{"id":1013,"date":"2012-10-10T13:15:50","date_gmt":"2012-10-10T04:15:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=1013"},"modified":"2015-10-16T20:11:02","modified_gmt":"2015-10-16T11:11:02","slug":"inheritance-report-2","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-2\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\"><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001<\/strong><\/h4>\n<h4 style=\"text-align: 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\/>\n\u5e73\u621024\u5e74\uff16\u6708\u6539\u6b63\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u95a2\u4fc2\uff08\u7b2c\uff12\uff09\u3001\u8d08\u4e0e\u7a0e\u95a2\u4fc2\uff08\u7b2c\uff13\uff09\u3001\u7d0d\u7a0e\u7336\u4e88\u95a2\u4fc2\uff08\u7b2c\uff18\uff09\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd540\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u627f\u8a8d\u7533\u8acb\u95a2\u4fc2\uff08\u7b2c\uff19\uff09\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u95a2\u4fc2\uff08\u7b2c10\uff09\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u62ec\u5f27\u5185\u306f\u69d8\u5f0f\u5236\u5b9a\u500b\u5225\u901a\u9054\u306e\u9805\u76ee\u756a\u53f7\u3092\u793a\u3057\u3066\u3044\u308b\uff09\u3002\u6539\u6b63\u306e\u8a73\u7d30\u306f\u3001\u5e73\u621024\u5e74\uff16\u6708\u6539\u6b63\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u65b0\u65e7\u5bfe\u7167\u8868\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u3053\u3053\u3067\u306f\u6539\u6b63\u306e\u91cd\u8981\u30dd\u30a4\u30f3\u30c8\u306e\u307f\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u304c\u3001\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4ee5\u4e0b\u306e\uff13\u70b9\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p><strong>\u2460\u3000\u5c71\u6797\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5275\u8a2d\uff08\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09<\/strong><br \/>\n<strong>\u2461\u3000\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u7279\u4f8b\u306e\u5275\u8a2d\uff08\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09<\/strong><br \/>\n<strong>\u2462\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u6539\u6b63\uff08\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09<\/strong><\/p>\n<\/div>\n<h4><strong>\u2460\u3000\u5c71\u6797\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u5c71\u6797\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u6761\u4ef6\u306e\u3082\u3068\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u308b\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u305f\uff08\u63aa\u7f6e\u6cd570\u306e\uff16\u306e\uff14\uff09\u3002\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u7533\u544a\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3001\u5f53\u8a72\u7533\u544a\u66f8\u306b\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u6dfb\u4ed8\u66f8\u985e\u306e\u4e00\u90e8\u3068\u3057\u3066\u3001\u300c\u5c71\u6797\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u66f8\uff08\u7b2c\uff18\u306e\uff13\u8868\uff09\u300d\uff08\u7b2c\uff12\u3000\u76f8\u7d9a\u7a0e\u95a2\u4fc2\uff1a\u69d8\u5f0f\u756a\u53f713-5\uff09\u3001\u300c\u5c71\u6797\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u7279\u4f8b\u5c71\u6797\u53ca\u3073\u7279\u4f8b\u65bd\u696d\u5bfe\u8c61\u5c71\u6797\u306e\u660e\u7d30\u66f8\uff08\u7b2c\uff18\u306e\uff13\u8868\u306e\u4ed8\u8868\uff09\u300d\uff08\u7b2c\uff12\u3000\u76f8\u7d9a\u7a0e\u95a2\u4fc2\uff1a\u69d8\u5f0f\u756a\u53f713-6\uff09\u304c\u3001\u5e73\u621024\u5e74\uff16\u6708\u6539\u6b63\u3067\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<h4><strong>\u2461\u3000\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u7279\u4f8b\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u3064\u3044\u3066\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u305f\uff08\u63aa\u7f6e\u6cd570\u306e\uff14\u306e\uff12\uff09\u3002\u306a\u304a\u3001\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u3064\u3044\u3066\u306f\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u7279\u4f8b\u304c\u65e2\u306b\u5236\u5ea6\u5316\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u7f6e\u6cd570\u306e\uff16\u306e\uff12\uff09\u3002\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u3064\u3044\u3066\u3001\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u5c4a\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u305d\u306e\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3001\u5e73\u621024\u5e74\uff16\u6708\u6539\u6b63\u3067\u300c\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u5b9a\u8cb8\u4ed8\u3051\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\uff08\u7b2c\uff18\u3000\u7d0d\u7a0e\u7336\u4e88\u95a2\u4fc2\uff1a\u69d8\u5f0f\u756a\u53f783-16-1\uff09\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<h4><strong>\u2462\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u8a8d\u5b9a\u4f1a\u793e\u7b49\u304c\u5916\u56fd\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306f\u5916\u56fd\u4f1a\u793e\u306e\u682a\u5f0f\u7b49\u3092\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<br 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right;\">\uff08\u4e86\uff09<\/p>\n<p><strong>\u3010\u53c2\u8003\u3011<\/strong>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/120628\/index.htm\" target=\"_blank\">\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<br \/>\n<\/a>\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/sozoku\/kaisei\/060214\/index.htm\" target=\"_blank\">\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d<\/a><\/p>\n<p style=\"text-align: center;\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u62d9\u8457\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\" href=\"https:\/\/profession-net.com\/bookstore\/s52532\/\" target=\"_blank\">\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3000\u3084\u3063\u3066\u304a\u304d\u305f\u3044\u3000\u76f8\u7d9a\u306e\u30ad\u30db\u30f3\u3068\u5bfe\u7b56<\/a>\u300f\u6e05\u6587\u793e\uff082012\u5e74\uff09<br \/>\n<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\" href=\"https:\/\/profession-net.com\/bookstore\/s52532\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/11\/book-sozokunokihon.jpg\" alt=\"\" width=\"154\" height=\"234\" \/><\/a><\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u540d\u3067\u500b\u5225\u901a\u9054\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u69d8\u5f0f\u5236\u5b9a\u500b\u5225\u901a\u9054\u300d\u3068\u3044\u3046\uff09\u3068\u3057\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u500b\u5225\u901a\u9054\u3067\u95b2\u89a7\u53ef\u80fd\uff09\u3002<br \/>\n\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u306b\u4f34\u3044\u3001\u6240\u8981\u306e\u6574\u5099\u3092\u56f3\u308b\u305f\u3081\u3001\u5e73\u621024\u5e74\uff16\u670828\u65e5\u4ed8\u3051\u3067\u56fd\u7a0e\u5e81\u9577\u5b98\u540d\u306b\u3066\u300c\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5e73\u621024\u5e74\uff16\u6708\u6539\u6b63\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u5e73\u621024\u5e74\uff16\u6708\u6539\u6b63\u306b\u95a2\u3057\u3001\u305d\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,191,177,167,179,289],"tags":[311,310,312],"backnumber":[1671],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 00:15:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/1013"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=1013"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/1013\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=1013"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=1013"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=1013"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=1013"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=1013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}