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日本代购-日本法令　税理士のための個人の事業用資産についての納税猶予制度 V107　岩下忠吾
  • horei:10000581
  • 日本国内邮费另付 价格包含消费税 普通店铺
  • 0
  • 0
  • 19800 円 合人民币: 1290.86 元
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日本代购-令和元年度税制改正では、法人版事業承継税制に続き、個人事業者についても、高齢化が急速に進展する中で、円滑な世代交代を通じた事業の持続的な発展の確保が喫緊の課題となっていることや遺留分の特例の拡充により個人事業者の事業承継を促進するための法的枠組みが整備されたことを踏まえ、個人事業者の事業承継を促進するための相続税・贈与税の新たな納税猶予制度が創設されました。 本商品では、法人版事業承継税制との違い、円滑化法による認定要件、納税猶予制度の各要件や特定事業用資産などの基礎知識から、今回の制度で一番のポイントとなる“小規模宅地等との調整”について、具体的に事例や計算例を用いて『納税猶予制度と小規模宅地等の特例との税額比較』を解説しているほか、税理士事務所としての取り組み方など、実務に役立つ内容を収録しています。
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Process: 0.188s ( Load:0.011s Init:0.015s Exec:0.157s Template:0.006s ) | DB :22 queries 0 writes | Cache :5 gets 2 writes | UseMem:26,618 kb
页面Trace信息
当前页面 : /index.php/Rakuten/ShopView/id/horei:10000581.html
请求方法 : GET
通信协议 : HTTP/1.1
请求时间 : 2025-09-01 16:04:20
用户代理 : Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)
会话ID : 9pna27lt0rs3k4vhberg9f7ao7
运行数据 : Process: 0.188s ( Load:0.011s Init:0.015s Exec:0.157s Template:0.006s ) | DB :22 queries 0 writes | Cache :5 gets 2 writes | UseMem:26,618 kb
输出编码 :
加载类库 : 33
模板编译 : 重新编译
SQL记录 : 22条SQL
[ 25-09-01 16:04:21 ] RunTime:0.000589s SQL = SHOW COLUMNS FROM bio_yahooid
[ 25-09-01 16:04:21 ] RunTime:0.001083s SQL = SHOW COLUMNS FROM bio_agent
[ 25-09-01 16:04:21 ] RunTime:0.000443s SQL = SELECT * FROM bio_agent WHERE ( `isViews` = 1 ) AND ( `domain` LIKE '%test.ripai.com' )
[ 25-09-01 16:04:21 ] RunTime:0.000213s SQL = SELECT * FROM bio_agent WHERE ( `domain` = 'www.jp-daigou.com' )
[ 25-09-01 16:04:21 ] RunTime:0.000331s SQL = select * from bio_siteparams where FIND_IN_SET('081',AgentID)
[ 25-09-01 16:04:21 ] RunTime:0.000426s SQL = SHOW COLUMNS FROM bio_point
[ 25-09-01 16:04:21 ] RunTime:0.001448s SQL = SHOW COLUMNS FROM bio_user
[ 25-09-01 16:04:21 ] RunTime:0.000677s SQL = SELECT * FROM bio_goods WHERE `isView` = 1 and gType<=3 ORDER BY created DESC LIMIT 15
[ 25-09-01 16:04:21 ] RunTime:0.000338s SQL = SHOW COLUMNS FROM bio_syscolumn
[ 25-09-01 16:04:21 ] RunTime:0.000323s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = 17 ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-09-01 16:04:21 ] RunTime:0.000400s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '19' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-09-01 16:04:21 ] RunTime:0.000315s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '89' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-09-01 16:04:21 ] RunTime:0.000363s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '20' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-09-01 16:04:21 ] RunTime:0.000334s SQL = SELECT * FROM bio_syscolumn WHERE ( `column_leftid` = '18' ) AND ( `column_open` = 1 ) ORDER BY column_order asc
[ 25-09-01 16:04:21 ] RunTime:0.000602s SQL = SHOW COLUMNS FROM bio_rakutencategory
[ 25-09-01 16:04:21 ] RunTime:0.000330s SQL = SELECT * FROM bio_rakutencategory WHERE id=101950
[ 25-09-01 16:04:21 ] RunTime:0.000207s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=101950
[ 25-09-01 16:04:21 ] RunTime:0.000219s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=101354
[ 25-09-01 16:04:21 ] RunTime:0.000152s SQL = SELECT p.id,p.name_cn FROM bio_rakutencategory p LEFT JOIN bio_rakutencategory c on c.parentid=p.id WHERE c.id=101240
[ 25-09-01 16:04:21 ] RunTime:0.000157s SQL = SELECT * FROM bio_rakutencategory WHERE parentid=101950
[ 25-09-01 16:04:21 ] RunTime:0.000519s SQL = SHOW COLUMNS FROM bio_rate
[ 25-09-01 16:04:21 ] RunTime:0.000173s SQL = SELECT * FROM bio_rate WHERE ( `type` = 'RMB->JPY' ) ORDER BY date desc LIMIT 1
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[ 25-09-01 16:04:21 ] 注意：[8] A session had already been started - ignoring session_start() App.class.php 第 115 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 253 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated apiExecuter.php 第 284 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 125 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 134 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated getApiData.php 第 499 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Request.php 第 412 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Request.php 第 736 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Request.php 第 749 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Request.php 第 794 行.
