{"id":114316,"date":"2026-04-22T16:00:25","date_gmt":"2026-04-22T07:00:25","guid":{"rendered":"https:\/\/www.jkeiei.co.jp\/m\/?post_type=news&#038;p=114316"},"modified":"2026-04-27T08:05:34","modified_gmt":"2026-04-26T23:05:34","slug":"202605-s-kindaichi","status":"publish","type":"news","link":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/","title":{"rendered":"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"114316\" class=\"elementor elementor-114316\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"news\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8035efd e-flex e-con-boxed e-con e-parent\" data-id=\"8035efd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd51f51 elementor-widget elementor-widget-text-editor\" data-id=\"fd51f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u57fa\u672c\u30b9\u30ad\u30fc\u30e0\u306e\u6982\u8981<\/h3><p>\u7c73\u56fd\u306e\u4e0d\u52d5\u7523\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u8cc7\u7523\u5f62\u6210\u6226\u7565\u306e\u4e2d\u6838\u3092\u62c5\u3046\u5236\u5ea6\u306b\u300c1031 Exchange\u300d\u304c\u3042\u308b\u3002\u3053\u308c\u306f\u7c73\u56fd\u7a0e\u6cd5\u300cInternal Revenue Code Section 1031\u300d\u306b\u57fa\u3065\u304d\u3001\u6295\u8cc7\u7528\u307e\u305f\u306f\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306b\u540c\u7a2e\u306e\u4e0d\u52d5\u7523\u3078\u518d\u6295\u8cc7\u3059\u308b\u3053\u3068\u3067\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308b\u3002<\/p><p>\u57fa\u672c\u30eb\u30fc\u30eb\u306f\u6bd4\u8f03\u7684\u660e\u78ba\u3067\u3042\u308b\u3002\u6295\u8cc7\u5bb6\u306f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5f8c\u300145\u65e5\u4ee5\u5185\u306b\u4ea4\u63db\u5bfe\u8c61\u7269\u4ef6\u3092\u7279\u5b9a\u3057\u3001\uff11\uff18\uff10\u65e5\u4ee5\u5185\u306b\u53d6\u5f97\u3092\u5b8c\u4e86\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u58f2\u5374\u4ee3\u91d1\u306fQualified Intermediary\uff08\uff31\uff29\uff09\u304c\u7ba1\u7406\u3057\u3001\u6295\u8cc7\u5bb6\u304c\u76f4\u63a5\u53d7\u9818\u3059\u308b\u3068\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p><p>\u3053\u306e\u70b9\u306f\u8ab2\u7a0e\u7e70\u308a\u5ef6\u3079\u306e\u305f\u3081\u306b\u306f\u6700\u3082\u91cd\u8981\u3068\u3044\u3048\u308b\u3002<\/p><h3>\u5177\u4f53\u7684\u306a\u30b1\u30fc\u30b9<\/h3><p>\u4f8b\u3048\u3070\u3001\u6295\u8cc7\u5bb6\u304c\uff12\uff10\uff11\uff13\u5e74\u306b\uff12\uff10\uff10\u4e07\u30c9\u30eb\u3067\u5c0f\u898f\u6a21\u30a2\u30d1\u30fc\u30c8\u3092\u8cfc\u5165\u3057\u3001\uff12\uff10\uff12\uff13\u5e74\u306b\uff14\uff10\uff10\u4e07\u30c9\u30eb\u3067\u58f2\u5374\u3057\u305f\u3068\u3059\u308b\u3002\u58f2\u5374\u76ca\u306f\uff12\uff10\uff10\u4e07\u30c9\u30eb\u3067\u3042\u308a\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304a\u3088\u3073\u6e1b\u4fa1\u511f\u5374\u56de\u53ce\u7a0e\u3092\u542b\u3081\u3001\u304a\u304a\u3080\u306d60\u4e07\uff5e80\u4e07\u30c9\u30eb\u7a0b\u5ea6\u306e\u7a0e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u3002<\/p><p>\u3057\u304b\u3057\u30011031 Exchange\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u3001\u3053\u306e\uff14\uff10\uff10\u4e07\u30c9\u30eb\uff08\u70ba\u66ff\uff11\uff15\uff10\u5186\u63db\u7b97\u3067\u7d04\uff16\u5104\u5186\uff09\u3092\u305d\u306e\u307e\u307e\u6b21\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u306b\u5145\u5f53\u3067\u304d\u3001\u7a0e\u91d1\u306f\u5c06\u6765\u306b\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\uff08\u56f3\uff11\uff09\u3002<\/p><h3>Step-Up in Basis\uff08\u6642\u4fa1\u3092\u5f15\u304d\u7d99\u3050\uff09<\/h3><p>\u7c73\u56fd\u5b9f\u52d9\u3067\u306f\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3001\u8cc7\u7523\u898f\u6a21\u3092\u6bb5\u968e\u7684\u306b\u62e1\u5927\u3059\u308b\u6295\u8cc7\u6226\u7565\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u4e0a\u8a18\u306e\u6295\u8cc7\u5bb6\u304c\uff14\uff10\uff10\u4e07\u30c9\u30eb\u3092\u81ea\u5df1\u8cc7\u91d1\u3068\u3057\u3066\u3001\u9280\u884c\u878d\u8cc7\uff16\uff10\uff10\u4e07\u30c9\u30eb\u3092\u52a0\u3048\u3066\uff11\uff10\uff10\uff10\u4e07\u30c9\u30eb\u306e\u96c6\u5408\u4f4f\u5b85\u3092\u53d6\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u3092\u8003\u3048\u308b\u300210\u5e74\u5f8c\u3001\u3053\u306e\u7269\u4ef6\u304c\uff11\uff18\uff10\uff10\u4e07\u30c9\u30eb\u3067\u58f2\u5374\u3055\u308c\u305f\u5834\u5408\u3001\u5229\u76ca\u306f\u7d04\uff18\uff10\uff10\u4e07\u30c9\u30eb\u3068\u306a\u308b\u3002\u901a\u5e38\u3067\u3042\u308c\u3070\u7d04\uff12\uff10\uff10\u4e07\u30c9\u30eb\u4ee5\u4e0a\u306e\u7a0e\u8ca0\u62c5\u304c\u767a\u751f\u3059\u308b\u304c\u3001\u518d\u30731031 Exchange\u3092\u884c\u3048\u3070\u8ab2\u7a0e\u306f\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3002\u3053\u3046\u3057\u3066\u8cc7\u7523\u898f\u6a21\u306f\u6b21\u306e\u6bb5\u968e\u3078\u79fb\u884c\u3059\u308b\u3002<\/p><p>\u3053\u306e\u3088\u3046\u306a\u4ea4\u63db\u3092\u7e70\u308a\u8fd4\u3059\u6226\u7565\u306f\u3001\u7c73\u56fd\u3067\u306f\u300cSwap Till You Drop\u300d\u3068\u547c\u3070\u308c\u3066\u304a\u308a\u3001\u5178\u578b\u7684\u306a\u8cc7\u7523\u6210\u9577\u306e\u4f8b\u3068\u3057\u3066\u306f\u6b21\u306e\u3088\u3046\u306a\u30d1\u30bf\u30fc\u30f3\u304c\u6319\u3052\u3089\u308c\u308b\u3002<br \/>\u203b\u305f\u3060\u3057\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u6295\u8cc7\u3059\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u7a0e\u5236\u306f\u5225\u9014\u8003\u616e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p><h4>\u6700\u521d\u306e\u6295\u8cc7<\/h4><p>\u2460\u53d6\u5f97\uff1a\uff12\uff10\uff10\u4e07\u30c9\u30eb\uff08\u5c0f\u578b\u30a2\u30d1\u30fc\u30c8\uff09<br \/>\u246110\u5e74\u5f8c<br \/>\u58f2\u5374\u984d\uff1a\uff14\uff10\uff10\u4e07\u30c9\u30eb<br \/>\u58f2\u5374\u76ca\uff1a\uff12\uff10\uff10\u4e07\u30c9\u30eb\u21921031\u9069\u7528\u3067\u4ea4\u63db<\/p><h4>\uff12\u56de\u76ee\u306e\u6295\u8cc7<\/h4><p>\u2462\u53d6\u5f97\uff1a\uff11\uff10\uff10\uff10\u4e07\u30c9\u30eb\uff08\u4e2d\u898f\u6a21\u96c6\u5408\u4f4f\u5b85\uff09<br \/>\u246310\u5e74\u5f8c<br \/>\u58f2\u5374\u984d\uff1a\uff11\uff18\uff10\uff10\u4e07\u30c9\u30eb<br \/>\u58f2\u5374\u76ca\uff1a\uff18\uff10\uff10\u4e07\u30c9\u30eb\u21921031\u9069\u7528\u3067\u4ea4\u63db<\/p><h4>\uff13\u56de\u76ee\u306e\u6295\u8cc7<\/h4><p>\u2464\u53d6\u5f97\uff1a\uff13\uff10\uff10\uff10\u4e07\u30c9\u30eb\uff08\u5927\u578b\u30a2\u30d1\u30fc\u30c8\u307e\u305f\u306f\u7269\u6d41\u65bd\u8a2d\uff09<\/p><h4>\u6700\u7d42\u56de<\/h4><p>\u6700\u7d42\u7684\u306b\u6295\u8cc7\u5bb6\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u7c73\u56fd\u7a0e\u5236\u306eStep-Up in Basis\u306b\u3088\u308a\u53d6\u5f97\u4fa1\u683c\u304c\u5e02\u5834\u4fa1\u683c\u306b\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u3001\u3053\u308c\u307e\u3067\u7d2f\u7a4d\u3057\u3066\u3044\u305f\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u7a0e\u304c\u5b9f\u8cea\u7684\u306b\u6d88\u6ec5\u3059\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u76f8\u7d9a\u76f4\u5f8c\u306b\u58f2\u5374\u3057\u3066\u3082\u7c3f\u4fa1\u3068\u6642\u4fa1\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u305f\u3081\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308b\u3002\u7c73\u56fd\u5185\u306e\u9577\u671f\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u30661031 Exchange\u306f\u6975\u3081\u3066\u5f37\u529b\u306a\u8cc7\u7523\u5f62\u6210\u30c4\u30fc\u30eb\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u56f3\uff12\uff09\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-36d6537 e-con-full e-flex e-con e-child\" data-id=\"36d6537\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60793ac elementor-widget elementor-widget-text-editor\" data-id=\"60793ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u56f31\u30001031 Exchange\u306b\u3088\u308b\u8cc7\u7523\u62e1\u5927\u306e\u30d4\u30e9\u30df\u30c3\u30c9\u578b<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43202541 elementor-widget elementor-widget-image\" data-id=\"43202541\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"504\" src=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc701-1024x645.jpg\" class=\"attachment-large size-large wp-image-114320\" alt=\"\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\" srcset=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc701-1024x645.jpg 1024w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc701-300x189.jpg 300w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc701-768x484.jpg 768w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc701-600x378.jpg 600w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc701.jpg 1146w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-888802c e-con-full e-flex e-con e-child\" data-id=\"888802c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-96c8618 elementor-widget elementor-widget-text-editor\" data-id=\"96c8618\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u56f3\uff12\u30001031\u306e\u30ad\u30e3\u30d4\u30bf\u30eb\u5faa\u74b0\u578b<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-407f0d1 elementor-widget elementor-widget-image\" data-id=\"407f0d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"554\" src=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc702-1024x709.jpg\" class=\"attachment-large size-large wp-image-114321\" alt=\"\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\" srcset=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc702-1024x709.jpg 1024w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc702-300x208.jpg 300w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc702-768x532.jpg 768w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc702-600x416.jpg 600w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc702.jpg 1146w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1fbef5 elementor-widget elementor-widget-text-editor\" data-id=\"e1fbef5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u53b3\u683c\u306a\u9069\u7528\u8981\u4ef6<\/h3><p>\u3082\u3063\u3068\u3082\u3001\u672c\u5236\u5ea6\u306f\u53b3\u683c\u306a\u9069\u683c\u8981\u4ef6\u306e\u4e0b\u3067\u306e\u307f\u6210\u7acb\u3059\u308b\u3002\u7b2c\u4e00\u306b\u3001\u5bfe\u8c61\u8cc7\u7523\u306f\u6295\u8cc7\u7528\u307e\u305f\u306f\u4e8b\u696d\u7528\u4e0d\u52d5\u7523\u306b\u9650\u5b9a\u3055\u308c\u3001\u81ea\u5b85\u306f\u539f\u5247\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3002\u7b2c\u4e8c\u306b\u300cLike-kind\uff08\u540c\u7a2e\u8cc7\u7523\uff09\u300d\u8981\u4ef6\u304c\u3042\u308a\u3001\u4e0d\u52d5\u7523\u540c\u58eb\u3067\u3042\u308c\u3070\u7528\u9014\u306e\u9055\u3044\u3092\u554f\u308f\u305a\u5e83\u304f\u8a8d\u3081\u3089\u308c\u308b\uff08\u4f8b\uff1a\u30a2\u30d1\u30fc\u30c8\u304b\u3089\u5546\u696d\u30d3\u30eb\u3001\u66f4\u5730\u304b\u3089\u8cc3\u8cb8\u4f4f\u5b85\uff09\u3002\u7b2c\u4e09\u306b\u5bfe\u8c61\u306f\u7c73\u56fd\u5185\u4e0d\u52d5\u7523\u306b\u9650\u5b9a\u3055\u308c\u3001\u7c73\u56fd\u5916\u8cc7\u7523\u3068\u306e\u4ea4\u63db\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002\u7b2c\u56db\u306b\u3001\u9069\u7528\u5bfe\u8c61\u8005\u306f\u7c73\u56fd\u7a0e\u6cd5\u4e0a\u306e\u7d0d\u7a0e\u8005\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p><p>\u305d\u3057\u3066\u5b9f\u52d9\u4e0a\u6700\u3082\u91cd\u8981\u306a\u8981\u4ef6\u304c\u3001\uff31\uff29\u306b\u3088\u308b\u8cc7\u91d1\u7ba1\u7406\u3067\u3042\u308b\u30021031 