{"id":4876,"date":"2023-04-10T13:07:00","date_gmt":"2023-04-10T04:07:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4876"},"modified":"2024-10-18T15:18:27","modified_gmt":"2024-10-18T06:18:27","slug":"overseas-assets-todd","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/overseas-assets-todd","title":{"rendered":"\u6d77\u5916\u4e0d\u52d5\u7523\u3092\u304a\u6301\u3061\u306e\u65b9\u306b\uff012022\u5e746\u6708\u6642\u70b9\u3067\u306eTODD\u53ef\u80fd\u306a\u30a2\u30e1\u30ea\u30ab30\u5dde"},"content":{"rendered":"\n<p>\u30d7\u30ed\u30d9\u30fc\u30c8\u3092\u56de\u907f\u3057\u305f\u304f\u3066\u65b9\u6cd5\u3092\u63a2\u3057\u3066\u3044\u305f\u3089\u3001TODD\uff08Transfer on death deed)\u306b\u884c\u304d\u3064\u3044\u305f\u3042\u306a\u305f\u3002<\/p>\n\n\n\n<p>TODD\u304c\u6bd4\u8f03\u7684\u7c21\u5358\u306a\u65b9\u6cd5\u3060\u3068\u76ee\u306b\u3059\u308b\u3082\u306e\u306e\u3001\u5b9f\u969b\u30a2\u30e1\u30ea\u30ab\u306e\u3069\u306e\u5dde\u3067\u6709\u52b9\u306a\u306e\u304b\u3092\u8abf\u3079\u308b\u3068\u306a\u308b\u3068\u3001\u60c5\u5831\u304c\u306a\u304f\u304a\u56f0\u308a\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u30012022\u5e746\u6708\u6642\u70b9\u3067\u306eTODD\u53ef\u80fd\u3060\u3063\u305f\u30a2\u30e1\u30ea\u30ab30\u5dde\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u662f\u975e\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u203b\u3042\u304f\u307e\u30672022\u5e746\u6708\u6642\u70b9\u3067\u306e\u60c5\u5831\u3067\u3042\u308a\u3001\u4eca\u73fe\u5728\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u4fdd\u8a3c\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u4e86\u627f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1.\u30d7\u30ed\u30d9\u30fc\u30c8\u56de\u907f\u65b9\u6cd5\u3067\u3001\u306a\u305cTODD\u3092\u9078\u3076\u306e\u304b<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"308\" height=\"283\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/04\/overseas-assets-todd_02.fw-min-1.png\" alt=\"\" class=\"wp-image-4883\"\/><\/figure>\n<\/div>\n\n\n<p>\u5177\u4f53\u7684\u306b\u30d7\u30ed\u30d9\u30fc\u30c8\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\u306b\u306f\u3069\u3046\u3044\u3063\u305f\u9078\u629e\u80a2\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u2460TODD\u3000\u2461\u30b8\u30e7\u30a4\u30f3\u30c8\u30c6\u30ca\u30f3\u30b7\u30fc\u3000\u2462\u30b8\u30e7\u30a4\u30f3\u30c8\u30a2\u30ab\u30a6\u30f3\u30c8\u3000\u2463\u30ea\u30d3\u30f3\u30b0\u30c8\u30e9\u30b9\u30c8\uff08\u751f\u524d\u4fe1\u8a17\uff09\u3000\u2464\u5c11\u984d\u8ca1\u7523\u3000\u2465\u65e5\u672c\u6cd5\u4eba\u306b\u3088\u308b\u8ca1\u7523\u306e\u4fdd\u6709<\/p>\n\n\n\n<p>\u3053\u308c\u30896\u3064\u304c\u5177\u4f53\u7684\u306a\u56de\u907f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u306f\u4e0a\u8a18\u306e\u3046\u3061\u3001\u306a\u305cTODD\u304c\u6bd4\u8f03\u7684\u7c21\u5358\u306a\u65b9\u6cd5\u3060\u3068\u8a00\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u7406\u7531\u306f\u3001TODD\u306f\u767b\u8a18\u6240\u306b\u767b\u8a18\u3057\u3066\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308c\u3070\u6e08\u3080\u304b\u3089\u3067\u3059\u3002 