{"id":227187,"date":"2021-05-06T10:17:35","date_gmt":"2021-05-06T01:17:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227187"},"modified":"2021-05-06T07:54:42","modified_gmt":"2021-05-05T22:54:42","slug":"inheritance-article-250","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-250\/","title":{"rendered":"\u8857\u306e\u7a0e\u7406\u58eb\u304c\uff62\u3042\u308c\u3063\uff1f\uff63\u3068\u601d\u3046\u7a0e\u52d9\u306e\u7591\u554f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u9577\u5c4b\u7b49\u306e\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u5efa\u7269\u306b\u304a\u3051\u308b\u5224\u65ad\uff08\u5f8c\u7de8\uff09\u300d\uff5e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8857\u306e\u7a0e\u7406\u58eb\u304c<span style=\"color: #c97586;\">\uff62\u3042\u308c\u3063\uff1f\uff63<\/span>\u3068\u601d\u3046<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u7a0e\u52d9<span style=\"font-size: 18px;\">\u306e<\/span>\u7591\u554f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9577\u5c4b\u7b49\u306e\u3064\u306a\u304c\u3063\u3066\u3044\u308b\u5efa\u7269\u306b\u304a\u3051\u308b\u5224\u65ad\uff08\u5f8c\u7de8\uff09\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff5e\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff5e<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>\u57ce\u6771\u7a0e\u52d9\u52c9\u5f37\u4f1a<\/strong><br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5927\u585a\u3000\u9032\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #c97586; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u554f\u3000\u984c<\/strong><\/h4>\n<p>\u7236\u89aa\u6240\u6709\u306e\u571f\u5730\uff08\u9762\u7a4d200\u33a1\uff09\u306e\u4e0a\u306b\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u304c\u3042\u308a\u3001\u7236\u6bcd\u4e16\u5e2f\u3068\u9577\u7537\u4e16\u5e2f\u304c\u305d\u308c\u305e\u308c\u5225\u500b\u306e\u72ec\u7acb\u90e8\u5206\u306b\u5c45\u4f4f\u3057\u3001\u5bb6\u8cc3\u3084\u5730\u4ee3\u306e\u652f\u6255\u306f\u306a\u3057\u3068\u3057\u307e\u3059\u3002\u7236\u89aa\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u571f\u5730\u3068\u5efa\u7269\u3092\u3059\u3079\u3066\u9577\u7537\u304c\u76f8\u7d9a\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5c45\u4f4f\u3057\u6240\u6709\u3059\u308b\u6642\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002\u306a\u304a\u3001\u6bcd\u89aa\u306f\u5b58\u547d\u3067\u9577\u7537\u306f\uff62\u5bb6\u306a\u304d\u5b50\uff63\u3067\u306f\u306a\u3044\u3068\u3057\u307e\u3059\u3002<br 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0px;background-color:#e6f8d7;color:#000000;border-color:#006400;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\"> \uff11\uff0d\uff11<\/span>\u3000\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308a\u3001\u5225\u751f\u8a08\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-227209\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-2.png\" alt=\"\" width=\"200\" height=\"207\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-2.png 560w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-2-288x300.png 288w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><\/p>\n<p>\u533a\u5206\u6240\u6709\u5efa\u7269\u306a\u306e\u3067\u3001\u7236\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u307f\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u3042\u308a\u3001\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u4e00\u68df\u5efa\u7269\u306e\u5c45\u4f4f\u89aa\u65cf\u306b\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3088\u3063\u3066\u3001\u571f\u5730\u5168\u4f53\u306b\u3064\u304d\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\"> \uff11\uff0d\uff12<\/span>\u3000\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308a\u3001\u540c\u4e00\u751f\u8a08\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-227211\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-3.png\" alt=\"\" width=\"199\" height=\"206\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-3.png 559w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-3-289x300.png 289w\" sizes=\"(max-width: 199px) 100vw, 199px\" \/><\/a><\/p>\n<p>\u533a\u5206\u6240\u6709\u5efa\u7269\u306a\u306e\u3067\u3001\u7236\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u307f\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u3042\u308a\u3001\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u4e00\u68df\u5efa\u7269\u306e\u5c45\u4f4f\u89aa\u65cf\u306b\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u3042\u308a\u3001\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u53d6\u5f97\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u3088\u3063\u3066\u3001\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u571f\u5730\u306b\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #006400;\"> \uff11\uff0d\uff13<\/span>\u3000\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308a\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-227212\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-4.png\" alt=\"\" width=\"201\" height=\"209\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-4.png 