{"id":152214,"date":"2018-06-21T10:19:13","date_gmt":"2018-06-21T01:19:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=152214"},"modified":"2025-09-29T18:27:54","modified_gmt":"2025-09-29T09:27:54","slug":"inheritance-article-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-148\/","title":{"rendered":"\u3014\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\u3015\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u5236\u5ea6\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\uff09\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7279\u4f8b\u63aa\u7f6e\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4e00\u822c\u63aa\u7f6e\u3068\u306e\u6bd4\u8f03\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e<span style=\"color: #333399;\">\u8d08\u4e0e\u7a0e<\/span>\u30fb<span style=\"color: #800000;\">\u76f8\u7d9a\u7a0e<\/span>\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u5236\u5ea6<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\uff09<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7279\u4f8b\u63aa\u7f6e\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4e00\u822c\u63aa\u7f6e\u3068\u306e\u6bd4\u8f03\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u65e5\u91ce\u3000\u6709\u88d5<\/strong><br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u672c\u3000\u5cb3\u3000<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #FFA500; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u5927\u5e45\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002\u672c\u6539\u6b63\u306b\u306f\u6642\u9650\uff08\u5e73\u621030\uff082018\uff09\u5e74\uff11\u6708\uff11\u65e5\uff5e\u5e73\u621039\uff082027\uff09\u5e7412\u670831\u65e5\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u5f93\u6765\u304b\u3089\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\u306b\u304a\u3044\u3066\u306f\u3001\u65b0\u3057\u3044\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8981\u70b9\u3092\u4e8b\u4f8b\u7b49\u3092\u4ea4\u3048\u306a\u304c\u3089\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u307e\u305a\u3010\u7b2c\uff11\u56de\u3011\u3068\u306a\u308b\u4eca\u56de\u306f\u3001\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u5217\u6319\u3057\u306a\u304c\u3089\u5f93\u6765\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304b\u3089\u306e\u5909\u66f4\u70b9\u3092\u6982\u89b3\u3057\u3001\u3010\u7b2c\uff12\u56de\u3011\u4ee5\u964d\u3067\u306f\u5404\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306a\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f93\u6765\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3082\u5f15\u304d\u7d9a\u304d\u5236\u5ea6\u3068\u3057\u3066\u5b58\u7d9a\u3057\u3066\u304a\u308a\u3001\u672c\u9023\u8f09\u306b\u304a\u3044\u3066\u306f\u5f93\u6765\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u7dcf\u79f0\u3057\u3066\u300c\u4e00\u822c\u63aa\u7f6e\u300d\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u305f\u65b0\u3057\u3044\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u7dcf\u79f0\u3057\u3066\u300c\u7279\u4f8b\u63aa\u7f6e\u300d\u3068\u3044\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3014\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u95a2\u9023\u3059\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6761\u6587\u69cb\u6210\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e00\u822c\u63aa\u7f6e\u3009<\/strong><\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u3000\u3000\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7dcf\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664<\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff12\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664<\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff13\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 20px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff14\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u65b0\u8a2d\u3055\u308c\u305f\u7279\u4f8b\u63aa\u7f6e\u3009<\/strong><\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff15\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff16\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff17\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7279\u4f8b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 135px; text-indent: -135px; margin-bottom: 