{"id":198990,"date":"2020-03-26T10:16:40","date_gmt":"2020-03-26T01:16:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=198990"},"modified":"2020-03-25T19:15:23","modified_gmt":"2020-03-25T10:15:23","slug":"inheritance-article-222","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-222\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b84\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u305f\u304c\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u8aa4\u308a\u306b\u3088\u308a\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b84\uff08\u76f8\u7d9a\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u305f\u304c\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u8aa4\u308a\u306b\u3088\u308a\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/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:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u306b\u3064\u304d\u3001\u8fb2\u696d\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4f9d\u983c\u8005\u304c\u300c\u8fb2\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u7b49\u306e\u7279\u4f8b\u300d\uff08\u4ee5\u4e0b\u5358\u306b\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u305f\u304c\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u8aa4\u308a\u3092\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3001\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<p>&nbsp;<\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X0\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X0\u5e7411\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u53d7\u4efb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X1\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3092\u8fb2\u696d\u76f8\u7d9a\u4eba\u3068\u3057\u3066\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X2\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u8aa4\u308a\u306b\u3064\u3044\u3066\u6307\u6458\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X2\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u5b85\u5730\u306e\u8a55\u4fa1\u8aa4\u308a\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3002\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u308b\u3053\u3068\u304c\u5224\u660e\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X2\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u306b\u4fee\u6b63\u5185\u5bb9\u53ca\u3073\u7a0e\u984d\u3092\u5831\u544a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X2\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X2\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u306e\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u8fb2\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u7b49\u306e\u7279\u4f8b<\/strong>\uff08\u63aa\u6cd570\u306e\uff16\uff09<\/span><\/p>\n<p>\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u3001\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8fb2\u5730\u7b49\u3092\u53d6\u5f97\u3057\u3066\u8fb2\u696d\u3092\u55b6\u3080\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u7533\u544a\u66f8\u306b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u8fb2\u5730\u7b49\u306e\u4fa1\u984d\u306e\u3046\u3061\u8fb2\u696d\u6295\u8cc7\u4fa1\u683c\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u306b\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u65e5\u306b\u514d\u9664\u3055\u308c\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u305f\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u306e\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u308920\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u306e\u5168\u90e8\u3092\u8fb2\u696d\u5f8c\u7d99\u8005\u306b\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u65e5<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u7b49<\/strong><\/span><\/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\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u624b\u7d9a<\/p>\n<p style=\"margin-bottom: 10px;\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u6240\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u4e00\u5b9a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3068\u3068\u3082\u306b\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u306e\u984d\u306b\u898b\u5408\u3046\u62c5\u4fdd\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u7d0d\u7a0e\u7336\u4e88\u671f\u9593\u4e2d\u306e\u7d99\u7d9a\u5c4a\u51fa<\/p>\n<p style=\"margin-bottom: 3px;\">\u7d0d\u7a0e\u7336\u4e88\u671f\u9593\u4e2d\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u76ee\u3054\u3068\u306b\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-13.htm\" target=\"_blank\">\u7d99\u7d9a\u5c4a\u51fa\u66f8<\/a>\uff08\u5f15\u304d\u7d9a\u3044\u3066\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u53ca\u3073\u7279\u4f8b\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e\uff09\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u7d0d\u4ed8<\/strong><\/span><\/p>\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\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\u4f8b\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u8b72\u6e21\u7b49\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7279\u4f8b\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u306a\u304b\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u5897\u62c5\u4fdd\u53c8\u306f\u62c5\u4fdd\u306e\u5909\u66f4\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u751f\u7523\u7dd1\u5730\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u8cb7\u53d6\u308a\u306e\u7533\u51fa\u53c8\u306f\u6307\u5b9a\u306e\u89e3\u9664\u304c\u3042\u3063\u305f\u5834\u5408\