{"id":794,"date":"2018-05-02T22:26:31","date_gmt":"2018-05-02T13:26:31","guid":{"rendered":"https:\/\/fic.or.jp\/wordpress\/?page_id=794"},"modified":"2022-05-18T16:26:12","modified_gmt":"2022-05-18T07:26:12","slug":"bts-top01","status":"publish","type":"page","link":"https:\/\/fic.or.jp\/wordpress\/bts-top01","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3000\u7279\u4f8b\u5236\u5ea6\u306e\u6982\u8981\u3000\uff08\u5e73\u621030\u5e74\u6539\u6b63\uff09"},"content":{"rendered":"<p><span class=\"black b\">\u3053\u306e\u8a18\u4e8b\u306fH30\u7279\u4f8b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306e\u629c\u7c8b\u3067\u3059\u3002\u5168\u30da\u30fc\u30b8\u306e\u76ee\u6b21\u306f<a href=\"https:\/\/fic.or.jp\/wordpress\/archives\/235\">\u3053\u3061\u3089<\/a>\u3078\u3002<br \/>\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u8a18\u4e8b\u4e00\u89a7\u306f<a href=\"https:\/\/fic.or.jp\/wordpress\/archives\/category\/bizsuccession-tax\">\u3053\u3061\u3089<\/a>\u3078\u3002\uff09<\/span><br \/>\n<br \/><br \/><\/p>\n<p style=\"padding-left: 1rem; text-indent: -1rem;\">\u25a1 \u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001\u73fe\u884c\u5236\u5ea6\uff08\u6052\u4e45\u63aa\u7f6e\uff09\u3068\u7279\u4f8b\u5236\u5ea6\uff08\u6642\u9650\u63aa\u7f6e\uff09\u306e\u4e8c\u672c\u7acb\u3066\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"padding-left: 1rem; text-indent: -1rem;\">\u25a1 2027\u5e7412\u6708\u672b\u307e\u3067\u306b\u884c\u308f\u308c\u308b\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u3064\u3044\u3066\u7279\u4f8b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br 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src=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-05.jpg\" alt=\"\u901a\u5e38\u306e\u5834\u5408\u3000\u8d08\u4e0e\u8005\u300060\u6b73\u4ee5\u4e0a\u306e\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u3000\u53d7\u8d08\u8005\u300020\u6b73\u4ee5\u4e0a\u306e\u30b9\u30c6\u30a4\u76f8\u7d9a\u4eba\u53ca\u3073\u5b6b\u3067\u3042\u308b\u76f4\u7cfb\u5351\u5c5e\u3000\u7279\u4f8b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3000\u8d08\u4e0e\u8005\u300060\u6b73\u4ee5\u4e0a\u306e\u500b\u4eba\u3000\u53d7\u8d08\u8005\u3000\u5f8c\u7d99\u8005\" width=\"820\" height=\"103\" class=\"alignnone size-full wp-image-323\" srcset=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-05.jpg 820w, https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-05-300x38.jpg 300w, https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-05-768x96.jpg 768w\" sizes=\"auto, (max-width: 820px) 100vw, 820px\" \/><\/p>\n<br \/>\n<p>\u3010\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u6982\u8981\uff08\u7279\u4f8b\uff09\u3011<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-06.jpg\" alt=\"\u9069\u7528\u5bfe\u8c61\u682a\u5f0f\u3000\u682a\u5f0f\u4fdd\u6709\u8005\u304b\u3089\u5f8c\u7d99\u8005\u304c\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u81ea\u793e\u306e\u8b70\u6c7a\u6a29\u682a\u5f0f\u306e\u5168\u90e8\u3000\u7d0d\u7a0e\u7336\u4e88\u984d\u3000\u9069\u7528\u5bfe\u8c61\u682a\u5f0f\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u5168\u984d\n(\u6ce8) \u8a8d\u5b9a\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u4e00\u5b9a\u306e\u300c\u4e0a\u5834\u4f1a\u793e\u30fb\u5916\u56fd\u4f1a\u793e\u30fb\u533b\u7642\u6cd5\u4eba\u300d\u306e\u682a\u5f0f\u7b49\u306e\u4fa1\u5024\u3092\u9664\u3044\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u3092\u8a08\u7b97\n\u5e73\u621029\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u3088\u308a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u306e\u4f75\u7528\u304c\u53ef\u80fd\" width=\"820\" height=\"562\" class=\"alignnone size-full wp-image-324\" srcset=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-06.jpg 820w, https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-06-300x206.jpg 300w, https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-06-768x526.jpg 768w\" sizes=\"auto, (max-width: 820px) 100vw, 820px\" \/><\/p>\n<br \/>\n<p>\u3010\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u6982\u8981\uff08\u7279\u4f8b\uff09\u3011<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-07.jpg\" alt=\"\u9069\u7528\u5bfe\u8c61\u682a\u5f0f\u3000\u682a\u5f0f\u4fdd\u6709\u8005\u304b\u3089\u5f8c\u7d99\u8005\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u81ea\u793e\u306e\u8b70\u6c7a\u6a29\u682a\u5f0f\u306e\u5168\u90e8\u3000\u7d0d\u7a0e\u7336\u4e88\u984d\u3000\u9069\u7528\u5bfe\u8c61\u682a\u5f0f\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u5168\u984d\n(\u6ce8) \u8a8d\u5b9a\u4f1a\u793e\u7b49\u304c\u4fdd\u6709\u3059\u308b\u4e00\u5b9a\u306e\u300c\u4e0a\u5834\u4f1a\u793e\u30fb\u5916\u56fd\u4f1a\u793e\u30fb\u533b\u7642\u6cd5\u4eba\u300d\u306e\u682a\u5f0f\u7b49\u306e\u4fa1\u5024\u3092\u9664\u3044\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u3092\u8a08\u7b97\" width=\"820\" height=\"563\" class=\"alignnone size-full wp-image-325\" srcset=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-07.jpg 820w, https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-07-300x206.jpg 300w, https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2018\/04\/bstp180410-07-768x527.jpg 768w\" sizes=\"auto, (max-width: 820px) 100vw, 820px\" \/><br \/>\n<br \/><br \/><\/p>\n<hr>\n<p>\u3010\u7279\u4f8b\u4e8b\u696d\u627f\u7d99\u5236\u5ea6 \u5e73\u621031\u5e74\u5ea6\u7533\u8acb\u4ef6\u6570 1857\u4ef6\u3000\u4e2d\u4f01\u5e81\u3011<br \/>\n<a href=\"https:\/\/fic.or.jp\/wordpress\/wp-content\/uploads\/2019\/05\/shinseikensu190522.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">shinseikensu190522<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3053\u306e\u8a18\u4e8b\u306fH30\u7279\u4f8b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306e\u629c\u7c8b\u3067\u3059\u3002\u5168\u30da\u30fc\u30b8\u306e\u76ee\u6b21\u306f\u3053\u3061\u3089\u3078\u3002\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u8a18\u4e8b\u4e00\u89a7\u306f\u3053\u3061\u3089\u3078\u3002\uff09 \u25a1 \u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001\u73fe\u884c\u5236\u5ea6\uff08\u6052\u4e45\u63aa\u7f6e\uff09\u3068\u7279\u4f8b\u5236\u5ea6\uff08\u6642\u9650\u63aa\u7f6e\uff09\u306e\u4e8c\u672c\u7acb\u3066\u306b\u306a\u308a\u307e\u3059\u3002 \u25a1 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