{"id":195759,"date":"2020-02-20T10:17:35","date_gmt":"2020-02-20T01:17:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=195759"},"modified":"2020-02-19T17:14:10","modified_gmt":"2020-02-19T08:14:10","slug":"inheritance-article-221","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-221\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c44\u56de\u3011\u300c\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308b\u88ab\u707d\u5730\u5185\u306e\u571f\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\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\u7b2c44\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308b\u88ab\u707d\u5730\u5185\u306e\u571f\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\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>\u79c1\u306e\u7236\u306f\u3001\u4ee4\u548c\u5143\u5e74\uff15\u670810\u65e5\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u6bcd\u3001\u79c1\u53ca\u3073\u5f1f\u306e\uff13\u540d\u3067\u3001\uff13\u540d\u3068\u3082\u6771\u4eac\u90fd\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002\u7236\u306f\u3001\u51fa\u8eab\u5730\u3067\u3042\u308b\u9577\u91ce\u770c\uff2e\u5e02\u306b\u8cb8\u5bb6\u53ca\u3073\u305d\u306e\u6577\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u300110\u6708\u306e\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308a\u8fd1\u304f\u3092\u6d41\u308c\u308b\u6cb3\u5ddd\u304c\u6c3e\u6feb\u3057\u3001\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u73fe\u5728\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u3053\u306e\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308a\u88ab\u707d\u3057\u305f\u571f\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u79c1\u305f\u3061\u306e\u5834\u5408\u306b\u3053\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304b\u3002\u7279\u4f8b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7533\u544a\u671f\u9650\u306f\u3044\u3064\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u571f\u5730\u3092\u5206\u5272\u5354\u8b70\u306b\u3088\u308a\u5f1f\u304c\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u6bcd\u3084\u79c1\u306e\u7533\u544a\u671f\u9650\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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\u304a\u7236\u69d8\u304c\u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001\u672c\u6765\u3001\u76f8\u7d9a\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u3001\u3064\u307e\u308a\u4ee4\u548c\uff12\u5e74\uff13\u670810\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u3042\u306a\u305f\u65b9\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308b\u707d\u5bb3\u306b\u4fc2\u308b\u300c\u7279\u5b9a\u5730\u57df\u300d\u306b\u6307\u5b9a\u3055\u308c\u305f\u9577\u91ce\u770c\u5185\u306b\u5b58\u3059\u308b\u571f\u5730\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u5c11\u306a\u304f\u3068\u3082\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u6307\u5b9a\u3055\u308c\u305f\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\u306e\u767a\u751f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u3001\u3059\u306a\u308f\u3061\u4ee4\u548c\uff12\u5e74\uff18\u670811\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u7533\u544a\u671f\u9650\u304c\u3055\u3089\u306b\u5ef6\u9577\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u907a\u7523\u5206\u5272\u306e\u7d50\u679c\u3001\u3053\u306e\u571f\u5730\u3092\u5f1f\u3055\u3093\u304c\uff11\u4eba\u3067\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-196023\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-1-3.png\" alt=\"\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c11\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u3055\u3089\u306b\u5ef6\u9577\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\" width=\"1772\" height=\"1258\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-1-3.png 1772w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-1-3-300x212.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-1-3-1024x726.png 1024w\" sizes=\"(max-width: 1772px) 100vw, 1772px\" \/><\/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\u7279\u5b9a\u306e\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u4e0a\u3001\u5404\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6642\u4fa1\u306b\u3088\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3042\u308a\uff08\u76f8\u6cd522\uff09\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306f\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd527\u2460\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u767a\u751f\u3057\u305f\u707d\u5bb3\u306b\u3088\u308a\u751a\u5927\u306a\u88ab\u5bb3\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u88ab\u707d\u8005\u306e\u4e0d\u5b89\u3092\u65e9\u671f\u306b\u89e3\u6d88\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u5236\u4e0a\u306e\u5bfe\u5fdc\u304c\u5fa9\u65e7\u3084\u5fa9\u8208\u306e\u52d5\u304d\u306b\u9045\u308c\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u300d\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0582-0638.pdf\" target=\"_blank\">\u8ca1\u52d9\u7701\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d582\u9801<\/a>\uff09\u306b\u3068\u306e\u89b3\u70b9\u304b\u3089\u3001\u5e73\u621029\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u6b21\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<br \/>\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\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u4e0a\u3001\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u304a\u3051\u308b\u5404\u8ca1\u7523\u306e\u6642\u4fa1\u3068\u3055\u308c\u3066\u304a\u308a\uff08\u76f8\u6cd522\uff09\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u751f\u3058\u305f\u539f\u56e0\u306b\u3088\u308a\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u4e0b\u843d\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306b\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u767a\u751f\u65e5\u524d\u306b\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u524d\u306b\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u3001\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u767a\u751f\u65e5\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u305f\u7279\u5b9a\u571f\u5730\u7b49\u53c8\u306f\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3059\u3079\u304d\u4fa1\u984d\u306f\u3001\u305d\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