{"id":3154,"date":"2014-11-25T09:11:12","date_gmt":"2014-11-25T17:11:12","guid":{"rendered":"http:\/\/smartandresponsible.com\/blog\/?p=3154"},"modified":"2026-05-07T16:51:48","modified_gmt":"2026-05-08T00:51:48","slug":"basic_estate_planning2","status":"publish","type":"post","link":"https:\/\/smartandresponsible.com\/blog\/basic_estate_planning2\/","title":{"rendered":"\u30d9\u30fc\u30b7\u30c3\u30af\u30fb\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\uff082\uff09"},"content":{"rendered":"<p>\u30b7\u30ea\u30fc\u30ba\u7b2c\u4e00\u56de\u76ee\u300c\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u3068\u306f\uff1f\u3000\u76f8\u7d9a\u3092\u8003\u3048\u308b\u300d\u3067\u306f\u3001\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u306f\u3001\u304a\u91d1\u6301\u3061\u3060\u3051\u304c\u3059\u308c\u3070\u3044\u3044\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u907a\u66f8\u3060\u3051\u3067\u7d42\u308f\u308a\u3068\u3044\u3046\u3082\u306e\u3067\u3082\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u66f8\u304d\u307e\u3057\u305f\u3002\u907a\u7523\u7a0e\uff08\u65e5\u672c\u3067\u3044\u3046\u76f8\u7d9a\u7a0e\uff09\u304c\u304b\u304b\u308b\u3053\u3068\u3092\u5fc3\u914d\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u4eba\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u30d7\u30ed\u30d9\u30fc\u30c8\u3068\u3044\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u306f\u307f\u306a\u8003\u3048\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3082\u66f8\u304d\u307e\u3057\u305f\u3002\u30b7\u30ea\u30fc\u30ba\u7b2c\u4e8c\u56de\u76ee\u300c\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u3092\u6020\u308b\u3068\uff1f\u300d\u3067\u306f\u3001\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u3092\u304d\u3061\u3093\u3057\u3066\u304a\u3051\u3070\u907f\u3051\u5f97\u305f\u3067\u3042\u308d\u3046\u554f\u984c\u306b\u3064\u3044\u3066\u307f\u3066\u307f\u307e\u3057\u305f\u3002\u4e09\u56de\u76ee\u3067\u306f\u3001\u8ab0\u3082\u304c\u5fc5\u8981\u306a\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u3001\u3044\u3063\u305f\u3044\u3069\u3053\u304b\u3089\u306f\u3058\u3081\u308c\u3070\u3088\u3044\u304b\u3001\u3069\u3093\u306a\u3053\u3068\u304c\u30ab\u30d0\u30fc\u3055\u308c\u308b\u3079\u304d\u306a\u306e\u304b\u3092\u8003\u3048\u307e\u3057\u305f\u3002\u7b2c\u56db\u56de\u76ee\u306e\u4eca\u56de\u306f\u3001\u305d\u306e\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u306f\u3001\u5c02\u9580\u77e5\u8b58\u304c\u5fc5\u8981\u306a\u5206\u91ce\u3067\u3001\u5dde\u306b\u3088\u3063\u3066\u3082\u6cd5\u5f8b\u304c\u7570\u306a\u3063\u305f\u308a\u3001\u307e\u305f\u6cd5\u5f8b\u306f\u523b\u3005\u3068\u5909\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u308c\u3092\u5c02\u9580\u306b\u3057\u305f\u5f01\u8b77\u58eb\u306a\u3069\u306b\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002Smart 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Will\uff09\u3068\u306f\u3001\u81ea\u5206\u304c\u75c5\u72b6\u672b\u671f\uff08terminally