
{"id":2554,"date":"2017-09-16T09:00:13","date_gmt":"2017-09-16T00:00:13","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2554"},"modified":"2025-04-18T11:35:58","modified_gmt":"2025-04-18T02:35:58","slug":"combined-ratio","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\/category03_17\/combined-ratio-2554","title":{"rendered":"L\u306e\u5272\u5408\u304c\u91cd\u8981\uff01\u985e\u4f3c\u696d\u7a2e\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u4f75\u7528\u5272\u5408"},"content":{"rendered":"<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u4f1a\u793e\u304c\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u6e21\u3055\u308c\u308b\u969b\u306f\u3001\u4f1a\u793e\u306e\u4fa1\u5024\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u7b97\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u4fa1\u683c\u65b9\u5f0f\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u300cL\u306e\u5272\u5408\u300d\u3092\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001L\u306e\u5272\u5408\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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=\"#1L\">1\uff0eL\u306e\u5272\u5408\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2L\">2\uff0e\u4f1a\u793e\u898f\u6a21\u5225\u306eL\u306e\u5272\u5408<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1L\">1\uff0eL\u306e\u5272\u5408\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3001\u7d14\u8cc7\u7523\u4fa1\u683c\u65b9\u5f0f\u3001\u914d\u5f53\u9084\u5143\u65b9\u5f0f\u306e3\u7a2e\u985e\u306b\u52a0\u3048\u3001\u300c\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u4fa1\u683c\u65b9\u5f0f\u306e\u4f75\u7528\u65b9\u5f0f\u300d\u304c\u3042\u308a\u307e\u3059\u3002L\u306e\u5272\u5408\u306f\u3001\u3053\u306e\u4f75\u7528\u65b9\u5f0f\u3092\u7528\u3044\u308b\u969b\u306b\u95a2\u308f\u308a\u306e\u3042\u308b\u3082\u306e\u3067\u3001\u300c\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u4fa1\u683c\u65b9\u5f0f\u3092\u4f75\u7528\u3059\u308b\u6642\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3092\u4f7f\u7528\u3059\u308b\u5272\u5408\u300d\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u306b\u4f75\u7528\u65b9\u5f0f\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u300c\u4e2d\u4f1a\u793e\u30fb\u5c0f\u4f1a\u793e\u30fb\u6bd4\u6e96\u8981\u7d20\u65701\u306e\u4f1a\u793e\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u5206\u985e\u3055\u308c\u308b\u4f1a\u793e\u3067\u3059\u3002\u6bd4\u6e96\u8981\u7d20\u65701\u306e\u4f1a\u793e\u3068\u306f\u300c\u4e00\u682a\u5f53\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u30fb\u4e00\u682a\u5f53\u305f\u308a\u306e\u5229\u76ca\u91d1\u984d\u30fb\u4e00\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u683c\u306e\u3044\u305a\u308c\u304b\u304c\u3001\u76f4\u524d\u671f\u672b\u306b2\u30640\u3067\u3042\u308a\u3001\u76f4\u524d\u524d\u671f\u672b\u306b\u30822\u3064\u4ee5\u4e0a0\u306e\u4f1a\u793e\u300d\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"2L\">2\uff0e\u4f1a\u793e\u898f\u6a21\u5225\u306eL\u306e\u5272\u5408<\/span><\/h2>\n<p>L\u306e\u5272\u5408\u3092\u6c7a\u3081\u308b\u306e\u306f\u3001\u4e3b\u306b\u4f1a\u793e\u306e\u898f\u6a21\u3067\u3059\u3002\u5927\u307e\u304b\u306b\u8a00\u3048\u3070\u3001\u4f1a\u793e\u898f\u6a21\u304c\u5927\u304d\u3044\u307b\u3069\u3001L\u306e\u5272\u5408\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2556\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/2-100-1.jpg\" alt=\"\" width=\"784\" height=\"505\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/2-100-1.jpg 784w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/2-100-1-300x193.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/2-100-1-768x495.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/2-100-1-304x196.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/2-100-1-282x182.jpg 282w\" sizes=\"(max-width: 784px) 100vw, 784px\" \/><\/p>\n<p>\u4f1a\u793e\u898f\u6a21\u306f\u300c\u7dcf\u8cc7\u7523\u4fa1\u984d\u53ca\u3073\u5f93\u696d\u54e1\u6570\u300d\u3068\u300c\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306e\u53d6\u5f15\u91d1\u984d\u300d\u306e2\u3064\u306e\u65b9\u6cd5\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001L\u306e\u5272\u5408\u30822\u3064\u51fa\u3066\u304d\u307e\u3059\u304c\u3001\u6bd4\u8f03\u3057\u3066\u6570\u5024\u306e\u5927\u304d\u3044\u65b9\u3092\u63a1\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u7dcf\u8cc7\u7523\u4fa1\u984d\u53ca\u3073\u5f93\u696d\u54e1\u6570\u300d\u306b\u3088\u308b\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\uff08\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\uff09\u306f\u3001\u6b21\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-2557\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100-1024x322.jpg\" alt=\"\" width=\"1024\" height=\"322\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100-1024x322.jpg 1024w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100-300x94.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100-768x242.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100-304x96.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100-282x89.jpg 282w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/4-100.jpg 1902w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u300c\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306e\u53d6\u5f15\u91d1\u984d\u300d\u306b\u3088\u308b\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\uff08\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\uff09\u306f\u3001\u6b21\u306e\u8868\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-2559\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100-1024x323.jpg\" alt=\"\" width=\"1024\" height=\"323\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100-1024x323.jpg 1024w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100-300x95.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100-768x242.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100-304x96.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100-282x89.jpg 282w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/6-100.jpg 1902w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u4f1a\u793e\u898f\u6a21\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u57fa\u6e96\u3067\u3059\u3002\u5e73\u621028\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u57fa\u6e96\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306e\u300c\u7dcf\u8cc7\u7523\u4fa1\u984d\u53ca\u3073\u5f93\u696d\u54e1\u6570\u300d\u306b\u3088\u308b\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u306f\u3001\u6b21\u306e\u8868\u306b\u5f93\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-2558\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5-1024x322.jpg\" alt=\"\" width=\"1024\" height=\"322\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5-1024x322.jpg 1024w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5-300x94.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5-768x242.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5-304x96.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5-282x89.jpg 282w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/5.jpg 1902w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u6539\u6b63\u524d\u306e\u300c\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306e\u53d6\u5f15\u91d1\u984d\u300d\u306b\u3088\u308b\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u306f\u3001\u6b21\u306e\u8868\u306b\u5f93\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-2560\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100-1024x323.jpg\" alt=\"\" width=\"1024\" height=\"323\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100-1024x323.jpg 1024w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100-300x95.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100-768x242.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100-304x96.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100-282x89.jpg 282w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/09\/8-100.jpg 1902w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u4f1a\u793e\u304c\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u6e21\u3055\u308c\u308b\u969b\u306f\u3001\u4f1a\u793e\u306e\u4fa1\u5024\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u7b97\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u4fa1\u683c\u65b9\u5f0f\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u3001\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u300cL\u306e\u5272\u5408\u300d\u3092\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001L\u306e\u5272\u5408\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":24840,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[62],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/2554"}],"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=2554"}],"version-history":[{"count":7,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/2554\/revisions"}],"predecessor-version":[{"id":24839,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/2554\/revisions\/24839"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/24840"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=2554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=2554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=2554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}