{"id":2439,"date":"2026-03-27T14:30:45","date_gmt":"2026-03-27T05:30:45","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2439"},"modified":"2026-03-27T14:30:45","modified_gmt":"2026-03-27T05:30:45","slug":"family-succession-and-successor-development","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/family-succession-and-successor-development","title":{"rendered":"\u89aa\u65cf\u5185\u627f\u7d99\u306e\u5f8c\u7d99\u8005\u80b2\u6210\u6cd5\uff5c\u5f8c\u7d99\u8005\u306e\u9078\u629e\u304b\u3089\u6bb5\u968e\u5225\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7db2\u7f85"},"content":{"rendered":"<p>\u300c\u5b50\u3069\u3082\u306b\u4e8b\u696d\u627f\u7d99\u3057\u305f\u3044\u306e\u3067\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066\u306e\u8cc7\u8cea\u3084\u80fd\u529b\u3092\u8eab\u306b\u3064\u3051\u3055\u305b\u305f\u3044\u300d<\/p>\n<p>\u300c\u89aa\u65cf\u5185\u627f\u7d99\u306e\u5f8c\u7d99\u8005\u80b2\u6210\u3067\u306f\u3001\u4f55\u304b\u3089\u59cb\u3081\u305f\u3089\u3044\u3044\u306e\u304b\u300d<\/p>\n<p>\u89aa\u65cf\u5185\u627f\u7d99\u3067\u306f\u3001\u5f8c\u7d99\u8005\u3068\u306a\u308b\u4eba\u7269\u304c\u793e\u5185\u5916\u306e\u95a2\u4fc2\u8005\u3092\u7d0d\u5f97\u3055\u305b\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u304c\u3001\u305d\u306e\u5f8c\u306e\u4e8b\u696d\u306e\u5c55\u958b\u3084\u8077\u5834\u6587\u5316\u306b\u5927\u304d\u304f\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u3059\u3002<\/p>\n<p>\u3042\u306a\u305f\u81ea\u8eab\u306e\u5b50\u3069\u3082\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u89aa\u65cf\u306b\u4e8b\u696d\u3092\u627f\u7d99\u3055\u305b\u308b\u306b\u306f\u3001\u5f8c\u7d99\u8005\u3068\u306a\u308b\u4eba\u7269\u306b\u3001<span 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#ff0000\"><strong>\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306f\u3001\u77ed\u304f\u30665\u5e74\u3001\u9577\u3051\u308c\u307010\u6570\u5e74\u306b\u6e21\u308b\u9577\u671f\u8a08\u753b\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u8a08\u753b\u9014\u4e2d\u3067\u7d30\u304b\u3044\u4fee\u6b63\u3059\u308b\u3053\u3068\u306f\u3082\u3061\u308d\u3093\u53ef\u80fd\u3067\u3059\u304c\u3001\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u624b\u9806\u3067\u660e\u78ba\u306b\u30b4\u30fc\u30eb\u8a2d\u5b9a\u3092\u3059\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/7Rw9IDeaLYXqH105fpVsA6lyG-1770620131.png\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>STEP\uff11\uff1a\u7d4c\u55b6\u72b6\u6cc1\u30fb\u7d4c\u55b6\u8ab2\u984c\u7b49\u306e\u660e\u78ba\u5316<\/h3>\n<p>\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306e\u7b56\u5b9a\u306b\u3042\u305f\u308a\u3001\u6700\u521d\u306b\u53d6\u308a\u7d44\u3080\u306e\u304c\u81ea\u793e\u306e\u300c\u7d4c\u55b6\u6226\u7565\u300d\u3084\u300c\u30d3\u30b8\u30e7\u30f3\u300d\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u7d4c\u55b6\u72b6\u6cc1\u3084\u7d4c\u55b6\u8ab2\u984c\u306e\u5206\u6790\u30fb\u628a\u63e1\u30fb\u78ba\u8a8d\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u4f5c\u696d\u306f\u3001\u73fe\u5728\u306e\u7d4c\u55b6\u5c64\u5168\u54e1\u3067\u3001\u4f55\u5ea6\u3082\u30d5\u30a3\u30fc\u30c9\u30d0\u30c3\u30af\u3092\u91cd\u306d\u3066\u53d6\u308a\u7d44\u307f\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306b\u6319\u3052\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u3067\u627f\u7d99\u3084\u767a\u5c55\u3055\u305b\u305f\u3044\u5206\u91ce\u3092\u5206\u6790\u3057\u3001\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306e\u8ef8\u3068\u306a\u308b\u30b4\u30fc\u30eb\u306b\u8a2d\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306e\u524d\u306b\u6d17\u3044\u51fa\u3059\u3079\u304d\u5206\u6790\u30fb\u628a\u63e1\u30fb\u78ba\u8a8d\u4e8b\u9805\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u25fb\ufe0e\u7d4c\u55b6\u6226\u7565<\/strong><br \/>\n<strong>\u25fb\ufe0e\u4f01\u696d\u7406\u5ff5<\/strong><br \/>\n<strong>\u25fb\ufe0e\u6587\u5316\u30fb\u793e\u98a8<\/strong><br \/>\n<strong>\u25fb\ufe0e\u88fd\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9<\/strong><br \/>\n<strong>\u25fb\ufe0e\u6280\u8853<\/strong><br \/>\n<strong>\u25fb\ufe0e\u7d4c\u55b6\u74b0\u5883<\/strong><br \/>\n<strong>\u25fb\ufe0e\u81ea\u793e\u306e\u7d44\u7e54\u529b\u306a\u3069<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"color: #ff0000\"><strong>\u5f8c\u7d99\u8005\u5019\u88dc\u306b\u5bfe\u3057\u3001\u76ee\u6307\u3059\u3079\u304d\u672a\u6765\u306e\u9053\u7b4b\u3092\u3064\u3051\u308b\u3053\u3068\u3068\u3001\u4e8b\u696d\u627f\u7d99\u524d\u306b\u3044\u307e\u4e00\u5ea6\u7d44\u7e54\u3068\u3057\u3066\u306e\u5730\u76e4\u3092\u56fa\u3081\u308b\u610f\u5473\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3 id=\"a2\"><a><\/a>STEP\uff12\uff1a\u4eba\u6750\u306b\u6c42\u3081\u308b\u8981\u4ef6\u306e\u6c7a\u5b9a\u3068\u4eba\u6750\u306e\u9078\u51fa<\/h3>\n<p>\u7d99\u627f\u3084\u5c06\u6765\u767a\u5c55\u3055\u305b\u305f\u3044\u5206\u91ce\u306e\u5206\u6790\u3092\u53d7\u3051\u3001\u4e8b\u696d\u627f\u7d99\u306b\u5fc5\u8981\u306a\u5c06\u6765\u306e\u5f8c\u7d99\u8005\u306e\u4eba\u6750\u8981\u4ef6\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<p>\u6c42\u3081\u308b\u30b9\u30ad\u30eb\u3084\u30ce\u30a6\u30cf\u30a6\u3001\u7d4c\u9a13\u306e\u307b\u304b\u3001\u52d5\u6a5f\u3084\u4fa1\u5024\u89b3\u3001\u6027\u683c\u306a\u3069\u306e\u57fa\u790e\u7684\u306a\u884c\u52d5\u7279\u6027\u306e\u6761\u4ef6\u3092\u7d30\u304b\u304f\u6c7a\u3081\u3066\u3044\u304f\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u4e3b\u306a\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u5f8c\u7d99\u8005\u4eba\u6750\u306b\u6c42\u3081\u308b\u4e3b\u306a\u8981\u4ef6\u3011<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/sDFtGVhUwCoJLnrIg5u6m9dQ7-1770620132.jpg\" \/><\/p>\n<p>\u30b9\u30ad\u30eb\u3084\u30ce\u30a6\u30cf\u30a6\u3001\u7d4c\u9a13\u306f\u3001\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306e\u4e2d\u3067\u5b9f\u969b\u306b\u7d4c\u55b6\u3092\u5b66\u3073\u306a\u304c\u3089\u3001\u8eab\u306b\u3064\u3051\u3055\u305b\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u30de\u30a4\u30f3\u30c9\u30bb\u30c3\u30c8\u3084\u30b3\u30f3\u30d4\u30c6\u30f3\u30b7\u30fc\u3068\u3044\u3063\u305f\u8cc7\u8cea\u306e\u90e8\u5206\u306f\u3001\u601d\u8003\u306e\u7fd2\u6163\u4ed8\u3051\u306a\u3069\u3067\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3057\u3066\u4f38\u3070\u3059\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c\u3001<span style=\"color: #ff0000\"><strong>\u3042\u308b\u7a0b\u5ea6\u306e\u4e0b\u5730\u3092\u3082\u3063\u3066\u3044\u308b\u4eba\u6750\u3092\u5f8c\u7d99\u8005\u5019\u88dc\u306b\u9078\u3076\u306e\u304c\u826f\u3044<\/strong><\/span>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/succession-within-family-successor-training\/#a1\">2.\u89aa\u65cf\u5185\u627f\u7d99\u3067\u80b2\u6210\u3059\u308b\u5f8c\u7d99\u8005\u304c\u6301\u3063\u3066\u3044\u308b\u3079\u304d\u8cc7\u8cea<\/a>\u3067\u7d39\u4ecb\u3057\u307e\u3059\u306e\u3067\u3001\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4eba\u6750\u306e\u8981\u4ef6\u3068\u5408\u308f\u305b\u3066\u3001\u4e8b\u696d\u627f\u7d99\u6642\u306e\u793e\u9577\u30fb\u5f79\u54e1\u306a\u3069\u306e\u5f79\u8077\u3084\u3001\u305d\u306e\u4eba\u6570\u3068\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u3001\u627f\u7d99\u5f8c\u306e\u4f01\u696d\u306e\u898f\u6a21\u3084\u65b9\u5411\u6027\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u3066\u8a73\u7d30\u3092\u6c7a\u3081\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h3>STEP\uff13\uff1a\u5019\u88dc\u8005\u306e\u9078\u51fa<\/h3>\n<p>\u80b2\u6210\u3059\u308b\u5f8c\u7d99\u8005\u5019\u88dc\u3092\u6c7a\u3081\u307e\u3059\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u5019\u88dc\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306f\u3001<span style=\"color: #ff0000\"><strong>\u5019\u88dc\u8005\u5168\u54e1\u306b\u305d\u308c\u305e\u308c\u306b\u5408\u3063\u305f\u5f8c\u7d99\u8005\u80b2\u6210\u3092\u53d7\u3051\u3055\u305b<\/strong><\/span>\u3001\u9069\u6b63\u3092\u898b\u3066\u6700\u7d42\u7684\u306b\u4e00\u4eba\u3092\u9078\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u9078\u3070\u308c\u306a\u304b\u3063\u305f\u5f8c\u7d99\u8005\u5019\u88dc\u306f\u3001\u5c06\u6765\u306e\u7d4c\u55b6\u8005\u306e\u88dc\u4f50\u5f79\u306b\u306a\u308b\u3053\u3068\u3092\u7d04\u675f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u81ea\u793e\u3092\u7e6b\u6804\u3055\u305b\u3088\u3046\u3068\u3044\u3046\u601d\u3044\u3084\u3001\u5468\u56f2\u306b\u5bfe\u3059\u308b\u601d\u3044\u3084\u308a\u304c\u3042\u308b\u304b\u306a\u3069\u3001\u7d4c\u55b6\u8005\u306b\u3075\u3055\u308f\u3057\u3044\u60c5\u71b1\u3068\u4eba\u67c4\u3068\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3092\u898b\u6975\u3081\u3001\u5019\u88dc\u8005\u3092\u9078\u3073\u307e\u3059\u3002<\/p>\n<h2 id=\"a1\">2.