{"id":220716,"date":"2021-01-28T10:16:17","date_gmt":"2021-01-28T01:16:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=220716"},"modified":"2022-04-15T15:55:00","modified_gmt":"2022-04-15T06:55:00","slug":"inheritance-article-243","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-243\/","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\u4f8b94\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u9078\u629e\u8aa4\u308a\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\u4f8b94\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>\u7279\u5b9a\u4e8b\u696d\u7528\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u9078\u629e\u8aa4\u308a\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>\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u304d\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u4e0d\u5229\u306a\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u3092\u9069\u7528\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u501f\u5730\u6a29\u3092\u8a08\u4e0a\u3057\u3066\u3001\u3053\u308c\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u4f4e\u304f\u3067\u304d\u305f\u3068\u3057\u3066\u3001\u4fee\u6b63\u7533\u544a\u3068\u8a08\u4e0a\u6f0f\u308c\u501f\u5730\u6a29\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u305f\u5834\u5408\u3068\u306e\u5dee\u984d\u306b\u3064\u304d\u640d\u5bb3\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\u6210\uff38\u5e7410\u6708<\/strong><\/span><br \/>\n\u7532\u304c\u592b\u304b\u3089\u76f8\u7d9a\u306b\u3088\u308a\u501f\u5730\u6a29\u3092\u53d6\u5f97\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff39\u5e7411\u6708<\/strong><\/span><br \/>\n\u4e59\uff08\u7532\u306e\u5b50\uff09\u304c\u4e0a\u8a18\u501f\u5730\u6a29\u306b\u4fc2\u308b\u5e95\u5730\u3092\u5730\u4e3b\u3088\u308a\u58f2\u8cb7\u306b\u3088\u308a\u53d6\u5f97\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff39\u5e7412\u6708<\/strong><\/span><br \/>\n\u7a0e\u7406\u58eb\u304c\u4e0a\u8a18\u501f\u5730\u6a29\u306b\u3064\u304d\u300c\u501f\u5730\u6a29\u8005\u306e\u5730\u4f4d\u306b\u5909\u66f4\u304c\u306a\u3044\u65e8\u306e\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210Z0\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u7532\u306e\u76f8\u7d9a\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210Z1\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u4e0a\u8a18\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u305f\u307e\u307e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u6f0f\u308c\u304c\u767a\u899a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u8a08\u4e0a\u6f0f\u308c\u501f\u5730\u6a29\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u4f4e\u304f\u3067\u304d\u305f\u3068\u3057\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u9078\u629e\u8aa4\u308a\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\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\u501f\u5730\u6a29\u8005\u306e\u5730\u4f4d\u306b\u5909\u66f4\u304c\u306a\u3044\u65e8\u306e\u7533\u51fa\u66f8<\/strong><\/span><\/p>\n<p>\u89aa\u304c\u501f\u5730\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u6240\u6709\u6a29\uff08\u5e95\u5730\uff09\u3092\u5b50\u304c\u5730\u4e3b\u304b\u3089\u8cb7\u3044\u53d6\u3063\u305f\u5834\u5408\u306b\u3001\u89aa\u3068\u5b50\u306e\u9593\u3067\u5730\u4ee3\u306e\u6388\u53d7\u304c\u884c\u308f\u308c\u306a\u3044\u3068\u304d\u306f\u3001\u89aa\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u501f\u5730\u6a29\u306f\u3001\u5b50\u304c\u571f\u5730\u3092\u8cb7\u3044\u53d6\u3063\u305f\u3068\u304d\u306b\u501f\u5730\u6a29\u8005\u3067\u3042\u308b\u89aa\u304b\u3089\u5b50\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u5b50\u304c\u571f\u5730\u306e\u6240\u6709\u8005\u3068\u306a\u3063\u305f\u5f8c\u3082\u3001\u5f15\u304d\u7d9a\u304d\u501f\u5730\u6a29\u8005\u306f\u89aa\u3067\u3042\u308b\u3068\u3057\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/38.htm\" target=\"_blank\">\u501f\u5730\u6a29\u8005\u306e\u5730\u4f4d\u306b\u5909\u66f4\u304c\u306a\u3044\u65e8\u306e\u7533\u51fa\u66f8<\/a>\u300d\u3092\u5b50\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u3068\u304d\u306f\u3001\u8d08\u4e0e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u7533\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5c06\u6765\u89aa\u306b\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u501f\u5730\u6a29\u306f\u89aa\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b<\/strong>\uff08\u63aa\u6cd569\u306e\uff14\uff09<\/span><\/p>\n<p>\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u306e\u7528\u53c8\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u5efa\u7269\u3084\u69cb\u7bc9\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u8981\u4ef6\u306e\u3082\u3068\u3053\u308c\u3089\u306e\u5b85\u5730\u7b49\u306b\u3064\u304d\u4e00\u5b9a\u5272\u5408\u306e\u8a55\u4fa1\u6e1b\u304c\u53d7\u3051\u3089\u308c\u308b\uff08\u4e0b\u8868\u53c2\u7167\uff09\u3002\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306f\u501f\u5730\u6a29\u306b\u3082\u9069\u7528\u304c\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/zeibai94-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-220725\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/zeibai94-1.png\" alt=\"\" width=\"550\" height=\"146\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/zeibai94-1.png 1091w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/zeibai94-1-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/zeibai94-1-1024x273.