{"id":219803,"date":"2021-01-21T10:16:06","date_gmt":"2021-01-21T01:16:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=219803"},"modified":"2021-01-20T15:48:21","modified_gmt":"2021-01-20T06:48:21","slug":"inheritance-article-242","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-242\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c55\u56de\u3011\u300c\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\u3068\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5f8c\u7533\u544a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #9a493f;\">\u76f8\u7d9a\u7a0e<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #274a78;\">\u5b9f\u52d9\u554f\u7b54<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c55\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u751f\u524d\u8d08\u4e0e\u306e\u52a0\u7b97\u3068\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5f8c\u7533\u544a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u91ce\u3000\u7814\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\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: #9a493f;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #9a493f;\"><strong>\uff3b\u554f\uff3d<\/strong><\/span><\/h3>\n<p>\u7236\u304c\u4ee4\u548c\uff12\u5e74\uff19\u6708\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5144\u3068\u79c1\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3057\u305f\u7d50\u679c\u3001\u7236\u306e\u907a\u7523\u306f\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u79c1\u3068\u5144\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u53d6\u5f97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u73fe\u5728\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u7236\u306e\u9810\u91d1\u306e\u5165\u51fa\u91d1\u3092\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3068\u3053\u308d\u3001\u4ee4\u548c\u5143\u5e74\uff16\u6708\u306b200\u4e07\u5186\u306e\u51fa\u91d1\u304c\u3042\u308a\u3001\u7236\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u5144\u306b\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u5144\u304c\u4e57\u7528\u8eca\u3092\u8cb7\u3046\u969b\u306b\u7236\u304c\u5144\u306b\u8d08\u4e0e\u3057\u305f\u3082\u306e\u3060\u3068\u3044\u3046\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u5144\u306f\u3001\u3053\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d7\u3051\u305f\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u91d1\u984d\u306f\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u7236\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f200\u4e07\u5186\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u307e\u3059\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3082\u305d\u306e\u8d08\u4e0e\u7a0e\u984d\u306f\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u3055\u308c\u3001\u7d50\u5c40\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u3092\u4f75\u305b\u305f\u7a0e\u8ca0\u62c5\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u3042\u3048\u3066\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5f8c\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5144\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\uff3b\u7b54\uff3d<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n\u304a\u5144\u69d8\u306f\u3001\u4ee4\u548c\u5143\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3046\u3048\u3067\u3001\u304a\u7236\u69d8\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f200\u4e07\u5186\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u671f\u9650\u5f8c\u7533\u544a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u8d08\u4e0e\u7a0e\uff08\u672c\u7a0e\uff09\u306e\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306f\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/sozoku-mondo55-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-219812\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/sozoku-mondo55-1.png\" alt=\"\" width=\"2231\" height=\"1321\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/sozoku-mondo55-1.png 2231w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/sozoku-mondo55-1-300x177.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/sozoku-mondo55-1-1024x606.png 1024w\" sizes=\"(max-width: 2231px) 100vw, 2231px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\u25cf<span style=\"color: #b0c4de;\"> \u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf \u8aac \u660e \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3001\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u53c8\u306f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u76f8\u7d9a\u7a0e\u984d\u304c\u3001\u305d\u306e\u8005\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u8d08\u4e0e\u7a0e\u3092\u7d0d\u4ed8\u3059\u3079\u304d\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\uff08\u901a\u6cd560\u2460\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_5\" target=\"_blank\">\u76f8\u57fa\u901a19\uff0d\uff16<\/a>\uff09\u3002\u3053\u306e\u671f\u9650\u5f8c\u7533\u544a\u306b\u3088\u308a\u78ba\u5b9a\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c18\u6761\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5f8c\u7533\u544a\u306b\u4f34\u3044\u3001\u539f\u5247\u3068\u3057\u3066\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ce6\u8ab2\u3055\u308c\u3001\u307e\u305f\u6cd5\u5b9a\u7d0d\u671f\u9650\u307e\u3067\u306b\u8d08\u4e0e\u7a0e\u304c\u7d0d\u4ed8\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u306e\u9644\u5e2f\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u76f8\u6cd519\u2460\u304b\u3063\u3053\u66f8\u304d\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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