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u6e96\u8fb2\u5730<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u3064\u3044\u3066\u7533\u544a\u671f\u9650\u5f8c10\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u6e96\u8fb2\u5730\u300d\u3068\u306f\u3001\u8fb2\u7528\u5730\u533a\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u3067\u3001\u8fb2\u696d\u632f\u8208\u5730\u57df\u6574\u5099\u8a08\u753b\u306b\u304a\u3044\u3066\u7528\u9014\u533a\u5206\u304c\u8fb2\u5730\u3084\u63a1\u8349\u653e\u7267\u5730\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3046\u3061\u300110\u5e74\u4ee5\u5185\u306b\u8fb2\u5730\u3084\u63a1\u8349\u653e\u7267\u5730\u306b\u958b\u767a\u3057\u3066\u3001\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u5b85\u5730\u306e\u8a55\u4fa1\u304c\u8aa4\u3063\u3066\u304a\u308a\u3001\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u4f9d\u983c\u8005\u3067\u3042\u308b\u8fb2\u696d\u76f8\u7d9a\u4eba\u306f\u3001\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u306b\u3088\u308a\u8fb2\u5730\u7b49\u3092\u53d6\u5f97\u3057\u3066\u3044\u305f\u3002\u7a0e\u7406\u58eb\u306f\u3001\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u3001\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u8aa4\u308a\u3092\u6307\u6458\u3055\u308c\u3001\u4fee\u6b63\u7533\u544a\u306b\u3088\u308a\u7d0d\u7a0e\u984d\u304c\u5897\u52a0\u3057\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u5f53\u521d\u7533\u544a\u306b\u304a\u3044\u3066\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u3092\u6b63\u3057\u304f\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u7d0d\u7a0e\u7336\u4e88\u984d\u306f\u904e\u5c11\u306b\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3001\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u514d\u9664\u3055\u308c\u308b\u65e5\u307e\u3067\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304b\u3089\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u3054\u3068\u306e\u65e5\u307e\u3067\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u69d8\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u3092\u4fdd\u967a\u4f1a\u793e\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u6d3b\u7528\u3057\u305f\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u69cb\u7bc9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7533\u544a\u6642\u306e\u30df\u30b9\u306f\u3001\u671f\u4e2d\u51e6\u7406\u3068\u9055\u3044\u3001\u3042\u308b\u7a0b\u5ea6\u306f\u7533\u544a\u66f8\u81ea\u4f53\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u9632\u3052\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7533\u544a\u6642\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3066\u3001\u62c5\u5f53\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u6240\u9577\u7a0e\u7406\u58eb\u53c8\u306f\u6709\u8cc7\u683c\u8005\u7b49\u306b\u3088\u308b\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u672c\u4e8b\u4f8b\u3082\u3001\u62c5\u5f53\u8005\u4ee5\u5916\u306e\u8005\u304c\u518d\u5ea6\u3001\u7533\u544a\u66f8\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308c\u3070\u9632\u3052\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u5951\u7d04\u66f8\u3092\u53d6\u308a\u4ea4\u308f\u3059<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7d0d\u7a0e\u7336\u4e88\u306e\u3088\u3046\u306b\u696d\u52d9\u304c\u9577\u671f\u306b\u308f\u305f\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u5c02\u7528\u306e\u5951\u7d04\u66f8\u3092\u53d6\u308a\u4ea4\u308f\u3057\u3001\u53d7\u4efb\u7bc4\u56f2\u3092\u660e\u78ba\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u969b\u3001\u5c4a\u51fa\u4e8b\u9805\u3092\u8aac\u660e\u3057\u3001\u5c4a\u51fa\u4e8b\u9805\u306b\u95a2\u3059\u308b\u5831\u544a\u3092\u4f9d\u983c\u8005\u304c\u7a0e\u7406\u58eb\u306b\u5bfe\u3057\u3066\u3059\u3079\u304d\u3053\u3068\u3084\u305d\u306e\u5831\u544a\u65b9\u6cd5\u3082\u660e\u8a18\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3002\u3055\u3089\u306b\u3001\u4f9d\u983c\u8005\u304b\u3089\u5831\u544a\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u5831\u544a\u304c\u8aa4\u3063\u3066\u3044\u305f\u5834\u5408\u306e\u8cac\u4efb\u306b\u3064\u3044\u3066\u3082\u660e\u8a18\u3057\u3066\u304a\u3051\u3070\u3001\u305d\u306e\u5f8c\u306e\u8ce0\u511f\u8acb\u6c42\u3092\u56de\u907f\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u306b\u3064\u304d\u3001\u8fb2\u696d\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4f9d\u983c\u8005\u304c\u300c\u8fb2\u5730\u7b49\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u7b49\u306e\u7279\u4f8b\u300d\uff08\u4ee5\u4e0b\u5358\u306b\u300c\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u3057\u305f\u304c\u3001\u5b85\u5730\u306e\u8a55\u4fa1\u8aa4\u308a\u3092\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3001\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u984d\u304c\u904e\u5c11\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002<br \/>\n\u3053\u308c\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[531,126,434,707,461,312],"backnumber":[2038],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 21:58:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198990"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=198990"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/198990\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=198990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=198990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=198990"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=198990"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=198990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}