{"id":15385,"date":"2013-05-16T10:20:01","date_gmt":"2013-05-16T01:20:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=15385"},"modified":"2025-09-24T13:16:40","modified_gmt":"2025-09-24T04:16:40","slug":"inheritance-article-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-7\/","title":{"rendered":"\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5236\u5ea6\u5275\u8a2d\u306e\u80cc\u666f\u3068\u5236\u5ea6\u306e\u6982\u8981\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5236\u5ea6\u5275\u8a2d\u306e\u80cc\u666f\u3068\u5236\u5ea6\u306e\u6982\u8981\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30df\u30ec\u30cb\u30a2\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240<br \/>\n\u4ee3\u8868\u7a0e\u7406\u58eb\u3000<strong>\u7532\u7530\u3000\u7fa9\u5178<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff13\u6708\uff11\u65e5\u4ed8\u3067\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306f\u3001\u540c\u5e74\uff13\u670829\u65e5\u306b\u53ef\u6c7a\u6210\u7acb\u3057\u3001\u540c\u5e74\uff14\u6708\uff11\u65e5\u4ed8\u3067\u65bd\u884c\u3055\u308c\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\uff08\u4ee5\u4e0b\u300c\u672c\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u6cd5\u4ee4\u53ca\u3073\u56fd\u7a0e\u5e81\u3001\u6587\u90e8\u79d1\u5b66\u7701\u7b49\u306b\u3066\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u7b49\u306e\u60c5\u5831\u306b\u57fa\u3065\u304d\u3001\u5236\u5ea6\u5275\u8a2d\u306e\u80cc\u666f\u3001\u5236\u5ea6\u306e\u6982\u8981\u3001\u9069\u7528\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u3001\u5168\uff15\u56de\u306b\u308f\u305f\u308a\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u9023\u8f09\u7d42\u4e86\u5f8c\u3001\u901a\u9054\u7b49\u65b0\u305f\u306a\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u672c\u8a8c\u306e\u901f\u5831\u89e3\u8aac\u53c8\u306f\u672c\u9023\u8f09\u306e\u8ffd\u88dc\u3068\u3057\u3066\u3054\u6848\u5185\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u5236\u5ea6\u5275\u8a2d\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u672c\u5236\u5ea6\u306f\u3001\u6211\u304c\u56fd\u306e\u5bb6\u8a08\u306e\u3046\u3061\u3001\u9ad8\u9f62\u8005\u4e16\u4ee3\u306e\u4fdd\u6709\u3059\u308b\u304a\u3088\u305d1,500\u5146\u5186\u306e\u91d1\u878d\u8cc7\u7523\u306e\u3046\u3061\u7d04\uff16\u5272\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u6d88\u8cbb\u652f\u51fa\u306e\u9ad8\u3044\u5b50\u80b2\u3066\u4e16\u4ee3\u3078\u306e\u79fb\u8ee2\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b50\u80b2\u3066\u4e16\u4ee3\u3092\u652f\u63f4\u3057\u3001\u7d4c\u6e08\u6d3b\u6027\u5316\u306b\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u3092\u671f\u5f85\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u5f93\u6765\u306e\u7a0e\u5236\u3067\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u76f8\u4e92\u9593\u306b\u304a\u3044\u3066\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u3057\u305f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u304c\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u306f\u6559\u80b2\u8cbb\u3068\u3057\u3066\u5b9f\u969b\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u306e\u307f\u304c\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u305f\uff08\u76f8\u6cd521\u306e3\u2460\u4e8c\uff09\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u3001\u672c\u5236\u5ea6\u5275\u8a2d\u306b\u3088\u308a\u3001\u4e0a\u8ff0\u306e\u6276\u990a\u7fa9\u52d9\u8005\u9593\u3067\u5fc5\u8981\u306a\u90fd\u5ea6\u652f\u6255\u308f\u308c\u308b\u6559\u80b2\u8cbb\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u306e\u4ed6\u306b\u3001\u672c\u5236\u5ea6\u306b\u3088\u308a\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u305a\u3001\u4e21\u89aa\u3001\u7956\u7236\u6bcd\u7b49\u304b\u3089\u5b50\u30fb\u5b6b\u3078\u306e\u6559\u80b2\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u3046\u30611,500\u4e07\u5186\u307e\u3067\u306f\u3001\u8d08\u4e0e\u6642\u306b\u5b9f\u969b\u306b\u6559\u80b2\u8cbb\u3068\u3057\u3066\u652f\u51fa\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5c06\u6765\u306e\u5b66\u8cbb\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u672c\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u5236\u5ea6\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u4e21\u89aa\u3084\u7956\u7236\u6bcd\u7b49\u304b\u3089\u5b50\u30fb\u5b6b\u306b\u6559\u80b2\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5b50\u30fb\u5b6b\u3054\u3068\u306b\uff11\u4eba\u5f53\u305f\u308a1,500\u4e07\u5186\uff08\u5b66\u6821\u4ee5\u5916\u306e\u5b66\u7fd2\u587e\u306a\u3069\u3078\u306e\u5b66\u8cbb\u306f500\u4e07\u5186\uff09\u3092\u9650\u5ea6\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff11\uff0d\uff11\u3011\u3000\u672c\u5236\u5ea6\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15386\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-1.png\" alt=\"\" width=\"650\" height=\"415\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-1.png 1107w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-1-300x191.