{"id":138,"date":"2026-02-11T08:58:49","date_gmt":"2026-02-10T23:58:49","guid":{"rendered":"https:\/\/shiodome.co.jp\/spz\/?post_type=people&#038;p=138"},"modified":"2026-04-21T19:11:18","modified_gmt":"2026-04-21T10:11:18","slug":"shusuke-hirano","status":"publish","type":"people","link":"https:\/\/shiodome.co.jp\/spz\/people\/shusuke-hirano\/","title":{"rendered":"\u5e73\u91ce \u79c0\u8f14\u3000Dr. Shusuke Hirano"},"content":{"rendered":"\n<p>1982\u5e74\u662d\u548c\u76e3\u67fb\u6cd5\u4eba\uff08\u73feEY\u65b0\u65e5\u672c\u6709\u9650\u8cac\u4efb\u76e3\u67fb\u6cd5\u4eba\uff09\u306b\u5165\u6240\u3002\u305d\u306e\u5f8c1987\u5e74\u304b\u30892014\u5e74\u307e\u3067\u306e27\u5e74\u9593\u306b\u6e21\u308a\u65b0\u6a4b\u76e3\u67fb\u6cd5\u4eba\u4ee3\u8868\u793e\u54e1\u3092\u52d9\u3081\u308b\u30022008\u5e74\u5354\u540c\u7a0e\u7406\u58eb\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u4ee3\u8868\u793e\u54e1\u306b\u5c31\u4efb\u30022018\u5e74RSM\u6c50\u7559\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba\u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u5408\u4f75\u3057\u4ee3\u8868\u793e\u54e1\u5c31\u4efb\u3002\u9577\u5e74\u306b\u308f\u305f\u308a\u76e3\u67fb\u30fbIPO\u30fb\u7a0e\u52d9\u306e\u696d\u52d9\u306b\u95a2\u4e0e\u3057\u3001\u4f75\u305b\u3066JA\u30b0\u30eb\u30fc\u30d7\u306e\u8cc7\u683c\u8a66\u9a13\u59d4\u54e1\u3084\u5b98\u5e81\u306e\u59d4\u54e1\u3082\u6b74\u4efb\u3002\u4e3b\u8981\u8457\u66f8\u3068\u3057\u3066\u300c\u8ca1\u52d9\u4f1a\u8a08\u3000Nuts and bolts \u3068\u305d\u306e\u5fdc\u7528\u300d\u3001\u300c\u7ba1\u7406\u4f1a\u8a08\u3068\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u3000Nuts and bolts \u3068\u305d\u306e\u5fdc\u7528\u300d\u3001\u300c\u30d5\u30a1\u30df\u30ea\u30fc\u4f01\u696d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\uff08\u5171\u8457:\u7ffb\u8a33\uff09\u300d\u3001\u300c\u8a73\u89e3\u3000\u6cd5\u4eba\u7a0e\u6cd5\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306e\u57fa\u672c\u3000\u7b2c\uff12\u7248\uff08\u76e3\u4fee\uff09\u300d\u3001\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u70b9\u300d\uff08\u4ee5\u4e0a\u3001\u767d\u6843\u66f8\u623f\uff09\u7b49\u304c\u3042\u308b\u3002\u535a\u58eb\uff08\u5b66\u8853\uff09\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u958b\u5fd7\u5275\u9020\u5927\u5b66\u5927\u5b66\u9662\u4e8b\u696d\u5275\u9020\u7814\u7a76\u79d1\u7279\u4efb\u6559\u6388\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e3b\u306a\u517c\u8077<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6771\u65e5\u672c\u4fe1\u7528\u6f01\u696d\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u76e3\u4e8b\uff08\u975e\u5e38\u52e4\uff09\uff08\u4ee4\u548c3\u5e744\u6708\uff5e\u73fe\u5728\uff09<\/li>\n\n\n\n<li>\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u591a\u7530\u8a18\u5ff5\u8ca1\u56e3 \u7406\u4e8b\u3000\uff08\u4ee4\u548c4\u5e74\uff5e\u73fe\u5728\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e3b\u306a\u6848\u4ef6\u5b9f\u7e3e<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\">\u76e3\u67fb\u76e3\u67fb\u88dc\u52a9\u8005\u3068\u3057\u3066<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u65e7\u90fd\u5e02\u9280\u884c\u3001\u534a\u5c0e\u4f53\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u3001\u7cbe\u5bc6\u6a5f\u68b0\u30e1\u30fc\u30ab\u30fc\u3001\u7aaf\u696d\u3001\u640d\u5bb3\u4fdd\u967a\u4f1a\u793e\u3001\u8ca1\u56e3\u6cd5\u4eba\u7b49<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u76e3\u67fb\u8cac\u4efb\u8005\u3068\u3057\u3066<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u76e3\u67fb7\u793e\u3001\u4f1a\u793e\u6cd5\u76e3\u67fb3\u793e\u3001\u5b66\u6821\u6cd5\u4eba2\u6cd5\u4eba\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba1\u6cd5\u4eba<\/li>\n\n\n\n<li>IF\u793e\u306e\u682a\u5f0f\u5e97\u982d\u767b\u9332\uff08\u305d\u306e\u5f8c\u6771\u8a3c1\u90e8\u4e0a\u5834\uff09<\/li>\n\n\n\n<li>S\u793e\u306e\u682a\u5f0f\u5e97\u982d\u767b\u9332\uff08\u305d\u306e\u5f8c\u6771\u8a3c1\u90e8\u4e0a\u5834\uff09<\/li>\n\n\n\n<li>I\u793e\u306e\u682a\u5f0f\u5e97\u982d\u767b\u9332\uff08\u305d\u306e\u5f8c\u30b8\u30e3\u30b9\u30c0\u30c3\u30af\u4e0a\u5834\uff09<\/li>\n\n\n\n<li>U\u793e\u306e\u682a\u5f0f\u5e97\u982d\u767b\u9332\uff08\u305d\u306e\u5f8c\u6771\u8a3c1\u90e8\u4e0a\u5834\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u52d9\uff08\u4e3b\u306b\u6cd5\u4eba\u7a0e\u52d9\u53ca\u3073\u500b\u4eba\u9867\u5ba2\u306e\u6240\u5f97\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u696d\u52d9\uff09<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u6d41\u901a\u696d\u3001\u4e0d\u52d5\u7523\u958b\u767a\u696d\u3001\u516c\u76ca\u6cd5\u4eba\u3001\u30cf\u30a6\u30b9\u30e1\u30fc\u30ab\u30fc\u3001\u6d77\u904b\u696d\u3001\u6d41\u901a\u696d\u3001\u4e0d\u52d5\u7523\u696d\u3001\u5354\u540c\u7d44\u5408\u3001\u8ca1\u56e3\u6cd5\u4eba\u7b49<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u30a2\u30c9\u30d0\u30a4\u30b6\u30ea\u30fc<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u30aa\u30fc\u30ca\u30fc\u4f01\u696d\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u627f\u7d99\u30fb\u4f01\u696d\u8cb7\u53ce\u306b\u304a\u3051\u308b\u682a\u4fa1\u7b97\u5b9a\u30fb\u7d44\u7e54\u518d\u7de8<\/li>\n\n\n\n<li>\u8fb2\u696d\u5354\u540c\u7d44\u5408\u306b\u5bfe\u3059\u308b\u4e0d\u826f\u50b5\u6a29\u51e6\u7406\u53ca\u3073\u4e0d\u826f\u8cc7\u7523\u306e\u51e6\u5206\u306b\u95a2\u3059\u308b\u6307\u5c0e<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e3b\u306a\u59d4\u54e1<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u8fb2\u6797\u6c34\u7523\u7701\u7121\u8a31\u53ef\u5c02\u5f93\u554f\u984c\u306b\u95a2\u3059\u308b\u7b2c\u4e09\u8005\u59d4\u54e1\u4f1a\u3000\u59d4\u54e1\uff08\u5e73\u621021\u5e744\u6708\uff5e7\u6708\uff09<\/li>\n\n\n\n<li>\u8fb2\u6797\u6c34\u7523\u7701\u8077\u54e1\u6cd5\u4ee4\u9075\u5b88\u59d4\u54e1\u4f1a\u3000\u59d4\u54e1\uff08\u5e73\u621021\u5e748\u6708\uff5e\u5e73\u621024\u5e743\u6708\uff09<\/li>\n\n\n\n<li>\u8fb2\u696d\u5354\u540c\u7d44\u5408\u76e3\u67fb\u58eb\u8a66\u9a13\u3000\u8a66\u9a13\u59