3px;\">\u30fb\u7b2c70\u6761\u306e\uff17\u306e\uff18\uff1a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u7279\u4f8b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7279\u4f8b\u63aa\u7f6e\u3068\u4e00\u822c\u63aa\u7f6e\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p>\u7279\u4f8b\u63aa\u7f6e\u3068\u4e00\u822c\u63aa\u7f6e\u306e\u76f8\u9055\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u901a\u308a\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/H30jigyo1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-152216\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/H30jigyo1-1.png\" alt=\"\u7279\u4f8b\u63aa\u7f6e \u4e00\u822c\u63aa\u7f6e \u4e8b\u524d\u306e\u8a08\u753b\u7b56\u5b9a\u7b49 \u5e73\u621030\u5e744\u67081\u65e5\u304b\u30895\u5e74\u4ee5\u5185\u306e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u66f8\u306e\u63d0\u51fa \u4e0d\u8981 \u9069\u7528\u671f\u9650 \u5e73\u621030\u5e74\uff11\u67081\u65e5\u304b\u308910\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u7b49 \u306a\u3057 \u5bfe\u8c61\u682a\u6570 \u5168\u682a\u5f0f \u7dcf\u682a\u5f0f\u6570\u306e\u6700\u59273\u5206\u306e2\u307e\u3067 \u7d0d\u7a0e\u7336\u4e88\u5272\u5408 100\uff05 \u8d08\u4e0e100\uff05\u30fb\u76f8\u7d9a80\uff05 \u627f\u7d99\u30d1\u30bf\u30fc\u30f3 \u8907\u6570\u306e\u682a\u4e3b\u304b\u3089\u6700\u59273\u4eba\u306e\u5f8c\u7d99\u8005 \u8907\u6570\u306e\u682a\u4e3b\u304b\u30891\u4eba\u306e\u5f8c\u7d99\u8005 \u96c7\u7528\u78ba\u4fdd\u8981\u4ef6 \u5f3e\u529b\u5316 \u627f\u7d99\u5f8c5\u5e74\u9593\u3001\u5e73\u57478\u5272\u306e\u96c7\u7528\u7dad\u6301\u304c\u5fc5\u8981 \u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u514d\u9664 \u3042\u308a \u306a\u3057 \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528 60\u6b73\u4ee5\u4e0a\u306e\u8005\u304b\u308920\u6b73\u4ee5\u4e0a\u306e\u8005\u3078\u306e\u8d08\u4e0e 60\u6b73\u4ee5\u4e0a\u306e\u8005\u304b\u308920\u6b73\u4ee5\u4e0a\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u30fb\u5b6b\u3078\u306e\u8d08\u4e0e\" width=\"1292\" height=\"859\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/H30jigyo1-1.png 1292w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/H30jigyo1-1-300x199.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/H30jigyo1-1-1024x680.png 1024w\" sizes=\"(max-width: 1292px) 100vw, 1292px\" \/><\/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\u56fd\u7a0e\u5e81\uff28\uff30\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku-zoyo\/201804\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u30fb\u514d\u9664\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\u3088\u308a\u7b46\u8005\u4e00\u90e8\u5909\u66f4<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306e\u7b56\u5b9a<\/strong><\/h4>\n<p>\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3084\u627f\u7d99\u6642\u307e\u3067\u306e\u7d4c\u55b6\u898b\u901a\u3057\u7b49\u3092\u8a18\u8f09\u3057\u305f\u300c\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u300d\u3092\u7b56\u5b9a\u3057\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\uff08\u7a0e\u7406\u58eb\u3001\u5546\u5de5\u4f1a\u3001\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\uff09\u306e\u6240\u898b\u3092\u8a18\u8f09\u3057\u305f\u3046\u3048\u3067\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u306e\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306b\u63d0\u51fa\u3057\u3001\u305d\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621035\uff082023\uff09\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u30fb\u76f8\u7d9a\u5f8c\u306b\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306e\u63d0\u51fa\u671f\u9650\u306f\u5e73\u621035\uff082023\uff09\u5e74\uff13\u670831\u65e5\u307e\u3067\u3067\u3042\u308a\u3001\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5bfe\u8c61\u682a\u5f0f\u6570\u53ca\u3073\u7336\u4e88\u5272\u5408\u306e\u8981\u4ef6\u7de9\u548c<\/strong><\/h4>\n<p>\u4e00\u822c\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u8b70\u6c7a\u6a29\u682a\u5f0f\u7dcf\u6570\u306e2\/3\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u90e8\u5206\u306e\u682a\u5f0f\u3067\u3042\u308a\u3001\u7336\u4e88\u5272\u5408\u306f\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306f100\uff05\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f80\uff05\u3067\u3042\u3063\u305f\u3002\u3064\u307e\u308a\u3001\u7d0d\u7a0e\u7336\u4e88\u5272\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u306e66\uff05\uff082\/3\u00d7100\uff05\uff09\u3001\u76f8\u7d9a\u7a0e\u306e53\uff05\uff082\/3\u00d780\uff05\uff09\u306b\u7