{"id":19824,"date":"2013-07-11T10:14:02","date_gmt":"2013-07-11T01:14:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=19824"},"modified":"2014-02-10T20:05:46","modified_gmt":"2014-02-10T11:05:46","slug":"inheritance-article-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-18\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0927\u3015\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u6e1b\u984d\u7279\u4f8b\u306b\u95a2\u3059\u308b\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u306b\u3064\u3044\u3066\u3000\u2500\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u2500"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 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margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u524d\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408\u4ee5\u5916\u306e\u5834\u5408\u3000\u3000\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u73fe\u6cd5\u4ee4\u306e\u5b9a\u3081\u3068\u6539\u6b63\u6cd5\u4ee4\u306e\u5b9a\u3081<\/strong><\/h4>\n<p>\u63aa\u7f6e\u6cd5\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-21\" target=\"_blank\">69\u306e\uff14\uff0d21<\/a>\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u8005\u306e\u7bc4\u56f2\uff09\u524d\u6bb5\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u6700\u7d42\u6539\u6b63\u5e7324.12.10\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\u4e8c\u53f7\u30a4\u306b\u898f\u5b9a\u3059\u308b\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u8005\u3068\u306f\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5f53\u8a72\u5bb6\u5c4b\u3067\u88ab\u76f8\u7d9a\u4eba\u3068\u5171\u306b\u8d77\u5c45\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u3044\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002\u3000\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u304c\u5efa\u7269\u3067\u305d\u306e\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u306e\u5404\u90e8\u5206\uff08\u4ee5\u4e0b69\u306e\uff14\uff0d21\u306b\u304a\u3044\u3066\u300c\u72ec\u7acb\u90e8\u5206\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u305d\u306e\u4ed6\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\uff08\u4ee5\u4e0b69\u306e\uff14\uff0d21\u306b\u304a\u3044\u3066\u300c\u5171\u540c\u4f4f\u5b85\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u72ec\u7acb\u90e8\u5206\u306e\u4e00\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u72ec\u7acb\u90e8\u5206\u3092\u3044\u3046\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6b21\u306e\u56f3\u306e\u3088\u3046\u306a\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3092\u60f3\u5b9a\u3057\u305f\u5834\u5408\u3001\u5404\u5c45\u4f4f\u90e8\u5206\u304c\u300c\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u305d\u306e\u4ed6\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u3001\u751f\u8a08\u5225\u89aa\u65cf\u304c\u53d6\u5f97\u3057\u305f\u5b85\u5730\u7b49\u304c\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u304c\u5206\u304b\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u300a\u73fe\u884c\u6cd5\u4ee4\u300b<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19825\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1.png\" alt=\"\" width=\"500\" height=\"92\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1.png 631w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1-300x55.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19826\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-2.png\" alt=\"\" width=\"650\" height=\"146\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-2.png 835w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-2-300x67.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u203b\uff08\u3000\uff09\u5185\u306f\u5b9f\u969b\u306b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u306a\u308b\u90e8\u5206\u3092\u793a\u3059\u3002<\/span><\/p>\n<p>\u4e00\u65b9\u6539\u6b63\u6cd5\u4ee4\u3067\u306f\u3001\u3053\u306e\u300c\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u305d\u306e\u4ed6\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u300d\u306b\u4ee3\u3048\u3066\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u304c\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308a\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u300a\u6539\u6b63\u6cd5\u4ee4\u300b<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19826\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-3.png\" alt=\"\" width=\"650\" height=\"146\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\u203b\uff08\u3000\uff09\u5185\u306f\u5b9f\u969b\u306b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u306a\u308b\u90e8\u5206\u3092\u793a\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u3068\u306f<\/strong><\/h4>\n<p>\u3053\u3053\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306e\u610f\u5473\u3067\u3042\u308b\u3002\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u533a\u5206\u6240\u6709\u6cd5\u7b2c\uff11\u6761<\/strong><br \/>\n\u4e00\u68df\u306e\u5efa\u7269\u306b\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u3067\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u3001\u5e97\u8217\u3001\u4e8b\u52d9\u6240\u53c8\u306f\u5009\u5eab\u305d\u306e\u4ed6\u5efa\u7269\u3068\u3057\u3066\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5404\u90e8\u5206\u306f\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u6761\u6587\u306f\u533a\u5206\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5efa\u7269\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u305d\u3053\u3067\u3001<a title=\"\uff08\u682a\uff09\u4e0d\u52d5\u7523\u6d41\u901a\u7814\u7a76\u6240\" href=\"http:\/\/www.re-words.net\/\" target=\"_blank\">\u4e0d\u52d5\u7523\u7528\u8a9e\u96c6<\/a>\uff08\uff08\u682a\uff09\u4e0d\u52d5\u7523\u6d41\u901a\u7814\u7a76\u6240\uff09\u306b\u3088\u308a\u3001\u533a\u5206\u6240\u6709\u5efa\u7269\u3068\u306a\u308b\u305f\u3081\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff11.\u3000\u5efa\u7269\u306e\u5404\u90e8\u5206\u306b\u69cb\u9020\u4e0a\u306e\u72ec\u7acb\u6027\u304c\u3042\u308b\u3053\u3068<br \/>\n\u3053\u308c\u306f\u3001\u5efa\u7269\u306e\u5404\u90e8\u5206\u304c\u4ed6\u306e\u90e8\u5206\u3068\u58c1\u7b49\u3067\u5b8c\u5168\u306b\u906e\u65ad\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u3002\u3075\u3059\u307e\u3001\u969c\u5b50\u3001\u9593\u4ed5\u5207\u308a\u306a\u3069\u306b\u3088\u308b\u906e\u65ad\u3067\u306f\u8db3\u308a\u306a\u3044\u3002<\/p>\n<p>\uff12.\u3000\u5efa\u7269\u306e\u5404\u90e8\u5206\u306b\u5229\u7528\u4e0a\u306e\u72ec\u7acb\u6027\u304c\u3042\u308b\u3053\u3068<br \/>\n\u3053\u308c\u306f\u3001\u5efa\u7269\u306e\u5404\u90e8\u5206\u304c\u3001\u4ed6\u306e\u90e8\u5206\u304b\u3089\u5b8c\u5168\u306b\u72ec\u7acb\u3057\u3066\u3001\u7528\u9014\u3092\u679c\u305f\u3059\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u5c45\u4f4f\u7528\u306e\u5efa\u7269\u3067\u3042\u308c\u3070\u3001\u72ec\u7acb\u3057\u305f\u5404\u90e8\u5206\u304c\u305d\u308c\u305e\u308c\u4e00\u3064\u306e\u4f4f\u5c45\u3068\u3057\u3066\u4f7f\u7528\u53ef\u80fd\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\u51fa\u5178\uff1a<a title=\"\uff08\u682a\uff09\u4e0d\u52d5\u7523\u6d41\u901a\u7814\u7a76\u6240\" href=\"http:\/\/www.re-words.net\/\" target=\"_blank\">\u4e0d\u52d5\u7523\u7528\u8a9e\u96c6<\/a>\uff08\uff08\u682a\uff09\u4e0d\u52d5\u7523\u6d41\u901a\u7814\u7a76\u6240\uff09\u3088\u308a<\/p>\n<p>\u3064\u307e\u308a\u3001\u69cb\u9020\u4e0a\u304b\u3064\u5229\u7528\u4e0a\u306e\u72ec\u7acb\u6027\u306e\u3042\u308b\u5efa\u7269\u306e\u5404\u90e8\u5206\u306b\u3064\u3044\u3066\uff64\u5225\u500b\u306e\u6240\u6709\u6a29\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u3001\u305d\u306e\u5efa\u7269\u306f\u533a\u5206\u6240\u6709\u5efa\u7269\u3068\u306a\u308b\u3002\u300c\u69cb\u9020\u4e0a\u304b\u3064\u5229\u7528\u4e0a\u306e\u72ec\u7acb\u6027\u306e\u3042\u308b\u5efa\u7269\u300d\u3092\u3001\u3053\u3053\u3067\u306f\u300c\u533a\u5206\u6240\u6709\u53ef\u80fd\u306a\u5efa\u7269\u300d\u3068\u547c\u3076\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306e\u610f\u5473\u3092\u8003\u3048\u3066\u307f\u308b\u3068\u3001\u8003\u3048\u3089\u308c\u308b\u306e\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div 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loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19825\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1.png\" alt=\"\" width=\"500\" height=\"92\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1.png 631w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1-300x55.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p><strong>\u3008\u7b2c\u4e00\u8aac\u306e\u5834\u5408\u3009<\/strong><br 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master\u300dNo.505\uff087\/1\u53f7 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\/>\n\u901a\u9054\u306e\u8da3\u65e8\u304b\u3089\u3044\u3048\u3070\u3001\u3053\u306e\u306a\u304a\u66f8\u304d\u898f\u5b9a\u306e\u7d99\u7d9a\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p>\u6539\u6b63\u6cd5\u4ee4\u306e\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u3092\u300c\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u305f\u5efa\u7269\u300d\u3068\u3057\u305f\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19825\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1.png\" alt=\"\" width=\"500\" height=\"92\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1.png 631w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-1-300x55.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19828\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-4.png\" alt=\"\" width=\"650\" height=\"492\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-4.png 877w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/tax-city27-4-300x227.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p 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        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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