{"id":201393,"date":"2020-04-30T10:19:20","date_gmt":"2020-04-30T01:19:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=201393"},"modified":"2020-04-28T11:00:15","modified_gmt":"2020-04-28T02:00:15","slug":"inheritance-article-224","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-224\/","title":{"rendered":"\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u30fb\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u76f8\u9055\u70b9\u6bd4\u8f03"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\u30fb<span style=\"color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u76f8\u9055\u70b9\u6bd4\u8f03<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb<br \/>\n<strong>\u8d64\u6d25\u3000\u5149\u5b8f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u5236\u5ea6\uff08\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u304c\u5275\u8a2d\u3055\u308c\u306610\u5e74\u4ee5\u4e0a\u304c\u7d4c\u904e\u3057\u3001\u5f53\u521d\u306f\u4f7f\u3044\u306b\u304f\u3044\u3068\u8a00\u308f\u308c\u3066\u3044\u305f\u540c\u7a0e\u5236\u3082\u6570\u6b21\u306e\u6539\u6b63\u3092\u7d4c\u308b\u3053\u3068\u3067\u9069\u7528\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3001\u5e74\u9593400\u4ef6\u7a0b\u5ea6\u3067\u3042\u3063\u305f\u7533\u8acb\u4ef6\u6570\u3082\u5e73\u621030\u5e74\u306b\u304a\u3044\u3066\u306f\u5e74\u95936,000\u4ef6\u7a0b\u5ea6\u306b\u8feb\u308b\u3082\u306e\u3068\u306a\u3063\u305f\uff08\u5e73\u621031\u5e74\uff12\u6708\uff15\u65e5\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/koukai\/shingikai\/kihonmondai\/2019\/download\/190205kihonmondai02.pdf\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u30fb\u5275\u696d\u653f\u7b56\u306b\u3064\u3044\u3066<\/a>\u300d\u53c2\u8003\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u30fb\u514d\u9664\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e21\u7a0e\u5236\u306e\u7acb\u6cd5\u8da3\u65e8\u30fb\u6839\u672c\u601d\u60f3\u306f\u540c\u3058\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u4e8b\u696d\u4f53\u304c\u6cd5\u4eba\u7d44\u7e54\u304b\u500b\u4eba\u4e8b\u696d\u304b\u3068\u3044\u3046\u9055\u3044\u306b\u3088\u308a\u3001\u9069\u7528\u8981\u4ef6\u306a\u3069\u306b\u76f8\u9055\u70b9\u304c\u3042\u308b\u3002\u305d\u306e\u76f8\u9055\u70b9\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u4e21\u5236\u5ea6\u306b\u3064\u3044\u3066\u306e\u7406\u89e3\u3092\u6df1\u3081\u3066\u3044\u304d\u305f\u3044\u3002\u4ee5\u4e0b\u3001\u4e3b\u306a\u76f8\u9055\u70b9\u3092\u5217\u6319\u3057\u306a\u304c\u3089\u305d\u306e\u5185\u5bb9\u3092\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2460\u3000\u9069\u7528\u671f\u9650<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u4e00\u822c\u63aa\u7f6e\u306f\u9069\u7528\u671f\u9650\u306a\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u7279\u4f8b\u63aa\u7f6e\u306f10\u5e74\u9593\uff08\u5e73\u621030\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff19\u5e7412\u670831\u65e5\u307e\u3067\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> 10\u5e74\u9593\uff08\u5e73\u621031\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c10\u5e7412\u670831\u65e5\u307e\u3067\uff09<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u306f\u591a\u304f\u306e\u7d4c\u55b6\u8005\u304c\u5f15\u9000\u3092\u8fce\u3048\u308b\u3053\u306e10\u5e74\u9593\u304c\u6b63\u5ff5\u5834\u3067\u3042\u308a\u3001\u56fd\u3082\u7a0e\u5236\u9762\u304b\u3089\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u306e\u3067\u305d\u306e\u9593\u306b\u4e8b\u696d\u627f\u7d99\u3092\u9032\u3081\u3066\u3082\u3089\u3044\u305f\u3044\u3001\u3068\u3044\u3046\u56fd\u306e\u610f\u5411\u306e\u73fe\u308c\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2461\u3000\u7d4c\u55b6\u627f\u7d99\u671f\u9593<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u3042\u308a\uff08\uff15\u5e74\u9593\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u306a\u3057<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u306b\u3088\u308b\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u671f\u9593\u3068\u3057\u3066\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u3092\u8a2d\u5b9a\u3057\u3001\u3053\u306e\u671f\u9593\u4e2d\u306b\u304a\u3044\u3066\u3001\u4ee3\u8868\u8005\u8981\u4ef6\u3001\u540c\u65cf\u904e\u534a\u8981\u4ef6\u3001\u540c\u65cf\u5185\u7b46\u982d\u682a\u4e3b\u8981\u4ef6\u306a\u3069\u3092\u8ab2\u3057\u3001\u3053\u308c