{"id":191403,"date":"2019-12-19T10:19:58","date_gmt":"2019-12-19T01:19:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=191403"},"modified":"2021-05-21T21:21:20","modified_gmt":"2021-05-21T12:21:20","slug":"inheritance-article-217","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-217\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c42\u56de\u3011\u300c\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u3001\u5f53\u521d\u7533\u544a\u3088\u308a\u3082\u8a55\u4fa1\u984d\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u306e\u66f4\u6b63\u306e\u8acb\u6c42\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\u7b2c42\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u3001\u5f53\u521d\u7533\u544a\u3088\u308a\u3082\u8a55\u4fa1\u984d\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u306e\u66f4\u6b63\u306e\u8acb\u6c42\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>\u5e73\u621025\u5e74\uff12\u6708\uff11\u65e5\u306b\u7236\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u79c1\u3068\u5f1f\u306e\uff12\u4eba\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u8abf\u308f\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\uff08\u5404\uff12\u5206\u306e\uff11\uff09\u3067\u76f8\u7d9a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u5f1f\u3068\u306e\u9593\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u7d9a\u3051\u307e\u3057\u305f\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u5bb6\u4e8b\u5be9\u5224\u306e\u624b\u7d9a\u304d\u3092\u7d4c\u3066\u3001\u4ee4\u548c\u5143\u5e7411\u670824\u65e5\u306b\u305d\u308c\u305e\u308c\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u304c\u78ba\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u7236\u306e\u907a\u7523\u306f\u3001\u9280\u884c\u9810\u91d1\u306a\u3069\u306e\u91d1\u878d\u8cc7\u7523\u3068\u7bc9\u5f8c40\u5e74\u306e\u6728\u9020\u306e\u81ea\u5b85\u5efa\u7269\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d130\u4e07\u5186\uff09\u53ca\u3073\u305d\u306e\u6577\u5730\u3067\u3059\u3002\u3053\u306e\u6577\u5730\u306f\u3001\u4e0b\u306e\u56f3\u306e\u3088\u3046\u306b\uff12\u3064\u306e\u9053\u8def\u306b\u9762\u3057\u3066\u304a\u308a\u3001\u5f53\u521d\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\uff11\u51042,285\u4e07\u5186\u3068\u8a55\u4fa1\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-a-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-191448\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-a-1.png\" alt=\"\" width=\"454\" height=\"485\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-a-1.png 919w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-a-1-281x300.png 281w\" sizes=\"(max-width: 454px) 100vw, 454px\" \/><\/a><\/p>\n<p>\u5be9\u5224\u306e\u7d50\u679c\u3001\u9280\u884c\u9810\u91d1\u7b49\u306e\u91d1\u878d\u8cc7\u7523\u306f\uff12\u5206\u306e\uff11\u305a\u3064\u53d6\u5f97\u3057\u3001\u5b85\u5730\u306f\u9762\u7a4d\u304c\u7b49\u3057\u304f\u306a\u308b\u3088\u3046\u306b\u5206\u7b46\u3057\u3001\u5efa\u7269\u306e\u5b58\u3059\u308b\u90e8\u5206\u3092\u5efa\u7269\u3068\u3068\u3082\u306b\u79c1\u304c\u53d6\u5f97\u3057\u3001\u5ead\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u305f\u90e8\u5206\u3092\u5f1f\u304c\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u305e\u308c\u304c\u53d6\u5f97\u3057\u305f\u5b85\u5730\u3092\u8a55\u4fa1\u3059\u308b\u3068\u3001\u79c1\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u306f\u5f1f\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u984d\u3067\u8a55\u4fa1\u3055\u308c\u3001\u305d\u306e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u79c1\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3059\u308b\u3068\u5f53\u521d\u7533\u544a\u984d\u3088\u308a\u3082\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u79c1\u304c\u76f8\u7d9a\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u304a\u5c0b\u306d\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u79c1\u3082\u5f1f\u3082\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff11\u9805\u306b\u5b9a\u3081\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\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<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c\u3001\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4fa1\u683c\u3088\u308a\u3082\u6e1b\u5c11\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u5247\u898f\u5b9a\u306b\u3088\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u5b85\u5730\u3092\u8907\u6570\u306e\u8005\u3067\u5206\u5272\u3057\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u3082\u3068\u3082\u3068\u4e00\u753b\u5730\u306e\u5b85\u5730\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3092\u57fa\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u5b85\u5730\u306e\u3046\u3061\u3001\u3042\u306a\u305f\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u8a55\u4fa1\u984d\u3092\u6c42\u3081\u3001\u3053\u306e\u91d1\u984d\u3092\u57fa\u306b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3057\u305f\u3068\u304d\u306b\u3001\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u4e0b\u56de\u308b\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u5247\u898f\u5b9a\u306b\u57fa\u3065\u304f\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-b.