{"id":22872,"date":"2013-09-05T10:17:39","date_gmt":"2013-09-05T01:17:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=22872"},"modified":"2014-02-20T18:06:03","modified_gmt":"2014-02-20T09:06:03","slug":"inheritance-article-29","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-29\/","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\u2462\u3011\u300c\u65b0\u8a2d\u3055\u308c\u305f\u63aa\u7f6e\u6cd5\u901a\u9054\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u305d\u306e\uff13\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\u2462\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09\u00a0<\/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\uff13\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\u2461\u3011\u300c\u65b0\u8a2d\u3055\u308c\u305f\u63aa\u7f6e\u6cd5\u901a\u9054\u306e\u30dd\u30a4\u30f3\u30c8\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-26\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u95a2\u3057\u3066\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\uff08\u4ee5\u4e0b\u300c\u65b0\u901a\u9054\u300d\u3068\u3044\u3046\uff09\u306e\u3046\u3061\u3001<span style=\"color: #333399;\">\u63aa\u901a70\u306e2\u306e2\uff0d2\uff08\u5916\u56fd\u56fd\u7c4d\u3092\u6709\u3059\u308b\u8005\u7b49\u306b\u4fc2\u308b\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e2\u306e2\uff09<\/span>\u304b\u3089<span style=\"color: #333399;\">70\u306e2\u306e2\uff0d6 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#add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d7\u3000\uff08\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e2\u306e2\u7b2c1\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u4fa1\u984d\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d8\u3000\uff08\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u304c\u5916\u56fd\u901a\u8ca8\u306b\u3088\u308a\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u90a6\u8ca8\u63db\u7b97\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #add8e6;\">\u25c6<\/span>70\u306e2\u306e2\uff0d9\u3000\uff08\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u7b49\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u3053\u306e\u63aa\u901a70\u306e2\u306e2\uff0d7\u3067\u306f\u3001\u672c\u5236\u5ea6\u9069\u7528\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u4fa1\u984d\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3067\u3042\u308b1,500\u4e07\u5186\u306e\u7bc4\u56f2\u5185\u3067\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\u3092\u9810\u8caf\u91d1\u306e\u9810\u5165\u7b49\u3092\u3057\u305f\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u3001\u304b\u3064\u3001\u63aa\u4ee440\u306e4\u306e3\u2463\u53c8\u306f\u2464\u306e\u8981\u4ef6\u3067\u3042\u308b\u6559\u80b2\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304f\u53e3\u5ea7\u3078\u9810\u8caf\u91d1\u306e\u9810\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u91d1\u984d\u306b\u9650\u3089\u308c\u308b\u70b9\u304c\u3001\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8d08\u4e0e\u53c8\u306f\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u7de0\u7d50<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u3001\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304f\u53e3\u5ea7\u3078\u9810\u8caf\u91d1\u306e\u9810\u5165\u308c\u7b49\u306e\u5b9f\u884c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u9810\u5165\u308c\u7b49\u306e\u65e5\u307e\u3067\u306b\u6559\u80b2\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa<\/p>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u6d41\u308c\u3067\u624b\u7d9a\u3092\u9032\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u4e3b\u5c0e\u3067\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u62c5\u5f53\u8005\u306e\u6307\u793a\u306b\u5f93\u3044\u3001\u672c\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6ce8\u66f8\u304d\u3068\u3057\u3066\u3001\u8d08\u4e0e\u8005\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b1,500\u4e07\u5186\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u5224\u5b9a\u306f\u3001\u53d7\u8d08\u8005\u304c\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\u306b\u3001\u305d\u306e\u8d08\u4e0e\u8005\u3054\u3068\u306b\u672c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3057\u305f\u91d1\u984d\u306b\u57fa\u3065\u3044\u3066\u884c\u3046\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u305f\uff08\u5404\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\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\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><strong>\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<\/strong>\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u305f\u8d08\u4e0e\u306a\u3069\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u4fa1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u53d7\u8d08\u8005\u304c\u305d\u306e\u8d08\u4e0e\u7a0e\u306e\u8d08\u4e0e\u8005\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u7b97\u5165\u3055\u308c\u308b\u4fa1\u984d\u306e\u3046\u3061\u305d\u306e\u8d08\u4e0e\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3067\u306a\u3044\u3068\u304d\u306b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3067\u304d\u308b\u3053\u3068\u3092\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3057\u305f\u3002<\/p>\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\uff0d8\u3011<\/strong><br \/>\n<strong>\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u304c\u5916\u56fd\u901a\u8ca8\u306b\u3088\u308a\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u90a6\u8ca8\u63db\u7b97<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3067\u306f\u3001\u53d7\u8d08\u8005\u304b\u3089\u63d0\u51fa\u3092\u53d7\u3051\u305f\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f<span