u767a\u751f\u76f4\u5f8c\u306e\u4fa1\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u63aa\u6cd569\u306e\uff16\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u300c\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u300d\u3068\u306f\u3001\u300c\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u88ab\u5bb3\u8005\u306e\u6a29\u5229\u5229\u76ca\u306e\u4fdd\u5168\u7b49\u3092\u56f3\u308b\u305f\u3081\u306e\u7279\u5225\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u3068\u3057\u3066\u6307\u5b9a\u3055\u308c\u305f\u707d\u5bb3\u3092\u3044\u3044\u307e\u3059\u3002\u4ee4\u548c\u5143\u5e74\u306e\u53f0\u98a8\u7b2c19\u53f7\u306f\u3001\u300c\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308b\u707d\u5bb3\u306b\u3064\u3044\u3066\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u53ca\u3073\u3053\u308c\u306b\u5bfe\u3057\u9069\u7528\u3059\u3079\u304d\u63aa\u7f6e\u306e\u6307\u5b9a\u306b\u95a2\u3059\u308b\u653f\u4ee4\u300d\uff08\u4ee4\u548c\u5143\u5e74\u653f\u4ee4\u7b2c129\u53f7\uff09\u306b\u3088\u308a\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u6307\u5b9a\u3055\u308c\u3001\u305d\u306e\u767a\u751f\u65e5\u306f\u4ee4\u548c\u5143\u5e7410\u670810\u65e5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u7279\u5b9a\u571f\u5730\u7b49\u300d\u3068\u306f\u3001\u7279\u5b9a\u5730\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u53c8\u306f\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3092\u3044\u3044\u3001\u300c\u7279\u5b9a\u682a\u5f0f\u7b49\u300d\u3068\u306f\u3001\u7279\u5b9a\u5730\u57df\u5185\u306b\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u5272\u5408\u304c\u9ad8\u3044\u4e00\u5b9a\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u9664\u304d\u307e\u3059\uff09\u3092\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306e\u300c\u7279\u5b9a\u5730\u57df\u300d\u3068\u306f\u3001\u88ab\u707d\u8005\u751f\u6d3b\u518d\u5efa\u652f\u63f4\u6cd5\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5730\u57df\uff08\u540c\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u3088\u308a\u76f8\u5f53\u306a\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5730\u57df\u3068\u3057\u3066\u8ca1\u52d9\u5927\u81e3\u304c\u6307\u5b9a\u3059\u308b\u5730\u57df\uff09\u3092\u3044\u3044\u3001\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\u306b\u95a2\u3057\u3066\u306f\u3001\u6b21\u306e\u5730\u57df\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3007\u300c\u4ee4\u548c\u5143\u5e74\u53f0\u98a8\u7b2c19\u53f7\uff63\u306b\u3088\u308b\u707d\u5bb3\u306b\u4fc2\u308b\u7279\u5b9a\u5730\u57df<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196022\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-2-2.png\" alt=\"\u90fd\u9053\u5e9c\u770c\u540d\t\u7279\u5b9a\u5730\u57df\t\u90fd\u9053\u5e9c\u770c\u540d\t\u7279\u5b9a\u5730\u57df \u5ca9\u624b\u770c\t\u5c71\u7530\u753a\u3001\u5bae\u53e4\u5e02\u3001\u91dc\u77f3\u5e02\u3001\u4e45\u6148\u5e02\t\u5343\u8449\u770c\t\u770c\u5185\u5168\u57df 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-2-2.png 1077w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-2-2-300x262.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/sozoku-mondo44-2-2-1024x897.png 1024w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u672c\u6765\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u672c\u6765\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306e\u3046\u3061\u306b\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u53ca\u3073\u53d7\u907a\u8005\u306e\u5168\u54e1\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u3001\u6b21\u306e<span style=\"color: #006400;\">\u2460\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u63aa\u6cd569\u306e\uff18\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: #006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c11\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u5ef6\u9577\u3055\u308c\u305f\u7533\u544a\u671f\u9650<br 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href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/r1\/0019010-071\/pdf\/01.pdf\" target=\"_blank\">\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/a>\u3002<br \/>\n<strong>\u3000<\/strong>\u306a\u304a\u3001\u6307\u5b9a\u5730\u57df\u4ee5\u5916\u306b\u7d0d\u7a0e\u5730\u306e\u3042\u308b\u8005\u306b\u3064\u3044\u3066\u3082\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7533\u544a\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\uff08\u500b\u5225\u6307\u5b9a\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u767a\u751f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u79c1\u306e\u7236\u306f\u3001\u4ee4\u548c\u5143\u5e74\uff15\u670810\u65e5\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u6bcd\u3001\u79c1\u53ca\u3073\u5f1f\u306e\uff13\u540d\u3067\u3001\uff13\u540d\u3068\u3082\u6771\u4eac\u90fd\u306b\u4f4f\u3093\u3067\u3044\u307e\u3059\u3002\u7236\u306f\u3001\u51fa\u8eab\u5730\u3067\u3042\u308b\u9577\u91ce\u770c\uff2e\u5e02\u306b\u8cb8\u5bb6\u53ca\u3073\u305d\u306e\u6577\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u300110\u6708\u306e\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308a\u8fd1\u304f\u3092\u6d41\u308c\u308b\u6cb3\u5ddd\u304c\u6c3e\u6feb\u3057\u3001\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<br \/>\n\u73fe\u5728\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u3053\u306e\u53f0\u98a8\u7b2c19\u53f7\u306b\u3088\u308a\u88ab\u707d\u3057\u305f\u571f\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u79c1\u305f\u3061\u306e\u5834\u5408\u306b\u3053\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304b\u3002\u7279\u4f8b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u7533\u544a\u671f\u9650\u306f\u3044\u3064\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br 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09:28:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/195759"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=195759"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/195759\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=195759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=195759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=195759"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=195759"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=195759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}