[ 25-09-01 16:04:21 ] 注意：[2048] Redefining already defined constructor for class Net_URL URL.php 第 122 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 691 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 693 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Unserializer.php 第 852 行.
[ 25-09-01 16:04:21 ] 注意：[2048] Redefining already defined constructor for class XML_Parser Parser.php 第 206 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Parser.php 第 576 行.
[ 25-09-01 16:04:21 ] 注意：[2048] Declaration of XML_Parser::raiseError() should be compatible with that of PEAR::raiseError() Parser.php 第 634 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: openid BaseAction.class.php 第 72 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: Debug BaseAction.class.php 第 174 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: uid BaseAction.class.php 第 209 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Client.php 第 179 行.
[ 25-09-01 16:04:21 ] 注意：[8192] Assigning the return value of new by reference is deprecated Client.php 第 228 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined offset: 11 BaseAction.class.php 第 349 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: agentId common_inc.php 第 3135 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 25-09-01 16:04:21 ] 注意：[2] shuffle() expects parameter 1 to be array, boolean given BaseAction.class.php 第 418 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined property: RakutenApiExecuter::$ApiDataWorker RakutenApiExecuter.php 第 346 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: appid getApiData.php 第 417 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe getApiData.php 第 436 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe getApiData.php 第 447 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugYourMa getApiData.php 第 450 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe getApiData.php 第 468 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe getApiData.php 第 481 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: options Unserializer.php 第 448 行.
[ 25-09-01 16:04:21 ] 注意：[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 503 行.
[ 25-09-01 16:04:21 ] 注意：[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context getApiData.php 第 509 行.
[ 25-09-01 16:04:21 ] 注意：[2048] Non-static method PEAR::isError() should not be called statically, assuming $this from incompatible context RakutenAction.class.php 第 595 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe RakutenAction.class.php 第 607 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: categoryPath RakutenCategoryGetter.class.php 第 55 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: _imgserver YahooAction.class.php 第 1014 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: descpre RakutenAction.class.php 第 645 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: agentId common_inc.php 第 3135 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: isDebugMe forbidcates.php 第 108 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: type_ BaseAction.class.php 第 649 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: showmiddleOfIndex bf17f8f5a76a9d7e9186c4c573d8f8fc.php 第 2 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: meta_keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 7 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 42 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: U 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 59 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 97 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 121 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 134 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 150 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 201 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: category 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 278 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: so 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 280 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: dr 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 281 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 286 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: shopcode 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 296 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: minPrice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 300 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: maxPrice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 301 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 453 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: category 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 454 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: so 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 456 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: dr 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 457 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: keyword 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 462 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 463 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: Act 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 464 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: sellerID 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 476 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 486 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 489 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: store 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 492 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 503 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 506 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: item_status 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 509 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: wrappingicon 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 520 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: buynow 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 523 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: thumbnail 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 525 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: urlpre 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: chkjp 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 536 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: aucminprice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 537 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined index: aucmaxprice 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 538 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: isindex 7e3578d85670e1bc8aad2b48d2c6a90d.php 第 577 行.
[ 25-09-01 16:04:21 ] 注意：[8] Undefined variable: url 97ae39e43927d85ac9989230a15609a2.php 第 4 行.