\u89aa\u65cf\u5185\u627f\u7d99\u3067\u80b2\u6210\u3059\u308b\u5f8c\u7d99\u8005\u304c\u6301\u3064\u3079\u304d\u8cc7\u8cea<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/yRMSsQv8mn7cLhWVed3xiflt0-1770620133.jpg\" \/><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/succession-within-family-successor-training\/#a2\">STEP2\uff1a\u4eba\u6750\u306b\u6c42\u3081\u308b\u8981\u4ef6\u306e\u6c7a\u5b9a\u3068\u4eba\u6750\u306e\u9078\u51fa<\/a>\u3067\u7d30\u304b\u304f\u6c7a\u3081\u308b\u5f8c\u7d99\u8005\u9078\u3073\u3067\u3059\u304c\u3001\u5927\u307e\u304b\u306b\u4ee5\u4e0b\u306e\u8cc7\u8cea\u306b\u3064\u3044\u3066\u3042\u308b\u7a0b\u5ea6\u306e\u4e0b\u5730\u304c\u3042\u308b\u4eba\u6750\u3092\u5f8c\u7d99\u8005\u3068\u3057\u3066\u9078\u3076\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/NG0xhwLzFutWsDJ6TYmivg9VQ-1770620134.png\" \/><\/p>\n<p>\u5f8c\u7d99\u8005\u306e\u8cc7\u8cea\u3092\u898b\u308b\u306b\u306f\u3001\u300c\u30af\u30ec\u30da\u30ea\u30f3\u691c\u67fb\u300d\u306a\u3069\u3001\u5916\u90e8\u306e\u8cc7\u8cea\u30c6\u30b9\u30c8\u306a\u3069\u3092\u7528\u3044\u308b\u306e\u3082\u6709\u52b9\u3067\u3059\u3002\u4fdd\u6709\u80fd\u529b\u306e\u9ad8\u3055\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u3001\u8cc7\u8cea\u7684\u306a\u80b2\u6210\u52b9\u7387\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u3082\u65e9\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>2-1.\u5168\u4f53\u3092\u6307\u63ee\u3059\u308b\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7<\/h3>\n<p>\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u3092\u6301\u3063\u3066\u8077\u52d9\u306b\u3042\u305f\u308b\u3053\u3068\u306f\u3001\u7d4c\u55b6\u8005\u306b\u3068\u3063\u3066\u4e0d\u53ef\u6b20\u306a\u4ed5\u4e8b\u3067\u3042\u308a\u3001\u8cac\u4efb\u3067\u3059\u3002<\/p>\n<p>\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u306b\u6c42\u3081\u3089\u308c\u308b\u884c\u52d5\u306f\u3001\u30d3\u30b8\u30e7\u30f3\u3084\u30b4\u30fc\u30eb\u3092\u5b9a\u3081\u3001\u7c98\u308a\u5f37\u304f\u7d99\u7d9a\u7684\u306b\u30e1\u30f3\u30d0\u30fc\u3092\u9f13\u821e\u3057\u3066\u3001\u7d44\u7e54\u3092\u5c0e\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u25fb\ufe0e \u660e\u78ba\u306a\u30d3\u30b8\u30e7\u30f3\u3092\u6301\u3061\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u63d0\u793a\u3059\u308b<\/strong><br \/>\n<strong>\u25fb\ufe0e \u30b9\u30bf\u30c3\u30d5\u500b\u4eba\u3084\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u696d\u52d9\u72b6\u6cc1\u3092\u7ba1\u7406\u30fb\u6307\u5c0e\u3059\u308b<\/strong><br \/>\n<strong>\u25fb\ufe0e \u9069\u5207\u306a\u4eba\u6750\u914d\u7f6e\u3084\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4eba\u9593\u95a2\u4fc2\u306b\u914d\u616e\u3059\u308b<\/strong><br \/>\n<strong>\u25fb\ufe0e \u30c1\u30fc\u30e0\u5185\u5916\u554f\u308f\u305a\u5fc5\u8981\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5909\u5316\u30fb\u884c\u52d5\u30fb\u8aac\u660e\u3059\u308b<\/strong><br \/>\n<strong>\u25fb\ufe0e 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id=&#8221;family&#8221;]<\/p>\n<h2>3.\u5f8c\u7d99\u8005\u80b2\u6210\u306e\u5e74\u6b21\u8a08\u753b\u4f8b<\/h2>\n<p>\u5192\u982d\u3067\u3082\u63b2\u3052\u307e\u3057\u305f\u304c\u3001\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306b\u57fa\u3065\u3044\u305f\u57fa\u672c\u7684\u306a\u5e74\u6b21\u8a08\u753b\u3068\u3057\u3066\u3001\u304a\u304a\u3088\u305d\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u5f8c\u7d99\u8005\u80b2\u6210\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>1\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u57fa\u672c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6559\u80b2\u3092\u53d7\u3051\u3055\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>2\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306b\u53c2\u52a0\u3055\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>3\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u7d4c\u55b6\u8005\u306e\u6307\u5c0e\u306e\u4e0b\u3067\u3055\u307e\u3056\u307e\u306a\u90e8\u9580\u306e\u7d4c\u9a13\u3092\u7a4d\u307e\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>4\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30d3\u30b8\u30cd\u30b9\u306e\u6226\u8853\u7684\u306a\u5f79\u5272\u3092\u62c5\u5f53\u3055