Exchange\u3067\u306f\u58f2\u5374\u8cc7\u91d1\u3092\u6295\u8cc7\u5bb6\u672c\u4eba\u304c\u4e00\u5207\u53d7\u9818\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u58f2\u5374\u4ee3\u91d1\u306f\uff31\uff29\u304c\u76f4\u63a5\u53d7\u9818\u3057\u3001\u5f53\u8a72\u8cc7\u91d1\u3092\u6b21\u306e\u4e0d\u52d5\u7523\u53d6\u5f97\u306b\u5145\u5f53\u3059\u308b\u3002\u3053\u306e\u300c\u8cc7\u91d1\u975e\u63a5\u89e6\u6027\u300d\u304c\u5236\u5ea6\u9069\u7528\u306e\u6838\u5fc3\u3067\u3042\u308b\u3002<\/p><p>\u4eee\u306b\u58f2\u5374\u4ee3\u91d1\u304c\u4e00\u77ac\u3067\u3082\u6295\u8cc7\u5bb6\u306e\u53e3\u5ea7\u3092\u7d4c\u7531\u3057\u305f\u5834\u5408\u3001\u300c\u5efa\u8a2d\u7684\u53d7\u9818\uff08constructive receipt\uff09\u300d\u3068\u307f\u306a\u3055\u308c\u30011031 Exchange\u306f\u7121\u52b9\u3068\u306a\u308a\u3001\u901a\u5e38\u306e\u58f2\u5374\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u4f8b\u3048\u3070\uff11\uff10\uff10\u4e07\u30c9\u30eb\u3067\u58f2\u5374\u3057\u305f\u8cc7\u91d1\u304c\u76f4\u63a5\u672c\u4eba\u306b\u5165\u91d1\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u6642\u70b9\u3067\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u304c\u78ba\u5b9a\u3059\u308b\u3002\u4e00\u65b9\u3001\uff31\uff29\u304c\u8cc7\u91d1\u3092\u7ba1\u7406\u3059\u308b\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u306f\u7e70\u308a\u5ef6\u3079\u3089\u308c\u308b\u3002<\/p><p>\u307e\u305f\uff31\uff29\u306f\u7c73\u56fd\u5185\u306e\u5c02\u9580\u4f1a\u793e\u304c\u62c5\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u6570\u767e\u4e07\u30c9\u30eb\u304b\u3089\u6570\u5343\u4e07\u30c9\u30eb\u898f\u6a21\u306e\u8cc7\u91d1\u3092\u9810\u304b\u308b\u3053\u3068\u3082\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5012\u7523\u30ea\u30b9\u30af\u3084\u8cc7\u91d1\u5206\u5225\u7ba1\u7406\u306e\u6709\u7121\u306a\u3069\u3001\u4fe1\u983c\u6027\u306e\u78ba\u8a8d\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p><h3>\uff24\uff33\uff34\u3092\u6d3b\u7528\u3057\u305f\u5fdc\u7528\u6226\u7565<\/h3><p>\u3055\u3089\u306b\u5fdc\u7528\u6226\u7565\u3068\u3057\u3066\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u30fb\u30ea\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u304c\u7528\u3044\u3089\u308c\u308b\u3002\u4f8b\u3048\u3070\uff11\uff10\uff10\uff10\u4e07\u30c9\u30eb\u3067\u53d6\u5f97\u3057\u305f\u7269\u4ef6\u304c\uff11\uff14\uff10\uff10\u4e07\u30c9\u30eb\u306b\u5024\u4e0a\u304c\u308a\u3057\u305f\u5834\u5408\u3001\u65b0\u305f\u306b\uff18\uff10\uff10\u4e07\u30c9\u30eb\u306e\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u65e2\u5b58\u30ed\u30fc\u30f3\u8fd4\u6e08\u5f8c\u306b\u6570\u767e\u4e07\u30c9\u30eb\u306e\u8cc7\u91d1\u3092\u624b\u5143\u306b\u6b8b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u501f\u5165\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u7a0e\u8ca0\u62c5\u3092\u4f34\u308f\u305a\u6d41\u52d5\u6027\u3092\u78ba\u4fdd\u3067\u304d\u308b\u3002<\/p><p>\u8fd1\u5e74\u5229\u7528\u304c\u5897\u3048\u3066\u3044\u308b\u69cb\u9020\u3068\u3057\u3066\u3001Delaware Statutory Trust\uff08\uff24\uff33\uff34\uff09\u3092\u6d3b\u7528\u3057\u305f1031 Exchange\u304c\u3042\u308b\u3002\uff24\uff33\uff34\u306f\u8907\u6570\u6295\u8cc7\u5bb6\u304c\u5927\u578b\u4e0d\u52d5\u7523\u306e\u6301\u3061\u5206\u3092\u5171\u6709\u3059\u308b\u4fe1\u8a17\u69cb\u9020\u3067\u3042\u308a\u3001\u4f8b\u3048\u3070\u7dcf\u984d\uff12\u5104\u30c9\u30eb\u898f\u6a21\u306e\u7269\u6d41\u65bd\u8a2d\u306b\u5bfe\u3057\u300150\u4e07\u30c9\u30eb\u3084\uff11\uff10\uff10\u4e07\u30c9\u30eb\u5358\u4f4d\u3067\u6295\u8cc7\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002\u914d\u5f53\u5229\u56de\u308a\u306f\u4e00\u822c\u7684\u306b\u5e74\uff14\uff5e\uff16\uff05\u7a0b\u5ea6\u3067\u3042\u308a\u3001\uff11\uff10\uff10\uff10\u4e07\u30c9\u30eb\u6295\u8cc7\u3067\u5e74\u959340\u4e07\uff5e60\u4e07\u30c9\u30eb\u306e\u53ce\u76ca\u304c\u671f\u5f85\u3055\u308c\u308b\u3002<\/p><p>\u4f8b\u3048\u3070\uff11\uff10\uff10\uff10\u4e07\u30c9\u30eb\u306e\u8cc7\u91d1\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5206\u6563\u6295\u8cc7\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\uff0a \u533b\u7642\u65bd\u8a2d\uff24\uff33\uff34\uff1a\uff13\uff10\uff10\u4e07\u30c9\u30eb<br \/>\uff0a \u7269\u6d41\u65bd\u8a2d\uff24\uff33\uff34\uff1a\uff13\uff10\uff10\u4e07\u30c9\u30eb<br \/>\uff0a \u96c6\u5408\u4f4f\u5b85\uff24\uff33\uff34\uff1a\uff13\uff10\uff10\u4e07\u30c9\u30eb<br \/>\uff0a \u30b9\u30c8\u30ec\u30fc\u30b8\uff24\uff33\uff34\uff1a\uff11\uff10\uff10\u4e07\u30c9\u30eb<\/p><p>\u5e73\u5747\u5229\u56de\u308a\uff15\uff05\u3068\u3059\u308b\u3068\u5e74\u9593\u7d0450\u4e07\u30c9\u30eb\u306e\u53ce\u76ca\u3068\u306a\u308b\u3002\u6295\u8cc7\u5bb6\u306f\u7ba1\u7406\u696d\u52d9\u304b\u3089\u89e3\u653e\u3055\u308c\u3001\u5b8c\u5168\u30d1\u30c3\u30b7\u30d6\u578b\u306e\u904b\u7528\u304c\u53ef\u80fd\u3068\u306a\u308b\uff08\u56f3\uff13\uff09\u3002<\/p><h4>\u5c11\u984d\u3067\u5927\u578b\u4e0d\u52d5\u7523\u306b\u6295\u8cc7\u53ef\u80fd<\/h4><p>\u2500 \u3088\u304f\u3042\u308b\uff24\uff33\uff34\u7269\u4ef6\u306e\u4ee3\u8868\u4f8b \u2500<br \/>\u30fbAmazon\u7269\u6d41\u30bb\u30f3\u30bf\u30fc<br \/>\u30fbWalmart\u914d\u9001\u30bb\u30f3\u30bf\u30fc<br \/>\u30fb\u533b\u7642\u30aa\u30d5\u30a3\u30b9<br \/>\u30fb\u9ad8\u7d1a\u30a2\u30d1\u30fc\u30c8<br \/>\u30fb\u30bb\u30eb\u30d5\u30b9\u30c8\u30ec\u30fc\u30b8<br \/>\u30fb\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc<\/p><p>\u4f8b\u3048\u3070\u3001\uff11\uff10\uff10\uff2b\uff5e\uff11\uff2d\u30c9\u30eb\u304f\u3089\u3044\u304b\u3089\u6295\u8cc7\u53ef\u80fd\u3068\u306a\u308b\uff08\u8868\uff14\uff09\u3002<\/p><p>\u5b9f\u969b\u306b\u306f\u3001\u6a5f\u95a2\u6295\u8cc7\u5bb6\u30ec\u30d9\u30eb\u306e\u7269\u4ef6\u304c\u591a\u3044\u306e\u304c\u5b9f\u614b\u3067\u3042\u308b\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d2e6a4e e-con-full e-flex e-con e-child\" data-id=\"d2e6a4e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7256c40 elementor-widget elementor-widget-text-editor\" data-id=\"7256c40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u56f3\uff13\u3000DST\u5206\u6563\u6295\u8cc7\u306e\u30c4\u30ea\u30fc\u578b<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b593420 