{"id":1215,"date":"2022-12-04T00:00:00","date_gmt":"2022-12-03T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%a4%be%e9%95%b7%e3%81%ae%e8%b2%b8%e4%bb%98%e9%87%91%e3%81%ab%e3%82%82%e7%9b%b8%e7%b6%9a%e7%a8%8e%e3%81%8c%e3%81%8b%e3%81%8b%e3%82%8b%ef%bc%9f%e5%95%8f%e9%a1%8c%e3%81%a8%e5%af%be%e7%ad%96%e3%82%92"},"modified":"2025-04-08T11:54:20","modified_gmt":"2025-04-08T02:54:20","slug":"shacho-kashitsukekin","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/shacho-kashitsukekin","title":{"rendered":"\u793e\u9577\u306e\u8cb8\u4ed8\u91d1\u306b\u3082\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\uff1f\u554f\u984c\u3068\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3059"},"content":{"rendered":"

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\u8d8a\u8c37\u4e8b\u52d9\u6240<\/a><\/p>\n

\n

1.\u305d\u3082\u305d\u3082\u3001\u30aa\u30fc\u30ca\u30fc\u8cb8\u4ed8\u91d1\u3068\u306f\u4f55\u304b<\/h2>\n

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\n\u3057\u3063\u304b\u308a\u3068\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3066\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30aa\u30fc\u30ca\u30fc\u81ea\u8eab\u304c\u304a\u91d1\u3092\u8cb8\u3057\u3066\u3044\u308b\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u306e\u3067\u554f\u984c\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

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    \n
  • \u2460\u4f1a\u793e\u306e\u8cc7\u91d1\u7e70\u308a\u3067\u304a\u91d1\u304c\u8db3\u308a\u306a\u3044\u3068\u304d\u306b\u3001\u305d\u306e\u90fd\u5ea6\u30aa\u30fc\u30ca\u30fc\u306e\u304a\u91d1\u3092\u4f1a\u793e\u306b\u5165\u308c\u3066\u3044\u308b\u5834\u5408<\/li>\n
  • \u2461\u30aa\u30fc\u30ca\u30fc\u81ea\u8eab\u306e\u304a\u91d1\u304b\u3089\u51fa\u3057\u305f\u9818\u53ce\u66f8\u3092\u3001\u4f1a\u793e\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n
  • \u2462\u30aa\u30fc\u30ca\u30fc\u6240\u6709\u306e\u4e8b\u52d9\u6240\u5bb6\u8cc3\u3084\u3001\u30aa\u30fc\u30ca\u30fc\u3078\u306e\u5f79\u54e1\u5831\u916c\u3092\u672a\u6255\u3044\u306b\u3057\u3066\u3044\u308b\u5834\u5408<\/li>\n<\/ul>\n

    2.\u306a\u305c\u7a0e\u91d1\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u304b<\/h2>\n

    \u30aa\u30fc\u30ca\u30fc\u304c\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u304a\u91d1\u306f\u3001\u5c06\u6765\u4f1a\u793e\u304b\u3089\u8fd4\u3057\u3066\u3082\u3089\u3046\u306f\u305a\u306e\u304a\u91d1\u3067\u3042\u308a\u3001\u9810\u8caf\u91d1\u3084\u4e0d\u52d5\u7523\u3068\u540c\u69d8\u306b\u8ca1\u7523\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u7279\u306b\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

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    3.\u3069\u3046\u3084\u3063\u3066\u8abf\u3079\u308b\u306e\uff1f\uff5e\u6c7a\u7b97\u66f8\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\uff01\uff5e<\/h2>\n

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    \n\u52d8\u5b9a\u79d1\u76ee\u5185\u8a33\u66f8\u306e\u79d1\u76ee\u306e\u4e2d\u306b\u3001\u76f8\u624b\u5148\u304c\u3054\u81ea\u8eab\u306e\u540d\u524d\u3067\u91d1\u984d\u306e\u5927\u304d\u306a\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n

    4.\u4f55\u304b\u5bfe\u7b56\u306f\u306a\u3044\u306e\uff1f<\/h2>\n

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    4-1.\u91d1\u984d\u306e\u5897\u52a0\u3092\u6b62\u3081\u308b<\/h3>\n