\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>5\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u30fb\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u3092\u53d7\u3051\u3055\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>6\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30c1\u30fc\u30e0\u30ea\u30fc\u30c0\u30fc\u3068\u3057\u3066\u306e\u7d4c\u9a13\u3092\u7a4d\u307e\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>7\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30d3\u30b8\u30cd\u30b9\u6226\u7565\u306e\u5b66\u7fd2\u3068\u5b9f\u8df5\u3092\u7e70\u308a\u8fd4\u3055\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>8\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30e1\u30f3\u30bf\u30fc\u30b7\u30c3\u30d7\u306b\u3088\u308b\u30b5\u30dd\u30fc\u30c8\u3092\u3059\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>9\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306e\u6587\u5316\u3068\u4fa1\u5024\u89b3\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u3055\u305b\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>10\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u7d4c\u55b6\u8005\u3068\u5171\u540c\u3067\u7d4c\u55b6\u3092\u9032\u3081\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>11\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u7d4c\u55b6\u8005\u3068\u306e\u5171\u540c\u7d4c\u55b6\u3092\u7d9a\u3051\u3001\u6bb5\u968e\u7684\u306a\u79fb\u884c\u3092\u958b\u59cb\u3059\u308b<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>12\u5e74\u76ee<\/strong><\/td>\n<td><strong>\u7d4c\u55b6\u8005\u304c\u5f15\u9000\u3057\u3001\u7d4c\u55b6\u3092\u5b8c\u5168\u306b\u5f15\u304d\u7d99\u3050<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306e\u7b56\u5b9a\u306b\u3042\u305f\u308a\u6d17\u3044\u51fa\u3057\u305f\u3001\u5f8c\u7d99\u8005\u306b\u8eab\u306b\u3064\u3051\u3055\u305b\u305f\u3044\u30b9\u30ad\u30eb\u3084\u7d4c\u9a13\u3001\u307e\u305f\u306f\u5f8c\u7d99\u8005\u672c\u4eba\u304c\u30d3\u30b8\u30cd\u30b9\u30de\u30f3\u3068\u3057\u3066\u3059\u3067\u306b\u3069\u3093\u306a\u7d4c\u9a13\u3092\u7a4d\u3093\u3067\u3044\u308b\u304b\u306b\u3088\u308a\u3001\u5185\u5bb9\u306f\u9069\u5b9c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3042\u304f\u307e\u3067\u3082\u3054\u304f\u57fa\u672c\u7684\u306a\u5e74\u6b21\u8a08\u753b\u3068\u3057\u3066\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>1\u5e74\u76ee\uff1a\u57fa\u672c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6559\u80b2\u3092\u53d7\u3051\u3055\u305b\u308b<\/h3>\n<p>\u307e\u305a\u306f\u793e\u4f1a\u4eba\u3068\u3057\u3066\u306e\u57fa\u672c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6559\u80b2\u3092\u53d7\u3051\u3055\u305b\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u57fa\u672c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6559\u80b2\u306f\u3001\u81ea\u793e\u306b\u8b1b\u5e2b\u3084\u30bb\u30df\u30ca\u30fc\u3092\u547c\u3093\u3067\u884c\u3063\u3066\u3082\u826f\u3044\u3067\u3059\u3057\u3001\u5f8c\u7d99\u8005\u304c\u4ed6\u793e\u306b\u5c31\u8077\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u3053\u3067\u8eab\u306b\u3064\u3051\u3055\u305b\u3066\u3082\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u57fa\u672c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6559\u80b2\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u57fa\u672c\u7684\u306a\u30d3\u30b8\u30cd\u30b9\u6559\u80b2\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u25fb\ufe0e 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58b\u59cb\u3059\u308b<\/h3>\n<p>\u5171\u540c\u7d4c\u55b6\u3092\u7d9a\u3051\u306a\u304c\u3089\u3001\u6bb5\u968e\u7684\u306b\u7d4c\u55b6\u6a29\u3084\u8ca1\u7523\u6a29\u306a\u3069\u3092\u5f8c\u7d99\u8005\u306b\u79fb\u884c\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u7d4c\u55b6\u306e\u6bb5\u968e\u7684\u79fb\u884c\u3092\u56f3\u308b\u3082\u306e\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u7d4c\u55b6\u6a29\uff1a\u682a\u5f0f<\/strong><br 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href=\"https:\/\/www.ht-tax.or.jp\/familyoffice-guide\/succession-within-family-successor-training\/#a3\">4.