{"id":222231,"date":"2021-02-18T10:16:25","date_gmt":"2021-02-18T01:16:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222231"},"modified":"2022-09-22T11:35:23","modified_gmt":"2022-09-22T02:35:23","slug":"inheritance-article-245","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-245\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c56\u56de\u3011\u300c\u5171\u540c\u7533\u544a\u3092\u3057\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\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\u7b2c56\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5171\u540c\u7533\u544a\u3092\u3057\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u5834\u5408\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\uff16\u6708\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u7236\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u6bcd\u3001\u79c1\u3001\u5f1f\u53ca\u3073\u59b9\u306e\uff14\u540d\u3067\u3059\u3002<\/p>\n<p>\u73fe\u5728\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u3001\u5404\u76f8\u7d9a\u4eba\u304c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3069\u304a\u308a\u306e\u5272\u5408\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3067\u5354\u8b70\u304c\u307e\u3068\u307e\u308a\u305d\u3046\u3067\u3059\u3002\u4eca\u5f8c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u59b9\u306f\u3053\u308c\u307e\u3067\u306e\u79c1\u305f\u3061\u306e\u5206\u5272\u5354\u8b70\u306e\u9032\u3081\u65b9\u306b\u4e0d\u6e80\u3092\u6301\u3063\u3066\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u79c1\u305f\u3061\u3068\u306f\u5225\u306b\u7533\u544a\u3057\u305f\u3044\u3068\u8a00\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u79c1\u305f\u3061\u304c\u63d0\u51fa\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u59b9\u304c\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u3084\u59b9\u306e\u8ab2\u7a0e\u4fa1\u683c\u306a\u3069\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u305d\u3046\u3057\u305f\u5834\u5408\u3001\u59b9\u3082\u79c1\u305f\u3061\u3068\u5171\u306b\u7533\u544a\u3092\u3057\u305f\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3057\u3087\u3046\u304b\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\u76f8\u7d9a\u4eba\u3084\u53d7\u907a\u8005\u306e\u4e2d\u306b\u5171\u540c\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u8005\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5171\u540c\u7533\u544a\u3092\u3057\u306a\u3044\u8005\u306e\u6c0f\u540d\u3084\u305d\u306e\u8005\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u306a\u3069\u306e\u91d1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\uff11\u8868\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5408\u8a08\u6b04\u306b\u306f\u5171\u540c\u7533\u544a\u3092\u3057\u306a\u3044\u8005\u306e\u8ab2\u7a0e\u4fa1\u683c\u7b49\u3082\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u7533\u544a\u66f8\u7b2c\uff11\u8868\u306b\u5171\u540c\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u8005\u306e\u6c0f\u540d\u3084\u8ab2\u7a0e\u4fa1\u683c\u7b49\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u306e\u6c0f\u540d\u3084\u8ab2\u7a0e\u4fa1\u683c\u7b49\u306e\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u6b04\u3092\u659c\u7dda\u3067\u62b9\u6d88\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u305d\u306e\u8005\u306f\u305d\u306e\u7533\u544a\u66f8\u306b\u3088\u3063\u3066\u306f\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u660e\u78ba\u306b\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/souzokuzeinojitsumumondo56-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-222235\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/souzokuzeinojitsumumondo56-1.png\" alt=\"\" width=\"500\" height=\"417\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/souzokuzeinojitsumumondo56-1.png 1037w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/souzokuzeinojitsumumondo56-1-300x250.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/souzokuzeinojitsumumondo56-1-1024x854.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/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: -15px;\"><strong>\uff11\u3000\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u5f0f<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u8ab2\u7a0e\u65b9\u5f0f\u306b\u3088\u308b\u907a\u7523\u53d6\u5f97\u8005\u8ab2\u7a0e\u306e\u4ed5\u7d44\u307f\u3092\u63a1\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u307e\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3001\u3059\u306a\u308f\u3061\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\uff08\u4ee5\u4e0b\u300c\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3054\u3068\u306b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3092\u57fa\u306b\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u7b97\u51fa\u3057\u3001\u305d\u306e\u7dcf\u984d\u3092\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u5fdc\u3058\u3066\u914d\u5206\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u7b49\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u78ba\u5b9a\u3055\u305b\u306a\u3051\u308c\u3070\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u76f8\u7d9a\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u8005\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u53ca\u3073\u5f53\u8a72\u5408\u8a08\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u7b97\u51fa\u3057\u305f\u3053\u308c\u3089\u306e\u8005\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u305d\u306e\u4ed6\u76f8\u7d9a\u7a0e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u898f13\u2460\u4e8c\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3068\u5171\u540c\u7533\u544a<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u306f\u56fd\u7a0e\u5e81\u3067\u5b9a\u3081\u3066\u304a\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3001\u901a\u5e38\u306f\u3053\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u6cd5\u306f\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u8005\u306f\u3001\u5171\u540c\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u306e\u3067\uff08\u76f8\u6cd527\u2464\uff09\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u3001\uff11\u901a\u306e\u7533\u544a\u66f8\u306b\u5404\u76f8\u7d9a\u4eba\u7b49\u304c\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u4fa1\u683c\u3084\u7a0e\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u8a18\u8f09\u6b04\u306b\u62bc\u5370\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7533\u544a\u3092\u884c\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u7d0d\u7a0e\u8005\u53ca\u3073\u8ab2\u7a0e\u5f53\u5c40\u306e\u53cc\u65b9\u306e\u4fbf\u5b9c\u306b\u8cc7\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u3067\u5b9a\u3081\u3066\u3044\u308b\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u3053\u306e\u5171\u540c\u7533\u544a\u306b\u9069\u5fdc\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\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\/r02.