563w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-4-287x300.png 287w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18<span style=\"color: #006400;\"><strong>\uff11\uff0d\uff11<\/strong><\/span>\u3001<span style=\"color: #006400;\"><strong>\uff11\uff0d\uff12<\/strong><\/span>\u3068\u3082\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u3001\u7236\u6bcd\u4e16\u5e2f\u3068\u9577\u7537\u4e16\u5e2f\u304c\u305d\u308c\u305e\u308c\u5225\u500b\u306e\u72ec\u7acb\u90e8\u5206\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u8a00\u3048\u306a\u3044\u307b\u3069\u3001\u7236\u304c\u9577\u7537\u5c45\u4f4f\u90e8\u5206\u3067\u65e5\u5e38\u7684\u306b\u751f\u6d3b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u9577\u7537\u5c45\u4f4f\u90e8\u5206\u3082\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u306b\u8a72\u5f53\u3057\u3001\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u4e00\u68df\u5efa\u7269\u306e\u5c45\u4f4f\u89aa\u65cf\u3068\u306a\u308a\u3001\u571f\u5730\u5168\u4f53\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#ffdab9;color:#000000;border-color:#cd853f;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\"> \uff12\uff0d\uff11<\/span>\u3000\u58c1\u3072\u3068\u3064\u3067\u63a5\u3057\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u306a\u3044\u304c\u500b\u5225\u306e\u767b\u8a18\u3067\u3001\u5225\u751f\u8a08\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-227213\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-5.png\" alt=\"\" width=\"200\" height=\"209\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-5.png 561w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-5-286x300.png 286w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/a><\/p>\n<p>\u7236\u3068\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u305d\u308c\u305e\u308c\u304c\u4e00\u68df\u306e\u5efa\u7269\u3068\u306a\u308b\u306e\u3067\uff08\u8a08\u4e8c\u68df\u306e\u5efa\u7269\uff09\u3001\u7236\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u307f\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u3042\u308a\u3001\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u4e00\u68df\u5efa\u7269\u306e\u5c45\u4f4f\u89aa\u65cf\u306b\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3088\u3063\u3066\u3001\u571f\u5730\u5168\u4f53\u306b\u3064\u304d\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\"> \uff12\uff0d\uff12<\/span>\u3000\u58c1\u3072\u3068\u3064\u3067\u63a5\u3057\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u306a\u3044\u304c\u500b\u5225\u306e\u767b\u8a18\u3067\u3001\u540c\u4e00\u751f\u8a08\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-227214\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-6.png\" alt=\"\" width=\"199\" height=\"209\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-6.png 557w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-6-284x300.png 284w\" sizes=\"(max-width: 199px) 100vw, 199px\" \/><\/a><\/p>\n<p>\u7236\u3068\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u305d\u308c\u305e\u308c\u304c\u4e00\u68df\u306e\u5efa\u7269\u3068\u306a\u308b\u306e\u3067\uff08\u8a08\u4e8c\u68df\u306e\u5efa\u7269\uff09\u3001\u7236\u306e\u5c45\u4f4f\u90e8\u5206\u306e\u307f\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u3042\u308a\u3001\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u4e00\u68df\u5efa\u7269\u306e\u5c45\u4f4f\u89aa\u65cf\u306b\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u5b85\u5730\u3067\u3042\u308a\u3001\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u53d6\u5f97\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u3088\u3063\u3066\u3001\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u571f\u5730\u306b\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\"> \uff12\uff0d\uff13<\/span>\u3000\u58c1\u3072\u3068\u3064\u3067\u63a5\u3057\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u306a\u3044\u304c\u500b\u5225\u306e\u767b\u8a18\u3067\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-227215\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-7.png\" alt=\"\" width=\"199\" height=\"208\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-7.png 