{"id":128499,"date":"2017-07-13T09:43:40","date_gmt":"2017-07-13T00:43:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=128499"},"modified":"2018-07-25T16:45:53","modified_gmt":"2018-07-25T07:45:53","slug":"inheritance-report-52","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-52\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u901a\u9054\u304c\u516c\u8868\uff5e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u514d\u9664\u7b49\u8981\u4ef6\u7de9\u548c\u306b\u4fc2\u308b\u65b0\u8a2d\u898f\u5b9a\u3082"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\u901a\u9054\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u514d\u9664\u7b49\u8981\u4ef6\u7de9\u548c\u306b\u4fc2\u308b\u65b0\u8a2d\u898f\u5b9a\u3082<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3053\u306e\u307b\u3069\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u9069\u7528\u306b\u4f34\u3044\u3001\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u901a\u9054\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3001\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u63aa\u7f6e\u6cd5\u901a\u9054\u7b49\uff09\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u901a\u9054\u3092\u516c\u8868\u3057\u305f\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f\uff17\u6708\uff16\u65e5\uff09\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku\/kaisei\/170623\/01.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #888888;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u4eca\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u65e5\u672c\u56fd\u7c4d\u306e\u306a\u3044\u975e\u5c45\u4f4f\u8005\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306b\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u7b49\u304b\u3089\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u56fd\u5916\u8ca1\u7523\u304c\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u306a\u3069\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f<\/a>\u3002\u3053\u308c\u306b\u4f34\u3044\u3001\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u306b\u5f53\u305f\u3063\u3066\u3001\u300c\u305d\u306e\u8005\u304c\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u304a\u3044\u3066\u3001\u6cd5\u65bd\u884c\u5730\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308b\u306e\u3067\u3042\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u8d08\u4e0e\u3092\u3057\u305f\u8005\u306e\u4f4f\u6240\u304c\u6cd5\u65bd\u884c\u5730\u306b\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u554f\u308f\u306a\u3044\u300d\u3068\u3057\u305f\u57fa\u672c\u901a\u9054\uff11\u306e\uff13\u30fb\uff11\u306e\uff14\u5171\uff0d\uff14\u300a\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u300b\u304c\u524a\u9664\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #888888;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u307e\u305f\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff09\u3067\u306f\u3001\u3044\u308f\u3086\u308b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u306e\u4f75\u7528\u3092\u8a8d\u3081\u308b\u7b49\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u8981\u4ef6\u7de9\u548c\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-50\/\" target=\"_blank\">\u707d\u5bb3\u3084\u53d6\u5f15\u5148\u306e\u5012\u7523\u7b49\u4e00\u5b9a\u306e\u4e8b\u7531\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664\u3084\u8981\u4ef6\u7de9\u548c\u3055\u308c\u308b\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f<\/a>\u3053\u3068\u306b\u4f34\u3044\u3001\u4f8b\u3048\u3070\u63aa\u7f6e\u6cd570\u6761\u306e\uff17\u306e\uff12\u7b2c31\u9805\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u707d\u5bb3\u306b\u3088\u3063\u3066\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u300d\u306e\u5224\u5b9a\u65b9\u6cd5\u304c\u7b97\u5f0f\u306e\u5f62\u3067\u793a\u3055\u308c\u308b\uff0870\u306e\uff17\u306e\uff12\uff0d56\uff09\u306a\u3069\u3001\u5404\u514d\u9664\u7b49\u8981\u4ef6\u306e\u5224\u5b9a\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u8aac\u660e\u53ca\u3073\u7559\u610f\u4e8b\u9805\u3092\u307e\u3068\u3081\u305f\u9805\u76ee\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li>\u3008\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u3009<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sozoku-tokushu\/souzokuzouyo-saigai.pdf\" target=\"_blank\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u707d\u5bb3\u7b49\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\uff08\u514d\u9664\u624b\u7d9a\u7b49\uff09\uff08\u5e73\u621029\u5e74\uff14\u6708\uff09<\/a>\u300d<\/li>\n<li>\u3008\u7533\u8acb\u30fb\u5c4a\u51fa\u69d8\u5f0f\u3009<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h29pdf\/saigai_zouyo_souzoku_menjyosinsei.pdf\" target=\"_blank\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u514d\u9664\u7533\u8acb\u66f8\uff08\u707d\u5bb3\u7b49\u514d\u9664\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h29pdf\/saigai_higaikakunin_tetuzuki.pdf\" target=\"_blank\">\u707d\u5bb3\u7b49\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u4f1a\u793e\u306e\u88ab\u5bb3\u8981\u4ef6\u78ba\u8a8d\u8868\u517c\u5c4a\u51fa\u66f8<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u767a\u751f\u3057\u305f\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