{"id":148291,"date":"2018-04-12T15:34:40","date_gmt":"2018-04-12T06:34:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=148291"},"modified":"2018-04-12T15:38:55","modified_gmt":"2018-04-12T06:38:55","slug":"inheritance-report-66","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-66\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u7701\u4ee4\u306b\u3088\u308a\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u300d\u306e\u898b\u76f4\u3057\u5185\u5bb9\u304c\u660e\u3089\u304b\u306b\uff5e\u6238\u7c4d\u8b04\u672c\u306f\u30b3\u30d4\u30fc\u3082\u53ef\u306b\u3001\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u300d\u306f\u56f3\u5f62\u5f0f\u304b\u3064\u5b9f\u5b50\u30fb\u990a\u5b50\u306e\u533a\u5225\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u7701\u4ee4\u306b\u3088\u308a\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u300d\u306e\u898b\u76f4\u3057\u5185\u5bb9\u304c\u660e\u3089\u304b\u306b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6238\u7c4d\u8b04\u672c\u306f\u30b3\u30d4\u30fc\u3082\u53ef\u306b\u3001\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u300d\u306f\u56f3\u5f62\u5f0f\u304b\u3064<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u5b9f\u5b50\u30fb\u990a\u5b50\u306e\u533a\u5225\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\uff13\u670831\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/kanpou.npb.go.jp\/20180331\/20180331t00007\/20180331t000070510f.html\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a>\u306b\u3088\u308a\u3001\u5927\u7db1\u3067\u793a\u3055\u308c\u3066\u3044\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306b\u95a2\u3059\u308b\u6539\u6b63\u5185\u5bb9\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u793a\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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#b22222;\">\u2461<\/span>\u3000\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306f\u56f3\u5f62\u5f0f\u306e\u307f\u3001\u5217\u6319\u5f62\u5f0f\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044<\/strong><\/p>\n<p>\u6b21\u306b\u3001\u7b2c\u4e00\u53f7\u306e\u30ed\u306b\u3088\u308a\u3001\u6628\u5e74\uff15\u6708\u306b\u5236\u5ea6\u304c\u59cb\u307e\u3063\u305f\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u306b\u304a\u3051\u308b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u300d\uff08\u30b3\u30d4\u30fc\u6a5f\u3067\u8907\u5199\u3057\u305f\u3082\u306e\u3092\u542b\u3080\uff09\u304c\u6238\u7c4d\u8b04\u672c\u306b\u4ee3\u308f\u308b\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u306f\u3001\u571f\u5730\u306e\u672a\u767b\u8a18\u554f\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u5229\u7528\u8005\u306e\u8ca0\u62c5\u3092\u6e1b\u3089\u3059\u3079\u304f\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u3067\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u306b\u3088\u308a\u4f5c\u6210\u30fb\u5165\u624b\u53ef\u80fd\u306a\u6cd5\u52d9\u5c40\u306e\u8a8d\u8a3c\u6587\u304c\u4ed8\u3055\u308c\u305f\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u3092\u6238\u7c4d\u8b04\u672c\u306b\u4ee3\u308f\u308a\u5404\u76f8\u7d9a\u624b\u7d9a\u306b\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u305f\u3082\u306e\u3002\u305f\u3060\u3057\u4eca\u56de\u306e\u6539\u6b63\u524d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u672c\u8a8c\u63b2\u8f09\u306e\u4e0b\u8a18\u89e3\u8aac\u8a18\u4e8b\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u2460\u3000<a title=\"\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u300d\uff08\u4eee\u79f0\uff09\u306e\u6982\u8981\u3068\u76f8\u7d9a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\" href=\"https:\/\/profession-net.com\/professionjournal\/law-188\/\" target=\"_blank\">\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u300d\uff08\u4eee\u79f0\uff09\u306e\u6982\u8981\u3068\u76f8\u7d9a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff<\/a><br \/>\n\u2461\u3000<a title=\"\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u300d\u306e\u624b\u7d9a\u30dd\u30a4\u30f3\u30c8\" href=\"https:\/\/profession-net.com\/professionjournal\/law-221\/\" target=\"_blank\">\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u300d\u306e\u624b\u7d9a\u30dd\u30a4\u30f3\u30c8<\/a><br \/>\n<\/div><\/div>\n<p>\u3053\u3053\u3067\u78ba\u8a8d\u3057\u305f\u3044\u306e\u304c\u3001\u4e0a\u8a18\u7b2c\u4e00\u53f7\u30ed\u306e\u300c\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u3092<span style=\"border-bottom: double 3px #B22222;\">\u7cfb\u7d71\u7684\u306b\u56f3\u793a\u3057\u305f\u3082\u306e<\/span>\u300d\u3068\u3044\u3046\u898f\u5b9a\u3060\u3002<\/p>\n<p>\uff14\u670811\u65e5\u306b\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u305f\u672c\u6539\u6b63\u306b\u95a2\u3059\u308b\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3067\u306f\u3001\u300e\u56f3\u5f62\u5f0f\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u300d\u300f\u304c\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u300c\u5217\u6319\u5f62\u5f0f\u3067\u306f\u76f8\u7d9a\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u304c\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u56f3\u5f62\u5f0f\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u300d\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/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=\"http:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2017\/pdf\/h30kaisei.pdf\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u7bc4\u56f2\u304c\u5e83\u304c\u308a\u307e\u3057\u305f\uff08\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u304b\u3089\u9069\u7528\uff09<\/a>\u300d<\/div><\/div>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5217\u6319\u5f62\u5f0f\u3068\u306f\u6b21\u306e\u3088\u3046\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u76f8\u7d9a\u4eba\u3092\u5358\u306b\u5217\u6319\u3057\u305f\u3082\u306e\u3067\u3001\u4e00\u822c\u7684\u306a\u56f3\u5f62\u5f0f\u306e\u4e00\u89a7\u56f3\u3068\u7570\u306a\u308a\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u3068\u306e\u95a2\u4fc2\u3092\u7cfb\u7d71\u7684\u306b\u56f3\u793a\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3008\u5217\u6319\u5f62\u5f0f\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u300d\u306e\u8a18\u8f09\u4f8b\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148294\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-1.png\" alt=\"\" width=\"1144\" height=\"1232\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-1.png 1144w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-1-278x300.png 278w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-1-950x1024.png 950w\" sizes=\"(max-width: 1144px) 100vw, 1144px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u6cd5\u52d9\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/houmukyoku.moj.go.jp\/homu\/page7_000015.html\" target=\"_blank\">\u6cd5\u52d9\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u3066\u30a8\u30af\u30bb\u30eb\u30c7\u30fc\u30bf\u306b\u3088\u308b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3002<\/span><\/p>\n<p>\u5217\u6319\u5f62\u5f0f\u306e\u65b9\u304c\u4f5c\u6210\u306e\u624b\u9593\u304c\u304b\u304b\u3089\u305a\u6cd5\u52d9\u5c40\u3078\u306e\u7533\u51fa\u30fb\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u308a\u4ed6\u306e\u76f8\u7d9a\u624b\u7d9a\u306b\u3082\u4f7f\u7528\u3067\u304d\u308b\u3082\u306e\u306e\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u624b\u7d9a\u3092\u8003\u3048\u305f\u5834\u5408\u306f\u56f3\u5f62\u5f0f\u306b\u3088\u308b\u4f5c\u6210\u304c\u671b\u307e\u3057\u3044\u3068\u3053\u308d\u3060\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u300c\u5b50\u300d\u3068\u306e\u307f\u306e\u8a18\u8f09\u306f\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u4e0d\u53ef<\/strong><\/p>\n<p>\u6b21\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u540c\u3058\u304f\u7b2c\u4e00\u53f7\u30ed\u306e\u300c\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u5b50\u304c\u5b9f\u5b50\u53c8\u306f\u990a\u5b50\u306e\u3044\u305a\u308c\u3067\u3042\u308b\u304b\u306e\u5225\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u300d\u3068\u3044\u3046\u898f\u5b9a\u3060\u3002<\/p>\n<p>\u5236\u5ea6\u958b\u59cb\u5f8c\u306e\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306f\u4e0a\u8a18<a title=\"\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u300d\uff08\u4eee\u79f0\uff09\u306e\u6982\u8981\u3068\u76f8\u7d9a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\" href=\"https:\/\/profession-net.com\/professionjournal\/law-188\/\" target=\"_blank\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011\u2460<\/a>\u306b\u3042\u308b\u3068\u304a\u308a\u3001\u76f8\u7d9a\u4eba\u306f\u300c\uff08\u5b50\uff09\u300d\u3068\u306e\u307f\u306e\u8a18\u8f09\u3067\u3042\u3063\u3066\u5b9f\u5b50\u30fb\u990a\u5b50\u306e\u533a\u5225\u304c\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u3053\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u672c\u5e74\uff12\u6708\u304b\u3089\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\" href=\"http:\/\/search.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCMMSTDETAIL&amp;id=300080163&amp;Mode=0\" target=\"_blank\">\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u306e\u5229\u7528\u7bc4\u56f2\u306e\u62e1\u5927\u306b\u4fc2\u308b\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u8a18\u8f09\u5185\u5bb9\u7b49\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<\/a>\u300d\u3068\u984c\u3059\u308b\u30d1\u30d6\u30b3\u30e1\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u300c\u9577\u7537\u300d\u3001\u300c\u9577\u5973\u300d\u3001\u300c\u990a\u5b50\u300d\u306a\u3069\u3001\u539f\u5247\u3068\u3057\u3066\u6238\u7c4d\u306b\u8a18\u8f09\u3055\u308c\u308b\u7d9a\u67c4\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u6539\u6b63\u7701\u4ee4\u306e\u65bd\u884c\u306b\u5408