{"id":222949,"date":"2021-02-25T10:16:23","date_gmt":"2021-02-25T01:16:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222949"},"modified":"2022-04-15T16:30:52","modified_gmt":"2022-04-15T07:30:52","slug":"inheritance-article-246","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-246\/","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\u4f8b95\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u5206\u3092\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u307e\u307e\u7533\u544a\u3057\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\u4f8b95\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>\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u5206\u3092\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u307e\u307e\u7533\u544a\u3057\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>\u5e73\u6210X0\u5e74\uff15\u6708\u958b\u59cb\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u4e8c\u7537\u306e\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u52063,500,000\u5186\u3092\u6276\u990a\u7fa9\u52d9\u8005\uff08\u5144\u5f1f\u59c9\u59b9\uff09\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u307e\u307e\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\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\u6210X0\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u7532\uff08\u4f9d\u983c\u8005\u306e\u5b9f\u7236\uff09\u306e\u76f8\u7d9a\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X0\u5e7410\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u53d7\u4efb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X1\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u9577\u7537\u53ca\u3073\u9577\u5973\u306b\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u4e8c\u7537\u306e\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u52063,500,000\u5186\u3092\u63a7\u9664\u305b\u305a\u306b\u7533\u544a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210Y0\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u4e59\uff08\u4f9d\u983c\u8005\u306e\u6bcd\uff09\u306e\u76f8\u7d9a\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210Y1\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u4e59\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u62c5\u5f53\u3057\u305f\u5225\u7a0e\u7406\u58eb\u304c\u4e0a\u8a18\u30df\u30b9\u306b\u6c17\u4ed8\u304d\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u63d0\u51fa\u3068\u540c\u6642\u306b\u3001\u66f4\u6b63\u306e\u5606\u9858\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u5f92\u904e\u306e\u305f\u3081\u3001\u66f4\u6b63\u306e\u5606\u9858\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u65e8\u306e\u9023\u7d61\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\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\u969c\u5bb3\u8005\u63a7\u9664<\/strong>\uff08\u76f8\u6cd519\u306e\uff14\uff09<\/span><\/p>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\uff08\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u9650\u308b\uff09\u3067\u3001\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u6b21\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u305f\u969c\u5bb3\u8005\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3082\u3063\u3066\u305d\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u969c\u5bb3\u8005\u63a7\u9664\u984d \uff1d 10\u4e07\u5186\uff08\u7279\u5225\u969c\u5bb3\u8005\u306f20\u4e07\u5186\uff09\u00d7\uff0885\u6b73 \uff0d \u305d\u306e\u969c\u5bb3\u8005\u306e\u5e74\u9f62\uff08\u7aef\u6570\u5207\u6368\u3066\uff09\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u63a7\u9664\u4e0d\u8db3\u984d\u306e\u53d6\u6271\u3044<\/strong><\/span><\/p>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306b\u63a7\u9664\u4e0d\u8db3\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u306e\u6276\u990a\u7fa9\u52d9\u8005\u3067\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\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6276\u990a\u7fa9\u52d9\u8005\u304c\uff12\u4eba\u4ee5\u4e0a\u3042\u308b\u3068\u304d\u306f\u3001\u5404\u6276\u990a\u7fa9\u52d9\u8005\u306e\u63a7\u9664\u984d\u306f\u3001\u6b21\u306e<span style=\"color: #666699;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #666699;\">\u2461<\/span>\u306e\u91d1\u984d\u3068\u3055\u308c\u308b\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u6276\u990a\u7fa9\u52d9\u8005\u306e\u5168\u54e1\u304c\u3001\u5354\u8b70\u306b\u3088\u308a\u305d\u306e\u5168\u54e1\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u306e\u7dcf\u984d\u3092\u5404\u4eba\u3054\u3068\u306b\u914d\u5206\u3057\u3066\u5b9a\u3081\u3001\u5f53\u8a72\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000<span style=\"color: #666699;\">\u2460<\/span>\u4ee5\u5916\u306e\u5834\u5408\u306b\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306e\u5168\u54e1\u304c\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u306e\u7dcf\u984d\u3092\u3001\u305d\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\uff08\u672a\u6210\u5e74\u8005\u63a7\u9664\u5f8c\u306e\u7a0e\u984d\uff09\u306e\u6bd4\u306b\u3088\u3063\u3066\u3042\u3093\u5206\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u6276\u990a\u7fa9\u52d9\u8005<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/00.htm\" target=\"_blank\">\u76f8\u57fa\u901a\uff11\u306e\uff12\uff0d\uff11<\/a>\uff09<\/span><\/p>\n<p>\u300c\u6276\u990a\u7fa9\u52d9\u8005\u300d\u3068\u306f\u3001\u914d\u5076\u8005\u4e26\u3073\u306b\u6c11\u6cd5\uff08\u660e\u6cbb29\u5e74\u6cd5\u5f8b\u7b2c89\u53f7\uff09\u7b2c877\u6761\u300a\u6276\u990a\u7fa9\u52d9\u8005\u300b\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f4\u7cfb\u8840\u65cf\u53ca\u3073\u5144\u5f1f\u59c9\u59b9\u4e26\u3073\u306b\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u3092\u53d7\u3051\u3066\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u3063\u305f\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3092\u3044\u3046\u306e\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u8005\u306e\u307b\u304b\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3067\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u304c\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3082\u306e\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u4e0a\u8a18\u6276\u990a\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