ill\uff09\u306b\u306a\u3063\u3066\u4f59\u547d\u3044\u304f\u3070\u304f\u304b\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u5ef6\u547d\u6cbb\u7642\u3092\u671b\u3080\u671b\u307e\u306a\u3044\u304b\u3001\u3069\u306e\u3088\u3046\u306a\u6cbb\u7642\u3092\u671b\u307f\u3001\u3069\u306e\u3088\u3046\u306a\u6cbb\u7642\u306f\u671b\u307e\u306a\u3044\u304b\u306b\u3064\u3044\u3066\u306e\u5e0c\u671b\u3092\u307e\u3068\u3081\u3066\u304a\u304f\u3082\u306e\u3067\u3059\u3002\u5fc3\u81d3\u8607\u751f\u3001\u4eba\u5de5\u547c\u5438\u5668\u3001\u7d4c\u9f3b\u7d4c\u7ba1\u6804\u990a\u3001\u4eba\u5de5\u900f\u6790\u3001\u6297\u751f\u7269\u8cea\u6295\u4e0e\u3001\u30da\u30a4\u30f3\u30de\u30cd\u30fc\u30b8\u30e1\u30f3\u30c8\u3001\u81d3\u5668\u63d0\u4f9b\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u5e0c\u671b\u3092\u6307\u5b9a\u3057\u307e\u3059\u3002\u6b7b\u306b\u81f3\u308b\u524d\u6bb5\u968e\u306e\u6e96\u5099\u3067\u3001\u3053\u308c\u3082\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u306e\u91cd\u8981\u306a\u8981\u7d20\u3067\u3059\u3002<\/p>\n<p>\u5dde\u3054\u3068\u306b\u3001\u75c5\u5e8a\u672b\u671f\u3068\u5224\u65ad\u3057\u3001\u30ea\u30d3\u30f3\u30b0\u30a6\u30a3\u30eb\u306e\u5e0c\u671b\u306b\u6cbf\u3063\u3066\u5ef6\u547d\u6cbb\u7642\u3092\u3057\u306a\u3044\u3068\uff08\u533b\u5e2b\u304c\u5224\u65ad\u3057\u3066\u3082\u3088\u3044\uff09\u3068\u3059\u308b\u57fa\u6e96\u3092\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u75c5\u5e8a\u672b\u671f\u3068\u306f\u3069\u3046\u3044\u3046\u72b6\u614b\u304b\u306b\u3064\u3044\u3066\u306e\u5b9a\u7fa9\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u305f\u3068\u3048\u3070\u300c\u4f59\u547d6\u30f6\u6708\u4ee5\u5185\u300d\u306a\u3069\u3068\u3044\u3046\u3088\u3046\u306a\u89e3\u91c8\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>Power of Attorney\uff08\u59d4\u4efb\u72b6\uff09<\/h2>\n<p>&nbsp;<\/p>\n<p>Power of Attorney\u306f\u3001\u81ea\u5206\u4ee5\u5916\u306e\u4eba\u306b\u81ea\u5206\u306b\u4ee3\u308f\u3063\u3066\u6c7a\u65ad\u3092\u3057\u3066\u3082\u3089\u3046\u529b\u3092\u59d4\u4efb\u3059\u308b\u6cd5\u7684\u6587\u66f8\u3067\u3059\u3002Power of Attorney\u306f\u3001\u3042\u308b\u4e00\u90e8\u306e\u90e8\u5206\u3060\u3051\u6a29\u9650\u59d4\u8b72\u3092\u3059\u308b\u3082\u306e\u3084\u3001\u3042\u308b\u6761\u4ef6\u304c\u6e80\u3061\u305f\u3068\u304d\u306b\u6a29\u9650\u59d4\u8b72\u3068\u306a\u308b\u3082\u306e\u3001\u5305\u62ec\u7684\u306b\u6a29\u9650\u3092\u59d4\u8b72\u3059\u308b\u3082\u306e\u306a\u3069\u3001\u3044\u304f\u3064\u304b\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u306e\u4e00\u90e8\u3068\u3057\u3066\u8003\u616e\u3055\u308c\u308b\u3079\u304d\u306f\u3001\u81ea\u5206\u3067\u81ea\u5206\u306e\u3053\u3068\u3092\u5224\u65ad\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\uff08\u82f1\u8a9e\u3067incapacitated\uff09\u3084\u3001\u81ea\u5206\u3067\u51e6\u7406\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u81ea\u5206\u306b\u4ee3\u308f\u3063\u3066\u5224\u65ad\u51e6\u7406\u3092\u3057\u3066\u304f\u308c\u308b\u4eba\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u81ea\u5206\u306e\u4fa1\u5024\u89b3\u3092\u7406\u89e3\u3057\u3066\u304f\u308c\u308b\u4fe1\u983c\u3067\u304d\u308b\u4eba\u306b\u59d4\u4efb\u3092\u3057\u3066\u304a\u304f\u3068\u3001\u3082\u306f\u3084\u81ea\u5206\u304c\u6a5f\u80fd\u3057\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u3001\u81ea\u5206\u306b\u4ee3\u308f\u3063\u3066\u6cbb\u7642\u6cd5\u306e\u9078\u629e\u3092\u3057\u305f\u308a\u3001\u5ef6\u547d\u6cbb\u7642\u3092\u62d2\u5426\u3057\u305f\u308a\u3001\u9280\u884c\u53e3\u5ea7\u304b\u3089\u652f\u6255\u3044\u3092\u3057\u305f\u308a\u3001\u6295\u8cc7\u3092\u58f2\u3063\u305f\u308a\u3001\u6295\u8cc7\u53e3\u5ea7\u3092\u89e3\u7d04\u3057\u305f\u308a\u3068\u3044\u3046\u3053\u3068\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/p>\n<p>\u53cd\u5bfe\u306b\u3001Power of