style=\"color: #800000;\">\u2460\u652f\u6255\u3044\u306e\u91d1\u984d<\/span>\u53ca\u3073<span style=\"color: #800000;\">\u2461\u652f\u6255\u3044\u306e\u5e74\u6708\u65e5<\/span>\u3092\u8a18\u9332\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd570\u306e2\u306e2\u2467\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6cd5\u4ee4\u4e0a\u305d\u306e\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u304c\u5916\u8ca8\u5efa\u3066\u3067\u3042\u308b\u5834\u5408\u306e\u8a18\u9332\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u306f\u3001\u660e\u78ba\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u63aa\u901a70\u306e2\u306e2\uff0d8\u3067\u306f\u3001\u90a6\u8ca8\u63db\u7b97\u306e\u65b9\u6cd5\u306b\u95a2\u3057\u3066\u9818\u53ce\u8a3c\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u5e74\u6708\u65e5\u6642\u70b9\u306e\u6700\u7d42\u306e\u70ba\u66ff\u76f8\u5834\uff08\u91d1\u878d\u6a5f\u95a2\u304c\u516c\u8868\u3059\u308b\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u76f8\u5834\uff08TTS\uff09\uff09\u306b\u3088\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u3067\u3001\u305d\u306e\u6700\u7d42\u306e\u70ba\u66ff\u76f8\u5834\u3092\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u9818\u53ce\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u3044\u306e\u5e74\u6708\u65e5\u306b\u304a\u3051\u308b\u6700\u7d42\u306e\u70ba\u66ff\u76f8\u5834\u3068\u3057\u3066\u91d1\u878d\u6a5f\u95a2\u304c\u516c\u8868\u3059\u308b\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u76f8\u5834\u3068\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\u306e\u4ef2\u5024\uff08TTM\uff09\u306b\u3088\u3063\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9818\u53ce\u8a3c\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u652f\u6255\u308f\u308c\u305f\u65e5\u306b\u304a\u3044\u3066\u53d6\u5f15\u76f8\u5834\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e5\u3088\u308a\u524d\u306e\u76f8\u5834\u306e\u3046\u3061\u6700\u3082\u8fd1\u3044\u65e5\u306e\u76f8\u5834\u306b\u3088\u308a\u90a6\u8ca8\u63db\u7b97\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\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\uff0d9\u3011<\/strong><br \/>\n<strong>\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u7b49<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n<p>\u3053\u306e\u63aa\u901a70\u306e2\u306e2\uff0d9\u3067\u306f\u3001\u53d7\u8d08\u8005\u304c30\u6b73\u306b\u9054\u3057\u305f\u3053\u3068\u306a\u3069\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u6642\u306b\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u4f7f\u3044\u6b8b\u3057\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\uff08\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306e\u7d42\u4e86\u6642\u306e\u53d7\u8d08\u8005\u306e\u8ab2\u7a0e\u95a2\u4fc2\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\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\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\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\u3008\u56f3\u8868\uff1a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3009<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-22874\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-1.png\" alt=\"\" width=\"650\" height=\"323\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-1.png 816w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-1-300x149.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\">\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\">\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>\u300dP15\uff09<\/span><\/p>\n<p>\u305d\u306e\u4ed6\u3001\u3053\u306e\u901a\u9054\u3067\u306f\u4ee5\u4e0b\uff14\u3064\u306e\u7559\u610f\u70b9\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#fdfbf6;color:#000000;border-color:#6A5ACD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460\u3000\u5951\u7d04\u7d42\u4e86\u6642\u306b\u304a\u3044\u3066\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u53d7\u8d08\u8005\u306f\u305d\u306e\u4f7f\u3044\u6b8b\u3057\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u500b\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u307e\u305f\u3001\u305d\u306e\u500b\u4eba\u306e\u4f4f\u6240\u306f\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u6642\u306e\u4f4f\u6240\u306b\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b<strong>\uff08\u6ce8\uff11\uff09<\/strong>\u3002<\/span><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3057\u3001\u53d7\u8d08\u8005\u304c\u65e5\u672c\u56fd\u7c4d\u306e\u306a\u3044\u500b\u4eba\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8d08\u4e0e\u8005\u306e\u8d08\u4e0e\u6642\u306e\u4f4f\u6240\u304c\u56fd\u5185\u306b\u3042\u308c\u3070\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u76f8\u6cd51\u306e4\u3001\u5e7325\u6539\u6240\u6cd5\u7b49\u964411\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u6765\u304b\u3089\u53d7\u8d08\u8005\u304c\u65e5\u672c\u56fd\u7c4d\u306e\u3042\u308b\u500b\u4eba\u3067\u3001\u305d\u306e\u53d7\u8d08\u8005\u53c8\u306f\u8d08\u4e0e\u8005\u304c\u8d08\u4e0e\u6642\u524d\uff15\u5e74\u4ee5\u5185\u306b\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306b\u3082\u3001\u53d7\u8d08\u8005\u306f\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u4e0a\u3001\u8d08\u4e0e\u8005\u306e\u4f4f\u6240\u5730\u304c\u91cd\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u901a\u9054\u3067\u65e2\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u95a2\u3057\u3066\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3057\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461\u3000\u8d08\u4e0e\u8005\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u306e\u8d08\u4e0e\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b<strong>\uff08\u6ce8\uff12\uff09<\/strong>\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-22876\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-2.png\" alt=\"\" width=\"500\" height=\"106\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-2.png 820w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-2-300x63.