\u308f\u305b\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u6cd5\u52d9\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u6cd5\u52d9\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/houmukyoku.moj.go.jp\/homu\/page7_000018.html\" target=\"_blank\">\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u306e\u5229\u7528\u7bc4\u56f2\u306e\u62e1\u5927\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u4eca\u56de\u306e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u5f8c\u3082\u3001\u898b\u76f4\u3057\u524d\u3068\u540c\u69d8\u306b\u300c\u5b50\u300d\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3082\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3060\u3002<\/p>\n<p>\u30d7\u30e9\u30a4\u30d0\u30b7\u30fc\u306e\u89b3\u70b9\u304b\u3089\u9078\u629e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u4e0a\u8a18<strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3068\u3068\u3082\u306b\u3001\u4f5c\u6210\u306b\u5f53\u305f\u3063\u3066\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\uff08\u3082\u3057\u304f\u306f\u4f5c\u6210\u3092\u59d4\u8a17\u3059\u308b\u53f8\u6cd5\u66f8\u58eb\u3084\u5f01\u8b77\u58eb\u7b49\uff09\u3078\u5341\u5206\u306b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u3008\u56f3\u5f62\u5f0f\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u300d\u306e\u30a4\u30e1\u30fc\u30b8\u3009<\/strong><br \/>\n<a href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2017\/pdf\/h30kaisei.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-148293\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-2.png\" alt=\"\" width=\"1462\" height=\"1278\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-2.png 1462w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-2-300x262.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/04\/sokuho-sozokutemp1-2-1024x895.png 1024w\" sizes=\"(max-width: 1462px) 100vw, 1462px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2017\/pdf\/h30kaisei.pdf#page=2\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>\u306a\u304a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u8a3c\u660e\u5236\u5ea6\u306e\u5229\u7528\u62e1\u5927\u306b\u3088\u308a\u3001\u4ed6\u306b\u6b21\u306e\u70b9\u3082\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3067\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\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<ul>\n<li>\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306b\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u7533\u51fa\u4eba\u306e\u9078\u629e\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u6700\u5f8c\u306e\u672c\u7c4d\u3082\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/li>\n<li>\u76f8\u7d9a\u767b\u8a18\u7b49\u306e\u7533\u8acb\u306b\u304a\u3044\u3066\u3001\u6238\u9664\u7c4d\u8b04\u672c\u306e\u675f\u306e\u4ee3\u308f\u308a\u3068\u3057\u3066\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u3092\u63d0\u4f9b\u3059\u308b\u969b\u3001\u4e00\u89a7\u56f3\u306e\u5199\u3057\u306b\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u3092\u8a3c\u3059\u308b\u60c5\u5831\uff08\u4f4f\u6c11\u7968\u306e\u5199\u3057\uff09\u3092\u63d0\u4f9b\u3057\u306a\u304f\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/li>\n<\/ul>\n<\/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>\u6539\u6b63\u7701\u4ee4\u306e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u7559\u610f\u70b9\u306f\u6b21\u306e\u901a\u308a\u3002<br \/>\n\u307e\u305a\u3001\u6539\u6b63\u5f8c\u306e\u7b2c\u4e00\u53f7\u306e\u30a4\u306f\u6539\u6b63\u524d\u306e\u7b2c\u4e00\u53f7\u3068\u540c\u3058\u8a18\u8ff0\u5185\u5bb9\u3060\u304c\u3001\u7b2c\u4e00\u53f7\u306e\u300c\uff08\u5f53\u8a72\u66f8\u985e\u3092\u8907\u5199\u6a5f\u306b\u3088\u308a\u8907\u5199\u3057\u305f\u3082\u306e\u3092\u542b\u3080\u3002\uff09\u300d\u3068\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u6238\u7c4d\u8b04\u672c\u3092\u30b3\u30d4\u30fc\u6a5f\u3067\u8907\u5199\u3057\u305f\u3082\u306e\uff08\u6539\u6b63\u524d\u306f\u539f\u672c\u306b\u3088\u308b\uff09\u304c\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u6539\u6b63\u524d\u3068\u540c\u69d8\u3001\u539f\u672c\u306b\u3088\u308b\u63d0\u51fa\u3082\u53ef\u3002<\/p>\n","protected":false},"author":10505,"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":[635,531],"backnumber":[1940],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 22:49:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/148291"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=148291"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/148291\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=148291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=148291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=148291"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=148291"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=148291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}