elementor-widget elementor-widget-image\" data-id=\"b593420\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"544\" src=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc703-1024x696.jpg\" class=\"attachment-large size-large wp-image-114322\" alt=\"\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\" srcset=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc703-1024x696.jpg 1024w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc703-300x204.jpg 300w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc703-768x522.jpg 768w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc703-600x408.jpg 600w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc703.jpg 1146w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20b1490 e-con-full e-flex e-con e-child\" data-id=\"20b1490\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6fdda13 elementor-widget elementor-widget-text-editor\" data-id=\"6fdda13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u88684\u3000DST\u7269\u4ef6\u306e\u4ee3\u8868\u4f8b<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0fd8867 elementor-widget elementor-widget-image\" data-id=\"0fd8867\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"660\" height=\"375\" src=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc704.jpg\" class=\"attachment-large size-large wp-image-114319\" alt=\"\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\" srcset=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc704.jpg 660w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc704-300x170.jpg 300w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc704-600x341.jpg 600w\" sizes=\"(max-width: 660px) 100vw, 660px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92f723f elementor-widget elementor-widget-text-editor\" data-id=\"92f723f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>\u8a3c\u5238\u5316\u306b\u3088\u308b\u6226\u7565\uff08721 Exchange\u3068\u306e\u7d44\u307f\u5408\u308f\u305b\uff09<\/h3><p>\u3055\u3089\u306b\u5927\u898f\u6a21\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u306f\u3001\uff24\uff33\uff34\u306e\u5148\u306b\uff35\uff30\uff32\uff25\uff29\uff34\uff08721 Exchange\uff09\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u6226\u7565\u3082\u6d3b\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306fInternal Revenue Code Section 721\u306b\u57fa\u3065\u304d\u3001\u4e0d\u52d5\u7523\u3092\uff32\uff25\uff29\uff34\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30d1\u30fc\u30c8\u30ca\u30fc\u30b7\u30c3\u30d7\u6301\u3061\u5206\u3078\u4ea4\u63db\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u8ab2\u7a0e\u3092\u7e70\u308a\u5ef6\u3079\u305f\u307e\u307e\u8cc7\u7523\u3092\u8a3c\u5238\u5316\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p><p>\u4f8b\u3048\u3070\u3001\uff13\uff10\uff10\uff10\u4e07\u30c9\u30eb\u306e\u4e0d\u52d5\u7523\u30dd\u30fc\u30c8\u30d5\u30a9\u30ea\u30aa\u3092\uff32\uff25\uff29\uff34\u30e6\u30cb\u30c3\u30c8\u3078\u4ea4\u63db\u3059\u308b\u3053\u3068\u3067\u3001\u6d41\u52d5\u6027\u3068\u5206\u6563\u6295\u8cc7\u306e\u53cc\u65b9\u3092\u5b9f\u73fe\u3067\u304d\u308b\u3002<\/p><h3>\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306b\u3088\u308b1031 Exchange\u306e\u5229\u7528\u53ef\u80fd\u6027\u3068\u5b9f\u52d9\u7684\u30b9\u30ad\u30fc\u30e0<\/h3><p>1031 Exchange\u306f\u7c73\u56fd\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u5236\u5ea6\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u56fd\u7c4d\u306f\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65e5\u672c\u4eba\u3067\u3042\u3063\u3066\u3082\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u672c\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p><p>\u5177\u4f53\u7684\u306b\u306f\u3001<br \/>\u2460\u7c73\u56fd\u5185\u306b\u6295\u8cc7\u7528\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068<br \/>\u2461\u7c73\u56fd\u306b\u304a\u3044\u3066\u7a0e\u52d9\u7533\u544a\uff08Form 1040NR\u306a\u3069\uff09\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<br \/>\u2462\u5f53\u8a72\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u304c\u7c73\u56fd\u306b\u304a\u3051\u308b\u30ad\u30e3\u30d4\u30bf\u30eb\u30b2\u30a4\u30f3\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068<\/p><p>\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u30011031 Exchange\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u3092\u5de6\u53f3\u3059\u308b\u306e\u306f\u56fd\u7c4d\u3067\u306f\u306a\u304f\u3001\u300c\u7c73\u56fd\u7a0e\u306e\u7d0d\u7a0e\u8005\u3067\u3042\u308b\u304b\u5426\u304b\u300d\u3067\u3042\u308b\u70b9\u304c\u91cd\u8981\u306a\u306e\u3067\u3042\u308b\u3002<\/p><p>\u5b9f\u52d9\u4e0a\u3001\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u304c1031 Exchange\u3092\u6d3b\u7528\u3059\u308b\u969b\u306b\u306f\u3001\u7c73\u56fd\u306b\u304a\u3044\u3066\uff2c\uff2c\uff23\uff08Limited Liability Company\uff09\u3092\u8a2d\u7acb\u3057\u3001\u5f53\u8a72\uff2c\uff2c\uff23\u3092\u901a\u3058\u3066\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3059\u308b\u30b9\u30ad\u30fc\u30e0\u304c\u5e83\u304f\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3002\u4e00\u822c\u7684\u306a\u6d41\u308c\u3068\u3057\u3066\u306f\u3001\uff2c\uff2c\uff23\u304c\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u30fb\u4fdd\u6709\u3057\u3001\u58f2\u5374\u6642\u306b\u306f\u5f53\u8a72\uff2c\uff2c\uff23\u304c\u58f2\u308a\u4e3b\u3068\u306a\u308a\u3001\u305d\u306e\u58f2\u5374\u8cc7\u91d1\u3092\u7528\u3044\u30661031 