{"id":22840,"date":"2013-08-29T10:16:44","date_gmt":"2013-08-29T01:16:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=22840"},"modified":"2014-02-20T18:05:49","modified_gmt":"2014-02-20T09:05:49","slug":"inheritance-article-26","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-26\/","title":{"rendered":"\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3000\u3010\u8ffd\u88dc\u2461\u3011\u300c\u65b0\u8a2d\u3055\u308c\u305f\u63aa\u7f6e\u6cd5\u901a\u9054\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u305d\u306e\uff12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8ffd\u88dc\u2461\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u65b0\u8a2d\u3055\u308c\u305f\u63aa\u7f6e\u6cd5\u901a\u9054\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u305d\u306e\uff12\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30df\u30ec\u30cb\u30a2\u7d9c\u5408\u4f1a\u8a08\u4e8b\u52d9\u6240<br \/>\n\u4ee3\u8868\u7a0e\u7406\u58eb\u3000<strong>\u7532\u7530\u3000\u7fa9\u5178<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3000\u3010\u8ffd\u88dc\u2460\u3011\u300c\u65b0\u8a2d\u3055\u308c\u305f\u63aa\u7f6e\u6cd5\u901a\u9054\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-24\/\" target=\"_blank\">\u3010\u8ffd\u88dc\u3011\u306e\uff11\u56de\u76ee<\/a>\u3067\u306f\u3001\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\uff08\u4ee5\u4e0b\u300c\u672c\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u95a2\u3057\u3066<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku\/kaisei\/130620\/01.htm\" target=\"_blank\">\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054<\/a>\uff08\u4ee5\u4e0b\u300c\u65b0\u901a\u9054\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u305f\u304c\u3001\u4eca\u56de\u304b\u3089\u5185\u5bb9\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u308b\u65b0\u901a\u9054\u306e\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5FFFA;color:#000000;border-color:#ADD8E6;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d2\u3000\uff08\u5916\u56fd\u56fd\u7c4d\u3092\u6709\u3059\u308b\u8005\u7b49\u306b\u4fc2\u308b\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e2\u306e2\u306e\u9069\u7528\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d3\u3000\uff08\u76f4\u7cfb\u5c0a\u5c5e\u306e\u7bc4\u56f2\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d4\u3000\uff08\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u7533\u544a\u66f8\u306e\u52b9\u529b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d5\u3000\uff08\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u53c8\u306f\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\u304c1,500\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u305f\u5834\u5408\u7b49\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u306e\u52b9\u529b\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d6\u3000\uff08\u90f5\u4fbf\u7b49\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\uff09<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<h4><strong>\u301070\u306e2\u306e2\uff0d2\u3011<br \/>\n<\/strong><strong style=\"font-size: 1em;\">\u5916\u56fd\u56fd\u7c4d\u3092\u6709\u3059\u308b\u8005\u7b49\u306b\u4fc2\u308b\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e2\u306e2\u306e\u9069\u7528<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u53d7\u8d08\u8005\u304c\u5916\u56fd\u56fd\u7c4d\u3092\u6709\u3059\u308b\u8005\u3084\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u672c\u5236\u5ea6\u306f\u9069\u7528\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u300e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300f\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u60c5\u5831\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u60c5\u5831\u300d\uff09\u3067\u306f\u3001\u540c\u3058\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u3067\u3082\u3001\u63aa\u6cd570\u6761\u306e2\uff08\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\uff09\u3067\u306f\u3001\u8d08\u4e0e\u306b\u3088\u308a\u56fd\u5185\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306b\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u53d7\u8d08\u8005\u306f\u9069\u7528\u5bfe\u8c61\u5916\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u5236\u5ea6\u3068\u306f\u8981\u4ef6\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5916\u56fd\u56fd\u7c4d\u306e\u3042\u308b\u53d7\u8d08\u8005\u304c\u672c\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u63d0\u51fa\u66f8\u985e\u306e\u53d6\u6271\u3044\u3068\u3001\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u53d7\u8d08\u8005\u306e\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>\u63d0\u51fa\u66f8\u985e\u306b\u95a2\u3057\u3066\u306f\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u4e0a\u3001\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u3078\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u4ed6\u3001\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u8b04\u672c\u3084\u4f4f\u6c11\u7968\u306e\u5199\u3057\u7b49\u306e\u66f8\u985e\u3067\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u3092\u8a3c\u3059\u308b\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd570\u306e2\u306e2\u2462\u3001\u63aa\u4ee440\u306e4\u306e3\u246b\u4e8c\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