{"id":738,"date":"2019-07-13T10:31:43","date_gmt":"2019-07-13T01:31:43","guid":{"rendered":"https:\/\/fpbank.co.jp\/?post_type=column&amp;p=738"},"modified":"2019-07-13T10:31:43","modified_gmt":"2019-07-13T01:31:43","slug":"inheritance-tax-amount-20-addition","status":"publish","type":"post","link":"https:\/\/fpbank.co.jp\/column\/inheritance-tax-amount-20-addition","title":{"rendered":"\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u3001\u610f\u5916\u3068\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u306e\u4ed5\u7d44\u307f"},"content":{"rendered":"\n<p>\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u984d\u306f\u540c\u3058\u306a\u306e\u306b\u3001\u8ab0\u304c\u53d7\u3051\u53d6\u308b\u304b\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u3082\u591a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u610f\u5916\u306b\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u300c\u305d\u306e\u6642\u300d\u306b\u4e88\u60f3\u5916\u306e\u8ca0\u62c5\u3067\u56f0\u3089\u306a\u3044\u3088\u3046\u3001\u8aac\u660e\u3057\u3066\u307f\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#2\">\uff11\uff0e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97\u3068\u306f<\/a><\/li><li><a href=\"#i\">\uff12\uff0e\u30b1\u30fc\u30b9\u2460\uff1a\u5b6b\u306b\u907a\u7523\u3092\u8d08\u308a\u305f\u3044<\/a><\/li><li><a href=\"#i-2\">\uff13\uff0e\u30b1\u30fc\u30b9\u2461\uff1a\u5144\u5f1f\u59c9\u59b9\u3001\u304a\u3044\u3081\u3044\u3001\u304c\u76f8\u7d9a<\/a><\/li><li><a href=\"#i-3\">\uff14\uff0e\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"2\"><strong>\uff11\uff0e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97\u3068\u306f<\/strong><\/span><\/h2>\n<p>\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u3068\u306f\u300c\u76f8\u7d9a\u3001\u907a\u8d08\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u53ca\u3073\u914d\u5076\u8005\u4ee5\u5916\u306e\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u914d\u5076\u8005\u3068\u5b50\u3001\u307e\u305f\u306f\u7236\u6bcd\u4ee5\u5916\u306e\u4eba\u304c\u907a\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u5897\u3057\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i\"><strong>\uff12\uff0e\u30b1\u30fc\u30b9\u2460\uff1a\u5b6b\u306b\u907a\u7523\u3092\u8d08\u308a\u305f\u3044<\/strong><\/span><\/h2>\n<p>\u304b\u308f\u3044\u3044\u5b6b\u306b\u3001\u907a\u7523\u306e\u4e00\u90e8\u3092\u76f4\u63a5\u6e21\u3057\u3066\u3042\u3052\u305f\u3044\u3001\u3068\u3044\u3046\u6c17\u6301\u3061\u3092\u6301\u305f\u308c\u308b\u65b9\u306f\u5c11\u306a\u304f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u5b6b\u304c\u76f8\u7d9a\u4eba\u3067\u306a\u304f\u3066\u3082\u3001\u907a\u8a00\u3092\u4f5c\u6210\u3059\u308c\u3070\u3001\u76f4\u63a5\u907a\u7523\u3092\u6e21\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u5b6b\u306f\u300c\u914d\u5076\u8005\u3068\u5b50\u3001\u307e\u305f\u306f\u7236\u6bcd\u4ee5\u5916\u300d\u306a\u306e\u3067\u3001\u5b6b\u304c\u53d6\u5f97\u3057\u305f\u907a\u7523\u306e\u76f8\u7d9a\u7a0e\u984d\u306f\uff12\u5272\u5897\u3057\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001\u5b6b\u3092\u990a\u5b50\u306b\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u3088\u3046\u306a\u300c\u5b6b\u990a\u5b50\u300d\u3068\u8a00\u308f\u308c\u308b\u5834\u5408\u3082\u3001\u76f8\u7d9a\u7a0e\u984d\u306f\uff12\u5272\u5897\u3057\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u751f\u547d\u4fdd\u967a\u306e\u6b7b\u4ea1\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u3092\u5b6b\u306b\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3001\u3053\u306e\u5834\u5408\u3001\u5b6b\u306f\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u306e\u3067\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u76f8\u7d9a\u7a0e\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u7121\u3044\u4e0a\u306b\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\uff12\u5272\u5897\u3057\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u304b\u3051\u65b9\u306f\u3067\u304d\u308c\u3070\u907f\u3051\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u5236\u5ea6\u306f\u8d08\u4e0e\u7a0e\u306b\u306f\u7121\u3044\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3067\u5b6b\u306b\u751f\u524d\u8d08\u4e0e\u3092\u9032\u3081\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u5f71\u97ff\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-2\"><strong>\uff13\uff0e\u30b1\u30fc\u30b9\u2461\uff1a\u5144\u5f1f\u59c9\u59b9\u3001\u304a\u3044\u3081\u