{"id":244407,"date":"2021-12-23T10:17:57","date_gmt":"2021-12-23T01:17:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=244407"},"modified":"2021-12-23T11:10:27","modified_gmt":"2021-12-23T02:10:27","slug":"inheritance-article-290","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-290\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c17\u56de\u3011\u300c\u5148\u4ee3\u4e8b\u696d\u8005\u304b\u3089\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u8005\u304c\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u76f8\u7d9a\u5f8c\u306b\u4e8b\u696d\u627f\u7d99\u3057\u3066\u3044\u308b\u5834\u5408\u3068\u751f\u524d\u306b\u4e8b\u696d\u627f\u7d99\u3057\u3066\u3044\u308b\u5834\u5408\uff09\u300d"},"content":{"rendered":"<div 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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\u4e0b\u8a18\u306e\u901a\u308a\u4ee4\u548c\uff12\u5e74\uff15\u670810\u65e5\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4e2d\u83ef\u6599\u7406\u5c4b\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\uff21\u5b85\u5730\u53ca\u3073\u5bb6\u5c4b\uff08\u3044\u305a\u308c\u3082\u7532\u304c100\uff05\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u5e73\u6210\uff13\u5e74\u304b\u3089\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3059\uff09\u3092\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u306b\u76f8\u7d9a\u3055\u305b\u3001\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u306f\u9577\u7537\u3067\u3042\u308b\u4e19\u306b\u76f8\u7d9a\u3055\u305b\u308b\u65e8\u306e\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e59\u306f\uff21\u5b85\u5730\u53ca\u3073\u5bb6\u5c4b\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u3067\u4ee4\u548c\uff12\u5e7410\u6708\uff15\u65e5\u306b\u6b7b\u4ea1\u3057\u3001\u4e59\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4e19\u304c\uff21\u5b85\u5730\u53ca\u3073\u5bb6\u5c4b\u3092\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e19\u306f\u4e2d\u83ef\u6599\u7406\u5c4b\u306e\u4e8b\u696d\u3092\u4e59\u304b\u3089\u627f\u7d99\u3057\u307e\u3057\u305f\u304c\u3001\u4e8b\u696d\u306e\u5148\u884c\u304d\u304c\u898b\u3048\u305a\u3001\u4ee4\u548c\uff13\u5e74\uff17\u670810\u65e5\u306b\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/12\/syoukiboqa17-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-244409\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/12\/syoukiboqa17-1.png\" alt=\"\" width=\"1197\" height=\"361\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/syoukiboqa17-1.png 1197w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/syoukiboqa17-1-300x90.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/syoukiboqa17-1-1024x308.png 1024w\" sizes=\"(max-width: 1197px) 100vw, 1197px\" \/><\/a><\/p>\n<p>\u6b21\u306e\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u306f\u3001\u7532\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u7532\u304c\u751f\u524d\u307e\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u7532\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u5f8c\u306b\u4e59\u304c\u627f\u7d99\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u7532\u306e\u76f8\u7d9a\u767a\u751f\u306e\uff14\u5e74\u524d\u306b\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u4e59\u306b\u7532\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u3066\u3044\u305f\u5834\u5408<\/p>\n<\/div>\n<!--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<span style=\"color: #666699;\">\u2460<\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u5358\u306b\u300c\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u304c\u3001<span style=\"color: #666699;\">\u2461<\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7279\u4f8b\u306e\u5bfe\u8c61\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\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u2f08\u53c8\u306f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\uff08\u4ee5\u4e0b\u300c\u88ab\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u4e8b\u696d\uff08\u8cb8\u4ed8\u4e8b\u696d\u3092\u9664\u304f\u3001\u4ee5\u4e0b\u540c\u3058\uff09\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2462\u4e00\uff09\u3002<\/p>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u305d\u306e\u89aa\u65cf\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u7533\u544a\u671f\u9650\uff08\u76f8\u7d9a\u7a0e\u6cd527\u6761\u300129\u6761\u53c8\u306f31\u6761\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u3044\u3046\u3002\u4ee5\u4e0b<span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\u306b\u304a\u3044\u3066\u540c\u3058\uff09<\/span>\u307e\u3067\u306e\u9593\u306b\u5f53\u8a72\u5b85\u5730\u7b49\u306e\u4e0a\u3067\u55b6\u307e\u308c\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u2f08\u306e\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7533\u544a\u671f\u9650<\/span>\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>\u305d\u306e\u88ab\u76f8\u7d9a\u2f08\u306e\u89aa\u65cf\u304c\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u3068\u2f63\u8a08\u3092\u2f00\u306b\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u7533\u544a\u671f\u9650\uff08\u76f8\u7d9a\u7a0e\u6cd527\u6761\u300129\u6761\u53c8\u306f31\u6761\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u3044\u3044\u3001\u5f53\u8a72\u89aa\u65cf\u304c\u7533\u544a\u671f\u9650\u524d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b7b\u4ea1\u306e\u2f47\u3002\u4ee5\u4e0b<span