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462\u3000\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u8005\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d08\u4e0e\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u305f\u4fa1\u984d\u306b\u3064\u3044\u3066\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e\u304c\u53ef\u80fd\u3067\u3042\u308b<strong>\uff08\u6ce8\uff13\uff09<\/strong>\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463\u3000\u53d7\u8d08\u8005\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b7b\u4ea1\u3057\u305f\u65e5\u306b\u6b8b\u984d\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u6b8b\u984d\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u306a\u3044<strong>\uff08\u6ce8\uff14\uff09<\/strong>\u3002<\/span><\/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\uff0d10\u3011<\/strong><br \/>\n<strong>\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u6cd5\u7b2c19\u6761\u7b49\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>\u672c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u305f\u4fa1\u984d\u306f\u3001\u305d\u306e\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u305f\uff08\u76f8\u6cd519\u2460\u300121\u306e15\u2460\u300121\u306e16\u2460\uff09\u3002<\/p>\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\uff0d11\u3011<\/strong><br \/>\n<strong>\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5f8c\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u6cd5\u7b2c19\u6761\u7b49\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>\u4e0a\u8a18<strong>\u3008\u56f3\u8868\uff1a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3009<\/strong>\u306e<strong>\uff08\uff11\uff09<\/strong>\u3001<strong>\uff08\uff12\uff09<\/strong>\u306b\u63b2\u3052\u308b\u4e8b\u7531\u306b\u3088\u308a\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3057\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3059\u3079\u304d\u4fa1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8d08\u4e0e\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306f\u3001\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u4e0a\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c19\u6761\u7b2c1\u9805\uff08\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\uff09\u3001\u540c\u6cd5\u7b2c21\u6761\u306e15\u7b2c1\u9805\u53c8\u306f\u540c\u6cd5\u7b2c21\u6761\u306e16\u7b2c1\u9805\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u8ca1\u7523\u306e\u52a0\u7b97\uff09\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u305f\uff08\u76f8\u6cd519\u2460\u300121\u306e15\u2460\u300121\u306e16\u2460\uff09\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u305f\u4fa1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\u3010\u63aa\u901a70\u306e2\u306e2\uff0d10\u3011\uff08\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u304c\u7d42\u4e86\u3059\u308b\u307e\u3067\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u6cd5\u7b2c19\u6761\u7b49\u306e\u9069\u7528\uff09<\/strong>\u306b\u6e96\u3058\u305f\u53d6\u6271\u3044\u3068\u306a\u308b\u3002<\/p>\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\uff0d12\u3011<\/strong><br \/>\n<strong>\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304f\u4e8b\u52d9\u3092\u53d6\u308a\u6271\u3046\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306e\u79fb\u7ba1\u304c\u53ef\u80fd\u306a\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#ADD8E6;\"><\/div>\n\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304f\u4e8b\u52d9\u306e\u79fb\u7ba1\u304c\u53ef\u80fd\u306a\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u306e\u55b6\u696d\u6240\u7b49\u306f\u3001\u540c\u4e00\u306e\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u5185\u306e\u55b6\u696d\u6240\u7b49\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u5236\u5ea6\u306b\u4fc2\u308b\u4e8b\u52d9\u306e\u79fb\u7ba1\u306b\u95a2\u3057\u3066\u306f\u3001\u540c\u3058\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u3067\u306e\u55b6\u696d\u6240\u7b49\u9593\u306b\u304a\u3051\u308b\u79fb\u7ba1\u306f\u53ef\u80fd\u3067\u3042\u308b\u304c\u3001\u4ed6\u306e\u53d6\u6271\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u79fb\u7ba1\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u52d9\u306e\u4ee5\u4e0b\u306b\u95a2\u3057\u3066\u306f\u3001\u53d7\u8d08\u8005\u306f\u9045\u6ede\u306a\u304f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201304_05.htm\" target=\"_blank\">\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u95a2\u3059\u308b\u7570\u52d5\u7533\u544a\u66f8<\/a>\u300d\u3092\u79fb\u7ba1\u524d\u306e\u55b6\u696d\u6240\u7b49\u3092\u7d4c\u7531\u3057\u3066\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u4ee440\u306e4\u306e3\uff0827\uff09\uff09<\/p>\n<p><strong>\u300c\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u95a2\u3059\u308b\u7570\u52d5\u7533\u544a\u66f8\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3078\uff09\u3002<\/span><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/201304_05.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-22874 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/08\/kyoiku-shikin8-3.png\" alt=\"\" width=\"511\" height=\"650\" \/><\/a><\/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 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