\u89aa\u65cf\u5185\u627f\u7d99\u306b\u304a\u3044\u3066\u5f8c\u7d99\u8005\u80b2\u6210\u3068\u4e26\u884c\u3057\u3066\u3084\u308b\u3079\u304d2\u3064\u306e\u3053\u3068<\/a>\u306e\u7ae0\u3067\u3082\u89e3\u8aac\u3057\u307e\u3059\u304c\u3001\u7a0e\u52d9\u306b\u7d61\u3080\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u614e\u91cd\u306b\u9032\u3081\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><a><\/a>12\u5e74\u76ee\uff1a\u7d4c\u55b6\u8005\u304c\u5f15\u9000\u3057\u3001\u7d4c\u55b6\u3092\u5b8c\u5168\u306b\u5f15\u304d\u7d99\u3050<\/h3>\n<p>\u3059\u3079\u3066\u306e\u7d4c\u55b6\u3092\u5f8c\u7d99\u8005\u306b\u5f15\u304d\u7d99\u304e\u3001\u7d4c\u55b6\u8005\u306f\u5f15\u9000\u3057\u307e\u3059\u3002\u524d\u7d4c\u55b6\u8005\u306f\u516c\u79c1\u3068\u3082\u306b\u5f8c\u7d99\u8005\u306e\u76f8\u8ac7\u5f79\u3068\u306a\u308a\u3001\u7d4c\u55b6\u304b\u3089\u96e2\u308c\u305f\u3053\u3068\u3092\u793e\u5185\u5916\u306b\u5831\u544a\u3057\u307e\u3059\u3002<\/p>\n<p>\u89aa\u65cf\u5185\u627f\u7d99\u3067\u306f\u3001\u5185\u90e8\u6607\u9032\u3057\u305f\u8005\u3088\u308a\u3082\u300c\u81ea\u5206\u3092\u9078\u3093\u3067\u304f\u308c\u305f\u524d\u4efb\u8005\u3084\u540c\u50da\u305f\u3061\u300d\u3078\u306e\u3057\u304c\u3089\u307f\u304c\u306a\u3044\u3053\u3068\u3067\u3001<span style=\"color: #ff0000\"><strong>\u4e8b\u696d\u627f\u7d99\u306b\u3088\u308b\u3001\u6210\u9577\u3078\u3064\u306a\u304c\u308b\u826f\u3044\u5909\u5316\u3092\u751f\u307f\u51fa\u3057\u3084\u3059\u3044<\/strong><\/span>\u3068\u3044\u3046\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u304c\u80fd\u52d5\u7684\u306a\u884c\u52d5\u3092\u53d6\u308a\u3084\u3059\u3044\u74b0\u5883\u3092\u4f5c\u308a\u51fa\u3057\u3001\u5b89\u5fc3\u3057\u3066\u8a17\u3057\u5207\u308b\u3053\u3068\u304c\u3001\u7d4c\u55b6\u8005\u3068\u3057\u3066\u6700\u5f8c\u306b\u884c\u3046\u3079\u304d\u4e00\u5927\u4e8b\u696d\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"a3\">4.\u89aa\u65cf\u5185\u627f\u7d99\u306b\u304a\u3044\u3066\u5f8c\u7d99\u8005\u80b2\u6210\u3068\u4e26\u884c\u3057\u3066\u3084\u308b\u3079\u304d2\u3064\u306e\u3053\u3068<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/N0DG2ZicJS6YesC1d8oE5Lq9p-1770620134.png\" \/><\/p>\n<p>\u5f8c\u7d99\u8005\u306e\u80b2\u6210\u306f\u3001\u7d4c\u55b6\u8005\u306e\u6700\u5f8c\u306e\u4e00\u5927\u4e8b\u696d\u3067\u3059\u304c\u3001\u4e8b\u696d\u627f\u7d99\u3092\u5186\u6ed1\u306b\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3082\u540c\u6642\u9032\u884c\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/storage.googleapis.com\/pencii.jp\/upload\/front\/9a59c641acf453fcfecf63dcc26a5d3f\/WFzqc8rY5SLo3aDlVBfpKAy4g-1770620135.png\" \/><\/p>\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><a><\/a>4-1.\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b<\/h3>\n<p>\u89aa\u65cf\u5185\u627f\u7d99\u306e\u5834\u5408\u3001\u4f1a\u793e\u682a\u5f0f\u306f\u8d08\u4e0e\u304b\u76f8\u7d9a\u3067\u884c\u308f\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u306e\u5834\u5408\u3001\u5f8c\u7d99\u8005\u306b\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u5185\u3069\u3061\u3089\u304b\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306b\u3088\u308b\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u89aa\u65cf\u5185\u627f\u7d99\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u3011<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td class=\"\"><strong>\u66a6\u5e74\u8ab2\u7a0e<\/strong><\/td>\n<td class=\"\"><strong>\u4e00\u5e74\u9593\u306b\u8d08\u4e0e\u3055\u308c\u305f\u73fe\u91d1\u3084\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u306a\u3069\u306e\u7dcf\u984d\u304b\u3089110\u4e07\u5186\u3092\u63a7\u9664\u3057\u3001\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u8ab2\u7a0e\u65b9\u5f0f<\/strong><\/td>\n<\/tr>\n<tr>\n<td class=\"\"><strong>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/strong><\/td>\n<td><strong>\u7dcf\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u3092\u63a7\u9664\u3057\u3001\u305d\u306e\u6b8b\u4f59\u306b\u8d08\u4e0e\u8005\u3054\u30682500\u4e07\u3092\u4e0a\u9650\u3068\u3057\u3066\u7279\u5225\u63a7\u9664\u3057\u305f\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u8ab2\u7a0e\u65b9\u5f0f<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u25fe\ufe0f\u66a6\u5e74\uff08\u308c\u304d\u306d\u3093\uff09\u8ab2\u7a0e<\/h3>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u306f\u3001\u4e00\u5e74\u9593\u306b\u8d08\u4e0e\u3055\u308c\u305f\u73fe\u91d1\u3084\u4e0d\u52d5\u7523\u3001\u682a\u5f0f\u306a\u3069\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u7dcf\u984