d4\u54e1\uff08\u5e73\u621012\u5e744\u6708\uff5e\u73fe\u5728\uff09<\/li>\n\n\n\n<li>\u8fb2\u696d\u5354\u540c\u7d44\u5408\u5185\u90e8\u76e3\u67fb\u58eb\u691c\u5b9a\u8a66\u9a13\u3000\u8a66\u9a13\u59d4\u54e1\uff08\u5e73\u621016\u5e744\u6708\uff5e\u73fe\u5728\uff09<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u51fa\u7248\u30fb\u57f7\u7b46<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300c\u7ba1\u7406\u4f1a\u8a08\u3068\u8ca1\u52d9\u8af8\u8868\u5206\u6790\u3000Nuts and bolts\u3068\u305d\u306e\u5fdc\u7528\u300d\uff08\u767d\u6843\u66f8\u623f\uff092025\u5e74<\/li>\n\n\n\n<li>\u300c\u30d5\u30a1\u30df\u30ea\u30fc\u4f01\u696d\u306e\u30ac\u30d0\u30ca\u30f3\u30b9\uff5e\u7d4c\u6e08\u7684\u304a\u3088\u3073\u7cbe\u795e\u7684\u306a\u6210\u529f\u3092\u6975\u5927\u5316\u3059\u308b\uff5e\u300d\uff08\u767d\u6843\u66f8\u623f\uff092024\u5e74<\/li>\n\n\n\n<li>\u300c\u8ca1\u52d9\u4f1a\u8a08\u3000Nuts and Bolts\u3068\u305d\u306e\u5fdc\u7528\u300d\uff08\u767d\u6843\u66f8\u623f\uff092024\u5e74<\/li>\n\n\n\n<li>\u300cJA\u306e\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08 \u7b2c6\u7248\u300d\uff08\u5168\u56fd\u8fb2\u696d\u5354\u540c\u7d44\u5408\u4e2d\u592e\u4f1a\uff092022\u5e74<\/li>\n\n\n\n<li>\u300c\u65b0\u30fbJA\u306e\u7c3f\u8a18\u4f1a\u8a08 \u7b2c4\u7248\u300d\uff08\u5168\u56fd\u8fb2\u696d\u5354\u540c\u7d44\u5408\u4e2d\u592e\u4f1a\uff092022\u5e74<\/li>\n\n\n\n<li>\u300c\u73fe\u4ee3\u4f01\u696d\u6cd5\u306e\u30a8\u30c3\u30bb\u30f3\u30b9\u300d\uff08\u5171\u8457\uff1a\u6587\u771f\u5802\uff092022\u5e74<\/li>\n\n\n\n<li>\u300c\u8907\u5f0f\u7c3f\u8a18\u306e\u7406\u8ad6\u3068JA\u7c3f\u8a18\u300d\uff08\u5171\u8457\uff1a\u767d\u6843\u66f8\u623f\uff092020\u5e74<\/li>\n\n\n\n<li>\u300c\u65b0\u3057\u3044\u52a0\u7b97\u7a0e\u306e\u5b9f\u52d9-\u7a0e\u52d9\u8abf\u67fb\u3068\u8cc7\u6599\u60c5\u5831\u3078\u306e\u5bfe\u5fdc-\u300d\uff08\u5171\u8457\uff1a\u304e\u3087\u3046\u305b\u3044\uff092016\u5e74<\/li>\n\n\n\n<li>\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u70b9-\u5fdc\u80fd\u8ca0\u62c5\u539f\u5247\u304b\u3089\u306e\u8003\u5bdf\u3068\u5206\u96e2\u578b\u306e\u5c0e\u5165-\u300d\uff08\u767d\u6843\u66f8\u623f\uff092014\u5e74<\/li>\n\n\n\n<li>\u300c\u8fb2\u696d\u5354\u540c\u7d44\u5408\u306e\u6cd5\u4eba\u7a0e\u3068\u6d88\u8cbb\u7a0e\u300d\uff08\u5171\u8457\uff1a\u4e2d\u592e\u7d4c\u6e08\u793e\uff092004\u5e74<\/li>\n\n\n\n<li>\u300c\u4f01\u696d\u63d0\u643a\u306e\u6cd5\u5f8b\u5b9f\u52d9\u300d\uff08\u5171\u8457\uff1a\u65b0\u65e5\u672c\u6cd5\u898f\u51fa\u7248\uff09 \u52a0\u9664\u5f0f<\/li>\n\n\n\n<li>\u300c\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\u4f1a\u793e\u306e\u7a0e\u52d9\u300d\uff08\u5171\u8457\uff1a\u7b2c\u4e00\u6cd5\u898f\u51fa\u7248\uff09 \u52a0\u9664\u5f0f<\/li>\n\n\n\n<li>\u300c\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u7a0e\u52d9\u8abf\u67fb\u3068\u4f1a\u793e\u7d4c\u7406\u300d\uff08\u5171\u8457\uff1a\u7b2c\u4e00\u6cd5\u898f\u51fa\u7248\uff09 \u52a0\u9664\u5f0f<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u8ad6\u6587<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300c\u4e8b\u696d\u306e\u5909\u66f4\u7b49\u306b\u4f34\u3046\u4e8b\u696d\u4f9b\u7528\u8981\u4ef6\u7b49\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc (\u7279\u96c6 \u30b3\u30ed\u30ca\u798d\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u5909\u66f4\u30fb\u4e00\u90e8\u64a4\u9000\u306e\u7a0e\u52d9\u5bfe\u5fdc) \u300d\u300c\u7a0e\u7406\u300d2020\u5e7410\u6708\u53f7 \u304e\u3087\u3046\u305b\u3044<\/li>\n\n\n\n<li>\u300c\u3044\u308f\u3086\u308b\u300c\u30d7\u30ed\u30e9\u30bf\u8a08\u7b97\u300d\u3092\u5b9a\u3081\u305f\u653f\u4ee4\u304c\u3001\u6cd5\u306e\u59d4\u4efb\u306e\u7bc4\u56f2\u3092\u9038\u8131\u3057\u305f\u9055\u6cd5\u306a\u3082\u306e\u3067\u3001\u7121\u52b9\u3067\u3042\u308b\u3068\u3044\u3046\u5224\u65ad\u300d\u300c\u7a0e\u52d9\u4e8b\u4f8b\u300d2020\u5e743\u6708\u53f7Vol.52 No.3\u901a\u5dfb606\u53f7<\/li>\n\n\n\n<li>\u300c\u30c9\u30a4\u30c4\u306b\u304a\u3051\u308b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236 -\u7acb\u6cd5\u8da3\u65e8\u53ca\u3073\u6982\u8981\u3068\u65e5\u672c\u6cd5\u3068\u306e\u6bd4\u8f03-\u300d\u30a2\u30b3\u30fc\u30c9\u30bf\u30c3\u30af\u30b9\u30ec\u30d3\u30e5\u30fc\u2116.11\u30fb12 \u30a2\u30b3\u30fc\u30c9\u79df\u7a0e\u7dcf\u5408\u7814\u7a76\u6240 2019\u5e742\u6708<\/li>\n\n\n\n<li>\u300c\u4e8b\u696d\u306e\u300c\u958b\u59cb\u300d\u30fb\u300c\u5ec3\u6b62\u300d\u306e\u89e3\u91c8\u300d\u4e8b\u4f8b\u304b\u3089\u63a2\u308b\u7a0e\u52d9\u4e0a\u306e\u300c\u4e8b\u696d\u300d\u306e\u5224\u65ad\u300c\u7a0e\u7406\u300d\u5e73\u621030\u5e745\u6708\u53f7 \u304e\u3087\u3046\u305b\u3044<\/li>\n\n\n\n<li>\u300c\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3051\u308b\u500b\u5225\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u95a2\u3059\u308b\u8003\u5bdf -\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c96\u6761\u7b2c1\u9805\u7b2c2\u53f7\u306b\u95a2\u3057\u3066-\u300d\u79df\u7a0e\u8a34\u8a1f\u5b66\u4f1a\u3000N0.10 \u300c\u79df\u7a0e\u8a34\u8a1f\u3000\u79df\u7a0e\u516c\u6b63\u57fa\u6e964\u300d2017\u5e744\u6708<\/li>\n\n\n\n<li>\u300c\u91cd\u52a0\u7b97\u7a0e\u306e\u65b0\u305f\u306a\u4f53\u7cfb\u3068\u8ce6\u8ab2\u8981\u4ef6\u3092\u3081\u3050\u308b\u554f\u984c\uff5e\u91cd\u52a0\u7b97\u7a0e\u8ce6\u8ab2\u3092\u3081\u3050\u308b\u7a0e\u52d9\u5f53\u5c40\u306e\u52d5\u5411\u53ca\u3073\u6700\u8fd1\u306e\u5224\u4f8b\u30fb\u63a1\u6c7a\u300d\u300c\u7a0e\u7406\u300d2016\u5e747\u6708\u53f7 \u304e\u3087\u3046\u305b\u3044<\/li>\n\n\n\n<li>\u300c\u89aa\u5b50\u4f1a\u793e\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u9069\u6b63\u4fa1\u984d\u306e\u5224\u5b9a\u300d\u79df\u7a0e\u8a34\u8a1f\u5b66\u4f1a N0.9 \u300c\u79df\u7a0e\u8a34\u8a1f \u79df\u7a0e\u516c\u6b63\u57fa\u6e963\u300d2016\u5e744\u6708<\/li>\n\n\n\n<li>\u300c\u65e5\u672c\u306b\u304a\u3051\u308b\u30d5\u30a1\u30df\u30ea\u30fc\u30d3\u30b8\u30cd\u30b9\u306e\u4e8b\u696d\u627f\u7d99\u3092\u963b\u5bb3\u3059\u308b\u8981\u56e0\u3068\u305d\u308c\u3078\u306e\u5bfe\u5fdc -\u56fd\u969b\u7af6\u4e89\u529b\u306e\u7dad\u6301\u3082\u8e0f\u307e\u3048\u3066-\u300d<br>Factors That Hinder the Succession of a Family Business in Japan and Measures against Them-Taking into account the maintenance of competitiveness in the global market- \u65e5\u672c\u5de5\u696d\u5927\u5b66\u7814\u7a76\u5831\u544a \u7b2c44\u5dfb \u7b2c4\u53f72015\u5e741\u6708<\/li>\n\n\n\n<li>\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u95a2\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u70b9\u3000-\u5fdc\u80fd\u8ca0\u62c5\u539f\u5247\u304b\u3089\u306e\u8003\u5bdf\u3068\u5206\u96e2\u578b\u306e\u5c0e\u5165-\u300d<br>Issues on the Inheritance Tax and Gift Tax on Unquoted Shares\u2013An observation from the viewpoint of the ability-to-pay principle and introduction of the separation model \u2013 \u4e2d\u592e\u5927\u5b66 \u535a\u58eb\u8ad6\u6587 2014\u5e743\u6708<\/li>\n\n\n\n<li>\u300c\u30a4\u30ae\u30ea\u30b9\u30fb\u30c9\u30a4\u30c4\u306b\u304a\u3051\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u70b9 -\u65e5\u672c\u6cd5\u3068\u306e\u95a2\u9023\u306b\u304a\u3044\u3066-\u300d<br>Issues on the Inheritance Tax and Gift Tax on Unquoted Shares in the United Kingdom and Germany- As Compared with the Related Issues under the Japanese Law- \u4e2d\u592e\u5927\u5b66\u5927\u5b66\u9662\u6226\u7565\u7d4c\u55b6\u7814\u7a76\u79d1\u7814\u7a76\u5e74\u58312\u53f72013\u5e749\u6708<\/li>\n\n\n\n<li>\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u304a\u3051\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306b\u95a2\u3059\u308b\u554f\u984c\u70b9\u306b\u3064\u3044\u3066-\u300c\u5206\u96e2\u578b\u300d\u306e\u7d4c\u55b6\u306e\u627f\u7d99\u3092\u8a8d\u3081\u308b\u5fc5\u8981\u6027-\u300d<br>Issues concerning the Grace of Payment of Inheritance Tax and Gift Tax Imposed on Unlisted Equity under the Special Provisions of the Act on Special Measures Concerning Taxation- The need for approving the grace in the event of business succession of the separation model -\u4e2d\u592e\u5927\u5b66\u5927\u5b66\u9662\u6226\u7565\u7d4c\u55b6\u7814\u7a76\u79d1\u7814\u7a76\u5e74\u58311\u53f72012\u5e749\u6708<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u7814\u7a76\u767a\u8868<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u300c\u3044\u308f\u3086\u308b\u300c\u30d7\u30ed\u30e9\u30bf\u8a08\u7b97\u300d\u304c\u653f\u4ee4\u59d4\u4efb\u306e\u7bc4\u56f2\u3092\u9038\u8131\u3057\u305f\u9055\u6cd5\u306a\u3082\u306e\u3067\u3001\u7121\u52b9\u3067\u3042\u308b\u3068\u3044\u3046\u5224\u65ad\u300d2019 \u5e7410 \u670821 \u65e5 \u30a2\u30b3\u30fc\u30c9\u79df\u7a0e\u7dcf\u5408\u7814\u7a76\u6240 \u7b2c25 \u56de\u79df\u7a0e\u5224\u4f8b\u7814\u7a76\u4f1a<\/li>\n\n\n\n<li>\u300c\u30c9\u30a4\u30c4\u306b\u304a\u3051\u308b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236 -\u7acb\u6cd5\u8da3\u65e8\u53ca\u3073\u6982\u8981\u3068\u65e5\u672c\u6cd5\u3068\u306e\u6bd4\u8f03-\u300d2017\u5e749\u670820\u65e5 \u30a2\u30b3\u30fc\u30c9\u79df\u7a0e\u7814\u7a76\u6240 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