style=\"color: 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#006400;\"><strong>\u2461<\/strong><\/span>\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3001\u304b\u3064\u3001\u5b85\u5730\u7b49\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3044\u3064\u307e\u3067\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\u3068<span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span>\u306e\u305d\u308c\u305e\u308c\u306e\u7533\u544a\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u3001\u62ec\u5f27\u66f8\u304d\u306e\u5185\u5bb9\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0b\u8a18<strong>\uff12<\/strong>\u306e\u901a\u308a\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u696d\u7d99\u7d9a\u671f\u9593\u30fb\u5b85\u5730\u7b49\u306e\u4fdd\u6709\u671f\u9593\u306e\u7d42\u671f<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11<\/strong>\u306b\u8a18\u8f09\u306e\u901a\u308a\u4e8b\u696d\u7d99\u7d9a\u671f\u9593\u30fb\u5b85\u5730\u7b49\u306e\u4fdd\u6709\u671f\u9593\u306e\u7d42\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e<span style=\"color: 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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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u539f\u5247\u3068\u3057\u3066\u3001\u4ee4\u548c\uff13\u5e74\uff13\u670810\u65e5\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e59\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u4ee4\u548c\uff13\u5e74\uff18\u6708\uff15\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u540c\u65e5\u307e\u3067\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3001\u304b\u3064\u3001\u5b85\u5730\u7b49\u3092\u4fdd\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>\u4e59\u306e\u5206\u306e\u7532\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff18\u6708\uff15\u65e5\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e8b\u696d\u7d99\u7d9a\u671f\u9593\u30fb\u5b85\u5730\u7b49\u306e\u4fdd\u6709\u671f\u9593\u306e\u7d42\u671f\u306f\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e<span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span>\u306e\u898f\u5b9a\u306b\u3088\u308a\u6b7b\u4ea1\u306e\u65e5\u3067\u3042\u308b\u4ee4\u548c\uff12\u5e7410\u6708\uff15\u65e5\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u540c\u65e5\u307e\u3067\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3001\u304b\u3064\u3001\u5b85\u5730\u7b49\u3092\u4fdd\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #cd853f;\"><strong>\u2460<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\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-4-15\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d15\uff08\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u89aa\u65cf\u304c\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\uff09<\/a>\u306b\u304a\u3044\u3066\u4e0b\u8a18\u306e\u901a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\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-bottom: 3px;\"><strong>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d15\uff08\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u89aa\u65cf\u304c\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\uff09<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u5f53\u8a72\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u89aa\u65cf\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5f53\u8a72\u89aa\u65cf\u306e\u76f8\u7d9a\u4eba\u304c\u3001<span style=\"border-bottom: solid 1px 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30px;\">\uff08\u6ce8\uff09\u3000\u5f53\u8a72\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff11\u53f7\u30a4\u53c8\u306f\u7b2c\uff14\u53f7\u30a4\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u540c\u9805\u7b2c\uff11\u53f7\u53c8\u306f\u7b2c\uff14\u53f7\u306e\u7533\u544a\u671f\u9650\u306f\u3001<span style=\"border-bottom: solid 1px 