u3042\u3063\u3066\u306f\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u3001\u8d08\u4e0e\u7a0e\u306b\u3042\u3063\u3066\u306f\u8d08\u4e0e\u306e\u6642\u306e\u72b6\u6cc1\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u904e\u53bb\u306b\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408<\/strong><\/span><\/p>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8005\u304c\u3001\u305d\u306e\u8005\u53c8\u306f\u305d\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u65e2\u306b\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u53c8\u306f\u305d\u306e\u6276\u990a\u7fa9\u52d9\u8005\u304c\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u306f\u3001\u65e2\u306b\u63a7\u9664\u3092\u53d7\u3051\u305f\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c\u3001\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u306b\u6e80\u305f\u306a\u304b\u3063\u305f\u90e8\u5206\u306e\u91d1\u984d\u306b\u9650\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div 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>\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2\u3092\u4e21\u89aa\u3060\u3051\u3060\u3068\u601d\u3044\u8fbc\u307f\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3057\u306a\u304b\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>\u7a0e\u7406\u58eb\u306f\u5e73\u6210X0\u5e74\u306b\u4f9d\u983c\u8005\u306e\u5b9f\u7236\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u53d7\u4efb\u3057\u305f\u3002\u305d\u306e\u969b\u3001\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u4e8c\u7537\u306e\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u984d3,500,000\u5186\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u3002\u76f8\u7d9a\u7a0e\u984d\u306f\u914d\u5076\u8005\u304c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u4f7f\u3063\u3066\u30bc\u30ed\u3067\u3042\u3063\u305f\u304c\u3001\u9577\u7537\u306f5,000,000\u5186\u3001\u9577\u5973\u306f1,000,000\u5186\u304c\u305d\u308c\u305e\u308c\u767a\u751f\u3057\u3066\u3044\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9577\u7537\u53c8\u306f\u9577\u5973\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e8c\u7537\u306e\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u984d\u3092\u5168\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7a0e\u7406\u58eb\u306f\u3053\u308c\u306b\u6c17\u4ed8\u304b\u305a\u3001\u5e73\u6210Y0\u5e74\u306b\u5b9f\u6bcd\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u53d7\u4efb\u3057\u305f\u5225\u7a0e\u7406\u58eb\u306e\u6307\u6458\u306b\u3088\u308a\u3001\u63a7\u9664\u3067\u304d\u305f\u3053\u3068\u306b\u6c17\u4ed8\u3044\u3066\u3044\u308b\u3002\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u70b9\u3067\u3001\u4e8c\u7537\u306b\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u984d\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4f1d\u3048\u3001\u9577\u7537\u53c8\u306f\u9577\u5973\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u984d\u3092\u63a7\u9664\u3057\u3066\u3044\u308c\u3070\u3001\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306f\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\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<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r02pdf\/18.pdf\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u7b2c\uff16\u8868\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u30fb\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u66f8\u300d<\/a>\u306b\u304a\u3044\u3066\u3001\u300c\uff12\u3000\u969c\u5bb3\u8005\u63a7\u9664\u300d\u306e\u300c\u2463\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u300d\u6b04\u306b\u6b63\u306b\u4eca\u56de\u306e\u640d\u5bb3\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u62c5\u5f53\u8005\u4ee5\u5916\u306e\u8005\u304c\u30c1\u30a7\u30c3\u30af\u3059\u308c\u3070\u9632\u3052\u305f\u53ef\u80fd\u6027\u306f\u9ad8\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4e8b\u4f8b\u3067\u306f\u554f\u984c\u306b\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u304c\u3001\u904e\u53bb\u306b\u969c\u5bb3\u8005\u63a7\u9664\u3092\u53d7\u3051\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u3082\u6ce8\u610f\u3057\u305f\u3044\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\u601d\u3044\u8fbc\u307f\u306b\u6ce8\u610f\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306e\u601d\u3044\u8fbc\u307f\u304b\u3089\u3001\u9069\u7528\u95a2\u4fc2\u3092\u5341\u5206\u306b\u78ba\u8a8d\u305b\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u4e8b\u6545\u306b\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u306f\u591a\u3044\u3002\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3082\u3001\u300c\u6276\u990a\u7fa9\u52d9\u8005\u300d\u306e\u7bc4\u56f2\u3092\u72ed\u7fa9\u306b\u89e3\u91c8\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u8d77\u304d\u3066\u3044\u308b\u3002\u9069\u7528\u8981\u4ef6\u306f\u3082\u3061\u308d\u3093\u3001\u305d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3082\u5e38\u306b\u6761\u6587\u3067\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u5fc3\u304c\u3051\u305f\u3044\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        \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>\u5e73\u6210X0\u5e74\uff15\u6708\u958b\u59cb\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b\u4e8c\u7537\u306e\u969c\u5bb3\u8005\u63a7\u9664\u4e0d\u8db3\u52063,500,000\u5186\u3092\u6276\u990a\u7fa9\u52d9\u8005\uff08\u5144\u5f1f\u59c9\u59b9\uff09\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u307e\u307e\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":16148,"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":[561,573,434,441],"backnumber":[2084],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 06:54:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/222949"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=222949"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/222949\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=222949"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=222949"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=222949"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=222949"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=222949"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}