559\u307e\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u306e\u4e0a\u9650\u304c\u64a4\u5ec3\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u76f8\u7d9a\u7a0e\u3068\u3082\u7336\u4e88\u5272\u5408\u304c100\uff05\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u306e\u629c\u672c\u7684\u7de9\u548c<\/strong><\/h4>\n<p>\u4e00\u822c\u63aa\u7f6e\u3067\u306f\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u3001\uff15\u5e74\u5e73\u5747\u3067\uff18\u5272\u306e\u96c7\u7528\u3092\u7dad\u6301\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u4eee\u306b\u96c7\u7528\u306e\uff18\u5272\u3092\u7dad\u6301\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306e\u5168\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u300d\u306f\u3001\u4e00\u822c\u63aa\u7f6e\u306e\u5229\u7528\u5b9f\u7e3e\u304c\u4f4e\u3044\u539f\u56e0\u306e\uff11\u3064\u3068\u3055\u308c\u3066\u304d\u305f\u304c\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u6e80\u305f\u305b\u306a\u3044\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306b\u63d0\u51fa\u3057\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u9069\u7528\u5bfe\u8c61\u8005\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u307e\u305a\u3001\u8d08\u4e0e\u8005\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u63aa\u7f6e\u306b\u306f\u3001\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u3044\u305f\u500b\u4eba\u3067\u3042\u308b\u3053\u3068\u3001\u540c\u65cf\u30b0\u30eb\u30fc\u30d7\u306b\u3088\u308b\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u4fdd\u6709\u53ca\u3073\u540c\u65cf\u95a2\u4fc2\u8005\u5185\u306b\u304a\u3051\u308b\u7b46\u982d\u682a\u4e3b\u8981\u4ef6\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7b46\u982d\u682a\u4e3b\u3067\u3042\u308b\uff11\u4eba\u306e\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306e\u307f\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u682a\u4e3b\u304b\u3089\u306e\u627f\u7d99\u306b\u3064\u3044\u3066\u306f\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u306b\u9650\u3089\u305a\u8907\u6570\u682a\u4e3b\u304b\u3089\u306e\u627f\u7d99\u306b\u3064\u3044\u3066\u3082\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u6b21\u306b\u3001\u53d7\u8d08\u8005\u30fb\u76f8\u7d9a\u4eba\u5074\u306b\u304a\u3044\u3066\u3082\u3001\u4e00\u822c\u63aa\u7f6e\u3067\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u5f8c\u306b\u7b46\u982d\u682a\u4e3b\u3068\u306a\u308b\uff11\u4eba\u306e\u5f8c\u7d99\u8005\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u4ee3\u8868\u6a29\u3092\u6709\u3059\u308b\u5f8c\u7d99\u8005\uff08\u6700\u5927\uff13\u540d\uff09\u3078\u306e\u627f\u7d99\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u306b\u5fdc\u3058\u305f\u6e1b\u514d\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4e00\u822c\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u3089\uff15\u5e74\u7d4c\u904e\u5f8c\u306b\u4f1a\u793e\u306e\u8b72\u6e21\u3084\u89e3\u6563\u3092\u3057\u305f\u6642\u306b\u306f\u3001\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u306b\u3088\u308a\u682a\u4fa1\u304c\u4e0b\u843d\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u8d08\u4e0e\u6642\u53c8\u306f\u76f8\u7d9a\u6642\u306e\u8a55\u4fa1\u984d\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u7279\u4f8b\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u3092\u793a\u3059\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u4f1a\u793e\u306e\u8b72\u6e21\u3084\u89e3\u6563\u3092\u3057\u305f\u6642\u306f\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u3068\u3001\u305d\u306e\u6642\u70b9\u3067\u306e\u682a\u5f0f\u4fa1\u5024\u3067\u518d\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u3068\u306e\u5dee\u984d\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u7bc4\u56f2\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u4f75\u7528\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u304c\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u53ca\u3073\u5b6b\u3078\u306e\u8d08\u4e0e\u306e\u307f\u304c\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u7525\u306a\u3069\u76f4\u7cfb\u5351\u5c5e\u3067\u306a\u3044\u8005\u3084\u3001\u89aa\u65cf\u5916\u306e\u5f8c\u7d99\u8005\u306b\u5bfe\u3057\u3066\u7279\u4f8b\u8d08\u4e0e\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u8d08\u4e0e\u8005\u304c60\u6b73\u4ee5\u4e0a\u306e\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f8c\u7d99\u8005\u304c\u63a8\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