\u3089\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5b9a\u671f\u7684\u306a\u5831\u544a\u3092\u6c42\u3081\u3066\u3044\u308b\u3002\u682a\u5f0f\u7570\u52d5\u3068\u3044\u3046\u6982\u5ff5\u304c\u306a\u3044\u500b\u4eba\u306e\u4e8b\u696d\u627f\u7d99\u306b\u306f\u95a2\u4fc2\u304c\u306a\u3044\u305f\u3081\u3001\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u3082\u4e8b\u696d\u627f\u7d99\u8005\u304c\u305d\u306e\u4e8b\u696d\u3092\u4ed6\u4eba\u306b\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d0d\u7a0e\u7336\u4e88\u6253\u3061\u5207\u308a\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2462\u3000\u7d99\u7d9a\u5c4a\u51fa\u66f8\u63d0\u51fa\u30fb\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u3078\u306e\u5e74\u6b21\u5831\u544a\u66f8\u63d0\u51fa<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u7d4c\u55b6\u627f\u7d99\u671f\u9593\u4e2d\u306f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u53ca\u3073\u5e74\u6b21\u5831\u544a\u66f8\u3092\u6bce\u5e74\u63d0\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u305d\u306e\u5f8c\u306f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\uff13\u5e74\u3054\u3068\u306b\u63d0\u51fa\uff08\u5e74\u6b21\u5831\u544a\u66f8\u306f\u4e0d\u8981\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\uff13\u5e74\u3054\u3068\u306b\u63d0\u51fa\uff08\u5e74\u6b21\u5831\u544a\u66f8\u306f\u4e0d\u8981\uff09<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u4e2d\u306b\u5404\u7a2e\u8981\u4ef6\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f\u3001\u884c\u653f\u306b\u3088\u308b\u6bce\u5e74\u306e\u30e2\u30cb\u30bf\u30ea\u30f3\u30b0\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3068\u8003\u3048\u3089\u308c\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2463\u3000\u9752\u8272\u7533\u544a\u8981\u4ef6<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u306a\u3057<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u3042\u308a<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u8cc7\u7523\u3068\u751f\u6d3b\u7528\u30fb\u5bb6\u5ead\u7528\u306e\u8cc7\u7523\u304c\u6df7\u540c\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u3092\u660e\u78ba\u306b\u533a\u5225\u3059\u308b\u3079\u304f\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f\u9752\u8272\u7533\u544a\u8981\u4ef6\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2464\u3000\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u4e00\u822c\u63aa\u7f6e\u3067\u306f\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3042\u308a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u7279\u4f8b\u63aa\u7f6e\u3067\u306f\u5b9f\u8cea\u64a4\u5ec3<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u306a\u3057<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u4f7f\u3044\u52dd\u624b\u304c\u60aa\u3044\u300d\u3068\u9577\u5e74\u8a00\u308f\u308c\u3066\u304d\u305f\u3053\u3068\u306e\u5927\u304d\u306a\u8981\u56e0\u306e\uff11\u3064\u304c\u3053\u306e\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3067\u3042\u308a\u3001\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u8981\u4ef6\u304c\u5b9f\u8cea\u7684\u306b\u64a4\u5ec3\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7533\u8acb\u4ef6\u6570\u306e\u5927\u5e45\u306a\u5897\u52a0\u306b\u3064\u306a\u304c\u3063\u305f\u3002<\/p>\n<p>\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306f\u4e00\u822c\u7684\u306b\u306f\u4e8b\u696d\u8005\u5358\u72ec\u3042\u308b\u3044\u306f\u305d\u306e\u89aa\u65cf\u7b49\u306e\u5c11\u4eba\u6570\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5b9f\u60c5\u3092\u8003\u616e\u3057\u3001\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3092\u8a2d\u3051\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2019\/explanation\/pdf\/p0510-0556.pdf\" target=\"_blank\">\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b49\uff08\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u4fc2\uff09\u306e\u6539\u6b63\uff09<\/a>\u300d\uff09\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2465\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u3068\u306e\u4f75\u7528<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u5236\u9650\u306a\u3057<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u4f75\u7528\u4e0d\u53ef\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u53ca\u3073\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u9762\u7a4d\u5236\u9650\u3042\u308a<