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-191439\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-b.png\" alt=\"\" width=\"490\" height=\"531\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-b.png 992w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-b-276x300.png 276w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-1-b-944x1024.png 944w\" sizes=\"(max-width: 490px) 100vw, 490px\" \/><\/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\u8ca1\u7523\u3067\u3042\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4e0a\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u5f53\u8a72\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4e00\u4f53\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u4e00\u56e3\u306e\u571f\u5730\u3067\u3042\u3063\u3066\u3082\u3001\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u3001\u8907\u6570\u306e\u8005\u304c\u305d\u308c\u305e\u308c\u5206\u5272\u3057\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5404\u4eba\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px; padding-left: 35px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u907a\u7523\u5206\u5272\u7b49\u306b\u3088\u308b\u5206\u5272\u5f8c\u306e\u5b85\u5730\u304c\u3001\u5b85\u5730\u3068\u3057\u3066\u306e\u901a\u5e38\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306a\u3069\u3001\u305d\u306e\u5206\u5272\u304c\u8457\u3057\u304f\u4e0d\u5408\u7406\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u5206\u5272\u524d\u306e\u5b85\u5730\u3092\uff11\u3064\u306e\u8a55\u4fa1\u5358\u4f4d\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/01.htm#a-7_2\" target=\"_blank\">\u8a55\u57fa\u901a\uff17\uff0d\uff12\uff08\uff11\uff09\uff08\u6ce8\uff09<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u3068\u3053\u308d\u3067\u3001\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u76f8\u7d9a\u4eba\u53ca\u3073\u5305\u62ec\u53d7\u907a\u8005\uff08\u4ee5\u4e0b\u300c\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306e\u5171\u6709\u72b6\u614b\u306b\u3042\u308b\u3068\u3057\u3066\u4e00\u4f53\u7684\u306b\u8a55\u4fa1\u3057\u3066\u3044\u305f\u5b85\u5730\u306b\u3064\u3044\u3066\u3001\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u3068\u304a\u308a\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5206\u5272\u524d\u3068\u5206\u5272\u5f8c\u3067\u306f\u3001\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 20px; padding-left: 45px;\">\u3000\u5178\u578b\u7684\u306a\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u3001<span style=\"color: #666699;\">\u2460<\/span>\u89d2\u5730\u3092\u5206\u7b46\u3057\u3066\uff12\u540d\u306e\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u305e\u308c\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001<span style=\"color: #666699;\">\u2461<\/span>\u9053\u8def\u5074\u3068\u5965\u5074\u3092\uff12\u540d\u306e\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u305e\u308c\u53d6\u5f97\u3057\u305f\u5834\u5408\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\u2460<\/span>\u3000\u89d2\u5730\u3092\u5206\u7b46\u3057\u3066\uff12\u540d\u306e\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u305e\u308c\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-191430\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-2.png\" alt=\"\" width=\"1103\" height=\"311\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-2.png 1103w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-2-300x84.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-2-1024x288.png 1024w\" sizes=\"(max-width: 1103px) 100vw, 1103px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\u2461<\/span>\u3000\u9053\u8def\u5074\u3068\u5965\u5074\u3092\uff12\u540d\u306e\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u305e\u308c\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-191428\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-3.png\" alt=\"\" width=\"1103\" height=\"290\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-3.png 1103w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-3-300x78.