{"id":20205,"date":"2013-07-18T09:29:04","date_gmt":"2013-07-18T00:29:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=20205"},"modified":"2013-12-04T17:28:31","modified_gmt":"2013-12-04T08:28:31","slug":"inheritance-report-11","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-11\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046 \u300c\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u6539\u6b63\u300d\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\"><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306b\u4f34\u3046<\/strong><\/h5>\n<h4 style=\"text-align: center;\" align=\"center\"><strong> \u300c\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\" align=\"center\"><strong>\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u6539\u6b63\u300d\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30df\u30ec\u30cb\u30a2\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240<br 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target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u306e\u6539\u6b63\u3059\u308b\u7701\u4ee4<\/a>\u300d\u304c\u516c\u5e03\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u300c\u5186\u6ed1\u5316\u6cd5\u300d\uff09\u306b\u898f\u5b9a\u3055\u308c\u305f\u8981\u4ef6\uff08\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u78ba\u8a8d\u30fb\u8a8d\u5b9a\u7b49\uff09\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u5f93\u524d\u3088\u308a\u4e21\u6cd5\u4ee4\u306e\u6539\u6b63\u306f\u547c\u5fdc\u3057\u3066\u884c\u308f\u308c\u3066\u304d\u305f\u305f\u3081\u3001\u4e0a\u8a18\u7a0e\u5236\u306b\u304a\u3051\u308b\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u3001\u4eca\u56de\u306e\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u6539\u6b63\u3078\u81f3\u3063\u305f\u3053\u3068\u3068\u306a\u308b\u3002<!--more--><br \/>\n\u306a\u304a\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u524d\u306b<a title=\"e-Gov\" href=\"http:\/\/search.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCMMSTDETAIL&amp;id=640113004&amp;Mode=0\" target=\"_blank\">\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8<\/a>\u304c\u5b9f\u65bd\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u306e\u5168\u4f53\u50cf\u3068\u4eca\u56de\u306e\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u5247\u306e\u6539\u6b63\u9805\u76ee\u3068\u306e\u95a2\u4fc2\u3092\u793a\u3059\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/keiei-enkatu1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-20357\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/keiei-enkatu1-1.png\" alt=\"\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\t\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u306e\u7de9\u548c\uff08\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u52479\u67612\u98053\u53f7\u30019\u67613\u98053\u53f7\uff09 \u300c\u6bce\u5e748\u5272\u4ee5\u4e0a\u300d\u304c\u5fc5\u8981 \u2192 \u300c5\u5e74\u9593\u5e73\u5747\u30678\u5272\u4ee5\u4e0a\u300d \t\u5f8c\u7d99\u8005\u306e\u89aa\u65cf\u9593\u627f\u7d99\u8981\u4ef6\u306e\u5ec3\u6b62 \uff08\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u52476\u67611\u98057\u53f7\u30c8(2)\u30016\u67611\u98058\u53f7\u30c8(2)\uff09 \u300c\u89aa\u65cf\u9593\u3067\u306e\u627f\u7d99\u300d\u304c\u5fc5\u8981 \u2192 \u300c\u89aa\u65cf\u4ee5\u5916\u306e\u627f\u7d99\u300d\u3067\u3082\u9069\u7528\u53ef\u80fd \t\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u5f79\u54e1\u9000\u4efb\u8981\u4ef6\u306e\u7de9\u548c\uff08\u8d08\u4e0e\u7a0e\uff09 \uff08\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u52479\u67612\u980521\u53f7\uff09 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\t\u4e00\u5b9a\u4e8b\u7531\u306b\u3088\u308a\u8a8d\u5b9a\u53d6\u6d88\u3057\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u5ef6\u7d0d\u30fb\u7269\u7d0d\u306e\u9069\u7528 \u305d\u306e\u4ed6\t\u7d0d\u7a0e\u7336\u4e88\u306e\u53d6\u6d88\u4e8b\u7531\u3067\u3042\u308b\u300c\u7dcf\u53ce\u5165\u91d1\u984d\u304c\u96f6\u3068\u306a\u3063\u305f\u5834\u5408\u300d\u306b\u3064\u3044\u3066\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u7bc4\u56f2\u304b\u3089\u55b6\u696d\u5916\u53ce\u76ca\u53ca\u3073\u7279\u5225\u5229\u76ca\u3092\u9664\u5916 \uff08\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u52476\u67611\u98057\u53f7\u30cb\uff09 \t\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u4fdd\u6709\u578b\u4f1a\u793e\u30fb\u8cc7\u7523\u904b\u7528\u578b\u4f1a\u793e\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057\uff08\u5186\u6ed1\u5316\u6cd5\u65bd\u884c\u898f\u52476\u67612\u9805\uff09 \u2460\u3000\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u65705\u4eba\u4ee5\u4e0a\u306e\u5224\u5b9a\u306f\u3001 \u300c\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u300d\u2192\u300c\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b \u3000\u3000\u3000\u3000\u89aa\u4ee5\u5916\u306e\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u6570\u300d  \u3067\u5224\u5b9a\u3059\u308b\u3002 \u2461\u3000\u5546\u54c1\u306e\u8ca9\u58f2\u30fb\u8cb8\u4ed8\u3051\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u3059\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u3000\u3000\u3000 \u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u7b49\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u3051\u3092\u9664\u5916 \t\u8cc7\u7523\u4fdd\u6709\u578b\u4f1a\u793e\u30fb\u8cc7\u7523\u904b\u7528\u578b\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u8a8d\u5b9a\u4f1a\u793e\u7b49\u3092\u901a\u3058\u3066\u4e0a\u5834\u682a\u5f0f\u7b49\uff08\uff11\u9298\u67c43\uff05\u4ee5\u4e0a\uff09\u3092\u4fdd\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u76f8\u5f53\u984d\u3092\u7b97\u5165\u3057\u306a\u3044\u3002\" width=\"650\" height=\"961\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/keiei-enkatu1-1.png 852w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/keiei-enkatu1-1-202x300.png 202w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/keiei-enkatu1-1-692x1024.png 692w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u6539\u6b63\u5185\u5bb9\u304c\u65bd\u884c\u3055\u308c\u308b\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u306b\u3042\u308f\u305b\u3066\u65bd\u884c\u3059\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2013\/130705shokei_manual.htm\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5236\u5ea6\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3059\uff08\u5e73\u621027\u5e74\uff11\u6708\u65bd\u884c\uff09<\/a>\u300d <\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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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