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-1-1024x653.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130401\/index.htm\" target=\"_blank\" rel=\"noopener\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u56fd\u7a0e\u5e81\uff31\uff21\u300d\uff09P5<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u3010\u56f3\u8868\uff11\uff0d\uff12\u3011\u3000\u672c\u5236\u5ea6\u306e\u8cc7\u91d1\u306e\u6d41\u308c\u3068\u624b\u7d9a\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15387\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-2.png\" alt=\"\" width=\"650\" height=\"361\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-2.png 1093w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-2-300x166.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-2-1024x568.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<strong>\u3000<\/strong><span style=\"font-size: 12px;\">\u51fa\u5178\uff1a\u540c\u4e0a<\/span><\/p>\n<p>\u6559\u80b2\u8cc7\u91d1\u3068\u3057\u3066\u4e00\u62ec\u8d08\u4e0e\u3055\u308c\u305f\u8cc7\u91d1\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u3067\u5b50\u30fb\u5b6b\u540d\u7fa9\u306e\u6559\u80b2\u8cc7\u91d1\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u7ba1\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u3057\u3066\u3001\u6559\u80b2\u8cbb\u306e\u652f\u6255\u6642\u306b\u53e3\u5ea7\u304b\u3089\u8cc7\u91d1\u3092\u5f15\u304d\u51fa\u3057\u305f\u969b\u306b\u306f\u3001\u305d\u306e\u8cc7\u91d1\u304c\u6559\u80b2\u8cbb\u3068\u3057\u3066\u4f7f\u308f\u308c\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u9818\u53ce\u8a3c\u7b49\u3092\u91d1\u878d\u6a5f\u95a2\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u3053\u306e\u6559\u80b2\u8cc7\u91d1\u53e3\u5ea7\u306f\u3001\u5b50\u30fb\u5b6b\u304c30\u6b73\u306b\u9054\u3059\u308b\u65e5\u306b\u7d42\u4e86\u3057\u3001\u53e3\u5ea7\u306b\u4f7f\u6b8b\u3057\u304c\u3042\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<p>\u53e3\u5ea7\u3092\u7ba1\u7406\u3059\u308b\u5404\u91d1\u878d\u6a5f\u95a2\u306e\u624b\u7d9a\u306e\u6d41\u308c\u306f\u3001\u4e0b\u8a18<strong>\u3010\u56f3\u8868\uff11\uff0d\uff13\u3011<\/strong>\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u672c\u5236\u5ea6\u306f\u3001\u5916\u56fd\u306b\u6240\u5728\u3059\u308b\u91d1\u878d\u6a5f\u95a2\uff08\u65e5\u672c\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u6d77\u5916\u652f\u5e97\u3092\u542b\u3080\uff09\u3067\u306f\u53d6\u308a\u6271\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6587\u90e8\u79d1\u5b66\u7701\u300c<a title=\"\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mext.go.jp\/a_menu\/kaikei\/zeisei\/1332772.htm\" target=\"_blank\" rel=\"noopener\">\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u6587\u79d1\u7701\uff31\uff21\u300d\uff09\uff31\uff11\uff0d\uff14\uff09\u3002<\/p>\n<p><strong>\u3010\u56f3\u8868\uff11\uff0d\uff13\u3011\u3000\u5404\u91d1\u878d\u6a5f\u95a2\u306e\u624b\u7d9a\u306e\u6d41\u308c<\/strong><br \/>\n<strong> \u2460\u3000\u4fe1\u8a17\u9280\u884c\u306e\u5834\u5408<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15388\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-3.png\" alt=\"\" width=\"650\" height=\"178\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-3.png 1128w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-3-300x82.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-3-1024x280.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><strong>\u2461\u3000\u9280\u884c\u306e\u5834\u5408<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15389\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-4.png\" alt=\"\" width=\"650\" height=\"179\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-4.png 1128w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-4-300x82.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-4-1024x282.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><strong>\u2462\u3000\u8a3c\u5238\u4f1a\u793e\u306e\u5834\u5408<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-15390\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-5.png\" alt=\"\" width=\"650\" height=\"183\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-5.png 1128w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-5-300x84.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/05\/kyoiku-shikin1-5-1024x288.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<strong>\u3000<\/strong><span style=\"font-size: 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