{"id":178540,"date":"2019-06-13T10:18:54","date_gmt":"2019-06-13T01:18:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=178540"},"modified":"2025-09-29T17:48:45","modified_gmt":"2025-09-29T08:48:45","slug":"inheritance-article-191","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-191\/","title":{"rendered":"\u300c\u6559\u80b2\u8cc7\u91d1\u300d\u53ca\u3073\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u300d\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u4fc2\u308b\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u524d\u7de8\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u6559\u80b2\u8cc7\u91d1\u300d\u53ca\u3073\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u300d\u306e\u4e00\u62ec\u8d08\u4e0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u524d\u7de8\u3011<\/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><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u2160\u3000\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#333399;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\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\u63aa\u7f6e\uff08\u4ee5\u4e0b\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff09\u306f\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u305f\u3002\u540c\u5236\u5ea6\u306f\u3001\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u4e00\u90e8\u898b\u76f4\u3057\u306e\u3046\u3048\u3001\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u5ef6\u9577\u3055\u308c\u305f\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5275\u8a2d\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u5bb6\u8a08\u8cc7\u7523\u306e\u5927\u90e8\u5206\uff08\u5e73\u621025\u5e74\u306b\u304a\u3044\u3066\u7d0460\uff05\uff09\u309260\u4ee3\u4ee5\u4e0a\u306e\u4e16\u4ee3\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u72b6\u6cc1\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u5bb6\u8a08\u8cc7\u7523\u3092\u82e5\u5e74\u4e16\u4ee3\u3078\u79fb\u8ee2\u3055\u305b\u308b\u3053\u3068\u304c\u7d4c\u6e08\u3092\u6d3b\u6027\u5316\u3055\u305b\u308b\u3046\u3048\u3067\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u8d08\u4e0e\u306b\u304a\u3051\u308b\u7a0e\u7387\u5f15\u4e0b\u3052\u3084\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3001\u4e16\u4ee3\u9593\u3067\u8d08\u4e0e\u3092\u4fc3\u3059\u4ed5\u7d44\u307f\u304c\u8b1b\u3058\u3089\u308c\u305f\u3002\u3057\u304b\u3057\u3001\u5358\u306b\u8d08\u4e0e\u3092\u4fc3\u3059\u3060\u3051\u3067\u306f\u3001\u9810\u91d1\u53e3\u5ea7\u306e\u540d\u7fa9\u304c\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u4f7f\u7528\u3055\u308c\u306a\u3051\u308c\u3070\u7d4c\u6e08\u306f\u6d3b\u6027\u5316\u3057\u306a\u3044\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u8d08\u4e0e\u3055\u308c\u305f\u8cc7\u91d1\u304c\u6709\u52b9\u306b\u4f7f\u308f\u308c\u308b\u3053\u3068\u307e\u3067\u3092\u8996\u91ce\u306b\u5165\u308c\u305f\u7a0e\u5236\u63aa\u7f6e\u3092\u8a2d\u3051\u308b\u3053\u3068\u304c\u6709\u52b9\u3068\u8003\u3048\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee5\u4e0a\u3001\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/9551815\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0582_0687.pdf#page=61\" target=\"_blank\" rel=\"noopener\">P642<\/a>\u3088\u308a\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u8fd1\u5e74\u3001\u5236\u5ea6\u5275\u8a2d\u5f53\u521d\u306b\u6bd4\u3079\u65b0\u898f\u306e\u9069\u7528\u4ef6\u6570\u304c\u6e1b\u5c11\u3057\u3066\u304a\u308a\u3001\u307e\u305f\u76f8\u7d9a\u7a0e\u56de\u907f\u306e\u305f\u3081\u306b\u76f8\u7d9a\u767a\u751f\u76f4\u524d\u306b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u4f7f\u3063\u305f\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u5b9f\u884c\u3059\u308b\u4e8b\u4f8b\u304c\u3042\u308b\u306a\u3069\u3001\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u306e\u58f0\u304c\u3042\u3063\u305f\u3002\u305d\u3053\u3067\u3001\u683c\u5dee\u306e\u56fa\u5b9a\u5316\u306b\u3064\u306a\u304c\u3089\u306a\u3044\u3088\u3046\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u3058\u305f\u4e0a\u3067\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u300130\u6b73\u672a\u6e80\u306e\u500b\u4eba\uff08\u6240\u5f971,000\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306b\u9650\u308b\uff09\u304c\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7956\u7236\u6bcd\u3084\u7236\u6bcd\uff09\u304b\u3089\u6b21\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u30011,500\u4e07\u5186\u306e\u91d1\u984d\u307e\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308b\uff08\u63aa\u6cd570\u306e\uff12\u306e\uff12\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