{"id":237780,"date":"2021-09-22T10:13:59","date_gmt":"2021-09-22T01:13:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=237780"},"modified":"2022-04-15T16:29:05","modified_gmt":"2022-04-15T07:29:05","slug":"inheritance-article-267","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-267\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015<\/span>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #666699;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\u306f\u3001100\uff05\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\uff08100\u33a1\uff09\u53ca\u3073\u5bb6\u5c4b\uff0840\u33a1\u306f\u7532\u306e\u4e8b\u696d\u7528\u300160\u33a1\u306f\u7532\u3068\u914d\u5076\u8005\u4e59\u306e\u5c45\u4f4f\u7528\uff09\u306b\u3064\u3044\u3066\u3001\u751f\u524d\u306b\u571f\u5730\u306e\u6301\u5206\uff12\u5206\u306e\uff11\u3001\u5bb6\u5c4b\u306e\u6301\u5206\uff12\u5206\u306e\uff11\u3092\u914d\u5076\u8005\u4e59\u306b\u8d08\u4e0e\u3092\u884c\u3044\u3001\u4e59\u306f\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/11.htm#a-21_6_3\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905421\u306e\uff16\uff0d\uff13<\/a>\u306e\u305f\u3060\u3057\u66f8\u304d\u306e\u9069\u7528\u3092\u53d7\u3051\u3001\u512a\u5148\u7684\u306b\u53d7\u8d08\u914d\u5076\u8005\u306e\u5c45\u4f4f\u7528\u90e8\u5206\u3068\u3057\u3066\u3001\u571f\u5730\u5bb6\u5c4b\u306e\uff12\u5206\u306e\uff11\u76f8\u5f53\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7532\u306e\u76f8\u7d9a\u306b\u3088\u308a\u3001\u7532\u306e\u571f\u5730\u5bb6\u5c4b\u306e\u6301\u5206\uff12\u5206\u306e\uff11\u306b\u3064\u3044\u3066\u3001\u4e59\u304c10\u5206\u306e\uff12\u3001\u9577\u7537\u3067\u3042\u308b\u4e19\u304c10\u5206\u306e\uff18\u306e\u5272\u5408\u3067\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u6700\u7d42\u7684\u306a\u571f\u5730\u5bb6\u5c4b\u306e\u6301\u5206\u306f\u3001\u4e59\u304c10\u5206\u306e\uff16\u3001\u4e19\u304c10\u5206\u306e\uff14\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e59\u306f\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u7532\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u4e19\u306f\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8d08\u4e0e\u6642\u306e\u7533\u544a\u72b6\u6cc1\u3092\u8003\u616e\u3057\u3001\u65e2\u306b100\u33a1\u306e\u6577\u5730\u306e\u3046\u3061\u300150\u33a1\uff08100\u33a1 \u00d7 1\/2\uff09\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u300110\u33a1\uff08100\u33a1 \u00d7 60\u33a1\uff0f100\u33a1 \uff0d 50\u33a1\uff09\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\u6b8b\u308a\u306e40\u33a1\u306f\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-237809 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-1.png\" alt=\"\" width=\"1256\" height=\"563\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-1.png 1256w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-1-300x134.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-1-1024x459.png 1024w\" sizes=\"(max-width: 1256px) 100vw, 1256px\" \/><\/a><\/p>\n<p><!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u5358\u306b\u300c\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306e\u9762\u7a4d\u306f\u3001\u4e0a\u8a18\u8cea\u554f\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u4e59\u306f\uff16\u33a1\uff08100\u33a1 \u00d7 1\/2 \u00d7 60\u33a1\uff0f100\u33a1 \u00d7 2\/10\uff09\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\u4e19\u306f16\u33a1\uff08100\u33a1 \u00d7 1\/2 \u00d7 40\u33a1\uff0f100\u33a1 \u00d7 8\/10\uff09\u304c\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong><span style=\"color: #333399;\">\u25c6\u3000<\/span><span style=\"color: #800080;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u3000<span style=\"color: #333399;\">\u25c6<\/span><span style=\"color: #cd853f;\">\uff3b\u89e3\u8aac\uff3d<\/span><\/span><span style=\"color: #333399;\">\u25c6\u3000<\/span><span style=\"color: #800080;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u3000<\/span><span style=\"color: #333399;\">\u25c6<\/span><\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/strong><\/h4>\n<p>\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306f\u3001\u751f\u5b58\u914d\u5076\u8005\u306e\u8001\u5f8c\u306e\u751f\u6d3b\u5b89\u5b9a\u306b\u914d\u616e\u3059\u308b\u8da3\u65e8\u304b\u3089\u3001\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u306e\u9593\u3067\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u53c8\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u91d1\u92ad\u306e\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u306e\u307b\u304b\u306b\u6700\u9ad82,000\u4e07\u5186\u307e\u3067\u63a7\u9664\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u4f8b\u3067\u3059\uff08\u76f8\u6cd521\u306e\uff16\uff09\u3002<\/p>\n<p>\u5e97\u8217\u517c\u4f4f\u5b85\u53ca\u3073\u305d\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u7b49\u306e\u3088\u3046\u306b\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u3068\u5c45\u4f4f\u306e\u7528\u4ee5\u5916\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5c45\u4f4f\u7528\u306e\u5272\u5408\u3092\u7b97\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5bb6\u5c4b\u306e\u9762\u7a4d\u53ca\u3073\u571f\u5730\u306e\u9762\u7a4d\u306f\u6b21\u306e\u65b9\u6cd5\u306b\u3088\u308a\u6c42\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/11.htm#a-21_6_2\" target=\"_blank\">\u76f8\u57fa\u901a21\u306e\uff16\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u5bb6\u5c4b\u306e\u3046\u3061\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u9762\u7a4d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237807\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-2.png\" alt=\"\" width=\"1107\" height=\"140\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-2.png 1107w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-2-300x37.