{"id":140980,"date":"2018-01-18T10:15:47","date_gmt":"2018-01-18T01:15:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=140980"},"modified":"2018-04-05T20:07:43","modified_gmt":"2018-04-05T11:07:43","slug":"inheritance-article-137","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-137\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c19\u56de\u3011\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u524d\u306b\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\uff08\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #9a493f;\">\u76f8\u7d9a\u7a0e<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #274a78;\">\u5b9f\u52d9\u554f\u7b54<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u524d\u306b\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e<br \/>\n\u7533\u544a\u66f8\u306e\u63d0\u51fa\uff08\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u306e\u5834\u5408\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u91ce\u3000\u7814\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color: #9a493f;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #9a493f;\"><strong>\uff3b\u554f\uff3d<\/strong><\/span><\/h3>\n<p>\u6628\u5e74\uff13\u670825\u65e5\u306b\u5144\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u79c1\u3068\u59c9\u306e\uff12\u540d\u3067\u3059\u300211\u6708\u306b\u59c9\u3068\u306e\u9593\u3067\u3001\u5144\u306e\u907a\u7523\u306b\u3064\u3044\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3057\u305f\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u305f\u3068\u3053\u308d\u300112\u670810\u65e5\u306b\u59c9\u304c\u6025\u6b7b\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u59c9\u304c\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u59c9\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u59c9\u306e\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u540d\u3067\u3059\u3002<\/p>\n<\/div><!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\uff3b\u7b54\uff3d<\/strong><\/span><\/h3>\n<p style=\"text-align: center;\"><div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<p>\u304a\u59c9\u69d8\u304c\u8ca0\u62c5\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u76f8\u7d9a\u7a0e\u306f\u3001\uff12\u4eba\u306e\u304a\u5b50\u69d8\u304c\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u3042\u308b\uff12\u5206\u306e\uff11\u305a\u3064\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304a\u59c9\u69d8\u306e\u304a\u5b50\u69d8\uff12\u540d\u304c\u3001\u3053\u306e\uff12\u5206\u306e\uff11\u76f8\u5f53\u306e\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u7533\u544a\u3057\u3001\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/sozoku-mondo19-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-140985\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/12\/sozoku-mondo19-1.png\" alt=\"\" width=\"1710\" height=\"1312\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf \u8aac \u660e \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u56fd\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u306e\u627f\u7d99<\/strong><\/h4>\n<p><a title=\"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c18\u56de\u3011\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u524d\u306b\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-135\/\" target=\"_blank\">\u524d\u56de<\/a>\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\uff08\u5305\u62ec\u53d7\u907a\u8005\u3092\u542b\u307f\u307e\u3059\uff09\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u8ab2\u3055\u308c\u308b\u3079\u304d\u53c8\u306f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u7d0d\u4ed8\u3057\u3001\u82e5\u3057\u304f\u306f\u5fb4\u53ce\u3055\u308c\u308b\u3079\u304d\u56fd\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u901a\u6cd5\uff15\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u7a0e\u984d\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u3092\u3001\u6c11\u6cd5\u7b2c900\u6761\uff08\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09\u3001\u7b2c901\u6761\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u5206\uff09\u53ca\u3073\u7b2c902\u6761\uff08\u907a\u8a00\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306e\u6307\u5b9a\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306e\u5272\u5408\u306b\u3088\u308a\u6309\u5206\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u901a\u6cd5\uff15\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u5f97\u305f\u8ca1\u7523\uff08\u7a4d\u6975\u8ca1\u7523\uff09\u306e\u4fa1\u984d\u304c\u3001\u6c11\u6cd5\u7b2c900\u6761\u304b\u3089\u7b2c902\u6761\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306e\u5272\u5408\u306b\u3088\u3063\u3066\u6309\u5206\u8a08\u7b97\u3057\u3066\u6c42\u3081\u305f\u7a0e\u984d\u3092\u4e0a\u56de\u308b\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4e0a\u56de\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3059\u308b\u56fd\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u8cac\u4efb\u304c\u3042\u308b\u65e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\uff08\u901a\u6cd5\uff15\u2462\uff09\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306f\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u76f8\u7d9a\u306b\u3088\u308a\u53d7\u3051\u305f\u5229\u76ca\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u4e92\u3044\u306b\u9023\u5e2f\u7d0d\u4ed8\u7fa9\u52d9\u304c\u3042\u308b\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd534\u2461\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u7b2c\u4e00\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a<\/strong><\/h4>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u8005\uff08\u7b2c\u4e00\u6b21\u76f8\u7d9a\u4eba\uff09\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u305b\u305a\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u306e\u76f8\u7d9a\u4eba\uff08\u5305\u62ec\u53d7\u907a\u8005\u3092\u542b\u307f\u307e\u3059\uff09\uff08\