{"id":4297,"date":"2018-09-12T09:00:04","date_gmt":"2018-09-12T00:00:04","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=4297"},"modified":"2024-07-05T13:52:18","modified_gmt":"2024-07-05T04:52:18","slug":"inheritance-tax-evaluation","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\/inheritance-tax-evaluation-4297","title":{"rendered":"\u5e02\u8857\u5730\u8fb2\u5730\u30fb\u5e02\u8857\u5730\u5c71\u6797\u30fb\u5e02\u8857\u5730\u539f\u91ce\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u3000\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u5e02\u8857\u5316\u533a\u57df\u306b\u3042\u308b\u8fb2\u5730\u3084\u5c71\u6797\u3001\u305d\u3057\u3066\u539f\u91ce\u3067\u3059\u3002\u8def\u7dda\u4fa1\u304c\u4ed8\u3055\u308c\u305f\u9053\u8def\u3088\u308a\u3082\u4f4e\u3044\u4f4d\u7f6e\u306b\u6240\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_A.jpg\" alt=\"\" width=\"640\" height=\"170\" class=\"alignnone size-full wp-image-4298\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_A.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_A-300x80.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_A-304x81.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_A-282x75.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/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. \u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/a><ul><li><a href=\"#1-1\">1-1. \u50be\u659c\u5730\u306e\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2. \u8a9e\u7fa9\u306e\u8aac\u660e<\/a><ul><li><a href=\"#2-1\">2-1. \u8fb2\u5730\u3001\u5c71\u6797\u3001\u539f\u91ce<\/a><\/li><li><a href=\"#2-2\">2-2. \u5b85\u5730\u9020\u6210\u8cbb<\/a><\/li><li><a href=\"#2-3\">2-3. \u5e02\u8857\u5316\u533a\u57df\u3068\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3. \u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1<\/a><\/li><li><a href=\"#4\">4. \u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/a><ul><li><a href=\"#4-1\">4-1. \u73fe\u5730\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068<\/a><\/li><li><a href=\"#4-2\">4-2. \u5e83\u5927\u5730\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8003\u616e\u3059\u308b\u3053\u3068<\/a><\/li><li><a href=\"#4-3\">4-3. \u5b85\u5730\u8ee2\u7528\u304c\u56f0\u96e3\u304b\u3069\u3046\u304b<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"1\">1. \u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981<\/span><\/h2>\n<p>\u3000\u5e02\u8857\u5316\u533a\u57df\u306b\u3042\u308b\u8fb2\u5730\u3001\u5c71\u6797\u3001\u539f\u91ce\uff08\u4ee5\u4e0b\u3001\u3042\u308f\u305b\u3066\u300c\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306e\u8a55\u4fa1\u306f\u3001\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u3000\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u3068\u306f\u3001\u305d\u306e\u8fb2\u5730\u7b49\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u305d\u306e\u8fb2\u5730\u7b49\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u9020\u6210\u8cbb\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u7b97\u5f0f\u3067\u793a\u3059\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_B.jpg\" alt=\"\" width=\"640\" height=\"80\" class=\"alignnone size-full wp-image-4299\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_B.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_B-300x38.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_B-304x38.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_B-282x35.