{"id":238242,"date":"2021-09-30T10:12:21","date_gmt":"2021-09-30T01:12:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=238242"},"modified":"2022-04-15T16:28:57","modified_gmt":"2022-04-15T07:28:57","slug":"inheritance-article-268","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-268\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u907a\u8a00\u306b\u8a18\u8f09\u304c\u306a\u3044\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: 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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\u3001\u76f8\u7d9a\u767a\u751f\u306e\uff17\u5e74\u524d\u306b\u81ea\u5b85\u306e\u571f\u5730\u5bb6\u5c4b\u306f\u9577\u7537\u4e59\u306b\u3001\u9810\u8caf\u91d1\u306f\u4e59\u3068\u4e8c\u7537\u4e19\u306b\uff12\u5206\u306e\uff11\u305a\u3064\u76f8\u7d9a\u3055\u305b\u308b\u65e8\u306e\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306b\u3001\u7532\u306f\u8cc3\u8cb8\u7528\u30de\u30f3\u30b7\u30e7\u30f3\uff11\u5ba4\u3092\u8cfc\u5165\u3057\u3001\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u307e\u3057\u305f\u304c\u3001\u907a\u8a00\u66f8\u306f\u3001\u65b0\u305f\u306b\u4f5c\u6210\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u907a\u8a00\u66f8\u306b\u306f\u3001\u8cc3\u8cb8\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8ab0\u306b\u76f8\u7d9a\u3055\u305b\u308b\u304b\u306f\u3001\u8a18\u8f09\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4e59\u53ca\u3073\u4e19\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u5272\u5354\u8b70\u306f\u6574\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306f\u3001\u81ea\u5b85\u306e\u571f\u5730\uff08320\u33a1\uff09\u3068\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\uff0820\u33a1\uff09\u304c\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b2c11\u8868\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u5b85\u6577\u5730\uff08320\u33a1\uff09\u306b\u3064\u3044\u3066\uff18\u5272\u6e1b\u984d\u3092\u3057\u3066\u8a08\u7b97\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u540c\u610f\u306b\u3064\u3044\u3066\u4e19\u306e\u540c\u610f\u306f\u5f97\u3089\u308c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b2c11\u30fb11\u306e\uff12\u8868\u306e\u4ed8\u8868\uff11\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u540c\u610f\u306e\u6b04\u306b\u306f\u3001\u4e59\u306e\u307f\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u8a8d\u3081\u3089\u308c\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5206\u5272\u898b\u8fbc\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304a\u3051\u3070\u3001\u5f8c\u65e5\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u53ef\u80fd\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\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\u3001\u5358\u306b\u300c\u7279\u4f8b\u3068\u3044\u3046\u300d\uff09\u306b\u3064\u3044\u3066\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540c\u610f\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u81ea\u5b85\u6577\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2327.htm\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" target=\"_blank\">\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5206\u5272\u304c\u307e\u3068\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u907a\u7523\u5206\u5272\u78ba\u5b9a\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\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\u7279\u4f8b\u306e\u540c\u610f\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u306f\u3001\u4e00\u81f4\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u304c\uff11\u4eba\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3092\u9664\u304d\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u7b49\u306e\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u2464\uff09\u3002\u5b9f\u52d9\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r02pdf\/49.pdf\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b2c11\u30fb11\u306e\uff12\u8868\u306e\u4ed8\u8868\uff11\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u660e\u7d30\u66f8\uff09<\/a>\u300d\u306e\u300c\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u540c\u610f\u300d\u306e\u6b04\u306b\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u76f8\u7d9a\u4eba\u7b49\u306e\u540d\u524d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-238243\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa5-1.png\" alt=\"\" width=\"1765\" height=\"1043\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa5-1.png 1765w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa5-1-300x177.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/syoukiboqa5-1-1024x605.png 1024w\" sizes=\"(max-width: 1765px) 100vw, 1765px\" \/><\/a><\/p>\n<p>\u672a\u5206\u5272\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5404\u5171\u540c\u76f8\u7d9a\u4eba\u53c8\u306f\u5305\u62ec\u53d7\u907a\u8005\u304c\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u53c8\u306f\u5305\u62ec\u907a\u8d08\u306e\u5272\u5408\u306b\u5f93\u3063\u3066\u305d\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u305d\u306e\u8ab2\u7a0e\u4fa1\u683c\u3092\u8a08\u7b97\u3059\u308b\uff08\u76f8\u6cd555\uff09\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4e59\u53ca\u3073\u4e19\u306f\u3001\u672a\u5206\u5272\u8ca1\u7523\u3067\u3042\u308b\u8cc3\u8cb8\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3067\u53d6\u5f97\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e59\u3082\u4e19\u3082\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e19\u306e\u540c\u610f\u304c\u5f97\u3089\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u540c\u610f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672a\u5206\u5272\u8ca1\u7523\u3068\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7279\u4f8b\u306e\u9069\u7528\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2327.htm\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" target=\"_blank\">\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\uff13\u5e74\u4ee5\u5185\u306b\u5206\u5272\u304c\u307e\u3068\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7b49\u306b\u95a2\u3059\u308