    \u4e00\u756a\u306f\u3058\u3081\u306b\u884c\u3046\u5bfe\u7b56\u306f\u3001\u3053\u308c\u4ee5\u4e0a\u8cb8\u4ed8\u91d1\u306e\u91d1\u984d\u3092\u5897\u3084\u3055\u306a\u3044\u3001\u6b62\u3081\u308b\u3001\u3053\u3068\u3067\u3059\u3002
    \n\u4f8b\u3048\u3070\u3001\u7d4c\u8cbb\u3092\u6cd5\u4eba\u540d\u7fa9\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u6c7a\u6e08\u3059\u308b\u3001\u8cbb\u7528\u7b49\u306e\u7acb\u66ff\u3048\u306f\u65e9\u671f\u306b\u7cbe\u7b97\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

    4-2.\u8fd4\u6e08\u3059\u308b<\/h3>\n

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    \u8fd4\u6e08\u3057\u3066\u8cc7\u91d1\u4e0d\u8db3\u306b\u306a\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3092\u691c\u8a0e\u3057\u3066\u307f\u308b\u306e\u3082\u4e00\u3064\u306e\u624b\u6bb5\u3067\u3059\u3002
    \n\u307e\u305f\u3001\u5f79\u54e1\u5831\u916c\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3044\u3063\u305f\u3093\u652f\u7d66\u3092\u6b62\u3081\u3066\u306e\u8fd4\u6e08\u3082\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

    4-3.\u30e2\u30ce\u3067\u8fd4\u6e08\u3059\u308b\uff08\u4ee3\u7269\u5f01\u6e08\uff09<\/h3>\n

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    \n\u4f1a\u793e\u304c\u571f\u5730\u3084\u5efa\u7269\u3092\u6240\u6709\u3057\u3066\u3044\u308c\u3070\u3001\u30aa\u30fc\u30ca\u30fc\u306b\u6240\u6709\u6a29\u3092\u79fb\u3059\u3053\u3068\u306b\u3088\u308a\u8fd4\u6e08\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

    4-4.\u8d08\u4e0e\u3059\u308b<\/h3>\n

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    \n\u8d08\u4e0e\u7a0e\u306e110\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u67a0\u3082\u8003\u616e\u3057\u3066\u3001\u8cb8\u4ed8\u91d1\u3092\u89aa\u65cf\u306b\u8d08\u4e0e\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30aa\u30fc\u30ca\u30fc\u81ea\u8eab\u304c\u8cb8\u3057\u3066\u3044\u308b\u91d1\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

    4-5.\u50b5\u52d9\u514d\u9664\uff08\u50b5\u6a29\u653e\u68c4\uff09<\/h3>\n

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    \n\u3055\u3089\u306b\u3001\u50b5\u52d9\u514d\u9664\u306b\u306f\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u3082\u306f\u3089\u3093\u3067\u3044\u308b\u306e\u3067\u3001\u691c\u8a0e\u3059\u308b\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

    4-6.DES\uff08Debt Equity Swap\uff1a\u50b5\u52d9\u8cc7\u672c\u4ea4\u63db\uff09<\/h3>\n

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    \n\u4f1a\u793e\u304c\u50b5\u52d9\u8d85\u904e\u306e\u5834\u5408\u306b\u306f\u3001\u8cb8\u4ed8\u91d1\u306e\u984d\u9762\u91d1\u984d\u3068\u4f1a\u793e\u306e\u682a\u4fa1\u306e\u5dee\u984d\u304c\u50b5\u52d9\u514d\u9664\u76ca\u3068\u3057\u3066\u3001\u50b5\u52d9\u514d\u9664\uff08\u50b5\u6a29\u653e\u68c4\uff09\u3068\u540c\u69d8\u306b\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

    \"DES\"<\/div>\n

    4-7.\u7591\u4f3c\uff24\uff25\uff33<\/h3>\n

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    5.\u305d\u306e\u4ed6\u3001\u4f1a\u793e\u95a2\u9023\u306e\u4e8b\u9805\u3067\u76f8\u7d9a\u7a0e\u306e\u554f\u984c\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068<\/h2>\n

    \u81ea\u793e\u682a\u3092\u58f2\u5374\u3057\u305f\u308a\u3001\u5f8c\u7d99\u8005\u306a\u3069\u306b\u8b72\u6e21\u3059\u308b\u969b\u306b\u306f\u682a\u5f0f\u306e\u6642\u4fa1\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u5bfe\u7b56\u3092\u3057\u305f\u3044\u3051\u3069\u96e3\u3057\u305d\u3046\u3001\u5177\u4f53\u7684\u306b\u3069\u3046\u3057\u3089\u305f\u3089\u3088\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u306a\u3069\u304a\u56f0\u308a\u306e\u969b\u306b\u306f\u3001\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n

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