Exchange\u3092\u5b9f\u884c\u3057\u3001\u6b21\u306e\u7269\u4ef6\u3092\u53d6\u5f97\u3059\u308b\u3068\u3044\u3046\u5f62\u306b\u306a\u308b\u3002\u3053\u306e\u69cb\u9020\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u6709\u95a2\u4fc2\u304a\u3088\u3073\u7a0e\u52d9\u51e6\u7406\u304c\u6574\u7406\u3055\u308c\u3001\u5b9f\u52d9\u4e0a\u306e\u904b\u7528\u304c\u5bb9\u6613\u306b\u306a\u308b\u3068\u3044\u3046\u5229\u70b9\u304c\u3042\u308b\u3002<\/p><p>\u3055\u3089\u306b\u8fd1\u5e74\u3067\u306f\u3001\u65e5\u672c\u4eba\u3092\u542b\u3080\u6d77\u5916\u6295\u8cc7\u5bb6\u306e\u9593\u3067\u3001\u524d\u51fa\u306e\u300c\uff24\uff33\uff34\u3092\u6d3b\u7528\u3057\u305f\u5fdc\u7528\u6226\u7565\u300d\u306e\u9805\u306b\u304a\u3051\u308b\uff24\uff33\uff34\u3092\u6d3b\u7528\u3057\u305f1031 Exchange\u306e\u5229\u7528\u3082\u5897\u52a0\u3057\u3066\u3044\u308b\u3002\uff24\uff33\uff34\u306f\u8907\u6570\u306e\u6295\u8cc7\u5bb6\u304c\u5927\u578b\u4e0d\u52d5\u7523\u306e\u6301\u3061\u5206\u3092\u5171\u6709\u3059\u308b\u4fe1\u8a17\u69cb\u9020\u3067\u3042\u308a\u3001\u6295\u8cc7\u5bb6\u306f\u76f4\u63a5\u7684\u306a\u7269\u4ef6\u7ba1\u7406\u3092\u884c\u3046\u3053\u3068\u306a\u304f\u3001\u30d1\u30c3\u30b7\u30d6\u306b\u4e0d\u52d5\u7523\u6295\u8cc7\u3078\u53c2\u52a0\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p><p>\u6d77\u5916\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\uff24\uff33\uff34\u304c\u6709\u52b9\u3068\u3055\u308c\u308b\u7406\u7531\u306f\u4e3b\u306b\u4e09\u70b9\u3042\u308b\u3002<\/p><p>\u7b2c\u4e00\u306b\u3001\u7269\u4ef6\u7ba1\u7406\u3084\u30c6\u30ca\u30f3\u30c8\u5bfe\u5fdc\u3068\u3044\u3063\u305f\u5b9f\u52d9\u8ca0\u62c5\u304c\u4e0d\u8981\u3067\u3042\u308b\u70b9\u3001\u7b2c\u4e8c\u306b1031 Exchange\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u70b9\u3001\u7b2c\u4e09\u306b\u500b\u4eba\u3067\u306f\u30a2\u30af\u30bb\u30b9\u304c\u96e3\u3057\u3044\u5927\u578b\u4e0d\u52d5\u7523\u3078\u306e\u6295\u8cc7\u6a5f\u4f1a\u304c\u5f97\u3089\u308c\u308b\u70b9\u3067\u3042\u308b\u3002<\/p><p>\u7279\u306b\u56fd\u5916\u5c45\u4f4f\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u7c73\u56fd\u5185\u3067\u306e\u904b\u7528\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3064\u3064\u3001\u7a0e\u52d9\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u7dad\u6301\u3067\u304d\u308b\u70b9\u304c\u5927\u304d\u306a\u9b45\u529b\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p><p>\u3053\u306e\u3088\u3046\u306b\u30011031 Exchange\u306f\u7c73\u56fd\u7d0d\u7a0e\u8005\u3067\u3042\u308c\u3070\u56fd\u7c4d\u3092\u554f\u308f\u305a\u5229\u7528\u53ef\u80fd\u3067\u3042\u308a\u3001\u65e5\u672c\u4eba\u6295\u8cc7\u5bb6\u306b\u304a\u3044\u3066\u3082\u9069\u5207\u306a\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3067\u3001\u5b9f\u52d9\u7684\u306b\u5341\u5206\u6d3b\u7528\u3057\u5f97\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<br \/>\u203b\u305f\u3060\u3057\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u6295\u8cc7\u3059\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u7a0e\u5236\u306f\u5225\u9014\u8003\u616e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p><h3>\u6f5c\u5728\u7684\u306a\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066<\/h3><p>\u3082\u3063\u3068\u3082\u30011031 Exchange\u306b\u306f\u653f\u7b56\u30ea\u30b9\u30af\u3082\u5b58\u5728\u3059\u308b\u3002\u5236\u5ea6\u306f\uff11\uff19\uff12\uff11\u5e74\u306b\u5c0e\u5165\u3055\u308c\uff11\uff10\uff10\u5e74\u4ee5\u4e0a\u5b58\u7d9a\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u307e\u3067\u306b\u5ec3\u6b62\u3084\u5236\u9650\u304c\u8b70\u8ad6\u3055\u308c\u3066\u304d\u305f\u3002\u4eee\u306b\u5236\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u305f\u5834\u5408\u3001\u4f8b\u3048\u3070\uff11\uff10\uff10\uff10\u4e07\u30c9\u30eb\u306e\u7269\u4ef6\u58f2\u5374\u3067\uff14\uff10\uff10\u4e07\u30c9\u30eb\u306e\u5229\u76ca\u304c\u51fa\u305f\u5834\u5408\u3001\u7a0e\u738730\uff05\u3067\u7d04\uff11\uff12\uff10\u4e07\u30c9\u30eb\u306e\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u8ca0\u62c5\u5897\u306f\u5e02\u5834\u306e\u6d41\u52d5\u6027\u4f4e\u4e0b\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p><p>\u307e\u305f\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u304c\u95a2\u4e0e\u3059\u308b\u5834\u5408\u3001\uff26\uff29\uff32\uff30\uff34\uff21\uff08Foreign Investment in Real Property Tax Act\uff09\u306b\u3088\u308a\u901a\u5e38\u306f\u58f2\u5374\u4fa1\u683c\u306e15\uff05\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u306a\u3069\u3001\u8ffd\u52a0\u306e\u7a0e\u52d9\u8ad6\u70b9\u304c\u751f\u3058\u308b\u3002<\/p><p>\u7279\u306b\u65e5\u672c\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3001\u7c73\u56fd\u5074\u30671031 Exchange\u304c\u6210\u7acb\u3057\u3066\u3044\u3066\u3082\u3001\u65e5\u672c\u5074\u3067\u306f\u8b72\u6e21\u8ab2\u7a0e\u306e\u7e70\u308a\u5ef6\u3079\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u65e5\u7c73\u53cc\u65b9\u306e\u7a0e\u52d9\u3092\u524d\u63d0\u3068\u3057\u305f\u691c\u8a0e\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p><h3>\u307e\u3068\u3081<\/h3><p>\u7dcf\u3058\u3066\u30011031 Exchange\u306f\u5358\u306a\u308b\u7a0e\u7e70\u308a\u5ef6\u3079\u5236\u5ea6\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u7c73\u56fd\u4e0d\u52d5\u7523\u5e02\u5834\u306b\u304a\u3051\u308b\u8cc7\u672c\u5faa\u74b0\u3092\u652f\u3048\u308b\u5236\u5ea6\u7684\u57fa\u76e4\u3067\u3042\u308b\u3002\u6295\u8cc7\u5bb6\u306f\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u58f2\u5374\u6642\u306b\u8ab2\u7a0e\u3092\u78ba\u5b9a\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u3001\u3088\u308a\u5927\u304d\u306a\u8cc7\u7523\u3078\u3068\u518d\u6295\u8cc7\u3057\u3001\u8cc7\u7523\u898f\u6a21\u306e\u62e1\u5927\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p><p>\u3068\u308a\u308f\u3051\u3001\u30ec\u30d0\u30ec\u30c3\u30b8\u306e\u6d3b\u7528\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\u30fb\u30ea\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u3001\uff24\uff33\uff34\u3092\u901a\u3058\u305f\u30d1\u30c3\u30b7\u30d6\u5316\u3001\u3055\u3089\u306b\u306f\uff35\uff30\uff32\uff25\uff29\uff34\u306b\u3088\u308b\u91d1\u878d\u8cc7\u7523\u5316\u307e\u3067\u8996\u91ce\u306b\u5165\u308c\u308b\u3068\u30011031 