{"id":214840,"date":"2020-11-12T10:14:34","date_gmt":"2020-11-12T01:14:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=214840"},"modified":"2020-11-11T14:57:55","modified_gmt":"2020-11-11T05:57:55","slug":"inheritance-article-236","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-236\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c23\u56de\u3011\u300c\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048\u3068\u300c\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u305f\u627f\u7d99\u5bfe\u7b56\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 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center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\u306f\u975e\u4e0a\u5834\u4f1a\u793e\uff24\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u3060\u3063\u305f\u6545\uff2b\u306e\u59bb\uff39\uff0870\u6b73\uff09\u3067\u3059\u3002<\/p>\n<p>\uff2b\u306e\u76f8\u7d9a\u306e\u969b\u306b\u79c1\u304c\u76f8\u7d9a\u3057\u305f\u306e\u306f\u81ea\u5b85\u4e0d\u52d5\u7523\u3068\u91d1\u878d\u8cc7\u7523\u306e\u307f\u3067\uff24\u793e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3059\u3079\u3066\u606f\u5b50\u306e\uff33\u3068\uff34\uff08\u3044\u305a\u308c\u3082\u53d6\u7de0\u5f79\uff09\u304c\u627f\u7d99\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5730\u65b9\u306e\u5730\u4e3b\u306e\u5a18\u3060\u3063\u305f\u79c1\u306f\u7236\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8cc3\u8cb8\u4e0d\u52d5\u7523\u3092\u8907\u6570\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8fd1\u5e74\u306f\u3069\u308c\u3082\u53ce\u76ca\u6027\u304c\u60aa\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u7d04\uff14\u5104\u5186\u3068\u9ad8\u984d\u306a\u305f\u3081\u3001\u606f\u5b50\u306e\uff12\u4eba\u3082\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306f\u62b5\u6297\u304c\u3042\u308b\u3088\u3046\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3082\u8e0f\u307e\u3048\u3066\u3001\u4f55\u304b\u3044\u3044\u65b9\u6cd5\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/p>\n<p><!--more--><br \/>\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:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<p>\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048\u3068\u300c\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span> \u89e3 \u8aac <span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff11\uff3d\u3000\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048<\/strong><\/h4>\n<p>\u4e00\u822c\u306b\u3001\u73fe\u5728\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u65b0\u305f\u306b\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3092\u300c\u4e0d\u52d5\u7523\u3092\u7d44\u307f\u63db\u3048\u308b\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u6319\u3052\u3089\u308c\u307e\u3059\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:#333399;\">\n\t\t<ul>\n<li>\u53ce\u76ca\u6027\u306e\u4f4e\u3044\u7269\u4ef6\u3092\u58f2\u5374\u3057\u3066\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b<\/li>\n<li>\u90ca\u5916\u306e\u571f\u5730\u3092\u58f2\u5374\u3057\u3066\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u90fd\u5fc3\u306e\u7269\u4ef6\u3092\u8cfc\u5165\u3059\u308b<\/li>\n<li>\u4f7f\u3044\u52dd\u624b\u306e\u60aa\u3044\u5e95\u5730\u3092\u58f2\u5374\u3057\u3066\u65b0\u305f\u306b\u53ce\u76ca\u6027\u306e\u9ad8\u3044\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048\u57fa\u672c\u30d1\u30bf\u30fc\u30f3\u306f\u300c\u53ce\u76ca\u6027\uff08\u8ca1\u7523\u4fa1\u5024\uff09\u306e\u4f4e\u3044\u4e0d\u52d5\u7523\u3092\u51e6\u5206\u3057\u3066\u53ce\u76ca\u6027\uff08\u8ca1\u7523\u4fa1\u5024\uff09\u306e\u9ad8\u3044\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u3059\u308b\u300d\u3053\u3068\u3067\u3059\u3002\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u306e\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048\u3067\u306f\u3001\u3053\u306e\u57fa\u672c\u30d1\u30bf\u30fc\u30f3\u306b\u52a0\u3048\u6b21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76f8\u7d9a\u7a0e\u3060\u3051\u3067\u306a\u304f\u8b72\u6e21\u6240\u5f97\u7a0e\u3082\u52a0\u5473\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u3054\u76f8\u8ac7\u306e\u30b1\u30fc\u30b9\u3082\u3001\u3054\u5b50\u606f\u304c\u53ce\u76ca\u6027\u306e\u4f4e\u3044\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u306b\u62b5\u6297\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u4e0a\u8a18\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u3055\u3048\u305f\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048\u3092\u884c\u3046\u3053\u3068\u304c\u6709\u52b9\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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\/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-214852\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-1.png\" alt=\"\" width=\"1747\" height=\"1107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-1.png 