557w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-7-285x300.png 285w\" sizes=\"(max-width: 199px) 100vw, 199px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18<span style=\"color: #cd853f;\"><strong>\uff12\uff0d\uff11<\/strong><\/span>\u3001<span style=\"color: #cd853f;\"><strong>\uff12\uff0d\uff12<\/strong><\/span>\u3068\u3082\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u3001\u7236\u3068\u9577\u7537\u306e\u5c45\u4f4f\u90e8\u5206\u3042\u308f\u305b\u3066\u4e00\u68df\u306e\u5efa\u7269\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\uff08\u8a08\u4e00\u68df\uff09\u3001\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u9577\u7537\u5c45\u4f4f\u90e8\u5206\u3082\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u306b\u8a72\u5f53\u3057\u3001\u9577\u7537\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u306e\u4e00\u68df\u5efa\u7269\u306e\u5c45\u4f4f\u89aa\u65cf\u3068\u306a\u308a\u3001\u571f\u5730\u5168\u4f53\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\uff08\uff13\u306e\u7d4c\u904e\u63aa\u7f6e\u9664\u304f\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-227210\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-1.png\" alt=\"\" width=\"1533\" height=\"1629\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-1.png 1533w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-1-282x300.png 282w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/jototax4-1-963x1024.png 963w\" sizes=\"(max-width: 1533px) 100vw, 1533px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u3000\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u300d\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u4e00\u68df\u306e\u5efa\u7269\uff08\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u88ab\u76f8\u7d9a\u4eba\u306e<span style=\"border-bottom: solid 1px #000000;\">\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206<\/span>\uff08\u4e0a\u8a18\u3014\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\u3015\u533a\u5206\u2461\u306b\u8a72\u5f53\u3059\u308b\u90e8\u5206\u3092\u9664\u304d\u307e\u3059\u3002\uff09<span style=\"border-bottom: solid 1px #000000;\">\u3092\u542b\u307f\u307e\u3059<\/span>\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09\u3000\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u4e00\u68df\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf\u300d\u3068\u306f\u3001\u6b21\u306e\uff08\uff11\uff09\u53c8\u306f\uff08\uff12\uff09\u306e\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306e\u90e8\u5206\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\uff11\uff09\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u4e00\u68df\u306e\u5efa\u7269\u304c\u3001\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5834\u5408<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\uff12\uff09\u3000\uff08\uff11\uff09\u4ee5\u5916\u306e\u5efa\u7269\u3067\u3042\u308b\u5834\u5408<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\">No.4124\u2003\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a>\u300d\u3088\u308a\u629c\u7c8b\u3057\u3001\u7b46\u8005\u4e00\u90e8\u6539\u5909\u3002<\/span><\/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\u8a55\u57fa\u901a\u30fb\u30fb\u30fb\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u6cd5\u4ee4\uff15\u2460\u4e94\u30d8\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff15\u6761\u7b2c\uff11\u9805\u7b2c\uff15\u53f7\u30d8<\/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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>\u7236\u89aa\u6240\u6709\u306e\u571f\u5730\uff08\u9762\u7a4d200\u33a1\uff09\u306e\u4e0a\u306b\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u304c\u3042\u308a\u3001\u7236\u6bcd\u4e16\u5e2f\u3068\u9577\u7537\u4e16\u5e2f\u304c\u305d\u308c\u305e\u308c\u5225\u500b\u306e\u72ec\u7acb\u90e8\u5206\u306b\u5c45\u4f4f\u3057\u3001\u5bb6\u8cc3\u3084\u5730\u4ee3\u306e\u652f\u6255\u306f\u306a\u3057\u3068\u3057\u307e\u3059\u3002\u7236\u89aa\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u571f\u5730\u3068\u5efa\u7269\u3092\u3059\u3079\u3066\u9577\u7537\u304c\u76f8\u7d9a\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5c45\u4f4f\u3057\u6240\u6709\u3059\u308b\u6642\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002\u306a\u304a\u3001\u6bcd\u89aa\u306f\u5b58\u547d\u3067\u9577\u7537\u306f\uff62\u5bb6\u306a\u304d\u5b50\uff63\u3067\u306f\u306a\u3044\u3068\u3057\u307e\u3059\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],"backnumber":[2094],"series":[805],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 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