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u4eba\uff09\u304c\u3001\u7b2c\u4e00\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u7b2c\u4e00\u6b21\u76f8\u7d9a\u4eba\u306e\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u306e\u7fa9\u52d9\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u305d\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u4eba\u304c\u7b2c\u4e00\u6b21\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u76f8\u7d9a\uff08\u7b2c\u4e8c\u6b21\u76f8\u7d9a\uff09\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\uff08\u76f8\u6cd527\u2461\uff09\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd533\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u7b2c\u4e00\u6b21\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\uff08\u7b2c\u4e8c\u6b21\u76f8\u7d9a\uff09\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u305d\u306e\u4ed6\u6240\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u3068\u3082\u306b\uff08\u76f8\u6cd527\u2461\uff09\u3001\u305d\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08\u76f8\u6cd533\uff09\u3002\u5404\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u4e0a\u8a18\uff11\u306b\u3088\u308a\u6309\u5206\u8a08\u7b97\u3092\u3057\u3066\u6c42\u3081\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011<br \/>\n\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u4eba\uff08\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u4eba\uff09\u304c\uff12\u540d\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u5404\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u3084\u627f\u7d99\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\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\/01fu1.pdf\" target=\"_blank\">\u7d0d\u7a0e\u7fa9\u52d9\u7b49\u306e\u627f\u7d99\u306b\u4fc2\u308b\u660e\u7d30\u66f8\uff08\u517c\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u51fa\u66f8\uff09<\/a>\u300d\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u898f14\uff09\u3002<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3054\u8cea\u554f\u306e\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7b2c\u4e00\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a<\/strong><\/h4>\n<p>\u3054\u8cea\u554f\u306e\u5834\u5408\u3001\u6628\u5e74\uff13\u670825\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u304a\u5144\u69d8\u306e\u907a\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u4e2d\u306b\u305d\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304a\u59c9\u69d8\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u304a\u59c9\u69d8\u304c\u884c\u3046\u3079\u304d\u3067\u3042\u3063\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3001\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304a\u59c9\u69d8\u306e\u304a\u5b50\u69d8\uff12\u540d\u305d\u308c\u305e\u308c\u304c\u3001\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\uff08\u6628\u5e7412\u670810\u65e5\uff09\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u3001\u3059\u306a\u308f\u306110\u670810\u65e5\u307e\u3067\u306b\u884c\u3044\u3001\u305d\u306e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u5404\u76f8\u7d9a\u4eba\u304c\u627f\u7d99\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u304a\u59c9\u69d8\u306e\u304a\u5b50\u69d8\uff12\u540d\u3067\u3059\u306e\u3067\u3001\u3053\u306e\uff12\u4eba\u304c\u3001\u304a\u59c9\u69d8\u304c\u8ca0\u62c5\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5206\u306e\uff11\uff08\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff09\u3092\u305d\u308c\u305e\u308c\u627f\u7d99\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7b2c\u4e8c\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a<\/strong><\/h4>\n<p>\u304a\u59c9\u69d8\u306e\u907a\u7523\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306f\u3001\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304a\u59c9\u69d8\u306e\u304a\u5b50\u69d8\uff12\u540d\u305d\u308c\u305e\u308c\u304c\u3001\u304a\u59c9\u69d8\u306e\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\uff08\u6628\u5e7412\u670810\u65e5\uff09\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u3001\u3059\u306a\u308f\u306110\u670810\u65e5\u307e\u3067\u306b\u884c\u3044\u3001\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd527\u2460\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd527\u6761\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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>\u6628\u5e74\uff13\u670825\u65e5\u306b\u5144\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u79c1\u3068\u59c9\u306e\uff12\u540d\u3067\u3059\u300211\u6708\u306b\u59c9\u3068\u306e\u9593\u3067\u3001\u5144\u306e\u907a\u7523\u306b\u3064\u3044\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u6210\u7acb\u3057\u305f\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u305f\u3068\u3053\u308d\u300112\u670810\u65e5\u306b\u59c9\u304c\u6025\u6b7b\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u59c9\u304c\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u53ca\u3073\u7d0d\u4ed8\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u306a\u304a\u3001\u59c9\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u59c9\u306e\u9577\u7537\u3068\u9577\u5973\u306e\uff12\u540d\u3067\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[531,561,573],"backnumber":[1928],"series":[912],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-18 12:33:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/140980"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=140980"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/140980\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=140980"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=140980"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=140980"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=140980"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=140980"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}