Exchange\u306f\u5358\u72ec\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u304a\u3051\u308b\u300c\u6210\u9577\u30fb\u4fdd\u6709\u30fb\u51fa\u53e3\u30fb\u627f\u7d99\u300d\u3092\u4e00\u8cab\u3057\u3066\u8a2d\u8a08\u3059\u308b\u305f\u3081\u306e\u6226\u7565\u7684\u30a4\u30f3\u30d5\u30e9\u3068\u4f4d\u7f6e\u4ed8\u3051\u308b\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p><p>\u307e\u305f\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001Like-kind\u8981\u4ef6\u3084\u7c73\u56fd\u5185\u4e0d\u52d5\u7523\u8981\u4ef6\u306b\u52a0\u3048\u3001\uff31\uff29\u3092\u4ecb\u3057\u305f\u53b3\u683c\u306a\u8cc7\u91d1\u7ba1\u7406\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u4e00\u65b9\u3001\u7c73\u56fd\u306b\u6295\u8cc7\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3057\u3001\u7c73\u56fd\u7a0e\u6cd5\u4e0a\u306e\u7d0d\u7a0e\u8005\u3068\u3057\u3066\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u7c4d\u306b\u304b\u304b\u308f\u3089\u305a\u5229\u7528\u53ef\u80fd\u3067\u3042\u308b\u306e\u3067\u3001\u65e5\u672c\u4eba\u3092\u542b\u3080\u5916\u56fd\u4eba\u6295\u8cc7\u5bb6\u306b\u3068\u3063\u3066\u3082\u30011031 Exchange\u306f\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u5341\u5206\u306b\u6d3b\u7528\u3057\u5f97\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u5b9f\u52d9\u4e0a\u306f\uff2c\uff2c\uff23\u3092\u7528\u3044\u305f\u4fdd\u6709\u5f62\u614b\u3084\uff24\uff33\uff34\u306e\u6d3b\u7528\u304c\u6709\u529b\u306a\u9078\u629e\u80a2\u3068\u306a\u308b\u3002<\/p><p>\u305f\u3060\u3057\u30011031 Exchange\u306f\u3042\u304f\u307e\u3067\u7c73\u56fd\u7a0e\u6cd5\u4e0a\u306e\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u65e5\u672c\u5c45\u4f4f\u8005\u304c\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u65e5\u7c73\u53cc\u65b9\u306e\u7a0e\u5236\u3092\u524d\u63d0\u3068\u3057\u305f\u691c\u8a0e\u304c\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p><p>\u3057\u305f\u304c\u3063\u3066\u30011031 Exchange\u3092\u65e5\u672c\u306e\u5b9f\u52d9\u5bb6\u304c\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u5358\u306b\u300c\u7c73\u56fd\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u5236\u5ea6\u300d\u3068\u3057\u3066\u7406\u89e3\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u304a\u3051\u308b\u8cc7\u672c\u518d\u914d\u5206\u3001\u91d1\u878d\u5546\u54c1\u5316\u3001\u76f8\u7d9a\u8a2d\u8a08\u3001\u305d\u3057\u3066\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u7a0e\u52d9\u307e\u3067\u3092\u5305\u542b\u3059\u308b\u5305\u62ec\u7684\u306a\u5236\u5ea6\u3068\u3057\u3066\u6349\u3048\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4eca\u5f8c\u3001\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u53d6\u308a\u6271\u3046\u65e5\u672c\u306e\u7a0e\u7406\u58eb\u30fb\u5b9f\u52d9\u5bb6\u306b\u3068\u3063\u3066\u3082\u3001\u672c\u5236\u5ea6\u306e\u7406\u89e3\u306f\u307e\u3059\u307e\u3059\u91cd\u8981\u6027\u3092\u5897\u3057\u3066\u3044\u304f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4f8b97 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b4f8b97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e4ea69 shingodb elementor-widget elementor-widget-heading\" data-id=\"8e4ea69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u8457\u8005\u7d39\u4ecb<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-172e79c e-con-full e-flex e-con e-child\" data-id=\"172e79c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-c8104d4 e-con-full e-flex e-con e-child\" data-id=\"c8104d4\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fdbf9d7 elementor-widget__width-initial elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"fdbf9d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg\" class=\"attachment-large size-large wp-image-114317\" alt=\"Kiyomi Kindaichi\uff08\u91d1\u7530\u4e00\u559c\u4ee3\u7f8e\uff09\" srcset=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg 500w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01-300x300.jpg 300w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01-150x150.jpg 150w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01-100x100.jpg 100w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ed00dee e-con-full e-flex e-con e-child\" data-id=\"ed00dee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f371da elementor-widget elementor-widget-heading\" data-id=\"3f371da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Kiyomi Kindaichi\uff08\u91d1\u7530\u4e00\u559c\u4ee3\u7f8e\uff09<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c8cb0f elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"5c8cb0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p2\">\u7a0e\u7406\u58eb\u30fbCFP\u30fb\u56fd\u969b\u4e0d\u52d5\u7523\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\uff08JARECO\uff09\u3001\u56fd\u969b\u4e0d\u52d5\u7523\u30ab\u30ec\u30c3\u30b8\u4e38\u306e\u5185\u652f\u90e8\u652f\u90e8\u9577\u3002<br \/>\u4e2d\u5c0f\u304a\u3088\u3073\u5927\u4f01\u696d\u306e\u56fd\u5185\u7a0e\u52d9\u306e\u8c4a\u5bcc\u306a\u7d4c\u9a13\u309220\u5e74\u4ee5\u4e0a\u6709\u3057\u305f\u3042\u3068\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3066\u56fd\u969b\u8cc7\u7523\u7a0e\u6e96\u5099\u5ba4\u9577\u3092\u7d4c\u3066\u56fd\u969b\u7a0e\u52d9\u306b\u3066\u72ec\u7acb\u3092\u3057\u305f\u3002\u305d\u306e\u5f8c2024\u5e7410\u6708\u306b\u306f\u56fd\u969b\u8cc7\u7523\u5c02\u9580\u30b3\u30f3\u30b5\u30ebGEPAS inc.