4fe1\u8a17\u4f1a\u793e\u3068\u306e\u9593\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u3092\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u9280\u884c\u7b49\u306b\u9810\u91d1\u7b49\u3092\u9810\u3051\u5165\u308c\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u7b49\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u7b49\u304b\u3089\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<p>\u3053\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306f\u3001\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u53d7\u8d08\u8005\u304c\u3001\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u3092\u901a\u3058\u3066\u3001\u4fe1\u8a17\u3055\u308c\u308b\u65e5\u3001\u9810\u91d1\u7b49\u3092\u9810\u3051\u5165\u308c\u308b\u65e5\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u5f53\u8a72\u53d7\u8d08\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u3055\u308c\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=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_01.htm\" target=\"_blank\" rel=\"noopener\">\uff3b\u624b\u7d9a\u540d\uff3d\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u306e\u624b\u7d9a<\/a>\u300d<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5b66\u6821\u6559\u80b2\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5b66\u6821\u3001\u5c02\u4fee\u5b66\u6821\u3001\u5404\u7a2e\u5b66\u6821\u7b49\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u5165\u5b66\u91d1\u3001\u6388\u696d\u6599\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5b66\u6821\u7b49\u4ee5\u5916\u306e\u8005\u306b\u3001\u6559\u80b2\u306b\u95a2\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u6559\u80b2\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u76f4\u63a5\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\uff08500\u4e07\u5186\u304c\u9650\u5ea6\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8cbb\u7528\u306e\u5185\u5bb9\u3084\u53d6\u6271\u3044\u306a\u3069\u306e\u8a73\u7d30\u306f\u3001\u4e0b\u8a18\u6587\u90e8\u79d1\u5b66\u7701\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\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<\/a>\u300d<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u30fb\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306e\u7d42\u4e86<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u8d08\u4e0e\u8005\u6b7b\u4ea1\u306e\u5834\u5408<\/strong><\/p>\n<p>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u6642\u70b9\u3067\u6b8b\u3063\u3066\u3044\u308b\u6559\u80b2\u8cc7\u91d1\u6b8b\u984d\u306b\u5bfe\u3057\u3066\u3001\u53d7\u8d08\u8005\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u63aa\u6cd570\u306e\uff12\u306e\uff12\u2469\u246a\uff09\u3002\u305d\u306e\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306e\u7d42\u4e86<\/strong><\/p>\n<p>\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306f\u3001\u6b21\u306e\uff13\u3064\u306e\u4e8b\u7531\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u306b\u7d42\u4e86\u3059\u308b\uff08\u63aa\u6cd570\u306e\uff12\u306e\uff12\u2469\uff09\u3002\u6b8b\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u3014\uff21\u3015<\/span>\u3000\u53d7\u8d08\u8005\u304c30\u6b73\u306b\u9054\u3057\u305f\u3068\u304d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u3014\uff22\u3015<\/span>\u3000\u53d7\u8d08\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u3014\uff23\u3015<\/span>\u3000\u6559\u80b2\u8cc7\u91d1\u5951\u7d04\u306e\u7ba1\u7406\u5951\u7d04\u306b\u4fc2\u308b\u4fe1\u8a17\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u30bc\u30ed\u306b\u306a\u3063\u305f\u3068\u304d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u6539\u6b63\u70b9\u306e\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u65e7\u5236\u5ea6\u304b\u3089\u306e\u4e3b\u306a\u6539\u6b63\u70b9<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/2019kyoikushikin1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-178542\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/2019kyoikushikin1-1.png\" alt=\"\u65e7 \u5236 \u5ea6 \u65b0 \u5236 \u5ea6 \u2460 \u53d7\u8d08\u8005\u306e\u6240\u5f97\u5236\u9650 \u306a\u3057 1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u9069\u7528\u4e0d\u53ef \u2461 \u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2 \u306a\u3057 23\u6b73\u4ee5\u4e0a\u306e\u8005\u306e\u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2\u3092\u9650\u5b9a \u2462 \u8d08\u4e0e\u8005\u6b7b\u4ea1\u6642\u306e\u53d6\u6271\u3044 \u306a\u3057 \u6b7b\u4ea1\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u306e\u53ef\u80fd\u6027\u3042\u308a \u2463 \u53d7\u8d08\u800530\u6b73\u5230\u9054\u6642 \u6b8b\u984d\u306b\u8d08\u4e0e\u7a0e\u8ab2\u7a0e \u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6642\u70b9\u3067\u306e\u8d08\u4e0e\u7a0e\u8ab2\u7a0e\u306a\u3057\" width=\"1209\" height=\"683\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/2019kyoikushikin1-1.png 1209w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/2019kyoikushikin1-1-300x169.