3044\u3001\u304c\u76f8\u7d9a<\/strong><\/span><\/h2>\n<p>\u72ec\u8eab\u306e\u5834\u5408\u306e\u907a\u7523\u3001\u307e\u305f\u5b50\u3069\u3082\u304c\u3044\u306a\u3044\u592b\u5a66\u306e\u4e8c\u6b21\u76f8\u7d9a\uff08\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306e\u76f8\u7d9a\uff09\u3067\u306f\u3001\u5144\u5f1f\u59c9\u59b9\u3084\u305d\u306e\u5b50\uff08\u304a\u3044\u30fb\u3081\u3044\uff09\u304c\u76f8\u7d9a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u3082\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u306e\u984d\u306f\uff12\u5272\u5897\u3057\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3082\u3057\u3001\u304a\u3044\u3084\u3081\u3044\u3092\u990a\u5b50\u306b\u3057\u305f\u5834\u5408\u306f\u3001\u990a\u5b50\u306f\u4e00\u89aa\u7b49\u306e\u6cd5\u5b9a\u8840\u65cf\u3068\u3055\u308c\u308b\u305f\u3081\u3001\uff12\u5272\u5897\u3057\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-3\"><strong>\uff14\uff0e\u307e\u3068\u3081<\/strong><\/span><\/h2>\n<p>\u9811\u5f35\u3063\u3066\u4f5c\u3063\u3066\u304d\u305f\u8ca1\u7523\u3001\u307e\u305f\u5148\u7956\u304b\u3089\u53d7\u3051\u7d99\u3044\u3067\u304d\u305f\u5927\u5207\u306a\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306f\u3067\u304d\u308b\u3060\u3051\u5c11\u306a\u304f\u3057\u3066\u3001\u5b50\u5b6b\u306b\u6b8b\u3057\u305f\u3044\uff08\u5f15\u304d\u7d99\u304e\u305f\u3044\uff09\u3068\u3044\u3046\u6c17\u6301\u3061\u306f\u5f53\u7136\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u76f8\u7d9a\u306b\u306f\u8272\u3005\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308a\u3001\u4e88\u3081\u3042\u308b\u7a0b\u5ea6\u6e96\u5099\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u3044\u3056\u3068\u3044\u3046\u6642\u306b\u614c\u3066\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>\u5bb6\u7cfb\u56f3\u3092\u66f8\u3044\u305f\u308a\u3001\u8ca1\u7523\u306e\u4e00\u89a7\u3092\u66f8\u304d\u51fa\u3059\u306a\u3069\u3067\u304d\u308b\u3053\u3068\u304b\u3089\u3001\u65e9\u3081\u306b\u6e96\u5099\u3092\u59cb\u3081\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\uff1c\u53c2\u8003\uff1e \u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\u300cNo.4157\u3000\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u300d\u3000\u3000\u3000\u3000\u3000<a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4157.htm<\/a><\/p>\n<p>\u300cNo.4170\u3000\u76f8\u7d9a\u4eba\u306e\u4e2d\u306b\u990a\u5b50\u304c\u3044\u308b\u3068\u304d\u300d\u3000\u3000\u3000\u3000\u3000<a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4170.htm<\/a><\/p>\n<p>\u300cNo.4114\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u6b7b\u4ea1\u4fdd\u967a\u91d1\u300d\u3000\u3000\u3000\u3000\u3000<a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4114.htm<\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 10pt;\">2019\u5e747\u670813\u65e5<\/span><br \/><span style=\"font-size: 10pt;\">text by \u4e45\u4fdd\u7530 \u6b63\u5e83<\/span><br \/><span style=\"font-size: 10pt;\">\uff26\uff30\u30d0\u30f3\u30af<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u984d\u306f\u540c\u3058\u306a\u306e\u306b\u3001\u8ab0\u304c\u53d7\u3051\u53d6\u308b\u304b\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u304c\uff12\u5272\u3082\u591a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u610f\u5916\u306b\u77e5\u3089\u308c\u3066\u3044\u306a\u3044\u3053\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u300c\u305d\u306e\u6642\u300d\u306b\u4e88\u60f3\u5916\u306e\u8ca0\u62c5\u3067\u56f0\u3089\u306a\u3044\u3088\u3046\u3001\u8aac\u660e\u3057\u3066\u307f\u307e\u3059\u3002 \u76ee\u6b21\uff11\uff0e\u76f8\u7d9a\u7a0e\u984d\u306e2\u5272\u52a0\u7b97\u3068\u306f\uff12\uff0e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":302,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"class_list":["post-738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-29","tag-30","tag-28","tag-12"],"_links":{"self":[{"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/posts\/738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/comments?post=738"}],"version-history":[{"count":0,"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/posts\/738\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/media\/302"}],"wp:attachment":[{"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/media?parent=738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fpbank.co.jp\/column\/wp-json\/wp\/v2\/categories?post=738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}