{"id":22706,"date":"2013-08-29T10:17:19","date_gmt":"2013-08-29T01:17:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=22706"},"modified":"2014-02-20T16:35:27","modified_gmt":"2014-02-20T07:35:27","slug":"inheritance-article-25","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-25\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u304b\u3089\u307f\u305f\u751f\u524d\u8d08\u4e0e\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3068\u305d\u306e\u53d6\u6d88\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u304b\u3089\u307f\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u751f\u524d\u8d08\u4e0e\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 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href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_9\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u90549-9<\/a>\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u89aa\uff0857\u6b73\uff09\u304c\u6240\u6709\u3059\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d2,500\u4e07\u5186\u306e\u8cb8\u5bb6\u3092\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u306e\u306a\u3044\u307e\u307e\u3001\u5b50\uff0819\u6b73\uff09\u306e\u540d\u7fa9\u306b\u5909\u66f4\u3059\u308b\u6240\u6709\u6a29\u767b\u8a18\u3092\u3057\u305f\u5834\u5408\u3001\u89aa\u304b\u3089\u5b50\u30782,500\u4e07\u5186\u76f8\u5f53\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3068\u63a8\u5b9a\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u89aa\u306e\u5e74\u9f62\u304c65\u6b73\u672a\u6e80\u3001\u5b50\u306e\u5e74\u9f62\u304c20\u6b73\u672a\u6e80\u306e\u305f\u3081\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u304c\u9078\u629e\u3067\u304d\u305a\u3001\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u304c\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5b50\u306b970\u4e07\u5186\u306e\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/640523\/01.htm\" target=\"_blank\">\u540d\u7fa9\u5909\u66f4\u7b49\u304c\u884c\u308f\u308c\u305f\u5f8c\u306b\u305d\u306e\u53d6\u6d88\u3057\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u540d\u7fa9\u5909\u66f4\u901a\u9054\u300d\uff095\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/640523\/01.htm\" target=\"_blank\">\u540d\u7fa9\u5909\u66f4\u901a\u9054<\/a>11\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3001\u304b\u3064\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u8d08\u4e0e\u5951\u7d04\u306b\u4fc2\u308b\u8ca1\u7523\u3092\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u8ca0\u62c5\u306e\u516c\u5e73\u3092\u5bb3\u3059\u308b\u3068\u8a8d\u3081\u308b\u5834\u5408\u306f\u3001\u7279\u4f8b\u3068\u3057\u3066\u8d08\u4e0e\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u3001\u8d08\u4e0e\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/640704\/01.htm\" target=\"_blank\">\u300e\u540d\u7fa9\u5909\u66f4\u901a\u9054\u300f\u306e\u904b\u7528\u306b\u3064\u3044\u3066<\/a>\u300d4\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2460<\/span>\u3000\u8d08\u4e0e\u5951\u7d04\u306e\u53d6\u6d88\u3057\u3084\u89e3\u9664\u304c\u3001\u8d08\u4e0e\u3057\u305f\u5e74\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u884c\u308f\u308c\u3001\u305d\u306e\u53d6\u6d88\u3057\u7b49\u304c\u767b\u8a18\u540d\u7fa9\u306e\u5909\u66f4\u306a\u3069\u3067\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/640523\/01.htm\" target=\"_blank\">\u540d\u7fa9\u5909\u66f4\u901a\u9054<\/a>12\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u8d08\u4e0e\u7a0e\u4ee5\u5916\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3068\u305d\u306e\u53d6\u6d88\u3057\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u53ca\u3073<strong>\uff13<\/strong>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306a\u3069\u767b\u8a18\u8cbb\u7528\u306e\u8ca0\u62c5\u306f\u907f\u3051\u3089\u308c\u306a\u3044\u3002<br \/>\n\u3055\u3089\u306b\u3001\u540d\u7fa9\u5909\u66f4\u3068\u305d\u306e\u53d6\u6d88\u3057\u7b49\u304c\u300c\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u304d\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u304a\u305d\u308c\u3082\u3042\u308b\u3002<\/p>\n<p>\u3044\u3063\u305f\u3093\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3063\u3066\u3057\u307e\u3046\u3068\u3001\u305f\u3068\u3048\u305d\u308c\u3092\u53d6\u308a\u6d88\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u8ab2\u7a0e\u306e\u554f\u984c\u304c\u3064\u304d\u307e\u3068\u3046\u3002<br \/>\n\u89aa\u65cf\u9593\u3067\u5b89\u6613\u306b\u540d\u7fa9\u5909\u66f4\u3092\u884c\u3044\u3001\u3042\u3068\u3067\u601d\u308f\u306c\u7a0e\u8ca0\u62c5\u3092\u767a\u751f\u3055\u305b\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4e8b\u524d\u306e\u5341\u5206\u306a\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/640523\/01.htm\" target=\"_blank\">\u540d\u7fa9\u5909\u66f4\u7b49\u304c\u884c\u308f\u308c\u305f\u5f8c\u306b\u305d\u306e\u53d6\u6d88\u3057\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/640704\/01.htm\" target=\"_blank\">\u300c\u540d\u7fa9\u5909\u66f4\u7b49\u304c\u884c\u308f\u308c\u305f\u5f8c\u306b\u305d\u306e\u53d6\u6d88\u3057\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u901a\u9054\u306e\u904b\u7528\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/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\u5bfe\u7b56\u304b\u3089\u307f\u305f\u751f\u524d\u8d08\u4e0e\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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>\u8cc7\u7523\u5bb6\u306e\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u3057\u3070\u3057\u3070\u884c\u308f\u308c\u308b\u306e\u304c\u5b50\u3084\u5b6b\u306b\u5bfe\u3059\u308b\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u8d08\u4e0e\u306b\u304b\u304b\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u691c\u8a0e\u3092\u3057\u306a\u3044\u307e\u307e\u3001\u5b89\u6613\u306b\u540d\u7fa9\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u3082\u5c11\u306a\u304f\u306a\u3044\u3002<br \/>\n\u305d\u3057\u3066\u3001\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u5909\u66f4\u3092\u3057\u305f\u5f8c\u3001\u53d7\u8d08\u8005\u304c\u601d\u308f\u306c\u7a0e\u8ca0\u62c5\u306b\u9a5a\u304d\u3001\u300c\u8d08\u4e0e\u3092\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u3044\u300d\u3068\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u4e8b\u4f8b\u3082\u898b\u53d7\u3051\u3089\u308c\u308b\u3002<br \/>\n\u6c11\u6cd5\u4e0a\u3001\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005\u304c\u5408\u610f\u3059\u308c\u3070\u8d08\u4e0e\u5951\u7d04\u306e\u53d6\u6d88\u3057\u304c\u53ef\u80fd\u3067\u306f\u3042\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u5225\u9014\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[160,507,315],"backnumber":[1708],"series":[1130],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 00:08:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/22706"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=22706"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/22706\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=22706"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=22706"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=22706"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=22706"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=22706"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}