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-2-1024x129.png 1024w\" sizes=\"(max-width: 1107px) 100vw, 1107px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u571f\u5730\u306e\u3046\u3061\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u9762\u7a4d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237808\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-3.png\" alt=\"\" width=\"1080\" height=\"169\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-3.png 1080w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-3-300x46.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa4-3-1024x160.png 1024w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/a><\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u5bb6\u5c4b\u306e\u3046\u3061\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u9762\u7a4d\u306f60\u33a1\u3001\u571f\u5730\u306e\u3046\u3061\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u9762\u7a4d\u306f60\u33a1\uff08100\u33a1 \u00d7 60\u33a1\uff0f100\u33a1\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5bb6\u5c4b\u306e\u5c45\u4f4f\u7528\u306e\u5272\u5408\u306f60\uff05\uff0860\u33a1\uff0f100\u33a1\uff09\u3001\u571f\u5730\u306e\u5c45\u4f4f\u7528\u306e\u5272\u5408\u306f60\uff05\uff0860\u33a1\uff0f100\u33a1\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u539f\u5247\u7684\u306b\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u571f\u5730\u7b49\u53ca\u3073\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u5c45\u4f4f\u7528\u306e\u5272\u5408\u3092\u7b97\u5b9a\u3057\u3001\u5c45\u4f4f\u7528\u90e8\u5206\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6301\u5206\u3092\u4e57\u3058\u305f\u90e8\u5206\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4f8b\u5916\u3068\u3057\u3066\u3001\u4e0b\u8a18\u306e\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f8b\u5916\u2460<\/span><\/strong><\/span><\/p>\n<p style=\"margin-bottom: 15px;\">\u4e0a\u8a18\u306e<strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u9762\u7a4d\u304c\u3001\u305d\u306e\u571f\u5730\u7b49\u53c8\u306f\u5bb6\u5c4b\u306e\u9762\u7a4d\u306e\u305d\u308c\u305e\u308c\u306e\u304a\u304a\u3080\u306d10\u5206\u306e\uff19\u4ee5\u4e0a\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u571f\u5730\u7b49\u53c8\u306f\u5bb6\u5c4b\u306e\u5168\u90e8\u3092\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/11.htm#a-21_6_1\" target=\"_blank\">\u76f8\u57fa\u901a21\u306e\uff16\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f8b\u5916\u2461<\/span><\/strong><\/span><\/p>\n<p>\u305d\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6301\u5206\u306e\u5272\u5408\u304c\u305d\u306e\u592b\u5a66\u306e\u5c45\u4f4f\u7528\u5272\u5408\uff08\u5c45\u4f4f\u7528\u306e\u5272\u5408\u306b\u53d7\u8d08\u914d\u5076\u8005\u3068\u305d\u306e\u914d\u5076\u8005\u306e\u6301\u5206\u3092\u5408\u8a08\u3057\u305f\u5272\u5408\u3092\u4e57\u3058\u305f\u5272\u5408\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u300c\u592b\u5a66\u306e\u5c45\u4f4f\u7528\u5272\u5408\u300d\u3068\u3044\u3046\uff09\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u571f\u5730\u7b49\u53c8\u306f\u5bb6\u5c4b\u306e\u5168\u90e8\u3092\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6301\u5206\u306e\u5272\u5408\u304c\u592b\u5a66\u306e\u5c45\u4f4f\u7528\u5272\u5408\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6301\u5206\u304c\u592b\u5a66\u306e\u5c45\u4f4f\u7528\u5272\u5408\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u90e8\u5206\u3092\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/11.htm#a-21_6_3\" target=\"_blank\">\u76f8\u57fa\u901a21\u306e\uff16\uff0d\uff13<\/a>\u306e\u305f\u3060\u3057\u66f8\u304d\uff09\u3002<\/p>\n<\/div>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6301\u5206\u306e\u5272\u540850\uff05\u304c\u592b\u5a66\u306e\u5c45\u4f4f\u7528\u5272\u540860\uff05\uff0860\uff05 \u00d7\uff081\/2 \uff0b 1\/2\uff09\uff09\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u5168\u3066\u306b\u3064\u3044\u3066\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u81ea\u5b85\u517c\u5e97\u8217\u306e\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e<strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u4f8b\u5916\u2461<\/span><\/strong>\u306e\u53d6\u6271\u3044\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306e\u5224\u5b9a\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u73fe\u6cc1\u306b\u3088\u3063\u3066\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2460\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm\" target=\"_blank\">\u63aa\u901a69\u306e\uff14\uff0d\uff19<\/a>\uff09\u3002\u5171\u6709\u306e\u8003\u3048\u65b9\u306f\u3001<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5171\u6709\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-266\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u306e\u300c\u5171\u6709\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u300d\u3067\u89e3\u8aac\u306e\u901a\u308a\u3001\u5404\u5171\u6709\u8005\u306f\u5171\u6709\u7269\