u4e00\u5b9a\u306e\u4f1a\u793e\u306b\u3082\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u3059\u3067\u306b\u9069\u7528\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3084\u6628\u4eca\u306e\u8c6a\u96e8\u88ab\u5bb3\u7b49\u306b\u3088\u308a\u4eca\u5f8c\u691c\u8a0e\u3092\u8981\u3059\u308b\u5834\u5408\u3082\u3001\u65b0\u8a2d\u9805\u76ee\u3067\u793a\u3055\u308c\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u300a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u300b\u95a2\u4fc2\u3067\u65b0\u8a2d\u3055\u308c\u305f\u9805\u76ee\u306f\u6b21\u306e\u901a\u308a\uff08\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3082\u540c\u4e3b\u65e8\u306e\u65b0\u8a2d\u9805\u76ee\u3042\u308a\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u3014\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u300a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u300b\u95a2\u4fc2\u3015\u306e\u65b0\u8a2d\u9805\u76ee<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-55\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d55<\/a><br \/>\n\u300c\u7279\u5b9a\u671f\u9593\u300d\u306e\u610f\u7fa9<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-56\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d56<\/a><br \/>\n\u707d\u5bb3\u306b\u3088\u3063\u3066\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-57\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d57<\/a><br \/>\n\u901a\u5e38\u306e\u4fee\u7e55\u306b\u3088\u3063\u3066\u306f\u539f\u72b6\u56de\u5fa9\u304c\u56f0\u96e3\u306a\u640d\u58ca<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-58\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d58<\/a><br \/>\n\u4e8b\u696d\u6240\u304c\u707d\u5bb3\u306b\u3088\u3063\u3066\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u308a\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306b\u304a\u3051\u308b\u96c7\u7528\u306e\u78ba\u4fdd\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u5834\u5408<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-59\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d59<\/a><br \/>\n\u88ab\u707d\u4e8b\u696d\u6240\u306e\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u306e\u96c7\u7528\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u6570\u3092\u4e0b\u56de\u308b\u6570\u3068\u306a\u3063\u305f\u3053\u3068<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-60\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d60<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u7b2c31\u9805\u7b2c\uff13\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u58f2\u4e0a\u91d1\u984d\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u305f\u5834\u5408\u300d<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-61\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d61<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u7b2c31\u9805\u7b2c\uff13\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u58f2\u4e0a\u91d1\u984d\u306b\u5fdc\u3058\u305f\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u306e\u96c7\u7528\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u300d<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-62\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d62<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u7b2c31\u9805\u7b2c\uff14\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u58f2\u4e0a\u91d1\u984d\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3057\u305f\u5834\u5408\u300d<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-63\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d63<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u7b2c31\u9805\u7b2c\uff14\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u58f2\u4e0a\u91d1\u984d\u306b\u5fdc\u3058\u305f\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u306e\u96c7\u7528\u304c\u78ba\u4fdd\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u300d<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-64\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d64<\/a><br \/>\n\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u6642\u671f<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-65\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d65<\/a><br \/>\n\u4e2d\u5c0f\u4f01\u696d\u4fe1\u7528\u4fdd\u967a\u6cd5\u7b2c\uff12\u6761\u7b2c\uff15\u9805\u7b2c\uff11\u53f7\u304b\u3089\u7b2c\uff14\u53f7\u306e\u4e8b\u7531\u306e\u767a\u751f\u3057\u305f\u65e5<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-66\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d66<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u4ee4\u7b2c40\u6761\uff18\u306e\uff12\u7b2c64\u9805\u306b\u898f\u5b9a\u3059\u308b\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9593\u7b49<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-67\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d67<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u7b2c17\u9805\u306b\u95a2\u3059\u308b\u901a\u9054\u306e\u6e96\u7528<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/02.htm#a-7-2-68\" target=\"_blank\">70\u306e\uff17\u306e\uff12\uff0d68<\/a><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff12\u7b2c35\u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: center;\"><span style=\"color: #888888;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u305d\u306e\u4ed6\u3001\u4eca\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\uff08\u5e38\u8a2d\u5316\uff09\u3055\u308c\u5e73\u621028\u5e74\u718a\u672c\u5730\u9707\u306b\u3082\u9069\u7528\u3055\u308c\u3066\u3044\u308b<span style=\"color: #800080;\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff16\u300a\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b<span style=\"text-decoration: underline;\">\u76f8\u7d9a\u7a0e<\/span>\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300b<\/span>\u53ca\u3073<span style=\"color: #800000;\">\u540c\u6cd5\u7b2c69\u6761\u306e\uff17\u300a\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b<span style=\"text-decoration: underline;\">\u8d08\u4e0e\u7a0e<\/span>\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300b<\/span>\u306f\u3001<span style=\"text-decoration: underline;\">\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u767a\u751f\u65e5\u524d<\/span>\u306b\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u540c\u767a\u751f\u65e5\u5f8c\u304c\u7533\u544a\u671f\u9650\u3068\u306a\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306b\u3001\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u8a55\u4fa1\u984d\u3092<span style=\"text-decoration: underline;\">\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u767a\u751f\u76f4\u5f8c\u306e\u4fa1\u984d<\/span>\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u63aa\u7f6e\u3060\u304c\u3001\u672c\u7279\u4f8b\u306b\u4fc2\u308b\u500b\u5225\u901a\u9054\u3068\u3057\u3066\uff14\u670817\u65e5\u4ed8\u3051\uff08HP\u3067\u306f5\/8\uff09\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u305f\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff16\u300a\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300b\u53ca\u3073\u540c\u6cd5\u7b2c69\u6761\u306e\uff17\u300a\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300b\u306b\u898f\u5b9a\u3059\u308b\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u3067\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\u306b\u7e54\u308a\u8fbc\u307e\u308c\u308b\u5f62\u3068\u306a\u3063\u305f\uff0869\u306e\uff16\u30fb69\u306e\uff17\u5171\uff0d\uff11\uff5e\uff15\u300169\u306e\uff16\uff0d\uff11\u300169\u306e\uff17\uff0d\uff11\uff09\u3002\u3053\u308c\u306b\u3088\u308a\u4e0a\u8a18\u500b\u5225\u901a\u9054\u306f\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/170417\/01.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff16\u300a\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300b\u53ca\u3073\u540c\u6cd5\u7b2c69\u6761\u306e\uff17\u300a\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300b\u306b\u898f\u5b9a\u3059\u308b\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<\/li>\n<li>\u300c\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u7b49\u306b\u3064\u3044\u3066\uff08\u5e73\u621029\u5e74\uff14\u6708\uff09\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u5e73\u621028\u5e74\u718a\u672c\u5730\u9707\u306b\u95a2\u3057\u3066\u306f\u3001\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u767a\u751f\u76f4\u5f8c\u306e\u4fa1\u984d\u3092\u6c42\u3081\u308b\u305f\u3081\u306e\u8abf\u6574\u7387\u304c\u3059\u3067\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/kumamoto\/release\/h28\/kumamoto_tokurei\/index.htm\" target=\"_blank\">\u5e73\u621028\u5e74\u718a\u672c\u5730\u9707\u306b\u304a\u3051\u308b\u571f\u5730\u7b49\u306e\u8a55\u4fa1\u306e\u7279\u4f8b\u7b49\uff08\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u4fc2\uff09\uff5e\u300c\u8abf\u6574\u7387\u300d\u7b49\u306b\u3064\u3044\u3066\uff5e\uff08\u5e73\u621029\u5e74\uff15\u6708\uff09<\/a>\u300d<\/li>\n<li>\u300c\u5e73\u621028\u5e74\u718a\u672c\u5730\u9707\u306b\u4fc2\u308b\u300c\u8abf\u6574\u7387\u300d\u3092\u516c\u958b\u3057\u307e\u3057\u305f\uff08\u5e73\u621029\u5e74\uff15\u6708\uff09\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/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>\u56fd\u7a0e\u5e81\u306f\u3053\u306e\u307b\u3069\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u9069\u7528\u306b\u4f34\u3044\u3001\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u901a\u9054\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u3001\u76f8\u7d9a\u7a0e\u95a2\u4fc2\u306e\u63aa\u7f6e\u6cd5\u901a\u9054\u7b49\uff09\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u901a\u9054\u3092\u516c\u8868\u3057\u305f\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f\uff17\u6708\uff16\u65e5\uff09\u3002<\/p>\n","protected":false},"author":840,"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":[460,310,328,489],"backnumber":[1901],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 07:35:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/128499"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=128499"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/128499\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=128499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=128499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=128499"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=128499"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=128499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}