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/06\/2019kyoikushikin1-1-1024x578.png 1024w\" sizes=\"(max-width: 1209px) 100vw, 1209px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u53d7\u8d08\u8005\u306e\u6240\u5f97\u5236\u9650<\/strong><\/h4>\n<p>\u683c\u5dee\u62e1\u5927\u306e\u9632\u6b62\u306e\u89b3\u70b9\u304b\u3089\u3001\u65e7\u5236\u5ea6\u306b\u306f\u306a\u304b\u3063\u305f\u6240\u5f97\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u524d\u5e74\u306e\u53d7\u8d08\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\uff09\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u975e\u8ab2\u7a0e\u63aa\u7f6e\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u63aa\u6cd570\u306e\uff12\u306e\uff12\u2460\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u65b0\u5236\u5ea6\u3067\u306f\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2\u304b\u3089\u5b66\u6821\u7b49\u4ee5\u5916\u306e\u8005\u306b\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u3067\u53d7\u8d08\u8005\u304c23\u6b73\u306b\u9054\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u4ee5\u964d\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u9664\u5916\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u305f\u3060\u3057\u3001\u6559\u80b2\u8a13\u7df4\u7d66\u4ed8\u91d1\u306e\u652f\u7d66\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306f\u9664\u5916\u3057\u306a\u3044\u3002\u63aa\u4ee443\u306e\uff14\u306e\uff13\u2466\u2467\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2460<\/span>\u3000\u6559\u80b2\uff08\u5b66\u7fd2\u587e\u306a\u3069\uff09\u306b\u95a2\u3059\u308b\u5f79\u52d9\u63d0\u4f9b\u306e\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2461<\/span>\u3000\u30b9\u30dd\u30fc\u30c4\u30fb\u6587\u5316\u82b8\u8853\u306b\u95a2\u3059\u308b\u6d3b\u52d5\u306b\u4fc2\u308b\u6307\u5c0e\u306e\u5bfe\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\u4e0a\u8a18<span style=\"color: #008000;\">\u2460\u2461<\/span>\u306b\u4fc2\u308b\u7269\u54c1\u306e\u8cfc\u5165\u8cbb\u53ca\u3073\u65bd\u8a2d\u5229\u7528\u6599<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4ee4\u548c\u5143\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u964d\u306e\u652f\u6255\u3044\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -3px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u306a\u304a\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u7d30\u304b\u306a\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u6587\u90e8\u79d1\u5b66\u7701\u306e\u544a\u793a\u3067\u793a\u3055\u308c\u308b\u304c\u3001\u672c\u7a3f\u57f7\u7b46\u73fe\u5728\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u6539\u6b63\u3092\u53d7\u3051\u305f\u6539\u6b63\u544a\u793a\u306f\u516c\u5e03\u3055\u308c\u3066\u3044\u306a\u3044\uff08\u6539\u6b63\u524d\u306e\u544a\u793a\uff08\u7b2c68\u53f7\uff09\u306f\uff3b<a title=\"\u6587\u90e8\u79d1\u5b66\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mext.go.jp\/component\/b_menu\/other\/__icsFiles\/afieldfile\/2016\/01\/28\/1337560_4_2.pdf\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\uff3d\uff09\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2019\/6\/26\u3015<\/span><br \/>\n2019\u5e74\uff16\u670826\u65e5\u4ed8\u306e\u5b98\u5831\u7b2c37\u53f7\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u4fc2\u308b\u6539\u6b63\u544a\u793a\u304c\u516c\u5e03\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u300c<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kanpou.npb.go.jp\/old\/20190626\/20190626h00037\/20190626h000370000f.html\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b2c40\u6761\u306e\uff14\u306e\uff13\u7b2c\uff17\u9805\u53ca\u3073\u7b2c\uff18\u9805\u4e26\u3073\u306b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c23\u6761\u306e\uff15\u306e\uff13\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u6587\u90e8\u79d1\u5b66\u5927\u81e3\u304c\u8ca1\u52d9\u5927\u81e3\u3068\u5354\u8b70\u3057\u3066\u5b9a\u3081\u308b\u91d1\u92ad\u53ca\u3073\u5916\u56fd\u306e\u6559\u80b2\u65bd\u8a2d\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u4ef6\uff08\u6587\u90e8\u79d1\u5b66\u4e00\u4e94\uff09<\/a>\u300d<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; 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