d\u304b\u3089110\u4e07\u5186\u3092\u63a7\u9664\u3057\u3001\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3067\u6bb5\u968e\u7684\u306b\u682a\u5f0f\u8b72\u6e21\u3092\u884c\u3044\u3001\u6bce\u5e745,000\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u63a7\u9664\u5206110\u4e07\u5186\u3092\u5f15\u3044\u305f4,890\u4e07\u5186\u304c\u3001\u305d\u306e\u5e74\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u25ce\u66a6\u5e74\u8ab2\u7a0e\u306e\u7a0e\u7387\uff08\u4e00\u822c\uff0f\u7279\u4f8b\uff09<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u57fa\u790e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c<\/strong><\/td>\n<td><strong>\u4e00\u822c\u7a0e\u7387<\/strong><\/td>\n<td><strong>\u4e00\u822c\u7a0e\u7387\u306e\u63a7\u9664\u984d<\/strong><\/td>\n<td><strong>\u7279\u4f8b\u7a0e\u7387<\/strong><\/td>\n<td><strong>\u7279\u4f8b\u7a0e\u7387\u306e\u63a7\u9664\u984d<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>200\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>10\uff05<\/strong><\/td>\n<td><strong>\u30fc<\/strong><\/td>\n<td><strong>10\uff05<\/strong><\/td>\n<td><strong>\u30fc<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>300\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>15\uff05<\/strong><\/td>\n<td><strong>10\u4e07\u5186<\/strong><\/td>\n<td><strong>10\uff05<\/strong><\/td>\n<td><strong>\u30fc<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>400\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>20\uff05<\/strong><\/td>\n<td><strong>25\u4e07\u5186<\/strong><\/td>\n<td><strong>15\uff05<\/strong><\/td>\n<td><strong>10\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>600\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>30\uff05<\/strong><\/td>\n<td><strong>65\u4e07\u5186<\/strong><\/td>\n<td><strong>20\uff05<\/strong><\/td>\n<td><strong>30\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1,000\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>40\uff05<\/strong><\/td>\n<td><strong>125\u4e07\u5186<\/strong><\/td>\n<td><strong>30\uff05<\/strong><\/td>\n<td><strong>90\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>1,500\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>45\uff05<\/strong><\/td>\n<td><strong>175\u4e07\u5186<\/strong><\/td>\n<td><strong>40\uff05<\/strong><\/td>\n<td><strong>190\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>3,000\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>50\uff05<\/strong><\/td>\n<td><strong>250\u4e07\u5186<\/strong><\/td>\n<td><strong>45\uff05<\/strong><\/td>\n<td><strong>265\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>4,500\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td><strong>55\uff05<\/strong><\/td>\n<td><strong>400\u4e07\u5186<\/strong><\/td>\n<td><strong>50\uff05<\/strong><\/td>\n<td><strong>415\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>4,500\u4e07\u5186\u8d85<\/strong><\/td>\n<td><strong>55\uff05<\/strong><\/td>\n<td><strong>400\u4e07\u5186<\/strong><\/td>\n<td><strong>55\uff05<\/strong><\/td>\n<td><strong>640\u4e07\u5186<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4408.htm\">\u56fd\u7a0e\u5e81 No.4408\u2003\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u3068\u7a0e\u7387\uff08\u66a6\u5e74\u8ab2\u7a0e\uff09<\/a><\/p>\n<p>\u89aa\u65cf\u5185\u627f\u7d99\u3067\u3082\u3001\u7279\u306b\u89aa\u3084\u7956\u7236\u6bcd\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u4e00\u89a7\u53f3\u5074\u306e\u300c\u7279\u4f8b\u7a0e\u7387\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7a0e\u7387\u306f\u4e00\u822c\u306e\u7a0e\u7387\u3068\u6bd4\u3079\u3066\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u7bc4\u56f2\u304c\u5e83\u304f\u3001\u63a7\u9664\u984d\u3082\u591a\u3044\u3053\u3068\u304c\u304a\u5206\u304b\u308a\u306b\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\uff08\u203b\u5f8c\u7d99\u8005\u304c\u672a\u6210\u5e74\u306e\u5834\u5408\u306f\u300c\u4e00\u822c\u7a0e\u7387\u300d\u306b\u306a\u308b\uff09<\/p>\n<h4><a><\/a>\u25fe\ufe0f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/h4>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u3001\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306b\u7dcf\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u3092\u63a7\u9664\u3057\u3001\u305d\u306e\u6b8b\u4f59\u306b\u8d08\u4e0e\u8005\u3054\u30682500\u4e07\u3092\u4e0a\u9650\u3068