{"id":2464,"date":"2023-10-24T15:23:58","date_gmt":"2023-10-24T06:23:58","guid":{"rendered":"https:\/\/coasys.co.jp\/note\/?p=2464"},"modified":"2023-10-24T16:14:29","modified_gmt":"2023-10-24T07:14:29","slug":"22-asset-succession","status":"publish","type":"post","link":"https:\/\/coasys.co.jp\/note\/succession\/22-asset-succession\/","title":{"rendered":"\uff12\uff0d\uff12\uff0e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u7d4c\u55b6\u627f\u7d99\u6e08\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u8cc7\u7523\u627f\u7d99"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"728\" height=\"777\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/22-asset-succession.png\" alt=\"\" class=\"wp-image-2475\" srcset=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/22-asset-succession.png 728w, https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/22-asset-succession-281x300.png 281w\" sizes=\"(max-width: 728px) 100vw, 728px\" \/><\/figure>\n\n\n\n<p>\u5148\u4ee3\uff08\u7d44\u5408\u54e1\uff09\u306e\u751f\u524d\u306b\u3001\u7d4c\u55b6\u627f\u7d99\u6e08\u307f\u306e\u8fb2\u696d\u5f8c\u7d99\u8005\u306e\u5834\u5408\u306f\u3001\u7d4c\u55b6\u627f\u7d99\u306e\u624b\u7d9a\u304d\u306f\u6e08\u3093\u3067\u3044\u308b\u306e\u3067\u3001\u300c\uff12\uff0d\uff11\uff0e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u4e8b\u696d\u672a\u627f\u7d99\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u627f\u7d99\u300d\u3067\u6574\u7406\u3057\u305f\u6d41\u308c\u3068\u624b\u7d9a\u304d\u306e\u3046\u3061\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3001\u907a\u7523\u540d\u7fa9\u7b49\u306e\u5909\u66f4\u3001\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49\u3092\u884c\u3046\u306e\u307f\u3068\u306a\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff08\uff11\uff09\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u514d\u9664<\/h2>\n\n\n\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u7b49\u306e\u514d\u9664\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u305f\u6642\u306f\u3001\u514d\u9664\u306e\u5c4a\u51fa\u3092\u9045\u6ede\u306a\u304f\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5148\u4ee3\u304c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u5148\u4ee3\u306e\u6b7b\u4ea1\u7b49\u306e\u514d\u9664\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u305f\u6642\u3082\u3001\u514d\u9664\u306e\u5c4a\u51fa\u3092\u9045\u6ede\u306a\u304f\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th style=\"text-align:center\">\u533a\u5206<\/th><th style=\"width:60%;text-align:center\">\u66f8\u985e\u540d<\/th><th style=\"text-align:center\">\u63d0\u51fa\u5148<\/th><th style=\"width:7%;text-align:center\">\u69d8\u5f0f<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"3\" style=\"background-color:var(--color_pale03)\">\u7d0d\u7a0e\u7336\u4e88\u306e\u514d\u9664<\/td><td style=\"width:60%\">\u8d08\u4e0e\u7a0e\u306e\u514d\u9664\u5c4a\u51fa\u66f8<\/td><td rowspan=\"3\" style=\"text-align:center\">\u7a0e\u52d9\u7f72<\/td><td rowspan=\"2\" style=\"width:7%;text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-15.htm\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><\/tr><tr><td style=\"width:60%\">\u76f8\u7d9a\u7a0e\u306e\u514d\u9664\u5c4a\u51fa\u66f8<\/td><\/tr><tr><td style=\"width:60%\">\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u514d\u9664\u5c4a\u51fa\u66f8<\/td><td style=\"width:7%;text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/0020006-131_08.htm\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><\/tr><\/tbody><\/table><figcaption>\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8\uff1a\u56fd\u7a0e\u5e81 &gt; \u7a0e\u306e\u60c5\u5831\u30fb\u624b\u7d9a\u30fb\u7528\u7d19 &gt; \u7533\u544a\u624b\u7d9a\u30fb\u7528\u7d19 &gt; \u7533\u544a\u30fb\u7533\u8acb\u30fb\u5c4a\u51fa\u7b49\u3001\u7528\u7d19\uff08\u624b\u7d9a\u306e\u6848\u5185\u30fb\u69d8\u5f0f\uff09&gt; \u7a0e\u52d9\u624b\u7d9a\u306e\u6848\u5185\uff08\u7a0e\u76ee\u5225\u4e00\u89a7\uff09&gt; <a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/mokuji_03.