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u3000\u4e0a\u8a18\u7b97\u5f0f\u306e\u300c\u305d\u306e\u8fb2\u5730\u7b49\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u4fa1\u984d\u300d\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u5730\u57df\u306b\u3042\u3063\u3066\u306f\u3001\u305d\u306e\u8def\u7dda\u4fa1\u306b\u3088\u308a\u3001\u307e\u305f\u500d\u7387\u5730\u57df\u306b\u3042\u3063\u3066\u306f\u3001\u5b85\u5730\u3068\u3057\u3066\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u5b85\u5730\u3068\u3057\u3066\u306e\u8a55\u4fa1\u500d\u7387\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3000\u307e\u305f\u3001\u300c1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u9020\u6210\u8cbb\u306e\u91d1\u984d\u300d\u306f\u3001\u6574\u5730\u3001\u571f\u76db\u308a\u307e\u305f\u306f\u571f\u6b62\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\u306e\u984d\u304c\u304a\u304a\u3080\u306d\u540c\u4e00\u3068\u8a8d\u3081\u3089\u308c\u308b\u5730\u57df\u3054\u3068\u306b\u3001\u56fd\u7a0e\u5c40\u9577\u304c\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u5b85\u5730\u9020\u6210\u8cbb\u306e\u91d1\u984d\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u95b2\u89a7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3000\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306b\u304a\u3051\u308b\u5b85\u5730\u9020\u6210\u8cbb\u306e\u91d1\u984d\u306f\u3001\u6b21\u8868\u306b\u63b2\u3052\u308b\u91d1\u984d\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u5e73\u621027\u5e74\u306b\u304a\u3051\u308b\u6771\u4eac\u56fd\u7a0e\u5c40\u306e\u5834\u5408\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_C.jpg\" alt=\"\" width=\"640\" height=\"310\" class=\"alignnone size-full wp-image-4300\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_C.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_C-300x145.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_C-304x147.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_C-282x137.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3><span id=\"1-1\">1-1. \u50be\u659c\u5730\u306e\u5834\u5408<\/span><\/h3>\n<p>\u3000\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306b\u304a\u3051\u308b\u50be\u659c\u5730\u306e1\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a\u306e\u5b85\u5730\u9020\u6210\u8cbb\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u88682\u306e\u91d1\u984d\u3092\u4f7f\u7528\u3057\u307e\u3059\uff08\u5e73\u621027\u5e74\u306b\u304a\u3051\u308b\u6771\u4eac\u56fd\u7a0e\u5c40\u306e\u5834\u5408\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_D.jpg\" alt=\"\" width=\"641\" height=\"231\" class=\"alignnone size-full wp-image-4301\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_D.jpg 641w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_D-300x108.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_D-304x110.jpg 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_D-282x102.jpg 282w\" sizes=\"(max-width: 641px) 100vw, 641px\" \/><br \/>\n\u203b\u300c\u50be\u659c\u5730\u306e\u5b85\u5730\u9020\u6210\u8cbb\u300d\u306e\u91d1\u984d\u306f\u3001\u6574\u5730\u8cbb\u3001\u571f\u76db\u8cbb\u3001\u571f\u6b62\u8cbb\u306e\u5b85\u5730\u9020\u6210\u306b\u8981\u3059\u308b\u3059\u3079\u3066\u306e\u8cbb\u7528\u3092\u542b\u3081\u3066\u7b97\u5b9a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3000\u4e0a\u8ff0\u306e\u8868\u306e\u91d1\u984d\u306b\u306f\u3001\u4f10\u63a1\u30fb\u629c\u6839\u8cbb\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u4f10\u63a1\u30fb\u629c\u6839\u3092\u8981\u3059\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5e73\u5766\u5730\u306e\u5b85\u5730\u9020\u6210\u8cbb\u300d\u306e\u300c\u4f10\u63a1\u30fb\u629c\u6839\u8cbb\u300d\u306e\u91d1\u984d\u3092\u57fa\u306b\u7b97\u51fa\u3057\u52a0\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3000\u307e\u305f\u3001\u50be\u659c\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6e2c\u5b9a\u3059\u308b\u8d77\u70b9\u306f\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306b\u6700\u3082\u8fd1\u3044\u9053\u8def\u9762\u306e\u9ad8\u3055\u3068\u3057\u3001\u50be\u659c\u306e\u9802\u70b9\uff08\u6700\u4e0b\u70b9\uff09\u306f\u3001\u8a55\u4fa1\u3059\u308b\u571f\u5730\u306e\u9802\u70b9\uff08\u6700\u4e0b\u70b9\uff09\u304c\u5965\u884c\u8ddd\u96e2\u306e\u6700\u3082\u9577\u3044\u5730\u70b9\u306b\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_E.jpg\" alt=\"\" width=\"640\" height=\"740\" class=\"alignnone size-full wp-image-4302\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_E.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_E-259x300.jpg 259w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_E-185x214.jpg 185w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_E-225x260.jpg 225w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u3000\u50be\u659c\u5ea6\u3092\u6e2c\u308b\u305f\u3081\u306b\u306f\u3001\u56fd\u571f\u5730\u7406\u9662\u306e\u7b49\u9ad8\u7dda\u56f3\u3092\u7528\u3044\u3066\u5730\u56f3\u4e0a\u3067\u7b97\u51fa\u3059\u308b\u65b9\u6cd5\u3084\u3001\u73fe\u5730\u8abf\u67fb\u3067\u89d2\u5ea6\u50be\u659c\u8a08\u3084\u30ec\u30fc\u30b6\u30fc\u6e2c\u91cf\u5668\u3092\u7528\u3044\u3066\u78ba\u8a8d\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2. \u8a9e\u7fa9\u306e\u8aac\u660e<\/span><\/h2>\n<h3><span id=\"2-1\">2-1. \u8fb2\u5730\u3001\u5c71\u6797\u3001\u539f\u91ce<\/span><\/h3>\n<p>\u3000\u8fb2\u5730\u3068\u306f\u3001\u8015\u4f5c\u306e\u76ee\u7684\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u3092\u3044\u3044\uff08\u8fb2\u5730\u6cd52\u2460\uff09\u3001\u8015\u4f5c\u3068\u306f\u571f\u5730\u306b\u52b4\u8cbb\u3092\u52a0\u3048\u80a5\u57f9\u7ba1\u7406\u3092\u884c\u3063\u3066\u4f5c\u7269\u3092\u683d\u57f9\u3059\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3000\u3057\u305f\u304c\u3063\u3066\u3001\u73fe\u5728\u8015\u4f5c\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u8015\u4f5c\u3057\u3088\u3046\u3068\u3059\u308c\u3070\u3044\u3064\u3067\u3082\u8015\u4f5c\u3067\u304d\u308b\u3088\u3046\u306a\u571f\u5730\u306f\u8fb2\u5730\u3068\u5224\u5b9a\u3057\u307e\u3059\u304c\u3001\u9577\u671f\u9593\u653e\u7f6e\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u96d1\u8349\u7b49\u304c\u751f\u80b2\u3057\u3001\u5bb9\u6613\u306b\u8fb2\u5730\u306b\u5fa9\u5143\u3057\u5f97\u306a\u3044\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u539f\u91ce\u307e\u305f\u306f\u96d1\u7a2e\u5730\u3068\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8fb2\u5730\u3067\u3042\u3063\u3066\u3082\u73fe\u6cc1\u304c\u99d0\u8eca\u5834\u3068\u306a\u3063\u3066\u3044\u308b\u571f\u5730\u3082\u3001\u96d1\u7a2e\u5730\u3068\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3000\u305d\u3057\u3066\u3001\u5c71\u6797\u306f\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u7af9\u6728\u306e\u751f\u80b2\u3059\u308b\u571f\u5730\u3092\u3044\u3044\u3001\u539f\u91ce\u306f\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u96d1\u8349\u3084\u304b\u3093\u6728\u985e\u306e\u751f\u80b2\u3059\u308b\u571f\u5730\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2. \u5b85\u5730\u9020\u6210\u8cbb<\/span><\/h3>\n<dl>\n<dt>\u2460 \u6574\u5730\u8cbb<\/dt>\n<dd>\u51f9\u51f8\u304c\u3042\u308b\u571f\u5730\u306e\u5730\u9762\u3092\u5730\u306a\u3089\u3057\u3059\u308b\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u3084\u3001\u571f\u76db\u5de5\u4e8b\u3092\u8981\u3059\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u571f\u76db\u5de5\u4e8b\u3092\u3057\u305f\u5f8c\u306e\u5730\u9762\u3092\u5730\u306a\u3089\u3057\u3059\u308b\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u3092\u3044\u3044\u307e\u3059\u3002<\/dd>\n<dt>\u2461 \u4f10\u63a1\u30fb\u629c\u6839\u8cbb<\/dt>\n<dd>\u6a39\u6728\u304c\u751f\u80b2\u3057\u3066\u3044\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u6a39\u6728\u3092\u4f10\u63a1\u3057\u3001\u6839\u7b49\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u3092\u3044\u3044\u307e\u3059\u3002\u6574\u5730\u5de5\u4e8b\u306b\u3088\u3063\u3066\u6a39\u6728\u3092\u9664\u53bb\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u9020\u6210\u8cbb\u306b\u672c\u5de5\u4e8b\u8cbb\u3092\u542b\u3081\u307e\u305b\u3093\u3002<\/dd>\n<dt>\u2462 \u5730\u76e4\u6539\u826f\u8cbb<\/dt>\n<dd>\u6e7f\u7530\u306a\u3069\u8edf\u5f31\u306a\u8868\u571f\u3067\u8986\u308f\u308c\u305f\u571f\u5730\u306e\u5b85\u5730\u9020\u6210\u306b\u5f53\u305f\u308a\u3001\u5730\u76e4\u3092\u5b89\u5b9a\u3055\u305b\u308b\u305f\u3081\u306e\u5de5\u4e8b\u8cbb\u3092\u3044\u3044\u307e\u3059\u3002<\/dd>\n<dt>\u2463 \u571f\u76db\u8cbb<\/dt>\n<dd>\u9053\u8def\u3088\u308a\u3082\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u9ad8\u3055\uff08\u539f\u5247\u3068\u3057\u3066\u9053\u8def\u9762\uff09\u307e\u3067\u642c\u5165\u3057\u305f\u571f\u7802\u3067\u57cb\u3081\u7acb\u3066\u3001\u5730\u4e0a\u3052\u3059\u308b\u5834\u5408\u306e\u5de5\u4e8b\u8cbb\u3092\u3044\u3044\u307e\u3059\u3002<\/dd>\n<dt>\u2464 \u571f\u6b62\u8cbb<\/dt>\n<dd>\u9053\u8def\u3088\u308a\u3082\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u5b85\u5730\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u9ad8\u3055\uff08\u539f\u5247\u3068\u3057\u3066\u9053\u8def\u9762\uff09\u307e\u3067\u5730\u4e0a\u3052\u3059\u308b\u5834\u5408\u306b\u3001\u571f\u76db\u308a\u3057\u305f\u571f\u7802\u306e\u6d41\u51fa\u5d29\u58ca\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u69cb\u7bc9\u3059\u308b\u64c1\u58c1\u5de5\u4e8b\u8cbb\u3092\u3044\u3044\u307e\u3059\u3002<\/dd>\n<\/dl>\n<h3><span id=\"2-3\">2-3. \u5e02\u8857\u5316\u533a\u57df\u3068\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df<\/span><\/h3>\n<p>\u3000\u90fd\u5e02\u8a08\u753b\u6cd5\u3067\u306f\u3001\u7121\u79e9\u5e8f\u306a\u5e02\u8857\u5316\u3092\u9632\u6b62\u3057\u3001\u8a08\u753b\u7684\u306a\u5e02\u8857\u5316\u3092\u56f3\u308b\u305f\u3081\u3001\u90fd\u5e02\u8a08\u753b\u306b\u5e02\u8857\u5316\u533a\u57df\u3068\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306e\u533a\u5206\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3000\u5e02\u8857\u5316\u533a\u57df\u306f\u3001\u3059\u3067\u306b\u5e02\u8857\u5730\u3092\u5f62\u6210\u3057\u3066\u3044\u308b\u533a\u57df\u53ca\u3073\u304a\u304a\u3080\u306d10\u5e74\u4ee5\u5185\u306b\u512a\u5148\u7684\u304b\u3064\u8a08\u753b\u7684\u306b\u5e02\u8857\u5316\u3092\u56f3\u308b\u3079\u304d\u533a\u57df\u3068\u3055\u308c\u3001\u5e02\u8857\u5316\u8abf\u6574\u533a\u57df\u306f\u3001\u5e02\u8857