{"id":2038,"date":"2024-09-25T08:00:05","date_gmt":"2024-09-24T23:00:05","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2038"},"modified":"2024-10-22T11:44:40","modified_gmt":"2024-10-22T02:44:40","slug":"substandard-split","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\/substandard-split-2038","title":{"rendered":"\u3010\u4e0d\u5408\u7406\u5206\u5272\u306e\u4e8b\u4f8b6\u30d1\u30bf\u30fc\u30f3\u3011\u4e0d\u5408\u7406\u5206\u5272\u3068\u306f\uff1f\u30d1\u30bf\u30fc\u30f3\u5225\u3067\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u5b85\u5730\u3092\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u53d6\u5f97\u3059\u308b\u969b\u3001\u53d6\u5f97\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u984d\u304c\u9ad8\u3044\u3068\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u982d\u3092\u75db\u3081\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u300c\u4f55\u3068\u304b\u7a0e\u91d1\u3092\u5b89\u304f\u3067\u304d\u306a\u3044\u304b\u300d\u3068\u77e5\u6075\u3092\u3057\u307c\u308b\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u3053\u3067\u306f\u3001\u300c\u7bc0\u7a0e\u5bfe\u7b56\u306e\u3084\u308a\u3059\u304e\u306f\u305f\u3081\u306b\u306a\u3089\u306a\u3044\u300d\u4e8b\u4f8b\u3068\u3057\u3066\u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u3068\u3044\u3046\u554f\u984c\u3092\u53d6\u308a\u4e0a\u3052\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. \u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u3068\u306f\uff1f<\/a><ul><li><a href=\"#1-1\">1-1. \u3069\u3093\u306a\u5b85\u5730\u306e\u5206\u5272\u304c\u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u304b<\/a><\/li><li><a href=\"#1-2\">1-2. \u306a\u305c\u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u304c\u767a\u751f\u3059\u308b\u306e\u304b\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#2_6\">2. \u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e6\u30d1\u30bf\u30fc\u30f3\u306e\u4e8b\u4f8b\u89e3\u8aac<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u3068\u306f\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u5b85\u5730\u3092\u5206\u5272\u3059\u308b\u969b\u306b\u3001\u5206\u5272\u5f8c\u306e\u571f\u5730\u304c\u901a\u5e38\u306e\u5b85\u5730\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u3001\u571f\u5730\u306e\u6709\u52b9\u6d3b\u7528\u3092\u59a8\u3052\u308b\u3088\u3046\u306a\u5206\u5272\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-1\">1-1. \u3069\u3093\u306a\u5b85\u5730\u306e\u5206\u5272\u304c\u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u304b<\/span><\/h3>\n<p>\u4e0d\u5408\u7406\u5206\u5272\u3068\u307f\u306a\u3055\u308c\u308b\u4e3b\u306a\u30b1\u30fc\u30b9\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7121\u9053\u8def\u5730\uff08\u9053\u8def\u304c\u306a\u3044\u753b\u5730\uff09\u3092\u751f\u3058\u308b\u571f\u5730\u5206\u5272<br \/>\n\u30fb\u63a5\u9053\u7fa9\u52d9(*)\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u3092\u751f\u3058\u308b\u571f\u5730\u5206\u5272<br \/>\n(*) \u300e\u5efa\u7bc9\u57fa\u6e96\u6cd5\u300f\u7b2c43\u6761\u306b\u3088\u308a\u3001\u300c\u5efa\u7bc9\u7269\u306e\u6577\u5730\u306f\u9053\u8def\u306b2\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u63a5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u4e00\u90e8\u306e\u4f8b\u5916\u3084\u7279\u5225\u306b\u8a8d\u53ef\u3055\u308c\u305f\u30b1\u30fc\u30b9\u3092\u9664\u304f\uff09\u3002<br \/>\n\u30fb\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u305d\u3046\u3082\u306a\u3044\u5e45\u3084\u5965\u884c\u306a\u3069\u304c\u305b\u307e\u3044\u571f\u5730\u3092\u751f\u3058\u308b\u5206\u5272<br \/>\n\u30fb\u5b85\u5730\u3068\u3057\u3066\u4e0d\u5411\u304d\u306a\u3044\u3073\u3064\u306a\u4e0d\u6574\u5f62\u5730\u3092\u751f\u3058\u308b\u571f\u5730\u5206\u5272<br \/>\n\u30fb\u73fe\u72b6\u306e\u5229\u7528\u72b6\u6cc1\u3092\u7121\u8996\u3057\u305f\u571f\u5730\u5206\u5272<br \/>\n\u306a\u3069\u3002<\/p>\n<h3><span id=\"1-2\">1-2. 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id=\"2_6\">2. \u300c\u4e0d\u5408\u7406\u5206\u5272\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e6\u30d1\u30bf\u30fc\u30f3\u306e\u4e8b\u4f8b\u89e3\u8aac<\/span><\/h2>\n<p>\u3067\u306f\u3001\u5b9f\u969b\u306b\u3069\u3046\u3044\u3046\u30d1\u30bf\u30fc\u30f3\u304c\u4e0d\u5408\u7406\u5206\u5272\u306b\u8a72\u5f53\u3059\u308b\u304b\u3001\u5177\u4f53\u4f8b\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u8a71\u3092\u7c21\u5358\u306b\u3059\u308b\u305f\u3081\u306b\u4e00\u3064\u306e\u5b85\u5730\u3092\u76f8\u7d9a\u4ebaA\u3068B\u304c\u76f8\u7d9a\u3059\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\uff1c\u30d1\u30bf\u30fc\u30f31\uff1e<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/06\/191_1.jpg\" alt=\"\" width=\"178\" height=\"119\" class=\"aligncenter size-full wp-image-2044\" 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src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/06\/191_3.jpg\" alt=\"\" width=\"177\" height=\"115\" class=\"aligncenter size-full wp-image-2039\" \/><\/p>\n<p>\u76f8\u7d9a\u4ebaA\u306e\u571f\u5730\u3082B\u306e\u571f\u5730\u3082\u5b85\u5730\u306b\u306f\u5411\u304b\u306a\u3044\u4e09\u89d2\u5f62\u306e\u4e0d\u6574\u5f62\u5730\u3067\u3042\u308a\u3001\u3055\u3089\u306bB\u306e\u571f\u5730\u306f\u7121\u9053\u8def\u5730\u3067\u3059\u3002\u3088\u3063\u3066\u4e0d\u5408\u7406\u5206\u5272\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff1c\u30d1\u30bf\u30fc\u30f34\uff1e<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/06\/191_4.jpg\" alt=\"\" width=\"180\" height=\"115\" class=\"aligncenter size-full wp-image-2040\" 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