\u3057\u3066\u7279\u5225\u63a7\u9664\u3057\u305f\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3067\u3059\u3002<\/p>\n<p>\u5b50\u3084\u5b6b\u306a\u3069\u306b\u8d08\u4e0e\u3092\u884c\u3046\u969b\u306b\u3001\u5b50\u3084\u5b6b\u304c\u8b72\u308a\u53d7\u3051\u308b\u7dcf\u984d\u304b\u30892,500\u4e07\u5186\u3092\u4e0a\u9650\u3068\u3057\u3066\u63a7\u9664\u3057\u3001\u8d85\u904e\u5206\u306b\u5bfe\u3057\u3066\u306e\u307f\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u30022,500\u4e07\u5186\u306e\u63a7\u9664\u3092\u8d85\u3048\u305f\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5f8b20%\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u3068\u300c\u7279\u4f8b\u7a0e\u7387\u3092\u9069\u7528\u3057\u305f\u66a6\u5e74\u8ab2\u7a0e\u300d\u306f\u3001\u4f75\u7528\u3057\u3066\u4f7f\u3046\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u8d08\u4e0e\u306b\u3088\u308b\u89aa\u65cf\u5185\u627f\u7d99\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u898f\u6a21\u3084\u8cc7\u7523\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u4e8b\u524d\u306b\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u65b9\u6cd5\u3092\u898b\u3064\u3051\u3066\u5bfe\u7b56\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u3010\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7533\u8acb\u306f\u4ee4\u548c9\u5e749\u670830\u65e5\u307e\u3067\uff01\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/jigyo-shokei\/houjin.htm\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/a>\u3068\u306f\u3001\u300e\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u4e8b\u696d\u627f\u7d99\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u304c\u3001\u5c06\u6765\u7684\u306b\u6b21\u306e\u5f8c\u7d99\u8005\u306b\u4e8b\u696d\u627f\u7d99\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u5834\u5408\u306b\u3001\u672c\u6765\u652f\u6255\u3046\u306f\u305a\u3060\u3063\u305f\u76f8\u7d9a\u7a0e\u3082\u3057\u304f\u306f\u8d08\u4e0e\u7a0e\u3092\u5168\u984d\u514d\u9664\u3067\u304d\u308b\u7279\u4f8b\u300f\u3067\u3059\u3002<\/p>\n<p>\u5c06\u6765\u306e\u5f8c\u7d99\u8005\u304c\u307e\u3060\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u72b6\u614b\u3067\u3042\u3063\u3066\u3082\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u5f8c\u7d99\u8005\u306e\u305d\u306e\u307e\u305f\u5f8c\u7d99\u8005\u3078\u306e\u4e8b\u696d\u627f\u7d99\u304c\u524d\u63d0\u3067\u3042\u308b\u89aa\u65cf\u5185\u627f\u7d99\u3067\u306f\u3001\u305c\u3072\u6d3b\u7528\u3057\u305f\u3044\u7279\u4f8b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8981\u4ef6\u3084\u7d30\u304b\u3044\u30eb\u30fc\u30eb\u304c\u591a\u304f\u3001\u7a0e\u7406\u58eb\u306e\u4e2d\u3067\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u5c02\u9580\u5bb6\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u5fc5\u305a\u89aa\u65cf\u5185\u627f\u7d99\u306b\u7cbe\u901a\u3057\u305f\u5c02\u9580\u5bb6\u3092\u9078\u3093\u3067\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>4-2.\u5f8c\u7d99\u8005\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4eba\u6750\u3092\u540c\u6642\u306b\u80b2\u6210\u3059\u308b<\/h3>\n<p>\u5f8c\u7d99\u8005\u5019\u88dc\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u6700\u521d\u304b\u3089\u4e00\u4eba\u3060\u3051\u306b\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u5c06\u6765\u7684\u306b\u5f8c\u7d99\u8005\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4eba\u6750\u3092\u540c\u6642\u306b\u80b2\u3066\u3066\u304a\u304f\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7279\u306b\u89aa\u65cf\u5185\u627f\u7d99\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u4eba\u6750\u306e\u610f\u6b32\u304c\u4e0b\u304c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u7d4c\u55b6\u3092\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u4eba\u6750\u3092\u5185\u90e8\u6607\u683c\u306a\u3069\u3057\u3066\u80b2\u6210\u3059\u308b\u3053\u3068\u304c\u6709\u52b9\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b5\u30dd\u30fc\u30c8\u4eba\u6750\u306b\u306f\u3001\u80fd\u529b\u3082\u3055\u308b\u3053\u3068\u306a\u304c\u3089\u3001\u5f8c\u7d99\u8005\u3068\u76f8\u6027\u306e\u826f\u3044\u5225\u306e\u30ea\u30fc\u30c0\u30fc\u30b7\u30c3\u30d7\u578b\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u6750\u3092\u9078\u3076\u306e\u304c\u79d8\u8a23\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u30d5\u30a1\u30df\u30ea\u30fc\