\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u3063\u3066\u5206\u5272\u304c\u6c7a\u307e\u3063\u3066\u3082\u9061\u3063\u3066\u4fee\u6b63\u306f\u884c\u308f\u306a\u3044<\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u904e\u304e\u305f\u5f8c\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u308a\u3001\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u304c\u6c7a\u307e\u3063\u3066\u3082\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3084\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u3063\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185\u306b\u3001\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u3092\u5de1\u308b\u88c1\u5224\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3001\u907a\u7523\u672a\u5206\u5272\u306b\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u627f\u8a8d\u3055\u308c\u308b\u3068\u3001\u3055\u3089\u306b\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5f8c\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\u30012\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\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\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u5f8c\u3001\u88c1\u5224\u306e\u5224\u6c7a\u306e\u78ba\u5b9a\u306e\u65e5\u306a\u3069\u306e\u7fcc\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u308b\u3068\u3001\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u907a\u7523\u5206\u5272\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3084\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u3066\u7f6e\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u907a\u8a00\u304c\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6574\u308f\u306a\u304b\u3063\u305f\u3068\u304d\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3069\u306e\u3088\u3046\u306a\u6271\u3044\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u76f8\u7d9a\u4eba\u306b\u3088\u3063\u3066\u5bfe\u8c61\u304b\u5bfe\u8c61\u5916\u304b\u7570\u306a\u308b\u7279\u4f8b\u306f\u3001\u8ab0\u304c\u76f8\u7d9a\u3059\u308b\u306e\u304b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u306f\u3001\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u304c [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":26328,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1845"}],"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=1845"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1845\/revisions"}],"predecessor-version":[{"id":1847,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1845\/revisions\/1847"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/26328"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1845"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1845"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1845"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}