1747w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-1-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-1-1024x648.png 1024w\" sizes=\"(max-width: 1747px) 100vw, 1747px\" 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u501f\u5730\u6a29\u5229\u91d1\u76f8\u5f53\u984d\u306e\u53d7\u8d08\u76ca\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u571f\u5730\u306e\u66f4\u5730\u4fa1\u984d\u306e\u304a\u304a\u3080\u306d\u5e74\uff16\uff05\u7a0b\u5ea6\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\">\u6cd5\u57fa\u901a13\uff0d\uff11\uff0d\uff12<\/a>\u3001\u5e73\u6210\u5143\u5e74\uff13\u670830\u65e5\u76f4\u6cd5\uff12\uff0d\uff12\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/890330\/01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u306e\u501f\u5730\u6a29\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u76f8\u5f53\u306e\u5730\u4ee3\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u571f\u5730\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u969b\u306b\u3001\u5c06\u6765\u306b\u304a\u3044\u3066\u6cd5\u4eba\u304c\u305d\u306e\u571f\u5730\u3092\u7121\u511f\u3067\u8fd4\u9084\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u305f\u4e0a\u3067\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_48.htm\" target=\"_blank\">\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u7121\u511f\u8fd4\u9084\u5c4a\u51fa\u66f8\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u501f\u5730\u6a29\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002\u76f8\u5f53\u306e\u5730\u4ee3\u306e\u984d\u304b\u3089\u5b9f\u969b\u306b\u53ce\u53d7\u3057\u3066\u3044\u308b\u5730\u4ee3\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u5730\u4e3b\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u76f8\u5f53\u306e\u5730\u4ee3\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u3092\u3059\u308b\u306b\u3068\u3069\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7a0e\u52d9\u4e0a\u306e\u4ed5\u8a33\u306f\u300c\u652f\u6255\u5730\u4ee3\uff08\u640d\u91d1\uff09\uff0f\u53d7\u8d08\u76ca\uff08\u76ca\u91d1\uff09\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u8a8d\u5b9a\u8ab2\u7a0e\u306b\u3088\u308a\u3001\u6cd5\u4eba\u306b\u6240\u5f97\u304c\u751f\u3058\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6a29\u5229\u91d1\u306e\u53ce\u53d7\u306b\u4ee3\u3048\u3066\u76f8\u5f53\u306e\u5730\u4ee3\u3092\u53ce\u53d7\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u501f\u5730\u6a29\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u3092\u56de\u907f\u3067\u304d\u307e\u3059\u304c\u3001\u76f8\u5f53\u306e\u5730\u4ee3\u306e\u984d\u306f\u300c\u305d\u306e\u571f\u5730\u306e\u66f4\u5730\u4fa1\u984d\u306e\u304a\u304a\u3080\u306d\u5e74\uff16\uff05\u7a0b\u5ea6\u300d\u3068\u9ad8\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u3054\u76f8\u8ac7\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3082\u5730\u4ee3\u53ce\u5165\u304c\uff39\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u69cb\u6210\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u9069\u5f53\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0a\u8a18\u7406\u7531\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u306e\u6cd5\u4eba\u3092\u6d3b\u7528\u3057\u305f\u4e0d\u52d5\u7523\u306e\u7d44\u307f\u63db\u3048\u30b9\u30ad\u30fc\u30e0\u3067\u306f\u3001\u501f\u5730\u6a29\u8a2d\u5b9a\u6642\u306b\u7121\u511f\u8fd4\u9084\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u901a\u5e38\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5730\u4ee3\u5e74\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3068\u30a4\u30e1\u30fc\u30b8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-214851\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-2.png\" alt=\"\" width=\"450\" height=\"203\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-2.png 962w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/shokeihint23-2-300x135.