u61b2\u7ae0\u306e\u4f5c\u6210\u306e\u52e7\u3081<\/strong><\/p>\n<p>\u30d5\u30a1\u30df\u30ea\u30fc\u61b2\u7ae0\u3068\u306f\u3001\u4e00\u65cf\u3068\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u3092\u672b\u6c38\u304f\u7e6b\u6804\u3055\u305b\u308b\u305f\u3081\u306e\u3001\u4e00\u65cf\uff08\u5bb6\u65cf\uff09\u306e\u30eb\u30fc\u30eb\u3092\u8a18\u3057\u305f\u6587\u66f8\u3067\u3059\u3002<\/p>\n<p>\u5275\u696d\u8005\u304c\u4e8b\u696d\u3092\u59cb\u3081\u305f\u60f3\u3044\u3084\u3001\u4e00\u65cf\u3067\u91cd\u3093\u3058\u3066\u304d\u305f\u4fa1\u5024\u89b3\u306a\u3069\u3092\u78ba\u5b9f\u306b\u627f\u7d99\u3055\u305b\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u8a18\u3057\u307e\u3059\u3002<br \/>\n<strong>\u00a0<\/strong><br \/>\n<strong>\u25fb\ufe0e \u5b88\u308b\u3079\u304d\u4e00\u65cf\u306e\u7406\u5ff5\u3084\u4fa1\u5024\u89b3<\/strong><br \/>\n<strong>\u25fb\ufe0e \u4e00\u65cf\u3068\u3057\u3066\u679c\u305f\u3059\u3079\u304d\u793e\u4f1a\u3078\u306e\u8ca2\u732e\u306e\u5728\u308a\u65b9\u3084\u884c\u52d5\u898f\u7bc4<\/strong><br \/>\n<strong>\u25fb\ufe0e \u4e00\u65cf\u4e8b\u696d\u306b\u4fc2\u308b\u682a\u5f0f\u627f\u7d99\u306a\u3069\u8cc7\u7523\u627f\u7d99\u306e\u6307\u91dd<\/strong><br \/>\n<strong>\u25fb\ufe0e \u4e00\u65cf\u4e8b\u696d\u3078\u306e\u5c31\u696d\u65b9\u91dd\u3084\u904b\u55b6\u306e\u6307\u91dd\u306a\u3069<\/strong><br \/>\n<strong>\u25fb\ufe0e \u30c8\u30e9\u30d6\u30eb\u767a\u751f\u6642\u306e\u5bfe\u51e6\u6cd5<\/strong><br \/>\n<strong>\u25fb\ufe0e \u5a5a\u59fb\u3084\u6559\u80b2\u306e\u65b9\u91dd\u7b49<\/strong><\/p>\n<p>\u4e00\u65cf\u306e\u95a2\u4fc2\u8005\u306b\u3088\u308b\u8abf\u5370\u624b\u7d9a\u304d\u3092\u7d4c\u308b\u3053\u3068\u3067\u3001\u6cd5\u7684\u62d8\u675f\u529b\u3092\u6301\u305f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3059\u3079\u3066\u306e\u89aa\u65cf\u5185\u627f\u7d99\u3067\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u682a\u5f0f\u306a\u3069\u6709\u5f62\u8cc7\u7523\u306e\u307f\u306e\u627f\u7d99\u3067\u306f\u306a\u304f\u3001\u4e00\u65cf\u3068\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306b\u304a\u3051\u308b\u7d4c\u55b6\u7406\u5ff5\u3084\u4fa1\u5024\u89b3\u3092\u78ba\u5b9f\u306b\u627f\u7d99\u3055\u305b\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u5f8c\u7d99\u8005\u306e\u305d\u306e\u307e\u305f\u5148\u306e\u5f8c\u7d99\u8005\u306b\u4e8b\u696d\u3092\u8a17\u3057\u305f\u3044\u3068\u304a\u8003\u3048\u306e\u65b9\u306f\u3001\u4f5c\u6210\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b\u306e\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30d5\u30a1\u30df\u30ea\u30fc\u61b2\u7ae0\u306e\u4f5c\u6210\u306b\u3064\u3044\u3066\u3054\u8208\u5473\u3042\u308b\u65b9\u306f\u3001\u307e\u305a\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u307f\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u3078\u304a\u554f\u3044\u5408\u308f\u305b\u306e\u969b\u306f\u3001<a href=\"https:\/\/th-familyoffice.jp\/contact\" rel=\"noopener\" target=\"_blank\">\u8fbb\u30fb\u672c\u90f7 \u30d5\u30a1\u30df\u30ea\u30fc\u30aa\u30d5\u30a3\u30b9\u682a\u5f0f\u4f1a\u793e\u304a\u554f\u3044\u5408\u308f\u305b\u30d5\u30a9\u30fc\u30e0<\/a>\u3088\u308a\u3054\u9023\u7d61\u304f\u3060\u3055\u3044\u3002<br \/>\n\u00a0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>5.\u307e\u3068\u3081<\/h2>\n<p>\u4eca\u56de\u306f\u3001\u89aa\u65cf\u5185\u627f\u7d99\u306b\u304a\u3051\u308b\u5f8c\u7d99\u8005\u80b2\u6210\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f8c\u7d99\u8005\u80b2\u6210\u8a08\u753b\u306e\u7b56\u5b9a\u306b\u3042\u305f\u308a\u3001\u6c7a\u3081\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u306f\u4ee5\u4e0b\u306e3\u3064\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>STEP1\uff1a\u7d4c\u55b6\u72b6\u6cc1\u30fb\u7d4c\u55b6\u8ab2\u984c\u7b49\u306e\u660e\u78ba\u5316<\/strong><\/p>\n<p><strong>STEP2\uff1a\u4eba\u6750\u306b\u6c42\u3081\u308b\u8981\u4ef6\u306e\u6c7a\u5b9a\u3068\u4eba\u6750\u306e\u9078\u51fa<\/strong><\/p>\n<p><strong>STEP3\uff1a\u5019\u88dc\u8005\u306e\u9078\u51fa<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u80b2\u6210\u3059\u3079\u304d\u5f8c\u7d99\u8005\u5019\u88dc\u306e\u8cc7\u8cea\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u5224\u65ad\u57fa\u6e96\u3068\u3057\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>\u25fb\ufe0e 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