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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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>\u300c\u501f\u5730\u6a29\u8005\u306e\u5730\u4f4d\u306b\u5909\u66f4\u304c\u306a\u3044\u65e8\u306e\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u3055\u3089\u306b\u3001\u3053\u306e\u501f\u5730\u6a29\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u4e0a\u3067\u3001\u6700\u3082\u6709\u5229\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u7d50\u679c\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u9078\u629e\u8aa4\u308a\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>\u533b\u5e2b\u3067\u3042\u308b\u4f9d\u983c\u8005\u306f\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u552f\u4e00\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u7532\u304c\u501f\u5730\u6a29\u3092\u6709\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u5e95\u5730\u6a29\u3092\u6709\u3059\u308b\u5b85\u5730\u3092\u8a3a\u7642\u6240\u517c\u81ea\u5b85\u3068\u3057\u3066\u4f7f\u7528\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u7532\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u3002\u3053\u306e\u5b85\u5730\u306f\u3001\u3082\u3068\u3082\u3068\u4f9d\u983c\u8005\u306e\u5b9f\u7236\u304c\u501f\u5730\u6a29\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u304c\u3001\u76f8\u7d9a\u306b\u3088\u308a\u7532\u304c\u53d6\u5f97\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u5f8c\u4f9d\u983c\u8005\u304c\u5e95\u5730\u3092\u53d6\u5f97\u3057\u305f\u969b\u3001\u7a0e\u7406\u58eb\u304c\u89aa\u304b\u3089\u5b50\u3078\u306e\u501f\u5730\u6a29\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u306a\u3044\u3088\u3046\u306b\u3001\u300c\u501f\u5730\u6a29\u8005\u306e\u5730\u4f4d\u306b\u5909\u66f4\u304c\u306a\u3044\u65e8\u306e\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u306f\u4e0a\u8a18\u7533\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3053\u3068\u3092\u5931\u5ff5\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u3001\u4e0a\u8a18\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u3001\u4ed6\u306e\u4e0d\u5229\u306a\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u305d\u306e\u5f8c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u4e0a\u8a18\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u3001\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u304c\u3001\u4f9d\u983c\u8005\u3088\u308a\u3001\u8a08\u4e0a\u6f0f\u308c\u501f\u5730\u6a29\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u4f4e\u304f\u3067\u304d\u305f\u3068\u3057\u3066\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u78ba\u304b\u306b\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u305f\u501f\u5730\u6a29\u306f\u7279\u5b9a\u4e8b\u696d\u7528\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u521d\u7533\u544a\u3067\u501f\u5730\u6a29\u3092\u8a08\u4e0a\u3057\u3001\u3053\u308c\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u984d\u306f\u4f4e\u304f\u6291\u3048\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\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<\/p>\n<p>\u672c\u4e8b\u4f8b\u306f\u3001\u300c\u501f\u5730\u6a29\u8005\u306e\u5730\u4f4d\u306b\u5909\u66f4\u304c\u306a\u3044\u65e8\u306e\u7533\u51fa\u66f8\u300d\u3092\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3063\u305f\u7a0e\u7406\u58eb\u81ea\u3089\u304c\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u8cac\u4efb\u306f\u660e\u3089\u304b\u3067\u3042\u308b\u304c\u3001\u4eee\u306b\u3001\u7533\u51fa\u66f8\u3092\u5225\u7a0e\u7406\u58eb\u304c\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3082\u3001\u571f\u5730\u3068\u5efa\u7269\u306e\u4e0d\u81ea\u7136\u306a\u6a29\u5229\u95a2\u4fc2\uff08\u5b50\u306e\u571f\u5730\u306e\u4e0a\u306b\u89aa\u540d\u7fa9\u306e\u5efa\u7269\u304c\u5efa\u3063\u3066\u3044\u308b\uff09\u306b\u6c17\u4ed8\u304d\u3001\u501f\u5730\u6a29\u306e\u767a\u751f\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3059\u3079\u304d\u3067\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\u7a0e\u52d9\u7f72\u63d0\u51fa\u66f8\u985e\u30d5\u30a1\u30a4\u30eb\u306e\u4f5c\u6210<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306f\u3001\u7a0e\u7406\u58eb\u304c\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306b\u9577\u5e74\u95a2\u4e0e\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u3067\u53d7\u4efb\u3057\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u305f\u5c4a\u51fa\u66f8\u7b49\u306f\u300c\u5404\u7a2e\u5c4a\u51fa\u66f8\u985e\u7b49\u300d\u3068\u3057\u3066\u30d1\u30fc\u30de\u30cd\u30f3\u30c8\u30d5\u30a1\u30a4\u30eb\uff08\u6c38\u4e45\u4fdd\u5b58\u30d5\u30a1\u30a4\u30eb\uff09\u306b\u4fdd\u7ba1\u3057\u3001\u3053\u3068\u3042\u308b\u3054\u3068\u306b\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u304d\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u501f\u5730\u6a29\u306e\u8a08\u4e0a\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u4e0d\u5229\u306a\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u3092\u9069\u7528\u3057\u3066\u3057\u307e\u3063\u305f\u3002<br \/>\n\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u501f\u5730\u6a29\u3092\u8a08\u4e0a\u3057\u3066\u3001\u3053\u308c\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306f\u4f4e\u304f\u3067\u304d\u305f\u3068\u3057\u3066\u3001\u4fee\u6b63\u7533\u544a\u3068\u8a08\u4e0a\u6f0f\u308c\u501f\u5730\u6a29\u306b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u305f\u5834\u5408\u3068\u306e\u5dee\u984d\u306b\u3064\u304d\u640d\u5bb3\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":[525,448,561,434],"backnumber":[2080],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:32:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/220716"}],"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=220716"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/220716\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=220716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=220716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=220716"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=220716"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=220716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}