\u5316\u3092\u6291\u5236\u3059\u3079\u304d\u533a\u57df\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3000\u5e02\u8857\u5316\u533a\u57df\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u308b\u306b\u306f\u3001\u5e02\u533a\u753a\u6751\u4f5c\u6210\u306e\u90fd\u5e02\u8a08\u753b\u56f3\u307e\u305f\u306f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3. \u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1<\/span><\/h2>\n<p>\u3000\u5e02\u8857\u5730\u5c71\u6797\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u5c71\u6797\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u5c71\u6797\u3092\u5b85\u5730\u306b\u8ee2\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u9020\u6210\u8cbb\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u3000\u306a\u304a\u3001\u305d\u306e\u5e02\u8857\u5730\u5c71\u6797\u306b\u3064\u3044\u3066\u5b85\u5730\u3078\u306e\u8ee2\u7528\u304c\u898b\u8fbc\u3081\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5c71\u6797\u306e\u4fa1\u984d\u306f\u3001\u8fd1\u96a3\u306e\u7d14\u5c71\u6797\u306e\u4fa1\u984d\u306b\u6bd4\u6e96\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u3000\u3053\u306e\u5834\u5408\u306e\u300c\u305d\u306e\u5e02\u8857\u5730\u5c71\u6797\u306b\u3064\u3044\u3066\u5b85\u5730\u3078\u306e\u8ee2\u7528\u304c\u898b\u8fbc\u3081\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u300d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3069\u3061\u3089\u304b\u306e\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u2460 \u305d\u306e\u5c71\u6797\u3092\u5b85\u5730\u6bd4\u6e96\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u7d50\u679c\u3001\u8fd1\u96a3\u306e\u7d14\u5c71\u6797\u306e\u4fa1\u984d\u306b\u6bd4\u6e96\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408<br \/>\n\u2461 \u305d\u306e\u5c71\u6797\u304c\u6025\u50be\u659c\u5730\u7b49\u3067\u3042\u308b\u305f\u3081\u306b\u5b85\u5730\u9020\u6210\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u3092\u56f3\u3067\u8868\u3059\u3068\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_F.jpg\" alt=\"\" width=\"640\" height=\"505\" class=\"alignnone size-full wp-image-4303\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_F.jpg 640w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_F-300x237.jpg 300w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_F-271x214.jpg 271w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2018\/09\/02_teku12_F-282x223.jpg 282w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><\/p>\n<p>\u3000\u306a\u304a\u3001\u6025\u50be\u659c\u5730\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u571f\u5730\u304b\u306f\u660e\u3089\u304b\u3068\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u300c\u6025\u50be\u659c\u5730\u306e\u5d29\u58ca\u306b\u3088\u308b\u707d\u5bb3\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3044\u3066\u50be\u659c\u5ea6\u304c30\u5ea6\u4ee5\u4e0a\u3067\u3042\u308b\u571f\u5730\u3092\u50be\u659c\u5730\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5c11\u306a\u304f\u3068\u3082\u50be\u659c\u5ea630\u5ea6\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u5b85\u5730\u3078\u306e\u8ee2\u7528\u304c\u898b\u8fbc\u3081\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3000\u307e\u305f\u3001\u5e73\u621014\u5e743\u670827\u65e5\u88c1\u6c7a\u306b\u304a\u3044\u3066\u3082\u300130\u5ea6\u4ee5\u4e0a\u306e\u50be\u659c\u5730\u306f\u5b85\u5730\u9020\u6210\u304c\u56f0\u96e3\u3068\u5224\u65ad\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"4\">4. \u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306e\u7559\u610f\u70b9<\/span><\/h2>\n<h3><span