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u7121\u511f\u8fd4\u9084\u5c4a\u51fa\u66f8\u3068\u8cb8\u5b85\u5730\u306e\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u501f\u5730\u4eba\u304c\u6cd5\u4eba\u3067\u5730\u4e3b\u304c\u500b\u4eba\u306e\u571f\u5730\u8cc3\u8cb8\u501f\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u501f\u5730\u4eba\u304c\u5c06\u6765\u305d\u306e\u571f\u5730\u3092\u7121\u511f\u3067\u8fd4\u9084\u3059\u308b\u3053\u3068\u3092\u7d04\u3057\u3001\u7121\u511f\u8fd4\u9084\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cb8\u5b85\u5730\u306e\u8a55\u4fa1\u306f\u3001\u5f53\u8a72\u571f\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u306e100\u5206\u306e80\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002\u3053\u308c\u306b\u3088\u308a\u3001\uff39\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u5727\u7e2e\u3092\u56f3\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u662d\u548c60\u5e74\uff16\u6708\uff15\u65e5 \u8ab2\u8cc7\uff12\uff0d58\uff08\u4f8b\u898f\uff09\u76f4\u8a55\uff19\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/850605\/01.htm\" target=\"_blank\">\u76f8\u5f53\u306e\u5730\u4ee3\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u7b49\u306e\u501f\u5730\u6a29\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\uff18<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff14\uff3d\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3088\u308b\u6e1b\u984d\u52b9\u679c<\/strong><\/h4>\n<p>\uff39\u304c\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u5730\u4ee3\u304c\u4f7f\u7528\u8cb8\u501f\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u76f8\u5f53\u306e\u5bfe\u4fa1\u3067\u3042\u308c\u3070\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u63aa\u6cd569\u306e\uff14\uff09\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u90fd\u5fc3\u306e\u571f\u5730\u3067\u3042\u308c\u3070\u5e73\u7c73\u5f53\u305f\u308a\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u73fe\u5728\u6240\u6709\u306e\u4ed6\u306e\u5b85\u5730\u7b49\u306e\u5e73\u7c73\u5f53\u305f\u308a\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u4f4e\u3044\u5834\u5408\u306b\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3088\u308b\u6e1b\u984d\u306e\u52b9\u679c\u3082\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u3092\u8d85\u3048\u3066\u5f15\u304d\u7d9a\u304d\u4e8b\u696d\u7684\u898f\u6a21\u3067\u8cb8\u4ed8\u3092\u884c\u3063\u3066\u3044\u308b\u8005\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308c\u3070\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2462\u56db\u3001\u63aa\u4ee440\u306e\uff12\u2472\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-24-4\" target=\"_blank\">\u63aa\u901a69\u306e\uff14\uff0d24\u306e\uff14<\/a>\uff09\uff08\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u5e73\u621030\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\uff13\u5e74\u4ee5\u5185\u8cb8\u4ed8\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621030\u5e74\u6cd5\u5f8b\u7b2c\uff17\u53f7\uff09\u9644\u5247\uff09\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u524d\u63b2<span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\uff18\uff08\u6ce8\uff09<\/span><\/p>\n<p><strong>\uff3b\uff12\uff3d<\/strong>\u306e\u30b9\u30ad\u30fc\u30e0\u306b\u304a\u3044\u3066\u3001\uff24\u793e\u304c\u6cd5\u4eba\u306b\u652f\u6255\u3046\u5730\u4ee3\u3092\u300c\u4f7f\u7528\u8cb8\u501f\u3068\u8a8d\u5b9a\u3055\u308c\u306a\u3044\u7a0b\u5ea6\u306e\u5730\u4ee3\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5e74\u984d\u3084\u8fd1\u96a3\u306e\u5730\u4ee3\u76f8\u5834\u306a\u3069\u3092\u8003\u616e\u3057\u3066\u6c7a\u5b9a\uff09\u300d\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u4e0a\u8a18\u7406\u7531\u306b\u3088\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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line-height:24px;\">\n\t\t<p>\u300c\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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 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>\u79c1\u306f\u975e\u4e0a\u5834\u4f1a\u793e\uff24\u793e\u306e\u30aa\u30fc\u30ca\u30fc\u3060\u3063\u305f\u6545\uff2b\u306e\u59bb\uff39\uff0870\u6b73\uff09\u3067\u3059\u3002<br \/>\n\uff2b\u306e\u76f8\u7d9a\u306e\u969b\u306b\u79c1\u304c\u76f8\u7d9a\u3057\u305f\u306e\u306f\u81ea\u5b85\u4e0d\u52d5\u7523\u3068\u91d1\u878d\u8cc7\u7523\u306e\u307f\u3067\uff24\u793e\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3059\u3079\u3066\u606f\u5b50\u306e\uff33\u3068\uff34\uff08\u3044\u305a\u308c\u3082\u53d6\u7de0\u5f79\uff09\u304c\u627f\u7d99\u3057\u3066\u3044\u307e\u3059\u3002<br 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