{"id":240845,"date":"2021-11-04T10:16:13","date_gmt":"2021-11-04T01:16:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240845"},"modified":"2021-11-02T13:06:33","modified_gmt":"2021-11-02T04:06:33","slug":"inheritance-article-277","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-277\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c10\u56de\u3011\u300c\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff09\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\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff09\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\u3001\u98f2\u98df\u696d\u309220\u5e74\u9593\u55b6\u3093\u3067\u304a\u308a\u3001\uff21\u5b85\u5730\uff08\u7532\u3068\u4e59\u3067\uff12\u5206\u306e\uff11\u305a\u3064\u6240\u6709\uff09\u306e\u4e0a\u306b\u5b58\u3059\u308b\u5efa\u7269\uff08\u7532\u3068\u4e59\u3067\uff12\u5206\u306e\uff11\u305a\u3064\u6240\u6709\uff09\u306b\u3064\u3044\u3066\u3001\uff11\u968e\u90e8\u5206\u3092\u98f2\u98df\u5e97\u3001\uff12\u968e\u53ca\u3073\uff13\u968e\u90e8\u5206\u3092\u5c45\u4f4f\u90e8\u5206\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u306e\uff11\u5e74\u524d\u306b\u5229\u7528\u9867\u5ba2\u306e\u5897\u52a0\u306b\u4f34\u3044\uff12\u968e\u90e8\u5206\u3092\u98f2\u98df\u5e97\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\uff13\u30f6\u6708\u5f8c\u306b\u5229\u7528\u9867\u5ba2\u306e\u99d0\u8eca\u5834\u7528\u5730\u3068\u3057\u3066\uff22\u5b85\u5730\uff0870\u33a1\uff09\u3092\u7532\u304c\u5358\u72ec\u3067\u8cfc\u5165\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u304b\u3089\uff22\u5b85\u5730\u53d6\u5f97\u5f8c\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u305f\u3081\u30a2\u30b9\u30d5\u30a1\u30eb\u30c8\u8217\u88c5\u5de5\u4e8b\u306b300\u4e07\u5186\u652f\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff21\u5b85\u5730\u53ca\u3073\uff22\u5b85\u5730\u306f\u3001\u3044\u305a\u308c\u3082\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\uff21\u5b85\u5730\u53ca\u3073\uff22\u5b85\u5730\u306e\u3044\u305a\u308c\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240875\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-1-1.png\" alt=\"\" width=\"1189\" height=\"343\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-1-1.png 1189w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-1-1-300x86.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-1-1-1024x295.png 1024w\" sizes=\"(max-width: 1189px) 100vw, 1189px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\uff21\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u3011<\/strong><\/p>\n<p>\u5efa\u7269\u6240\u6709\u8005\uff1a\u7532\u3068\u4e59\u3067\uff12\u5206\u306e\uff11<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-240879\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-2-1.png\" alt=\"\" width=\"300\" height=\"308\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-2-1.png 581w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-2-1-292x300.png 292w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\uff21\u5b85\u5730\u306b\u4fc2\u308b\u4e8b\u696d\u7528\u8ca1\u7523\u3011<\/strong><\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<br \/>\n\u571f\u5730\uff1a100,000,000\u5186\uff08\u6301\u5206100\uff05\uff09<br \/>\n\u5efa\u7269\uff1a20,000,000\u5186\uff08\u6301\u5206100\uff05\uff09<br \/>\n\u5668\u5177\u5099\u54c1\uff1a5,000,000\u5186\uff08\u7532\u304c\u6240\u6709\u30fb\u98f2\u98df\u5e97\u7528\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\uff22\u5b85\u5730\u306b\u4fc2\u308b\u4e8b\u696d\u7528\u8ca1\u7523\u3011<\/strong><\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<br \/>\n\u571f\u5730\uff1a40,000,000\u5186\uff08\u6301\u5206100\uff05\uff09<br \/>\n\u69cb\u7bc9\u7269\uff1a2,000,000\u5186\uff08\u7532\u304c\u6240\u6709\uff09<\/p>\n<p><!--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\uff21\u5b85\u5730\u306f\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\uff22\u5b85\u5730\u306f\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\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\u4ee4\u548c\u5143\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u9664\u5916\u3055\u308c\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/strong><\/h4>\n<p>\u4ee4\u548c\u5143\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u7bc0\u7a0e\u3092\u76ee\u7684\u3068\u3057\u305f\u99c6\u3051\u8fbc\u307f\u7684\u306a\u9069\u7528\u306a\u3069\u672c\u6765\u306e\u8da3\u65e8\u3092\u9038\u8131\u3057\u305f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u304b\u3089\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\uff08\u8cb8\u4ed8\u4e8b\u696d\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u3092\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee440\u6761\u306e\uff12\u7b2c\uff18\u9805\u3067\u5b9a\u3081\u308b\u898f\u6a21\u4ee5\u4e0a\u306e\u4e8b\u696d\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u4e8b\u696d\u300d\u3068\u3044\u3046\uff09\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306e\u305d\u306e\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u7bc4\u56f2\u304b\u3089\u9664\u304b\u308c\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u63aa\u6cd569\u306e\uff14\u2462\u4e00\u3001\u63aa\u4ee440\u306e\uff12\u2467\uff09\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