u8005\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u304c\u9078\u629e\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u89aa\u65cf\u5185\u3067\u8907\u6570\u306e\u8005\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u3084\u3001\u89aa\u65cf\u5916\u4e8b\u696d\u627f\u7d99\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u8a8d\u5b9a\u53d6\u6d88\u6642\u306b\u904e\u5927\u306a\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u8efd\u6e1b\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u4e00\u822c\u63aa\u7f6e\u3068\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u95a2\u4fc2<\/strong><\/h4>\n<p>\u7279\u4f8b\u63aa\u7f6e\u306e\u53d7\u8d08\u8005\u306e\u9069\u7528\u8981\u4ef6\u3068\u3057\u3066\u3001\u4e00\u822c\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308b\u306e\u3067\u3001\u4e00\u822c\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5f8c\u7d99\u8005\u306f\u9014\u4e2d\u3067\u7279\u4f8b\u63aa\u7f6e\u306b\u4e57\u308a\u63db\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u4e00\u822c\u63aa\u7f6e\u3082\u4e00\u90e8\u6539\u6b63\u3055\u308c\u3001\u4e00\u822c\u63aa\u7f6e\u306e\u9069\u7528\u8005\u304c\u305d\u306e\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u4ee5\u964d\u306b\u3001\u305d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u7279\u4f8b\u63aa\u7f6e\u306b\u3088\u308a\u65b0\u305f\u306a\u5f8c\u7d99\u8005\u3078\u8d08\u4e0e\u30fb\u76f8\u7d9a\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u7a0e\u984d\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u63aa\u6cd570\u306e\uff17\u246e\u4e09\u300170\u306e\uff17\u306e\uff12\u246f\u4e8c\uff09<\/p>\n<p>\u3064\u307e\u308a\u3001\u4e00\u822c\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5f8c\u7d99\u8005\uff08\uff21\uff09\u304c\u3001\u3055\u3089\u306b\u6b21\u4e16\u4ee3\u306e\u5f8c\u7d99\u8005\uff08\uff22\uff09\u306b\u305d\u306e\u6240\u6709\u3059\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u5e73\u621039\u5e7412\u6708\u672b\u307e\u3067\u306b\u8d08\u4e0e\u3001\u76f8\u7d9a\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u5186\u6ed1\u5316\u6cd5\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u5186\u6ed1\u5316\u898f\u5247\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd570\u306e\uff17\u306e\uff12\u246f\u4e8c\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd570\u6761\u306e\uff17\u306e\uff12\u7b2c16\u9805\uff12\u53f7<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2018\/180402shoukeizeisei.htm\" target=\"_blank\" rel=\"noopener\">\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\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\/publication\/pamph\/jigyo-shokei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u7279\u96c6<\/a>\u300d<\/p>\n<\/div><\/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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3084\u627f\u7d99\u6642\u307e\u3067\u306e\u7d4c\u55b6\u898b\u901a\u3057\u7b49\u3092\u8a18\u8f09\u3057\u305f\u300c\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u300d\u3092\u7b56\u5b9a\u3057\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\uff08\u7a0e\u7406\u58eb\u3001\u5546\u5de5\u4f1a\u3001\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\uff09\u306e\u6240\u898b\u3092\u8a18\u8f09\u3057\u305f\u3046\u3048\u3067\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u306e\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306b\u63d0\u51fa\u3057\u3001\u305d\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3001\u5e73\u621035\uff082023\uff09\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u30fb\u76f8\u7d9a\u5f8c\u306b\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\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":[192,177,167,181,290],"tags":[407,310,723,315],"backnumber":[1949],"series":[842],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 06:26:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/152214"}],"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=152214"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/152214\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=152214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=152214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=152214"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=152214"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=152214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}