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u4e00\u89a7\uff08\u4ee4\u548c\uff12\u5e74\u5206\u7528\uff09<\/a>\u300d<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u62bc\u5370\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u306e\u7533\u544a\u8005\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u304c\u3001\u6cd5\u4ee4\u7b49\u53c8\u306f\u6163\u884c\u306b\u3088\u308a\u3001\u56fd\u6c11\u3084\u4e8b\u696d\u8005\u7b49\u306b\u5bfe\u3057\u3066\u62bc\u5370\u3092\u6c42\u3081\u3066\u3044\u308b\u884c\u653f\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/cabinet\/2020\/decision0717.html\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u8ca1\u653f\u904b\u55b6\u3068\u6539\u9769\u306e\u57fa\u672c\u65b9\u91dd2020<\/a>\u300d\uff08\u4ee4\u548c\uff12\u5e74\uff17\u670817\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u53ca\u3073\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www8.cao.go.jp\/kisei-kaikaku\/kisei\/publication\/keikaku\/200717\/keikaku.pdf\" target=\"_blank\" rel=\"noopener\">\u898f\u5236\u6539\u9769\u5b9f\u65bd\u8a08\u753b<\/a>\u300d\uff08\u4ee4\u548c\uff12\u5e74\uff17\u670817\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u306b\u57fa\u3065\u304d\u3001\u5404\u5e9c\u7701\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u898b\u76f4\u3057\u5bfe\u8c61\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70\u304c\u63d0\u793a\u3059\u308b\u57fa\u6e96\u306b\u7167\u3089\u3057\u3066\u9806\u6b21\u3001\u5fc5\u8981\u306a\u691c\u8a0e\u3092\u884c\u3044\u3001\u6cd5\u4ee4\u3001\u544a\u793a\u3001\u901a\u9054\u7b49\u306e\u6539\u6b63\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3001\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u4ee4\u548c\uff12\u5e7412\u670821\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/20201221taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300d\u306b\u304a\u3044\u3066\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306e\u62bc\u5370\u7fa9\u52d9\u306e\u539f\u5247\u5ec3\u6b62\u304c\u660e\u8a18\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u65bd\u884c\u65e5\u524d\u306b\u304a\u3044\u3066\u3082\u3001\u904b\u7528\u4e0a\u3001\u62bc\u5370\u304c\u306a\u304f\u3068\u3082\u6539\u3081\u3066\u6c42\u3081\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u300d\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u56fd\u7a0e\u5e81\u306f\u540c\u65e5\u4ed8\u3051\u3067\u3001\u4e0a\u8a18\u898b\u76f4\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u5236\u6539\u6b63\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u62bc\u5370\u3092\u6c42\u3081\u306a\u3044\u3068\u3059\u308b\u53d6\u6271\u3044\u3092\u516c\u8868\u3057\u307e\u3057\u305f<span style=\"font-size: 12px; color: 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rel=\"noopener\">\u7a0e\u52d9\u7f72\u7a93\u53e3\u306b\u304a\u3051\u308b\u62bc\u5370\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/span><\/p>\n<p>\u305d\u3053\u3067\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u95a2\u3057\u3066\u6b21\u306e\u53d6\u6271\u3044\u3092\u660e\u3089\u304b\u306b\u3057\u307e\u3057\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 18px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/pdf\/0020012-133.pdf\" target=\"_blank\" rel=\"noopener\">\u8907\u6570\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\uff5e\u62bc\u5370\u3092\u305b\u305a\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\uff5e<\/a>\u300d<\/span><\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u3054\u8cea\u554f\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u59b9\u3055\u3093\u3092\u9664\u304f\u3042\u306a\u305f\u65b9\uff13\u540d\u306e\u7533\u544a\u66f8\u306b\u306f\u3001\u59b9\u3055\u3093\u306e\u8ab2\u7a0e\u4fa1\u683c\u3082\u542b\u3081\u305f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7533\u544a\u66f8\u7b2c\uff11\u8868\u306b\u5171\u540c\u7533\u544a\u3092\u3057\u306a\u3044\u59b9\u3055\u3093\u306e\u6c0f\u540d\u3084\u91d1\u984d\u7b49\u306e\u8a18\u8f09\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u3042\u306a\u305f\u65b9\u304c\u63d0\u51fa\u3059\u308b\u7533\u544a\u66f8\u7b2c\uff11\u8868\u306b\u59b9\u3055\u3093\u306e\u6c0f\u540d\u3084\u8ab2\u7a0e\u4fa1\u683c\u53ca\u3073\u7a0e\u984d\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u81ea\u4f53\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u59b9\u3055\u3093\u306e\u6c0f\u540d\u3084\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u6b04\u3092\u659c\u7dda\u3067\u62b9\u6d88\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u59b9\u3055\u3093\u306f\u305d\u306e\u7533\u544a\u66f8\u306b\u3088\u3063\u3066\u306f\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u660e\u793a\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u8a55\u57fa\u901a\u30fb\u30fb\u30fb\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u901a\u4ee4\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd527\u2460\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd527\u6761\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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        \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>\u7236\u304c\u4ee4\u548c\uff12\u5e74\uff16\u6708\u306b\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u7236\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u6bcd\u3001\u79c1\u3001\u5f1f\u53ca\u3073\u59b9\u306e\uff14\u540d\u3067\u3059\u3002<br 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