Attorney\u304c\u306a\u3044\u3068\u3001\u3053\u308c\u3089\u306e\u3053\u3068\u3092\u4ee3\u7406\u4eba\u304c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u308f\u3056\u308f\u3056\u88c1\u5224\u6240\u306b\u51fa\u5411\u304d\u3001\u3053\u308c\u3089\u306e\u3053\u3068\u3092\u3059\u308b\u6a29\u9650\u3092\u4ed8\u4e0e\u3057\u3066\u3082\u3089\u3046\u3068\u3044\u3046\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u30b3\u30b9\u30c8\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u4f5c\u696d\u3067\u3001\u30bf\u30a4\u30e0\u30ea\u30fc\u306a\u5224\u65ad\u3084\u51e6\u7406\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a8\u30b9\u30c6\u30fc\u30c8\u30d7\u30e9\u30cb\u30f3\u30b0\u3067\u306f\u3001\u533b\u7642\u7cfb\u306b\u3064\u3044\u3066\u306e\u6a29\u9650\u59d4\u4efb\u3092\u3059\u308bMedical Power of Attorney\u3068\u3001\u8ca1\u52d9\u95a2\u4fc2\u306e\u6a29\u9650\u59d4\u4efb\u3092\u3059\u308bFinancial Power of Attorney\u3068\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u8005\u306f\u3001Health care proxy\u3068\u3082\u547c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u30ea\u30d3\u30f3\u30b0\u30a6\u30a3\u30eb\u3068\u7d50\u5408\u3057\u305f\u5f62\u3067\u3001Advance Healthcare Directive\u3068\u3044\u3046\u540d\u524d\u3067\u547c\u3093\u3060\u308a\u3059\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u30ea\u30d3\u30f3\u30b0\u30a6\u30a3\u30eb\u306f\u3001\u75c5\u72b6\u672b\u671f\u306e\u5834\u5408\u3060\u3051\u306b\u52b9\u529b\u3092\u767a\u3059\u308b\u3082\u306e\u3067\u3059\u304c\u3001Medical Power of Attorney\u306f\u3088\u308a\u5e83\u7bc4\u56f2\u306a\u6a29\u9650\u306e\u59d4\u4efb\u3067\u3001\u4e21\u65b9\u3092\u5099\u3048\u308b\u3053\u3068\u3067\u81ea\u5206\u306e\u5e0c\u671b\u3092\u660e\u78ba\u306b\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5e0c\u671b\u304c\u660e\u78ba\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u90e8\u5206\u3067\u3082\u8ab0\u304b\u3089\u304c\u4ee3\u308f\u308a\u306b\u5224\u65ad\u3057\u3066\u304f\u308c\u308b\u3088\u3046\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5f8c\u8005\u306eFinancial Power of Attorney\u306f\u3001\u4ee3\u7406\u4eba\u304c\u672c\u4eba\u306e\u9280\u884c\u53e3\u5ea7\u304b\u3089\u8acb\u6c42\u66f8\u306e\u652f\u6255\u3044\u3092\u3057\u305f\u308a\u3001\u672c\u4eba\u306e\u4e0d\u52d5\u7523\u3084\u6295\u8cc7\u306a\u3069\u3092\u58f2\u3063\u305f\u308a\u3001\u751f\u547d\u4fdd\u967a\u306a\u3069\u306e\u624b\u7d9a\u304d\u5909\u66f4\u306a\u3069\u3092\u3057\u305f\u308a\u3001\u7a0e\u51e6\u7406\u3092\u3057\u305f\u308a\u3001\u30ea\u30bf\u30a4\u30e4\u30e1\u30f3\u30c8\u53e3\u5ea7\u306e\u7dad\u6301\u3092\u3057\u305f\u308a\u306a\u3069\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4ee3\u7406\u4eba\u304c\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u8ca1\u52d9\u95a2\u4fc2\u306e\u5224\u65ad\u30fb\u51e6\u7406\u3092\u3067\u304d\u308b\u6a29\u9650\u3092\u3082\u3064\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u751f\u524d\u8d08\u4e0e\uff08Gift\uff09<\/h2>\n<p>&nbsp;<\/p>\n<p>\u3044\u304b\u306b\u5bb6\u65cf\u3084\u305d\u306e\u4ed6\u306e\u4eba\uff08\u3042\u308b\u3044\u306f\u56e3\u4f53\uff09\u306b\u81ea\u5206\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u81ea\u5206\u304c\u6b7b\u3093\u3067\u304b\u3089\u306f\u3058\u307e\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u751f\u524d\u306b\u304a\u3044\u3066\u3082\u3001Gift\u3068\u3044\u3046\u5f62\u3067\u8cc7\u7523\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u6b7b\u5f8c\u3001\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