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u3068\u306e\u4f75\u7528\u306b\u5236\u9650\u3092\u8a2d\u3051\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2019\/explanation\/pdf\/p0510-0556.pdf\" target=\"_blank\">\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b49\uff08\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u4fc2\uff09\u306e\u6539\u6b63\uff09<\/a>\u300d\u306b\u304a\u3044\u3066\u4e0b\u8a18\u306e\u3068\u304a\u308a\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #808080;\">\u500b\u4eba\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306f\u3001\u5f93\u6765\u306e\u4e8b\u696d\u7528\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u53ef\u80fd\u306a\u9650\u308a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306b\u6e96\u3058\u305f\u5236\u5ea6\u8a2d\u8a08\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/div>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #808080;\">\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001\u5f93\u6765\u306e\u4e8b\u696d\u7528\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u3068\u306e\u9078\u629e\u9069\u7528\u3092\u524d\u63d0\u306b\u300110\u5e74\u9593\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u3001\u5f93\u6765\u304b\u3089\u7279\u4f8b\u306e\u5bfe\u8c61\u3067\u3042\u308b\u4e8b\u696d\u7528\u306e\u5b85\u5730\uff08\u9762\u7a4d\u4e0a\u9650400\u33a1\uff09\u306b\u52a0\u3048\u3001\u4e8b\u696d\u7528\u306e\u5efa\u7269\uff08\u5e8a\u9762\u7a4d\u4e0a\u9650800\u33a1\uff09\u53ca\u3073\u4e00\u5b9a\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u5bfe\u8c61\u306b\u3001\u76f8\u7d9a\u306e\u307f\u306a\u3089\u305a\u751f\u524d\u8d08\u4e0e\u306b\u3082\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e100\uff05\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u984d\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u307e\u3059\u3002<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2466\u3000\u62c5\u4fdd\u63d0\u4f9b<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u307f\u306a\u3057\u898f\u5b9a\u3042\u308a<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u307f\u306a\u3057\u898f\u5b9a\u306a\u3057<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u306f\u3001\u672c\u6765\u306f\u56fd\u7a0e\u901a\u5247\u6cd5\u4e0a\u306e\u62c5\u4fdd\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u682a\u5f0f\u7b49\uff09\u306e\u62c5\u4fdd\u63d0\u4f9b\u3092\u4f8b\u5916\u7684\u306b\u8a8d\u3081\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u5168\u3066\u3092\u62c5\u4fdd\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u3055\u308c\u308b\u7a0e\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u306e\u984d\u306b\u898b\u5408\u3046\u62c5\u4fdd\u306e\u63d0\u4f9b\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f\u3001\u52d5\u7523\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff09\u3067\u3042\u308b\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u62c5\u4fdd\u3068\u3057\u3066\u63d0\u4f9b\u3067\u304d\u305a\u3001\u307e\u305f\u3001\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u307f\u306a\u3057\u898f\u5b9a\u304c\u306a\u3044\u305f\u3081\u3001\u7d0d\u7a0e\u7336\u4e88\u3055\u308c\u308b\u7a0e\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u306e\u984d\u3068\u540c\u984d\u306e\u62c5\u4fdd\u3092\u624b\u5f53\u3066\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 18px;\"><strong>\u2467\u3000\u4ee3\u8868\u8005\u304c\u91cd\u5ea6\u969c\u5bb3\u3092\u8ca0\u3063\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#e1e1e1;color:#000000;border-color:#808080;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u27a4<\/span> \u4ee3\u8868\u8005\u8981\u4ef6\u306e\u7de9\u548c\u306e\u307f<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/span>\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u27a4<\/span> \u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u7a0e\u984d\u3092\u5168\u984d\u514d\u9664<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/p>\n<p>\u6cd5\u4eba\u7d44\u7e54\u5f62\u614b\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u304c\u81ea\u3089\u4e8b\u696d\u3092\u62c5\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u500b\u4eba\u4e8b\u696d\u8005\u306e\u7279\u6027\u3092\u8003\u616e\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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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