TODD\u306f\u6240\u6709\u8005\u306e\u6b7b\u4ea1\u6642\u306b\u3001\u4e88\u3081\u6307\u5b9a\u3057\u305f\u53d7\u53d6\u4eba\uff08Beneficiary\uff09\u306b\u8b72\u6e21\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3042\u308a\u30012022\u5e746\u6708\u6642\u70b9\u3067\u30a2\u30e1\u30ea\u30ab\u306e30\u306e\u5dde\u3067\u53ef\u80fd\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1-1.TODD\u3068\u306f\uff1f<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"328\" height=\"338\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/04\/overseas-assets-todd_03.fw-min.png\" alt=\"\" class=\"wp-image-4884\"\/><\/figure>\n<\/div>\n\n\n<p>TODD\u3068\u306f\u3001\u7279\u6b8a\u306a\u8b72\u6e21\u8a3c\u660e\u66f8\u306b\u304a\u3044\u3066\u3001\u6240\u6709\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u6307\u5b9a\u3059\u308b\u53d7\u53d6\u4eba\u306b\u3001\u4e0d\u52d5\u7523\u3092\u30d7\u30ed\u30d9\u30fc\u30c8\u3092\u901a\u904e\u305b\u305a\u3001\u8b72\u6e21\u3055\u305b\u308b\u3053\u3068\u3092\u53ef\u80fd\u306b\u3059\u308b\u6587\u66f8\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3067\u306fTODD\u306e\u624b\u7d9a\u304d\u3068\u306f\u3069\u3046\u3044\u3063\u305f\u3082\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u53d7\u76ca\u8005\u306e\u6307\u5b9a\u3092\u751f\u524d\u306b\u884c\u3046\u3053\u3068\u3067\u56de\u907f\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u6b7b\u4ea1\u6642\u8b72\u6e21\u8a3c\u66f8\uff08Transfer on death deed,TODD\uff09\u3068\u3044\u3046\u624b\u7d9a\u304d\u304c\u7528\u610f\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u81ea\u5206\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306b\u306f\u3053\u306e\u8005\u306b\u6240\u6709\u6a29\u3092\u8b72\u6e21\u3059\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3092\u5b9a\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u3054\u672c\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u6642\u306b\u53d7\u76ca\u8005\u304c\u7169\u96d1\u306a\u30d7\u30ed\u30d9\u30fc\u30c8\u624b\u7d9a\u304d\u3092\u7d4c\u305a\u306b\u4e0d\u52d5\u7523\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u3068\u3057\u3066\u306f\u3001\u6240\u6709\u3059\u308b\u4e0d\u52d5\u7523\u3092\u7ba1\u8f44\u3059\u308b\u90e1\uff08County\uff09\u306b\u66f8\u9762\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u624b\u7d9a\u304d\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u5fb4\u3068\u3057\u3066\u306f<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u6240\u6709\u6a29\u306f\u3001\u6240\u6709\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u53d7\u53d6\u4eba\u306b\u79fb\u8ee2\u3057\u307e\u3059\u3002\uff08\u6240\u6709\u8005\u304c\u5b58\u547d\u4e2d\u306f\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u306f\u79fb\u8ee2\u3057\u307e\u305b\u3093\u3002\uff09<\/li>\n\n\n\n<li>TODD\u306f\u767b\u8a18\u6240\u306b\u767b\u8a18\u3057\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u6240\u6709\u8005\u306f\u751f\u524d\u3001\u3044\u3064\u3067\u3082TODD\u3092\u64a4\u56de\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u30d7\u30ed\u30d9\u30fc\u30c8\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/li>\n\n\n\n<li>\u30c8\u30e9\u30b9\u30c8\u3088\u308a\u3082\u7c21\u5358\u306b\u4f5c\u6210\u3067\u304d\u307e\u3059\u304c\u3001\u6307\u5b9a\u3055\u308c\u305f\u53d7\u53d6\u4eba\u304c\u6240\u6709\u8005\u3088\u308a\u3082\u65e9\u304f\u4ea1\u304f\u306a\u3063\u305f\u308a\u3001\u7b2c\u4e8c\u53d7\u53d6\u4eba\u306e\u6307\u5b9a\u304c\u7121\u3044\u5834\u5408\u306b\u306f\u3001\u7121\u52b9\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/li>\n<\/ol>\n\n\n\n<h3 