306f\u907a\u7523\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u751f\u524d\u306b\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u306e\u7a0e\u91d1\u306f\u8d08\u4e0e\u7a0e\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3001\u30bf\u30a4\u30df\u30f3\u30b0\u306e\u5dee\u3053\u305d\u3042\u308c\u3001\u907a\u7523\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u610f\u5473\u306f\u540c\u3058\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u500b\u4eba\u304c\u751f\u6daf\u3092\u901a\u3058\u3066\u884c\u3046\u3001\u8d08\u4e0e\u3068\u907a\u7523\u3092\u4e00\u4f53\u306e\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u3057\u3001\u8d08\u4e0e\u984d\u3068\u907a\u7523\u984d\uff08\u8ab2\u7a0e\u5bfe\u8c61\u30a8\u30b9\u30c6\u30fc\u30c8\uff09\u306e\u5408\u8a08\u304c$5.34\u30df\u30ea\u30aa\u30f3(2014)\u3092\u8d85\u3048\u308b\u3068\u8d08\u4e0e\u30fb\u907a\u7523\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3068\u3044\u3046\u30b7\u30b9\u30c6\u30e0\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3088\u3063\u3066\u751f\u524d\u8d08\u4e0e\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u3068\u3001\u305d\u306e\u5206\u3060\u3051\u975e\u8ab2\u7a0e\u3067\u76f8\u7d9a\u3055\u305b\u3089\u308c\u308b\u8ca1\u7523\u304c\u6e1b\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u751f\u524d\u8d08\u4e0e\u306b\u306f\u3001\u304a\u3044\u3057\u3044\u7279\u5225\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u306b\u8d08\u4e0e\u5bfe\u8c61\u3072\u3068\u308a\u3042\u305f\u308a$14,000\uff082014\u5e74\uff09\u307e\u3067\u306e\u63a7\u9664\u67a0\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u304a\u308a(\u592b\u5a66\u306a\u3089\u3070\u3001\u8d08\u4e0e\u5bfe\u8c61\u3072\u3068\u308a\u3042\u305f\u308a$28,000)\u3001\u3053\u308c\u4ee5\u4e0b\u306e\u8d08\u4e0e\u306f\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u3082\u5831\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u592b\u5a66\u3067\u5b50\u3069\u3082\u4e09\u4eba\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u3092\u884c\u3046\u306a\u3089\u30011\u5e74\u9593\u3067$28,000\uff58\uff13\u4eba\uff1d$84,000\u307e\u3067\u3001\u30bf\u30c3\u30af\u30b9\u30ea\u30bf\u30fc\u30f3\u3067\u306e\u5831\u544a\u7fa9\u52d9\u306a\u3057\u3067\u8d08\u4e0e\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u63a7\u9664\u67a0\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8d08\u4e0e\u984d\u304b\u3089\u5b8c\u5168\u306b\u9664\u5916\u3055\u308c\u308b\u306e\u3067\u3001\u6bce\u5e74\u3053\u306e\u67a0\u5185\u3067\u8d08\u4e0e\u3092\u7e70\u308a\u8fd4\u305b\u3070\u304b\u306a\u308a\u306e\u984d\u3092\u5831\u544a\u7fa9\u52d9\u306a\u3057\u3067\u59d4\u8b72\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u4ed6\u306b\u3001\u8ab0\u304b\u306b\u4ee3\u308f\u308a\u533b\u7642\u8cbb\u3092\u75c5\u9662\u3078\u652f\u6255\u3063\u305f\u308a\u3001\u8ab0\u304b\u306e\u305f\u3081\u306b\u5b66\u8cbb\u3092\u5b66\u6821\u306b\u652f\u6255\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u533b\u7642\u8cbb\u3068\u5b66\u8cbb\u3082\u5831\u544a\u7fa9\u52d9\u306a\u3057\u3067\u8d08\u4e0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u306f\u4e0a\u8a18\u306e$14,000\/$28,000\u306b\u306f\u30ab\u30a6\u30f3\u30c8\u3055\u308c\u307e\u305b\u3093\u3002\u652f\u6255\u3044\u306f\u75c5\u9662\u3084\u5b66\u6821\u306b\u5bfe\u3057\u3066\u76f4\u63a5\u652f\u6255\u3046\u3053\u30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of 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