u304b\u3089\u9069\u7528\u3055\u308c\u3001\u540c\u65e5\u524d\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3055\u308c\u307e\u305b\u3093\uff08\u9644\u524779\u2461\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#a-4-20-5\" target=\"_blank\">\u63aa\u901a69\u306e\uff14\uff0d20\u306e\uff15<\/a>\uff09\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff21\u5b85\u5730\u53ca\u3073\uff22\u5b85\u5730\u3082\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u300c\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u300c\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u300d\u306e\u5224\u5b9a\u306f<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-276\/\" target=\"_blank\">\u7b2c\uff19\u56de<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u696d\u3068\u306f\u6b21\u306b\u63b2\u3052\u308b\u7b97\u5f0f\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u4e8b\u696d\u3092\u3044\u3044\u307e\u3059\uff08<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#a-4-20-3\" target=\"_blank\">\u63aa\u901a69\u306e\uff14\uff0d20\u306e\uff13<\/a>\uff09\u3002\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3067\u306f\u3001\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\/r01pdf\/52.pdf\" target=\"_blank\">\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u4e8b\u696d\u898f\u6a21\u306e\u5224\u5b9a\u660e\u7d30\uff08\u7b2c11\u30fb11\u306e\uff12\u8868\u306e\u4ed8\u8868\uff11\uff08\u5225\u8868\uff12\uff09\uff09<\/a>\u300d\u3067\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7b97\u5f0f\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240849\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-3.png\" alt=\"\" width=\"1175\" height=\"210\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-3.png 1175w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-3-300x53.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/syoukiboqa10-3-1024x183.png 1024w\" sizes=\"(max-width: 1175px) 100vw, 1175px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u5206\u6bcd\u306e\u7279\u5b9a\u5b85\u5730\u7b49\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7279\u5b9a\u5b85\u5730\u7b49\u3054\u3068\u306b\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u554f\u306e\u5834\u5408\u306e\u3088\u3046\u306b\u7279\u5b9a\u5b85\u5730\u7b49\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7532\u5b85\u5730\u3068\u4e59\u5b85\u5730\u306e\u305d\u308c\u305e\u308c\u3067\u4e0a\u8a18\u7b97\u5f0f\u3092\u6e80\u305f\u3059\u304b\u5426\u304b\u3092\u78ba\u8a8d\u3057\u3001\u6e80\u305f\u3055\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u305d\u306e\u7b97\u5f0f\u306e\u5206\u6bcd\u306b\u4fc2\u308b\u7279\u5b9a\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u304b\u3089\u9664\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u300c\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u300d\u3068\u306f\u3001\u7279\u5b9a\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u6b21\u306b\u63b2\u3052\u308b\u8cc7\u7523\u3092\u3044\u3044\u3001\u305d\u306e\u8cc7\u7523\u306e\u3046\u3061\u306b\u305d\u306e\u4e8b\u696d\u306e\u7528\u4ee5\u5916\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306b\u9650\u308a\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7279\u5b9a\u5b85\u5730\u7b49\u306e\u4e0a\u306b\u5b58\u3059\u308b\u5efa\u7269\uff08\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u3092\u542b\u3080\uff09\u53c8\u306f\u69cb\u7bc9\u7269<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u7b2c19\u53f7\u300a\u5b9a\u7fa9\u300b\u306b\u898f\u5b9a\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u7279\u5b9a\u5b85\u5730\u7b49\u306e\u4e0a\u3067\u884c\u308f\u308c\u308b\u305d\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u696d\u52d9\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e\uff08<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u9664\u304f\uff09<\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: 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style=\"color: #b22222;\">\u2461<\/span>\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u3046\u3061\u7279\u5b9a\u5b85\u5730\u7b49\u3092\u542b\u3080\u4e00\u306e\u5b85\u5730\u7b49\u306e\u4e0a\u3067\u884c\u308f\u308c\u308b\u5f53\u8a72\u4e8b\u696d\u306b\u4fc2\u308b\u696d\u52d9\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\uff08\u5f53\u8a72\u5efa\u7269\u53ca\u3073\u5f53\u8a72\u69cb\u7bc9\u7269\u3092\u9664\u304f\uff09\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\u53c8\u306f<span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7279\u5b9a\u5b85\u5730\u7b49\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u300c\u7279\u5b9a\u5b85\u5730\u7b49\u300d\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3042\u308a\u3001\u305d\u306e\u5b85\u5730\u7b49\u304c\u6570\u4eba\u306e\u5171\u6709\u306b\u5c5e\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u6709\u3057\u3066\u3044\u305f\u6301\u5206\u306e\u5272\u5408\u306b\u5fdc\u305a\u308b\u90e8\u5206\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u672c\u554f\u306e\u5834\u5408\u306e\uff21\u5b85\u5730\u306e\u3088\u3046\u306b\u7532\u3068\u4e59\u304c\u5171\u6709\u3067\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\u306e\u6301\u5206\u306b\u5fdc\u3058\u305f\u90e8\u5206\u304c\u5206\u6bcd\u306b\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\uff21\u5b85\u5730\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2460\u3000\u4e8b\u696d\u4e3b\u5bb0\u8005\u304c\u6709\u3057\u3066\u3044\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u3046\u3061\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u4fa1\u984d\uff08\u5206\u5b50\uff09<\/strong><\/span><\/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>20,000,000\u5186\uff08\u5efa\u7269\u306e\u4fa1\u984d\uff09\u00d7 