\u3092\u8a2d\u7acb\u3002\u73fe\u5728\u30ab\u30c1\u30a8\u30eb\u7b49\u3067\u500b\u4eba\u56fd\u969b\u7a0e\u52d9\u76f8\u8ac7\u54e1\u306b\u7740\u4efb\u3057\u306a\u304c\u3089\u4e16\u754c\u5404\u56fd\u306e\u591a\u304f\u306e\u500b\u4eba\u30fb\u76f8\u7d9a\u306e\u56fd\u969b\u5b9f\u52d9\u7d4c\u9a13\u3092\u6709\u3059\u308b\u3002\u7684\u78ba\u306a\u5bfe\u5fdc\u306b\u9867\u5ba2\u304b\u3089\u9ad8\u8a55\u4fa1\u3068\u7be4\u3044\u4fe1\u983c\u3092\u53d7\u3051\u308b\u3002\u4e2d\u592e\u5927\u5b66\u6cd5\u5b66\u90e8\u5352\u3001\u6176\u5fdc\u7fa9\u587e\u5927\u5b66\u9662\u5546\u5b66\u7814\u7a76\u79d1\u4fee\u4e86\u3001\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u4e09\u7530\u4f1a\u3001\u548c\u6a4b\u4f1a\u7b49\u4f1a\u54e1\u3002<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d741146 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d741146\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67fe3f3 shingodb ha-has-bg-overlay elementor-widget elementor-widget-heading\" data-id=\"67fe3f3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">\u4ed6\u306e\u8a18\u4e8b\u3092\u8aad\u3080\u300c\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u304a\u3051\u308b1031 Exchange\u306e\u4ed5\u7d44\u307f\u3068\u6226\u7565\u300d<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-163becb elementor-widget__width-inherit elementor-widget elementor-widget-ha-smart-post-list happy-addon ha-smart-post-list happy-addon-pro\" data-id=\"163becb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-smart-post-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"ha-spl-wrapper\">\n\n\t\t\t\t\n\t\t\t\t<div class=\"ha-spl-grid-area ha-spl-col-1 ha-spl-featured-post-off\">\n\n\t\t\t\t\t\t\t\n\n\t\t<!-- blog list -->\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-spl-list\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"ha-spl-list-thumb\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg\" class=\"attachment-large size-large wp-post-image\" alt=\"Kiyomi Kindaichi\uff08\u91d1\u7530\u4e00\u559c\u4ee3\u7f8e\uff09\" srcset=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg 500w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01-300x300.jpg 300w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01-150x150.jpg 150w, https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01-100x100.jpg 100w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/>\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<div class=\"ha-spl-list-content\">\n\t\t\t\t\t\t<h3 class=\"ha-spl-list-title\"><a href=\"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/\">\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500<\/a><\/h3>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\n\t\t\t\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u57fa\u672c\u30b9\u30ad\u30fc\u30e0\u306e\u6982\u8981 \u7c73\u56fd\u306e\u4e0d\u52d5\u7523\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u8cc7\u7523\u5f62\u6210\u6226\u7565\u306e\u4e2d\u6838\u3092\u62c5\u3046\u5236\u5ea6\u306b\u300c1031 Exchange\u300d\u304c\u3042\u308b\u3002\u3053\u308c\u306f\u7c73\u56fd\u7a0e\u6cd5\u300cInternal Revenue Code Section 1031\u300d\u306b\u57fa\u3065\u304d\u3001\u6295 [&hellip;]<\/p>\n","protected":false},"featured_media":114317,"template":"","newscategory":[181,264,262],"bms_news_tags":[407,409,222,244],"class_list":["post-114316","news","type-news","status-publish","has-post-thumbnail","hentry","newscategory-bms-news","newscategory-264","newscategory-262","bms_news_tags-407","bms_news_tags-1031-exchange","bms_news_tags-222","bms_news_tags-244"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500 - \u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500 - \u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\" \/>\n<meta property=\"og:description\" content=\"\u57fa\u672c\u30b9\u30ad\u30fc\u30e0\u306e\u6982\u8981 \u7c73\u56fd\u306e\u4e0d\u52d5\u7523\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u8cc7\u7523\u5f62\u6210\u6226\u7565\u306e\u4e2d\u6838\u3092\u62c5\u3046\u5236\u5ea6\u306b\u300c1031 Exchange\u300d\u304c\u3042\u308b\u3002\u3053\u308c\u306f\u7c73\u56fd\u7a0e\u6cd5\u300cInternal Revenue Code Section 1031\u300d\u306b\u57fa\u3065\u304d\u3001\u6295 [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/\" \/>\n<meta property=\"og:site_name\" content=\"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/jkeiei\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-26T23:05:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@jkeiei\" \/>\n<meta name=\"twitter:label1\" content=\"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593\" \/>\n\t<meta name=\"twitter:data1\" content=\"15\u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/\",\"url\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/\",\"name\":\"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500 - \u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg\",\"datePublished\":\"2026-04-22T07:00:25+00:00\",\"dateModified\":\"2026-04-26T23:05:34+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/#breadcrumb\"},\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ja\",\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg\",\"contentUrl\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg\",\"width\":500,\"height\":500,\"caption\":\"Kiyomi Kindaichi\uff08\u91d1\u7530\u4e00\u559c\u4ee3\u7f8e\uff09\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/news\\\/202605-s-kindaichi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\u30db\u30fc\u30e0\",\"item\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/#website\",\"url\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/\",\"name\":\"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\",\"description\":\"\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u6210\u9577\u3068\u767a\u5c55\u3092\u652f\u63f4\u3059\u308b\u4f01\u696d\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/#organization\"},\"alternateName\":\"\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ja\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/#organization\",\"name\":\"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\",\"alternateName\":\"\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\",\"url\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ja\",\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1@2x.png\",\"contentUrl\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1@2x.png\",\"width\":1200,\"height\":1200,\"caption\":\"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9\"},\"image\":{\"@id\":\"https:\\\/\\\/www.jkeiei.co.jp\\\/m\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/jkeiei\",\"https:\\\/\\\/x.com\\\/jkeiei\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500 - \u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/","og_locale":"ja_JP","og_type":"article","og_title":"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500 - \u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","og_description":"\u57fa\u672c\u30b9\u30ad\u30fc\u30e0\u306e\u6982\u8981 \u7c73\u56fd\u306e\u4e0d\u52d5\u7523\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u5bb6\u306e\u8cc7\u7523\u5f62\u6210\u6226\u7565\u306e\u4e2d\u6838\u3092\u62c5\u3046\u5236\u5ea6\u306b\u300c1031 Exchange\u300d\u304c\u3042\u308b\u3002\u3053\u308c\u306f\u7c73\u56fd\u7a0e\u6cd5\u300cInternal Revenue Code Section 1031\u300d\u306b\u57fa\u3065\u304d\u3001\u6295 [&hellip;]","og_url":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/","og_site_name":"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","article_publisher":"https:\/\/www.facebook.com\/jkeiei","article_modified_time":"2026-04-26T23:05:34+00:00","og_image":[{"width":500,"height":500,"url":"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_site":"@jkeiei","twitter_misc":{"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593":"15\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/","url":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/","name":"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500 - \u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","isPartOf":{"@id":"https:\/\/www.jkeiei.co.jp\/m\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/#primaryimage"},"image":{"@id":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/#primaryimage"},"thumbnailUrl":"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg","datePublished":"2026-04-22T07:00:25+00:00","dateModified":"2026-04-26T23:05:34+00:00","breadcrumb":{"@id":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/#breadcrumb"},"inLanguage":"ja","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/"]}]},{"@type":"ImageObject","inLanguage":"ja","@id":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/#primaryimage","url":"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg","contentUrl":"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2026\/04\/\u7c73\u56fd\u4e0d\u52d5\u7523\u6295\u8cc7p01.jpg","width":500,"height":500,"caption":"Kiyomi Kindaichi\uff08\u91d1\u7530\u4e00\u559c\u4ee3\u7f8e\uff09"},{"@type":"BreadcrumbList","@id":"https:\/\/www.jkeiei.co.jp\/m\/news\/202605-s-kindaichi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\u30db\u30fc\u30e0","item":"https:\/\/www.jkeiei.co.jp\/m\/"},{"@type":"ListItem","position":2,"name":"\u9023\u8f09\u898b\u672c\u7b2c1\u56de\u3000\u2500 DST\u30fbUPREIT\u30fb\u7a0e\u7e70\u308a\u5ef6\u3079\u30b9\u30ad\u30fc\u30e0\u306e\u5b9f\u52d9\u306e\u7d39\u4ecb \u2500"}]},{"@type":"WebSite","@id":"https:\/\/www.jkeiei.co.jp\/m\/#website","url":"https:\/\/www.jkeiei.co.jp\/m\/","name":"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","description":"\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u6210\u9577\u3068\u767a\u5c55\u3092\u652f\u63f4\u3059\u308b\u4f01\u696d","publisher":{"@id":"https:\/\/www.jkeiei.co.jp\/m\/#organization"},"alternateName":"\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.jkeiei.co.jp\/m\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ja"},{"@type":"Organization","@id":"https:\/\/www.jkeiei.co.jp\/m\/#organization","name":"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","alternateName":"\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9","url":"https:\/\/www.jkeiei.co.jp\/m\/","logo":{"@type":"ImageObject","inLanguage":"ja","@id":"https:\/\/www.jkeiei.co.jp\/m\/#\/schema\/logo\/image\/","url":"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2023\/12\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1@2x.png","contentUrl":"https:\/\/www.jkeiei.co.jp\/m\/wp-content\/uploads\/2023\/12\/\u30a2\u30fc\u30c8\u30dc\u30fc\u30c9-1@2x.png","width":1200,"height":1200,"caption":"\u682a\u5f0f\u4f1a\u793e\u5b9f\u52d9\u7d4c\u55b6\u30b5\u30fc\u30d3\u30b9"},"image":{"@id":"https:\/\/www.jkeiei.co.jp\/m\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/jkeiei","https:\/\/x.com\/jkeiei"]}]}},"_links":{"self":[{"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/news\/114316","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/news"}],"about":[{"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/types\/news"}],"version-history":[{"count":5,"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/news\/114316\/revisions"}],"predecessor-version":[{"id":114326,"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/news\/114316\/revisions\/114326"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/media\/114317"}],"wp:attachment":[{"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/media?parent=114316"}],"wp:term":[{"taxonomy":"newscategory","embeddable":true,"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/newscategory?post=114316"},{"taxonomy":"bms_news_tags","embeddable":true,"href":"https:\/\/www.jkeiei.co.jp\/m\/wp-json\/wp\/v2\/bms_news_tags?post=114316"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}