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class=\"wp-image-4885\"\/><\/figure>\n<\/div>\n\n\n<p>\u2460\u30ab\u30ea\u30d5\u30a9\u30eb\u30cb\u30a2\u3000\u2461\u30a2\u30e9\u30b9\u30ab\u3000\u2462\u30a2\u30ea\u30be\u30ca\u3000\u2463\u30a2\u30fc\u30ab\u30f3\u30bd\u30fc\u3000\u2464\u30ef\u30b7\u30f3\u30c8\u30f3DC\u3000\u2465\u30cf\u30ef\u30a4\u3000\u2466\u30a4\u30ea\u30ce\u30a4\u3000\u2467\u30a4\u30f3\u30c7\u30a3\u30a2\u30ca\u3000\u2468\u30ab\u30f3\u30b6\u30b9\u3000\u2469\u30b3\u30ed\u30e9\u30c9\u3000\u246a\u30df\u30cd\u30bd\u30bf\u3000\u246b\u30df\u30ba\u30fc\u30ea\u3000\u246c\u30e2\u30f3\u30bf\u30ca\u3000\u246d\u30cd\u30d6\u30e9\u30b9\u30ab\u3000\u246e\u30cd\u30d0\u30bf\u3000\u246f\u30cb\u30e5\u30fc\u30e1\u30ad\u30b7\u30b3\u3000\u2470\u30ce\u30fc\u30b9\u30c0\u30b4\u30bf\u3000\u2471\u30aa\u30cf\u30a4\u30aa\u3000\u2472\u30aa\u30af\u30e9\u30db\u30de\u3000\u2473\u30aa\u30ec\u30b4\u30f3\u3000\u3251\u30b5\u30a6\u30b9\u30c0\u30b4\u30bf\u3000\u3252\u30c6\u30ad\u30b5\u30b9\u3000\u3253\u30d0\u30fc\u30b8\u30cb\u30a2\u3000\u3254\u30ef\u30b7\u30f3\u30c8\u30f3\u3000\u3255\u30a6\u30a7\u30b9\u30c8\u30d0\u30fc\u30b8\u30cb\u30a2\u3000\u3256\u30a6\u30a3\u30b9\u30b3\u30f3\u30b7\u30f3\u3000\u3257\u30ef\u30a4\u30aa\u30df\u30f3\u30b0\u3000\u3258\u30e1\u30fc\u30f3\u3000\u3259\u30df\u30b7\u30b7\u30c3\u30d4\u3000\u325a\u30e6\u30bf<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2.\u307e\u3068\u3081<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"416\" height=\"402\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2023\/04\/overseas-assets-todd_05.fw-min.png\" alt=\"\" class=\"wp-image-4886\"\/><\/figure>\n<\/div>\n\n\n<p>TODD\u304c\u6642\u9650\u7acb\u6cd5\u3068\u306a\u3063\u3066\u3044\u308b\u5dde\u3082\u3042\u308a\u3001\u3042\u304f\u307e\u3067\u30822022\u5e746\u6708\u6642\u70b9\u3067TODD\u304c\u53ef\u80fd\u306a30\u5dde\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u4e07\u5168\u3092\u671f\u3059\u308b\u305f\u3081\u306b\u73fe\u5730\u306e\u5f01\u8b77\u58eb\u7b49\u3068\u9023\u7d61\u3092\u53d6\u308a\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066TODD\u304c\u53ef\u80fd\u304b\u3069\u3046\u304b\u3092\u78ba\u304b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u53ef\u80fd\u3067\u3042\u3063\u305f\u5834\u5408\u3082\u3001\u66f8\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306f\u73fe\u5730\u306e\u5f01\u8b77\u58eb\u7b49\u3068\u9023\u7d61\u3092\u3068\u308a\u3001\u4f5c\u6210\u3059\u308b\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u672c\u8a18\u4e8b\u3067\u53d6\u308a\u4e0a\u3052\u3066\u3044\u308b\u306e\u306f\u3042\u304f\u307e\u3067\u3082\u30d7\u30ed\u30d9\u30fc\u30c8\u306e\u56de\u907f\u65b9\u6cd5\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u30fb\u907a\u7523\u7a0e\u3092\u56de\u907f\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u30d7\u30ed\u30d9\u30fc\u30c8\u3092\u56de\u907f\u3057\u305f\u304f\u3066\u65b9\u6cd5\u3092\u63a2\u3057\u3066\u3044\u305f\u3089\u3001TODD\uff08Transfer on death deed)\u306b\u884c\u304d\u3064\u3044\u305f\u3042\u306a\u305f\u3002 TODD\u304c\u6bd4\u8f03\u7684\u7c21\u5358\u306a\u65b9\u6cd5\u3060\u3068\u76ee\u306b\u3059\u308b\u3082\u306e\u306e\u3001\u5b9f\u969b\u30a2\u30e1\u30ea\u30ab\u306e\u3069\u306e\u5dde\u3067\u6709\u52b9\u306a\u306e\u304b\u3092\u8abf\u3079\u308b\u3068\u306a\u308b\u3068\u3001\u60c5 [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":4882,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[17],"class_list":["post-4876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-etc"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/comments?post=4876"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4876\/revisions"}],"predecessor-version":[{"id":5012,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/posts\/4876\/revisions\/5012"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media\/4882"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/media?parent=4876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/wp-json\/wp\/v2\/categories?post=4876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}