1\/2 \u00d7 160\u33a1\uff0f200\u33a1 \uff0b 5,000,000\u5186\uff08\u5668\u5177\u5099\u54c1\u306e\u4fa1\u984d\uff09\uff1d 13,000,000 \u5186\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2461\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u6709\u3057\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u90e8\u5206\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u4fa1\u984d\uff08\u5206\u6bcd\uff09<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u3007\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u6709\u3057\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d<\/strong><\/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>200\u33a1 \u00d7 1\/2 \uff1d 100\u33a1<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u3007\u3000\u4e0a\u8a18\u306e\u3046\u3061\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u53ca\u3073\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u4fa1\u984d<\/strong><\/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>100\u33a1 \u00d7 160\u33a1\uff0f200\u33a1 \uff1d 80\u33a1<br \/>\n100,000,000\u5186 \u00d7 1\/2 \u00d7 160\u33a1\uff0f200\u33a1 \uff1d 40,000,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u3007\u3000\u4e0a\u8a18\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u90e8\u5206\uff08\u7279\u5b9a\u5b85\u5730\u7b49\uff09\u306e\u9762\u7a4d\u53ca\u3073\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u4fa1\u984d<\/strong><\/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>100\u33a1 \u00d7 80\u33a1\uff0f200\u33a1 \uff1d 40\u33a1<br \/>\n100,000,000\u5186 \u00d7 1\/2 \u00d7 80\u33a1\uff0f200\u33a1 \uff1d 20,000,000\u5186\uff08\u7279\u5b9a\u5b85\u5730\u7b49\u306e\u4fa1\u984d\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\u2462\u3000\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a<\/strong><\/span><\/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><span style=\"color: #333399;\"><strong>\u2460<\/strong><\/span>\uff0f<span style=\"color: #333399;\"><strong>\u2461<\/strong><\/span> \uff1d 65\uff05 \u2267 15\uff05<\/p>\n<\/div>\n<span style=\"color: #800080;\">\u27a1<\/span>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #800080;\">\uff21\u5b85\u5730\u306f\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\uff22\u5b85\u5730\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\u2460\u3000\u4e8b\u696d\u4e3b\u5bb0\u8005\u304c\u6709\u3057\u3066\u3044\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u3046\u3061\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u4fa1\u984d\uff08\u5206\u5b50\uff09<\/strong><\/span><\/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>2,000,000\u5186\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\u2461\u3000\u88ab\u76f8\u7d9a\u4eba\u304c\u6709\u3057\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u90e8\u5206\u306e\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u4fa1\u984d\uff08\u5206\u6bcd\uff09<\/strong><\/span><\/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>40,000,000\u5186\uff08\u7279\u5b9a\u5b85\u5730\u7b49\u306e\u4fa1\u984d\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\u2462\u3000\u7279\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a<\/strong><\/span><\/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><span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\uff0f<span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span> \uff1d \uff15\uff05 \uff1c 15\uff05<\/p>\n<\/div>\n<p><span style=\"color: #800080;\">\u27a1<\/span>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #800080;\">\uff22\u5b85\u5730\u306f\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/span><\/p>\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\u5b9a\u4e8b\u696d\u306e\u5224\u5b9a\u306f\u3001\u4e8b\u696d\u7528\u5171\u7528\u65e5\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306e\u73fe\u6cc1\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u6642\u306b\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u3068\u898b\u8fbc\u307e\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u6e1b\u4fa1\u3084\u9664\u5374\u7b49\u306e\u7406\u7531\u3067\u5224\u5b9a\u7b97\u5f0f\u306e\u5206\u5b50\u304c\u6e1b\u984d\u3068\u306a\u308a\u3001\u7279\u5b9a\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u304c\u4e0a\u6607\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5206\u6bcd\u304c\u5897\u984d\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\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>\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\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u9644\u5247\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621031\u5e74\u6cd5\u5f8b\u7b2c\uff16\u53f7\uff09\u9644\u5247<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    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