u53d7\u8d08\u8005\u306e\u6c0f\u540d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u751f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4f4f\u6240\u53c8\u306f\u5c45\u6240<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u8d08\u4e0e\u8005\u3068\u306e\u7d9a\u67c4<\/p>\n<\/div>\n<p>\u5916\u56fd\u56fd\u7c4d\u306e\u3042\u308b\u53d7\u8d08\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u2460\uff5e\u2463\u3092\u8a3c\u660e\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066\u3001\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u8b04\u672c\u3084\u4f4f\u6c11\u7968\u306e\u5199\u3057\u7b49\u306e\u4ed6\u306b\u3001\u5f79\u6240\u3067\u305d\u306e\u53d7\u8d08\u8005\u306e\u51fa\u751f\u5c4a\u304c\u53d7\u7406\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u5f79\u6240\u304c\u767a\u884c\u3059\u308b\u6211\u304c\u56fd\u306e\u6238\u7c4d\u6cd5\u306b\u57fa\u3065\u304f\u300c\u51fa\u751f\u5c4a\u51fa\u53d7\u7406\u8a3c\u660e\u66f8\u300d\u3084\u3001\u5916\u56fd\u653f\u5e9c\u304c\u767a\u884c\u3059\u308b\u4e0a\u8a18\u2460\uff5e\u2463\u3092\u8a3c\u3059\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>\u6b21\u306b\u3001\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u3044\u53d7\u8d08\u8005\u306e\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u60c5\u5831<\/a>\u300dP4-6\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u76f8\u7d9a\u7a0e\u6cd5\u306e\u65bd\u884c\u5730\u306b\u4f4f\u6240\u3092\u6709\u3057\u306a\u3044\u53d7\u8d08\u8005\u304c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u7b49<\/strong><\/div>\n<\/div>\n<p>\u3010\u524d\u63d0\u3011<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-22845\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-1.png\" alt=\"\" width=\"500\" height=\"130\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-1.png 753w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-1-300x78.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u624b\u7d9a\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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loading=\"lazy\" decoding=\"async\" class=\"wp-image-22845 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-3.png\" alt=\"\" width=\"405\" height=\"536\" \/><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<h4><strong>\u301070\u306e2\u306e2\uff0d3\u3011\u3000<\/strong><strong>\u76f4\u7cfb\u5c0a\u5c5e\u306e\u7bc4\u56f2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u63aa\u6cd570\u6761\u306e2\uff08\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u76f4\u7cfb\u5c0a\u5c5e\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306f\u3001\u63aa\u901a70\u306e2-1\uff08\u76f4\u7cfb\u5c0a\u5c5e\u306e\u7bc4\u56f2\uff09\u306b\u5f93\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u672c\u5236\u5ea6\u306b\u304a\u3044\u3066\u3082<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/04.htm#a-2-1\" target=\"_blank\">\u63aa\u901a70\u306e2-1<\/a>\u3092\u6e96\u7528\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u56f3\u306f\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u60c5\u5831<\/a>\u300dP7\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u76f4\u7cfb\u5c0a\u5c5e\u306e\u7bc4\u56f2<\/strong><\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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\/>\n<strong>\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u7533\u544a\u66f8\u306e\u52b9\u529b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u975e\u8ab2\u7a0e\u67a01,500\u4e07\u5186\u306e\u7bc4\u56f2\u3067\u3042\u308c\u3070\u3001\u904e\u53bb\u306b\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u672c\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u63d0\u51fa\u3057\u305f\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3078\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u6240\u5b9a\u306e\u671f\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u53ef\u80fd\u3067\u3042\u308b\uff08\u8a73\u7d30\u306f\u672c\u9023\u8f09\u306e<a title=\"\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u3068\u305d\u306e\u7559\u610f\u70b9\u2460\uff08\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u6642\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-13\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u300c<strong>\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u3068\u305d\u306e\u7559\u610f\u70b9\u2460\uff08\u6559\u80b2\u8cc7\u91d1\u8d08\u4e0e\u6642\uff09<\/strong>\u300d\u306e\u300c\uff12\uff08\uff12\uff09\u53d7\u8d08\u8005\u304c\u8ffd\u52a0\u3067\u6559\u80b2\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u300d\u3092\u53c2\u7167\u306e\u3053\u3068\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u300c\uff21\u9280\u884c\u7532\u652f\u5e97\u300d\u306b\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u5f8c\u3001\u7570\u306a\u308b\u55b6\u696d\u6240\u7b49\u3067\u3042\u308b\u300c\uff21\u9280\u884c\u4e59\u652f\u5e97\u300d\u3084\u7570\u306a\u308b\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u3067\u3042\u308b\u300c\uff22\u9280\u884c\u7532\u652f\u5e97\u300d\u306b\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63d0\u51fa\u3055\u308c\u305f\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306f\u672c\u5236\u5ea6\u306e\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u672c\u5236\u5ea6\u9069\u7528\u4e0a\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304f\u4e8b\u52d9\u304c\u4ed6\u306e\u55b6\u696d\u6240\u7b49\u3078\u79fb\u7ba1\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u79fb\u7ba1\u5148\u306e\u55b6\u696d\u6240\u7b49\u306b\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u3001\u305d\u306e\u5f8c\u3001\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u308b\u3068\u3044\u3046\u63d0\u51fa\u306e\u9806\u5e8f\u304c\u91cd\u8981\u3068\u306a\u308b\u3002<br \/>\n\u3053\u306e\u5148\u5f8c\u95a2\u4fc2\u306e\u5224\u5b9a\u306b\u95a2\u3057\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u66f8\u306e\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u304a\u3051\u308b\u53d7\u7406\u65e5\u4ed8\u306e\u65e9\u3044\u9806\u3067\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306b\u672c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u305f\uff08\u4e0b\u56f3\u306f\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u60c5\u5831<\/a>\u300dP9\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff12\u7b2c\uff14\u9805\u306e\u898f\u5b9a\u306b\u53cd\u3057\u3066\u63d0\u51fa\u53c8\u306f\u53d7\u7406\u3055\u308c\u305f\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306e\u52b9\u529b<\/strong><\/div>\n<\/div>\n<p>\u5f53\u521d\u3001\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u4ee5\u5916\u306b\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\uff08\uff1d\u53d7\u7406\uff09<br \/>\n\uff08\u4f8b\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-22845\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-7.png\" alt=\"\" width=\"550\" height=\"95\" \/><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<h4><strong>\u301070\u306e2\u306e2\uff0d5\u3011<\/strong><br \/>\n<strong>\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u53c8\u306f\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\u304c1,500\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u305f\u5834\u5408\u7b49\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u306e\u52b9\u529b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306f\u3001\u53d7\u8d08\u8005\u304c\u65e2\u306b\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u3078\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53d7\u8d08\u8005\u3068\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u3068\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u306e\u9593\u306f\u65b0\u305f\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\u304c1,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\uff08\u4ee5\u4e0b<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u30b1\u30fc\u30b9\uff09\u3084\u3001\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\u304c\u904e\u53bb\u306b\u304a\u3044\u3066\u65e2\u306b\u53d7\u7406\u3055\u308c\u305f\u7533\u544a\u66f8\u306e\u8a18\u8f09\u984d\u3068\u5408\u8a08\u3059\u308b\u30681,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\u3068\u306a\u308b\u5834\u5408\uff08\u4ee5\u4e0b<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u30b1\u30fc\u30b9\uff09\u306b\u306f\u3001\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306f\u3053\u308c\u3089\u306e\u7533\u544a\u66f8\u3092\u53d7\u7406\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd570\u306e2\u306e2\u2465\uff09\u3002<\/p>\n<p>\u901a\u9054\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u53d6\u6271\u3044\u306b\u53cd\u3057\u3066\u63d0\u51fa\u53c8\u306f\u53d7\u7406\u3055\u308c\u305f\u7533\u544a\u66f8\u306f\u3001\u3044\u305a\u308c\u3082\u305d\u306e\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u3089\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u5148\u5f8c\u95a2\u4fc2\u306e\u5224\u5b9a\uff08\u53d7\u7406\u65e5\u4ed8\u306e\u65e9\u3044\u9806\uff09\u53ca\u3073\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u7533\u544a\u66f8\u306b\u672c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\uff08\u8a18\u8f09\u91d1\u984d\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0a\u8ff0\u306e\u63aa\u901a70\u306e2\u306e2\uff0d4\u3092\u6e96\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u60c5\u5831\u3067\u306f\u4ee5\u4e0b\uff13\u3064\u306e\u30b1\u30fc\u30b9\u5225\u306b\u3001\u63d0\u51fa\u53c8\u306f\u53d7\u7406\u3055\u308c\u305f\u7533\u544a\u66f8\u306e\u52b9\u529b\u306b\u95a2\u3057\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\uff08\u4e0b\u56f3\u306f\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u60c5\u5831<\/a>\u300dP11\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\"><strong>\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff12\u7b2c\uff16\u9805\u306e\u898f\u5b9a\u306b\u53cd\u3057\u3066\u63d0\u51fa\u53c8\u306f\u53d7\u7406\u3055\u308c\u305f\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u53c8\u306f\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306e\u52b9\u529b<\/strong><\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\uff21\u9280\u884c\u7532\u652f\u5e97\u306b\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u5f8c\u3001\u540c\u652f\u5e97\u3084\uff21\u9280\u884c\u4e59\u652f\u5e97\u53c8\u306f\uff22\u9280\u884c\u7532\u652f\u5e97\u306b\u518d\u5ea6\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-22845\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-8.png\" alt=\"\" width=\"550\" height=\"103\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306b\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e2\u306e2\u7b2c1\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u304c1,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-22845\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-9.png\" alt=\"\" width=\"550\" height=\"85\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u65e2\u306b\u63d0\u51fa\u3057\u3001\u53d7\u7406\u3055\u308c\u305f\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u53ca\u3073\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306b\u540c\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\uff08\u5408\u8a08\u984d\uff09\u304c1,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone \u00a0wp-image-22845\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin7-10.png\" alt=\"\" width=\"550\" height=\"84\" \/><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<h4><strong>\u301070\u306e2\u306e2\uff0d6\u3011<\/strong><br \/>\n<strong>\u90f5\u4fbf\u7b49\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u3053\u306e\u901a\u9054\u3067\u306f\u3001\u672c\u5236\u5ea6\u306b\u4fc2\u308b\u5404\u7a2e\u7533\u544a\u66f8\u3092\u90f5\u4fbf\u3084\u4fe1\u66f8\u4fbf\u3067\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3078\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u90f5\u4fbf\u7269\u53c8\u306f\u4fe1\u66f8\u4fbf\u7269\u306e\u901a\u4fe1\u65e5\u4ed8\u5370\u306b\u3088\u308a\u8868\u793a\u3055\u308c\u305f\u65e5\u306b\u304a\u3044\u3066\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306b\u53d7\u7406\u3055\u308c\u305f\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3078\u63d0\u51fa\u3059\u3079\u304d\u9818\u53ce\u66f8\u7b49\u3092\u90f5\u4fbf\u53c8\u306f\u4fe1\u66f8\u4fbf\u306b\u3088\u308a\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u3053\u306e\u901a\u9054\u3092\u6e96\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u9818\u53ce\u8a3c\u7b49\u306e\u63d0\u51fa\u306b\u95a2\u3057\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u3068\u305d\u306e\u7559\u610f\u70b9\u2461\uff08\u6559\u80b2\u8cc7\u91d1\u652f\u6255\u6642\u53ca\u3073\u5951\u7d04\u7d42\u4e86\u6642\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-14\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u300c\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u3068\u305d\u306e\u7559\u610f\u70b9\u2461\uff08\u6559\u80b2\u8cc7\u91d1\u652f\u6255\u6642\u53ca\u3073\u5951\u7d04\u7d42\u4e86\u6642\uff09\u300d\u306e\u300c\uff12\u3000\u6559\u80b2\u8cc7\u91d1\u306e\u652f\u6255\u6642\u300d\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u901a\u9054\u306f\u3001\u63aa\u901a70\u306e2\u306e2\uff0d4\u53c8\u306f70\u306e2\u306e2\uff0d5\u306e\u52b9\u529b\u3092\u6709\u3057\u306a\u3044\u300c\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u53c8\u306f\u300c\u8ffd\u52a0\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u300d\u306e\u5224\u5b9a\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #99ccff;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u3010\u8ffd\u88dc\u3011\u306e\u6700\u5f8c\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u63aa\u901a70\u306e2\u306e2\uff0d7\uff5e70\u306e2\u306e2\uff0d12\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u53d6\u308a\u4e0a\u3052\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\/kihon\/sisan\/sozoku\/kaisei\/130620\/01.htm\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/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\/joho-zeikaishaku\/sozoku\/130709\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u60c5\u5831\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd521\u306e15\u2460\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd521\u6761\u306e15\u7b2c1\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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        \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>\u3010\u8ffd\u88dc\u3011\u306e\uff11\u56de\u76ee\u3067\u306f\u3001\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\uff08\u4ee5\u4e0b\u300c\u672c\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u95a2\u3057\u3066\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\uff08\u4ee5\u4e0b\u300c\u65b0\u901a\u9054\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u305f\u304c\u3001\u4eca\u56de\u304b\u3089\u5185\u5bb9\u3092\u8a73\u3057\u304f\u898b\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n\u4eca\u56de\u53d6\u308a\u4e0a\u3052\u308b\u65b0\u901a\u9054\u306e\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3067\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":[450],"backnumber":[1708],"series":[1126],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:53:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/22840"}],"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=22840"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/22840\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=22840"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=22840"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=22840"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=22840"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=22840"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}