{"id":2881,"date":"2017-11-10T09:00:15","date_gmt":"2017-11-10T00:00:15","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2881"},"modified":"2025-02-06T15:35:08","modified_gmt":"2025-02-06T06:35:08","slug":"bequest-with-conditions","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/bequest-with-conditions-2881","title":{"rendered":"\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u3068\u306f\uff1f\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u907a\u8a00\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u907a\u8d08\u3068\u8a00\u3044\u307e\u3059\u3002\u907a\u8d08\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3082\u5f53\u7136\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u907a\u8d08\u3068\u4e00\u8a00\u3067\u3044\u3063\u3066\u3082\u3001\u505c\u6b62\u6761\u4ef6\u3084\u8ca0\u62c5\u6761\u4ef6\u306e\u3064\u3044\u305f\u907a\u8d08\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u505c\u6b62\u6761\u4ef6\u3084\u8ca0\u62c5\u6761\u4ef6\u304c\u4ed8\u3044\u305f\u907a\u8d08\u306e\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u306e\u907a\u8d08\u3068\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u65b9\u6cd5\u306b\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u4eca\u56de\u306f\u505c\u6b62\u6761\u4ef6\u4ed8\u304d\u907a\u8d08\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\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=\"#i\">\uff11\uff0e\u907a\u8d08\u3068\u76f8\u7d9a<\/a><\/li><li><a href=\"#i-2\">\uff12\uff0e\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u3068\u306f<\/a><\/li><li><a href=\"#i-3\">\uff13\uff0e\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97<\/a><ul><li><a href=\"#i-4\">\uff13\uff0d\uff11\uff1a\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/a><\/li><li><a href=\"#i-5\">\uff13\uff0d\uff12\uff1a\u7279\u5225\u53d7\u76ca\u8005\u306e\u76f8\u7d9a\u5206<\/a><\/li><li><a href=\"#i-6\">\uff13\uff0d\uff13\uff1a\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u5206\u5272\u3059\u308b\u3053\u3068\u3082\u53ef<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\uff14\uff0e\u505c\u6b62\u6761\u4ef6\u304c\u6210\u719f\u3057\u305f\u5834\u5408<\/a><ul><li><a href=\"#i-8\">\uff14\uff0d\uff11\u66f4\u751f\u306e\u8acb\u6c42<\/a><\/li><li><a href=\"#i-9\">\uff14\uff0d\uff12\u4fee\u6b63\u7533\u544a<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\uff11\uff0e\u907a\u8d08\u3068\u76f8\u7d9a<\/span><\/h2>\n<p>\u76f8\u7d9a\u306f\u3001\u8ca1\u7523\u3092\u6240\u6709\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u308a\u3001\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3001\u907a\u8d08\u3082\u8ca1\u7523\u3092\u6240\u6709\u3057\u305f\u4eba\u304c\u4ea1\u304f\u306a\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u306f\u76f8\u7d9a\u3068\u540c\u3058\u3067\u3059\u304c\u3001\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u7406\u7531\u304c\u300c\u907a\u8a00\u300d\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2883\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d081.jpg\" alt=\"\" width=\"811\" height=\"469\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d081.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d081-300x173.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d081-768x444.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d081-304x176.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d081-282x163.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u76f8\u7d9a\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u4eba\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u907a\u8d08\u306e\u5834\u5408\u306b\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u4eba\u304c\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u3070\u3001\u5b6b\u306b\u8ca1\u7523\u3092\u907a\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u907a\u8a00\u306b\u5b6b\u306b\u907a\u8d08\u3059\u308b\u3068\u3044\u3046\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u5b6b\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\uff08\u4ee3\u8972\u76f8\u7d9a\u3092\u9664\u304f\uff09\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5b6b\u306b\u8ca1\u7523\u3092\u907a\u3057\u305f\u3044\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u907a\u8a00\u306b\u3088\u308b\u907a\u8d08\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-2\">\uff12\uff0e\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u3068\u306f<\/span><\/h2>\n<p>\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u907a\u8a00\u66f8\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u70b9\u3067\u52b9\u679c\u304c\u751f\u3058\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u306e\u5834\u5408\u306b\u306f\u3001\u6761\u4ef6\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u304c\u6210\u5c31\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u305d\u306e\u907a\u8a00\u306e\u52b9\u679c\u3092\u505c\u6b62\u3055\u305b\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u300c\u5b6b\u304c\u7d50\u5a5a\u3057\u305f\u3089\u81ea\u5b85\u4e0d\u52d5\u7523\u3092\u907a\u8d08\u3059\u308b\u300d\u3068\u907a\u8a00\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u5f53\u8a72\u53d7\u76ca\u8005\u3068\u306a\u308b\u5b6b\u304c\u907a\u8a00\u57f7\u884c\u6642\u306b\u7d50\u5a5a\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u7d50\u5a5a\u3059\u308b\u307e\u3067\u306e\u9593\u3001\u907a\u8a00\u306b\u8a18\u8f09\u3055\u308c\u305f\u907a\u8d08\u306f\u505c\u6b62\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u907a\u8a00\u306e\u52b9\u679c\u304c\u751f\u3058\u308b\u306e\u306f\u3001\u5b6b\u304c\u7d50\u5a5a\u3057\u305f\u6642\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-3\">\uff13\uff0e\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d08\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97<\/span><\/h2>\n<p>\u6761\u4ef6\u4ed8\u907a\u8d08\u306e\u5834\u5408\u3001\u305d\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u6642\u70b9\u3067\u907a\u8a00\u306e\u52b9\u679c\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306b\u306f\u76f8\u7d9a\u958b\u59cb\u304b\u3089\uff11\uff10\u30f6\u6708\u4ee5\u5185\u3068\u3044\u3046\u6c7a\u307e\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u3001\u505c\u6b62\u6761\u4ef6\u306e\u5185\u5bb9\u304c\u76f8\u7d9a\u958b\u59cb\u304b\u3089\uff11\uff10\u30f6\u6708\u4ee5\u5185\u306b\u6210\u5c31\u3059\u308b\u53ef\u80fd\u6027\u304c\u7121\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306f\u3069\u3046\u3057\u305f\u3089\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u89e3\u91c8\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-2884\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d082.jpg\" alt=\"\" width=\"811\" height=\"347\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d082.jpg 811w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d082-300x128.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d082-768x329.jpg 768w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d082-304x130.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/11\/\u505c\u6b62\u6761\u4ef6\u4ed8\u907a\u8d082-282x121.jpg 282w\" sizes=\"(max-width: 811px) 100vw, 811px\" \/><\/p>\n<p>\u307e\u305a\u3001\u505c\u6b62\u6761\u4ef6\u304c\u4ed8\u3044\u305f\u8ca1\u7523\u306b\u95a2\u3057\u3066\u306f\u3001\u672a\u5206\u5272\u8ca1\u7523\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046\u4e0a\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u76f8\u7d9a\u4eba\u304c\u6c11\u6cd5\u7b2c900\u6761\u300a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u300b\u304b\u3089\u7b2c903\u6761\u300a\u7279\u5225\u53d7\u76ca\u8005\u306e\u76f8\u7d9a\u5206\u300b\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306b\u3088\u3063\u3066\u5f53\u8a72\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u305d\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\uff13\uff0d\uff11\uff1a\u6cd5\u5b9a\u76f8\u7d9a\u5206<\/span><\/h3>\n<p>\u6c11\u6cd5\u3067\u306f\u76f8\u7d9a\u4eba\u304c\u516c\u5e73\u3067\u3042\u308b\u3053\u3068\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u3002<br 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