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12px;\">\uff08\u203b\uff09\u3000\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308a\u52a0\u7b46\u3002<\/span><\/p>\n<p>\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff11\u53f7\u30a4\u306f\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e<span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u306e\u8981\u4ef6\u3092\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c27\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u7533\u544a\u671f\u9650\u306f\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u5ef6\u9577\u3055\u308c\u305f\u671f\u9650\u3067\u3042\u308b\u4ee4\u548c\uff13\u5e74\uff18\u6708\uff15\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u554f\u3078\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7532\u304c\u751f\u524d\u307e\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u7532\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u5f8c\u306b\u4e59\u304c\u627f\u7d99\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff12<\/strong>\u306b\u8a18\u8f09\u306e\u901a\u308a\u3001\u4e59\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u4e19\u304c\u5ef6\u9577\u3055\u308c\u305f\u7533\u544a\u671f\u9650\u3067\u3042\u308b\u4ee4\u548c\uff13\u5e74\uff18\u6708\uff15\u65e5\u307e\u3067\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4e19\u306f\u4ee4\u548c\uff13\u5e74\uff17\u670810\u65e5\u306b\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e19\u304c\u7532\u304b\u3089\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u5ef6\u9577\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u4e19\u306f\u4ee4\u548c\uff13\u5e74\uff13\u670810\u65e5\u307e\u3067\u306b\u4e19\u306e\u5206\u306e\u7532\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4ee4\u548c\uff13\u5e74\uff18\u6708\uff15\u65e5\u307e\u3067\u306b\u4e59\u306e\u5206\u306e\u7532\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5b9f\u52d9\u4e0a\u306f\u3001\u540c\u4e00\u306e\u7533\u544a\u5185\u5bb9\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u901a\u5e38\u306f\u3001\u4e59\u53ca\u3073\u4e19\u306e\u5206\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u4ee4\u548c\uff13\u5e74\uff13\u670810\u65e5\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u305d\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f8c\u65e5\u3001\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eee\u306b\u4ee4\u548c\uff13\u5e74\uff17\u670810\u65e5\u306b\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7532\u306e\u76f8\u7d9a\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4e59\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3082\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u4e59\u306b\u3064\u3044\u3066\u306f\u3001\u4e59\u306e\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u554f\u984c\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u4e59\uff09\u304c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u76f8\u7d9a\u53c8\u306f\u305d\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u907a\u8d08\u306b\u3088\u308a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u53d6\u5f97\u306e\u65e5\u4ee5\u5f8c\u305d\u306e\u5b85\u5730\u7b49\u3092\u5f15\u304d\u7d9a\u304d\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u2468\uff09\u306e\u3067\u3001\u7532\u306e\u4e8b\u696d\u958b\u59cb\u304b\u3089\u8d77\u7b97\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u300c\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u300d\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\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\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<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7532\u306e\u76f8\u7d9a\u767a\u751f\u306e\uff14\u5e74\u524d\u306b\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u4e59\u306b\u7532\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff12<\/strong>\u306b\u8a18\u8f09\u306e\u901a\u308a\u3001\u4e59\u304c\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u81ea\u5df1\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308c\u3070\u3001\u7532\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e59\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u4e19\u304c\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4e19\u304c\u4ee4\u548c\uff13\u5e74\uff18\u6708\uff15\u65e5\u307e\u3067\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3001\u304b\u3064\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/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;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u5f8c\u306b\u627f\u7d99\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u627f\u7d99\u8005\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5ef6\u9577\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u305d\u306e\u4e8b\u696d\u627f\u7d99\u8005\u306e\u76f8\u7d9a\u4eba\u304c\u4e8b\u696d\u306e\u7d99\u7d9a\u3068\u5b85\u5730\u7b49\u306e\u4fdd\u6709\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8981\u4ef6\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u3068\u8aac\u660e\u3092\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\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\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<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><\/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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