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/12\/sozoku-mondo42-3-1024x269.png 1024w\" sizes=\"(max-width: 1103px) 100vw, 1103px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6642\u306b\u3001\u76f8\u7d9a\u4eba\u7b49\u306e\u9593\u3067\u907a\u7523\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u5206\u5272\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c55\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u8ca1\u7523\u306b\u3064\u3044\u3066\u6c11\u6cd5\uff08\u7b2c904\u6761\u306e\uff12\uff08\u5bc4\u4e0e\u5206\uff09\u3092\u9664\u304d\u307e\u3059\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u53c8\u306f\u5305\u62ec\u907a\u8d08\u306e\u5272\u5408\u306b\u5f93\u3063\u3066\u305d\u306e\u907a\u7523\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u305d\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5f8c\u306b\u907a\u7523\u5206\u5272\u304c\u884c\u308f\u308c\u3001\u76f8\u7d9a\u4eba\u7b49\u304c\u305d\u306e\u5206\u5272\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3092\u57fa\u306b\u8a08\u7b97\u3057\u305f\u8ab2\u7a0e\u4fa1\u683c\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c55\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u53c8\u306f\u5305\u62ec\u907a\u8d08\u306e\u5272\u5408\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u305f\u8ab2\u7a0e\u4fa1\u683c\u3092\u4e0b\u56de\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u5b9a\u3081\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd532\u2460\u4e00\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u306b\u5f93\u3063\u3066\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u304c\u53d6\u5f97\u3057\u305f\u5b85\u5730\u306e\u4fa1\u984d\u3092\u76f8\u7d9a\u4eba\u7b49\u3054\u3068\u306b\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u305d\u308c\u305e\u308c\u306e\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3068\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u4e00\u4f53\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u8a55\u4fa1\u984d\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u306f\u4e0a\u8a18<strong>\uff11<\/strong>\u306e<strong>\uff08\uff12\uff09<\/strong>\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u3053\u306e\u5dee\u7570\u306f\u3001\u907a\u7523\u5206\u5272\u306b\u4f34\u3044\u751f\u3058\u308b\u3082\u306e\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c32\u6761\u7b2c\uff11\u9805\uff11\u53f7\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u5206\u5272\u524d\u306e\u7533\u544a\u7b49\u306b\u304a\u3051\u308b\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u4e00\u753b\u5730\u306e\u5b85\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u3067\u306f\u306a\u304f\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u304c\u5206\u5272\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u72b6\u614b\u3067\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3057\u305f\u8ab2\u7a0e\u4fa1\u683c\u304c\u3001\u5206\u5272\u524d\u306e\u7533\u544a\u7b49\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4fa1\u683c\u3092\u4e0b\u56de\u308b\u3053\u3068\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px; padding-left: 35px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u3053\u306e\u7d50\u679c\u3001\u5206\u5272\u524d\u306e\u7533\u544a\u7b49\u306b\u304a\u3051\u308b\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\u7b49\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u304c\u3001\u5206\u5272\u5f8c\u306e\u3059\u3079\u3066\u306e\u76f8\u7d9a\u4eba\u7b49\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3068\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u5f97\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 50px;\"><strong>\uff08\uff13\uff09<\/strong>\u3000\u306a\u304a\u3001\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u8a55\u4fa1\u8aa4\u308a\u3092\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u5247\u898f\u5b9a\u306b\u57fa\u3065\u304f\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u3063\u3066\u662f\u6b63\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08<a title=\"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c41\u56de\u3011\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\u898f\u5b9a\u306b\u3088\u308b\u8a55\u4fa1\u8aa4\u308a\u306e\u662f\u6b63\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-215\/\" 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