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u30fb\u8d08\u4e0e\u7a0e\u95a2\u4fc2<\/a><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\uff08\uff12\uff09\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d<\/h2>\n\n\n\n<p>\u300c\uff12\uff0d\uff11\uff0e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u672a\u627f\u7d99\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u7d4c\u55b6\u627f\u7d99\u300d\u3068\u540c\u3058\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/2201-flow0.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/succession\/2101-death-notification\/\" target=\"_blank\" rel=\"noopener noreferrer\">\uff12\uff0d\uff11\uff0e\u76f8\u7d9a\u767a\u751f\u5f8c\u306e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u672a\u627f\u7d99\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u7d4c\u55b6\u627f\u7d99\u30fc\uff08\uff11\uff09\u6b7b\u4ea1\u624b\u7d9a\u304d\uff5e\uff08\uff12\uff09\u4e8b\u696d\u306e\u5ec3\u6b62\u30fc | C&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u7d44\u5408\u54e1\u304c\u4ea1\u304f\u306a\u3089\u308c\u3066\u3001\u76f8\u7d9a\u3092\u6a5f\u306b\u8fb2\u696d\u5f8c\u7d99\u8005\u306b\u7d4c\u55b6\u627f\u7d99\u3059\u308b\u5834\u5408\u3067\u3001\u3059\u3067\u306b\u8fb2\u696d\u5f8c\u7d99\u8005\u304c\u5c31\u8fb2\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3068\u3001\u305d\u306e\u6642\u70b9\u3067\u306f\u307e\u3060\u5c31\u8fb2\u3057\u3066\u304a\u3089\u305a\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u5c31\u8fb2\u3059\u308b\u30b1\u30fc&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<h2 class=\"wp-block-heading\">\uff08\uff13\uff09\u907a\u7523\u7b49\u540d\u7fa9\u306e\u5909\u66f4<\/h2>\n\n\n\n<p>\u300c\uff12\uff0d\uff11\uff0e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u672a\u627f\u7d99\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u7d4c\u55b6\u627f\u7d99\u300d\u3068\u307b\u307c\u540c\u3058\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/2106-inheritance-tax.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/succession\/2106-inheritance-tax\/\" target=\"_blank\" rel=\"noopener noreferrer\">\uff12\uff0d\uff11\uff0e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u672a\u627f\u7d99\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u76f8\u7d9a\u767a\u751f\u5f8c\u306e\u7d4c\u55b6\u627f\u7d99\u30fc\uff08\uff16\uff09\u907a\u7523\u7b49\u540d\u7fa9\u5909\u66f4\u3001\uff08\uff17\uff09\u76f8\u7d9a\u7a0e\u306e\u7533\u544a&#8230;<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u76f8\u7d9a\u7533\u544a\u671f\u9650\u306e10\u30f6\u6708\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u4eba\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3044\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u3001\u907a\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3084\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u4ed8\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u7d99\u627f\u8005\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<p>\u3000\u305f\u3060\u3057\u3001\u8fb2\u5730\u3092\u5168\u3066\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8fb2\u5730\u306e\u6a29\u5229\u79fb\u52d5\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\uff08\uff14\uff09\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49<\/h2>\n\n\n\n<p>\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u3001\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u8fb2\u5730\u7b49\u306f\u3001\u8d08\u4e0e\u8005\u304b\u3089\u76f8\u7d9a\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u90e8\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u52a0\u7b97\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u307b\u304b\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306f\u3001\u300c\uff12\uff0d\uff11\uff0e\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u672a\u627f\u7d99\u76f8\u7d9a\u4eba\uff09\u3078\u306e\u7d4c\u55b6\u627f\u7d99\u300d\u3068\u540c\u3058\uff08P47\u53c2\u7167\uff09\u3002<\/p>\n\n\n<div 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