b\u8a34\u3048\u304c\u3055\u308c\u3066\u3044\u308b\u306a\u3069\u4e00\u5b9a\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-01.htm\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" target=\"_blank\">\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u7533\u8acb\u306b\u3064\u304d\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5224\u6c7a\u306e\u78ba\u5b9a\u65e5\u306a\u3069\u4e00\u5b9a\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2463\u2464\u3001\u63aa\u4ee440\u306e\uff12\u3253\u3001\u63aa\u898f23\u306e\uff12\u2467\u516d\u3001\u76f8\u6cd532\u2460\u3001\u76f8\u4ee4\uff14\u306e\uff12\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u907a\u8a00\u304c\u3042\u3063\u3066\u3082\u3001\u672c\u554f\u306e\u3088\u3046\u306b\u907a\u8a00\u66f8\u306b\u8a18\u8f09\u304c\u306a\u3044\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u540c\u610f\u3092\u5f97\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u4f8b\u306e\u5408\u610f\u306f\u8981\u4ef6\u306e\uff11\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u540c\u610f\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306b\u5341\u5206\u306b\u8aac\u660e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u63c9\u3081\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u5225\u3005\u306e\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u3001\u76f8\u7d9a\u4eba\u540c\u58eb\u3067\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5185\u5bb9\u306e\u78ba\u8a8d\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u7279\u4f8b\u306e\u540c\u610f\u304c\u5f97\u3089\u308c\u3066\u3044\u308b\u304b\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u5225\u3005\u306b\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u306e\u5408\u610f\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u6240\u5728\u5730\u3001\u9069\u7528\u9762\u7a4d\u7b49\u3092\u8a18\u8f09\u3057\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u4eba\u5168\u54e1\u306e\u7f72\u540d\u3092\u3057\u3066\u304a\u304f\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u554f\u306e\u5834\u5408\u306e\u3088\u3046\u306b\u3001\u540c\u610f\u304c\u5f97\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u81ea\u5b85\u6577\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5834\u5408\u306e\u5b9f\u52d9\u4e0a\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u5e73\u621028\u5e74\uff17\u670822\u65e5\u306e\u6771\u4eac\u5730\u88c1\u5224\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ266-12889\uff09\u306e\u539f\u544a\u306e\u4e3b\u5f35\u306e\u8981\u65e8\u306e\u4e2d\u306b\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u7684\u306a\u8ad6\u62e0\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u500b\u5225\u4e8b\u6848\u3068\u3057\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u9032\u3081\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>\u5b9f\u52d9\u4e0a\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u65b9\u3067\u3001\u4e8b\u5b9f\u4e0a\u3001\u907a\u8a00\u5bfe\u8c61\u3068\u306a\u3063\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u3082\u300c\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u300d\uff08\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\u7b2c\uff14\u9805\u672c\u6587\uff09\u306b\u8a72\u5f53\u3059\u308b\u3068\u53d6\u308a\u6271\u3044\u3001\u305d\u306e\u4e0a\u3067\u3001\u540c\u9805\u305f\u3060\u3057\u66f8\u306b\u5373\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u672a\u5206\u5272\u306e\u4e0a\u7533\u66f8\u3092\u6dfb\u4ed8\u3055\u305b\uff08\u52a0\u3048\u3066\u3001\u5206\u5272\u6210\u7acb\u307e\u3067\u306b\uff13\u5e74\u3092\u8d85\u3048\u308c\u3070\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d6\u3089\u305b\uff09\u3001\u3055\u3089\u306b\u6700\u7d42\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u6210\u7acb\u6bb5\u968e\u3067\u3001\u9078\u629e\u540c\u610f\u66f8\u3092\u63d0\u51fa\u3055\u305b\u3066\u3001\u672c\u4ef6\u7279\u4f8b\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u904b\u7528\u304c\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u306f\u3042\u308b\u3002<\/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: 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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<\/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\u3001\u76f8\u7d9a\u767a\u751f\u306e\uff17\u5e74\u524d\u306b\u81ea\u5b85\u306e\u571f\u5730\u5bb6\u5c4b\u306f\u9577\u7537\u4e59\u306b\u3001\u9810\u8caf\u91d1\u306f\u4e59\u3068\u4e8c\u7537\u4e19\u306b\uff12\u5206\u306e\uff11\u305a\u3064\u76f8\u7d9a\u3055\u305b\u308b\u65e8\u306e\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3057\u305f\u3002\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306b\u3001\u7532\u306f\u8cc3\u8cb8\u7528\u30de\u30f3\u30b7\u30e7\u30f3\uff11\u5ba4\u3092\u8cfc\u5165\u3057\u3001\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u307e\u3057\u305f\u304c\u3001\u907a\u8a00\u66f8\u306f\u3001\u65b0\u305f\u306b\u4f5c\u6210\u3057\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u907a\u8a00\u66f8\u306b\u306f\u3001\u8cc3\u8cb8\u7528\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8ab0\u306b\u76f8\u7d9a\u3055\u305b\u308b\u304b\u306f\u3001\u8a18\u8f09\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4e59\u53ca\u3073\u4e19\u3067\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u5272\u5354\u8b70\u306f\u6574\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n","protected":false},"author":16148,"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],"backnumber":[2114],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 15:09:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/238242"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=238242"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/238242\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=238242"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=238242"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=238242"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=238242"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=238242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}