id=\"4-1\">4-1. \u73fe\u5730\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068<\/span><\/h3>\n<p>\u3000\u8a55\u4fa1\u5bfe\u8c61\u5730\u306b\u5b85\u5730\u9020\u6210\u8cbb\u304c\u63a7\u9664\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u73fe\u5730\u3078\u884c\u304b\u306a\u3051\u308c\u3070\u308f\u304b\u3089\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u73fe\u5730\u8abf\u67fb\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4-2. \u5e83\u5927\u5730\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u8003\u616e\u3059\u308b\u3053\u3068<\/span><\/h3>\n<p>\u3000\u5e02\u8857\u5730\u8fb2\u5730\u7b49\u304c\u5b85\u5730\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5e83\u5927\u5730\u306e\u8981\u4ef6\u3092\u5145\u305f\u3059\u3068\u304d\u306f\u3001\u5e83\u5927\u5730\u88dc\u6b63\u3092\u9069\u7528\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3000\u306a\u304a\u3001\u5e83\u5927\u5730\u88dc\u6b63\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5b85\u5730\u9020\u6210\u8cbb\u306e\u63a7\u9664\u306e\u91cd\u8907\u9069\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"4-3\">4-3. \u5b85\u5730\u8ee2\u7528\u304c\u56f0\u96e3\u304b\u3069\u3046\u304b<\/span><\/h3>\n<p>\u3000\u4e0a\u8a18\u300c3. \u5e02\u8857\u5730\u5c71\u6797\u306e\u8a55\u4fa1\u300d\u3067\u8aac\u660e\u3057\u305f\u3068\u304a\u308a\u3001\u5e02\u8857\u5730\u5c71\u6797\u306b\u304a\u3044\u3066\u5b85\u5730\u3078\u306e\u8ee2\u7528\u304c\u898b\u8fbc\u3081\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5c71\u6797\u306e\u4fa1\u984d\u306f\u3001\u8fd1\u96a3\u306e\u7d14\u5c71\u6797\u306e\u4fa1\u984d\u306b\u6bd4\u6e96\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u3000\u3053\u308c\u306f\u5e02\u8857\u5730\u8fb2\u5730\u3084\u5e02\u8857\u5730\u539f\u91ce\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u540c\u69d8\u306b\u8003\u3048\u307e\u3059\u306e\u3067\u3001\u5b85\u5730\u8ee2\u7528\u304c\u56f0\u96e3\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u7d14\u8fb2\u5730\u3084\u7d14\u539f\u91ce\u3068\u3057\u3066\u306e\u8a55\u4fa1\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3000\u8a55\u4fa1\u5bfe\u8c61\u5730\u306f\u5e02\u8857\u5316\u533a\u57df\u306b\u3042\u308b\u8fb2\u5730\u3084\u5c71\u6797\u3001\u305d\u3057\u3066\u539f\u91ce\u3067\u3059\u3002\u8def\u7dda\u4fa1\u304c\u4ed8\u3055\u308c\u305f\u9053\u8def\u3088\u308a\u3082\u4f4e\u3044\u4f4d\u7f6e\u306b\u6240\u5728\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002 \uff5e\u76ee\u6b21\uff5e1. \u5e02\u8857\u5730\u8fb2\u5730\u7b49\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u89811-1. \u50be\u659c\u5730\u306e\u5834\u54082 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":21756,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4297"}],"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=4297"}],"version-history":[{"count":4,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4297\/revisions"}],"predecessor-version":[{"id":22040,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/4297\/revisions\/22040"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/21756"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=4297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=4297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=4297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}