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6301\u5206\u306e\u8003\u3048\u65b9\u306e\u4f8b\u5916\u306e\u63aa\u7f6e\u3067\u3042\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/11.htm#a-21_6_3\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905421\u306e\uff16\uff0d\uff13<\/a>\u306e\u305f\u3060\u3057\u66f8\u304d\u306e\u9069\u7528\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u304c\u592b\u5a66\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u90e8\u5206\u306e\u307f\u304c\u8d08\u4e0e\u306e\u5bfe\u8c61\u3067\u3042\u308b\u3068\u306e\u8a8d\u8b58\u3067\u901a\u5e38\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u9451\u307f\u3001\u7279\u5225\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u3042\u304f\u307e\u3067\u3082\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u8a08\u7b97\u3092\u3059\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u3001\u8d08\u4e0e\u6642\u306e\u72b6\u6cc1\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306e\u5229\u7528\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u3001\u4e59\u53ca\u3073\u4e19\u306f\u3001\u7532\u306e\u5c45\u4f4f\u7528\u53ca\u3073\u4e8b\u696d\u7528\u306e\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u3092\u6301\u5206\u306b\u5fdc\u3058\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3001\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7532\u306e\u5c45\u4f4f\u7528\u306e\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> 30\u33a1\uff08100\u33a1 \u00d7 60\u33a1\uff0f100\u33a1 \u00d7 1\/2\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7532\u306e\u4e8b\u696d\u7528\u306e\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> 20\u33a1\uff08100\u33a1 \u00d7 40\u33a1\uff0f100\u33a1 \u00d7 1\/2\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u30fb\u4e59\u306e\u5c45\u4f4f\u7528\u306e\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> 30\u33a1 \u00d7 2\/10 \uff1d <span style=\"border-bottom: double 3px #B22222;\">\uff16\u33a1<\/span>\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u9762\u7a4d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e59\u306e\u4e8b\u696d\u7528\u306e\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> 20\u33a1 \u00d7 2\/10 \uff1d \uff14\u33a1<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u30fb\u4e19\u306e\u5c45\u4f4f\u7528\u306e\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> 30\u33a1 \u00d7 \uff18\/10 \uff1d 24\u33a1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e19\u306e\u4e8b\u696d\u7528\u306e\u571f\u5730\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> 20\u33a1 \u00d7 8\/10 \uff1d <span style=\"border-bottom: double 3px #B22222;\">16\u33a1<\/span>\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u9762\u7a4d\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 4px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2605\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2605<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u7279\u4f8b\u306e\u9069\u7528\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u73fe\u6cc1\u306b\u3088\u308a\u307e\u3059\u3002\u5404\u5171\u6709\u8005\u306f\u5171\u6709\u7269\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u6a29\u5229\u3092\u6709\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u3044\u3046\u6c11\u6cd5\u306e\u5171\u6709\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u3082\u3068\u306b\u3001\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306e\u7b97\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p>\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd569\u306e\uff14\u2460\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\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><\/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>\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\u306f\u3001100\uff05\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\uff08100\u33a1\uff09\u53ca\u3073\u5bb6\u5c4b\uff0840\u33a1\u306f\u7532\u306e\u4e8b\u696d\u7528\u300160\u33a1\u306f\u7532\u3068\u914d\u5076\u8005\u4e59\u306e\u5c45\u4f4f\u7528\uff09\u306b\u3064\u3044\u3066\u3001\u751f\u524d\u306b\u571f\u5730\u306e\u6301\u5206\uff12\u5206\u306e\uff11\u3001\u5bb6\u5c4b\u306e\u6301\u5206\uff12\u5206\u306e\uff11\u3092\u914d\u5076\u8005\u4e59\u306b\u8d08\u4e0e\u3092\u884c\u3044\u3001\u4e59\u306f\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905421\u306e\uff16\uff0d\uff13\u306e\u305f\u3060\u3057\u66f8\u304d\u306e\u9069\u7528\u3092\u53d7\u3051\u3001\u512a\u5148\u7684\u306b\u53d7\u8d08\u914d\u5076\u8005\u306e\u5c45\u4f4f\u7528\u90e8\u5206\u3068\u3057\u3066\u3001\u571f\u5730\u5bb6\u5c4b\u306e\uff12\u5206\u306e\uff11\u76f8\u5f53\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\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":[160,448,561,573,499],"backnumber":[2113],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 05:29:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/237780"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=237780"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/237780\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=237780"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=237780"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=237780"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=237780"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=237780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}