{"id":249148,"date":"2022-03-10T10:17:29","date_gmt":"2022-03-10T01:17:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=249148"},"modified":"2022-03-09T10:46:56","modified_gmt":"2022-03-09T01:46:56","slug":"inheritance-article-306","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-306\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c27\u56de\u3011\u300c\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\uff08\u540c\u5c45\u89aa\u65cf\u3068\u5225\u5c45\u89aa\u65cf\u306e\u300c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u300d\u306e\u8981\u4ef6\u306e\u7559\u610f\u70b9\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\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528<br \/>\n\uff08\u540c\u5c45\u89aa\u65cf\u3068\u5225\u5c45\u89aa\u65cf\u306e\u300c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u300d\u306e\u8981\u4ef6\u306e\u7559\u610f\u70b9\uff09\u300d<br \/>\n<\/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\uff08\u76f8\u7d9a\u958b\u59cb\u65e5\uff1a\u4ee4\u548c\uff14\u5e74\uff13\u6708\uff11\u65e5\uff09\u306f\u3001\u4e0b\u8a18\u306e\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u571f\u5730\u5efa\u7269\u306e\u751f\u524d\u306e\u5229\u7528\u72b6\u6cc1\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3001\uff11\u968e\u90e8\u5206\u306f\u7532\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\uff12\u968e\u90e8\u5206\u306f\u9577\u5973\u3067\u3042\u308b\u4e59\u5bb6\u65cf\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u533a\u5206\u767b\u8a18\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5efa\u7269\u306e\u5404\u968e\u3054\u3068\u306b\u7384\u95a2\u304c\u3042\u308a\u3001\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u5efa\u7269\u3067\u7532\u306f\uff11\u968e\u3067\uff11\u4eba\u3067\u751f\u6d3b\u3092\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u7532\u306f\u4e59\u304b\u3089\u8cc3\u6599\u3092\u53ce\u53d7\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u76f8\u7d9a\u767a\u751f\u524d\u306e\u5229\u7528\u72b6\u6cc1\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/syoukiboqa27-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-249258\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/03\/syoukiboqa27-1-1.png\" alt=\"\" width=\"350\" height=\"292\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/syoukiboqa27-1-1.png 594w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/03\/syoukiboqa27-1-1-300x251.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/p>\n<p>\u7532\u306e\u76f8\u7d9a\u767a\u751f\u306b\u4f34\u3044\u3001\u7532\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u53ca\u3073\u5efa\u7269\u3092\u4e59\u53ca\u3073\u9577\u7537\u3067\u3042\u308b\u4e19\u304c1\/2\u305a\u3064\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u53ca\u3073\u4e19\u304c\u9069\u7528\u3067\u304d\u308b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u4f55\u33a1\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u306f\u4e59\u3068\u4e19\u306e\uff12\u4eba\u3067\u3059\u3002\u4e59\u306f\u7532\u3068\u751f\u8a08\u3092\u5225\u306b\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u5f8c\u306f\u5f15\u304d\u7d9a\u304d\u4e0a\u8a18\u306e\u571f\u5730\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u307e\u3059\u3002\u4e19\u306f\u7532\u3068\u751f\u8a08\u3092\u5225\u306b\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u9593\u306e\u9593\u306f\u4f1a\u793e\u306e\u793e\u5b85\u306b\u5c45\u4f4f\u3057\u3001\u76f8\u7d9a\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u4f1a\u793e\u306e\u793e\u5b85\u306b\u5c45\u4f4f\u3057\u3066\u3044\u307e\u3059\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\u4e59\u53ca\u3073\u4e19\u306f\u53d6\u5f97\u3057\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e1\/2\u76f8\u5f53\u3067\u3042\u308b165\u33a1\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u7279\u5b9a\u5c45\u4f4f\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\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\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u2f08\u2f1c\u306f\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u3068\u2f63\u8a08\u3092\u2f00\u306b\u3057\u3066\u3044\u305f\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u89aa\u65cf\uff08\u4ee5\u4e0b\u300c\u88ab\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff08\u5f53\u8a72\u5b85\u5730\u7b49\u304c\uff12\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5b85\u5730\u7b49\u306b\u9650\u308b\u3002\u300c<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c19\u56de\u3011\u300c\uff12\u4ee5\u4e0a\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-293\/\" target=\"_blank\">\u7b2c19\u56de<\/a>\u3067\u89e3\u8aac\u300d\uff09\u3067\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u914d\u5076\u8005\u2f1c\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u89aa\u65cf\uff08\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u914d\u5076\u8005\u3092\u9664\u304f\uff09\u304c\u76f8\u7d9a\u2f1c\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2462\u4e8c\uff09\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306f\u3001\u4e0b\u8a18\u306e<strong>\uff08\uff11\uff09<\/strong>\uff5e<strong>\uff08\uff13\uff09<\/strong>\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u89aa\u65cf\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u540c\u5c45\u89aa\u65cf<\/strong><\/h4>\n<p>\u5f53\u8a72\u89aa\u65cf\u304c\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5f53\u8a72\u5b85\u5730\u7b49\u306e\u4e0a\u306b\u5b58\u3059\u308b\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u2f00\u68df\u306e\u5efa\u7269\uff08\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u914d\u5076\u8005\u2f1c\u306f\u5f53\u8a72\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u90e8\u5206\u306b\u9650\u308b\uff09\u306b<span style=\"border-bottom: solid 1px #b22222;\">\u5c45\u4f4f\u3057\u3066\u3044\u305f<\/span>\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u90e8\u5206\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u306b\u5b9a\u3081\u308b\u90e8\u5206\u3092\u3044\u3044\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u246c\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-4-7-4\" target=\"_blank\">\u63aa\u901a69\u306e\uff14\uff0d\uff17\u306e\uff14<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/02\/syoukiboqa22-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-246861\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/02\/syoukiboqa22-2.png\" alt=\"\" width=\"500\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/02\/syoukiboqa22-2.png 1090w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/02\/syoukiboqa22-2-300x95.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/02\/syoukiboqa22-2-1024x325.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5225\u5c45\u89aa\u65cf<\/strong><\/h4>\n<p>\u5f53\u8a72\u89aa\u65cf\u304c\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\uff08\u63aa\u4ee440\u306e\uff12\u246d\u246e\u3001\u63aa\u898f23\u306e\uff12\u2463\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6b21\u306b\u63b2\u3052\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u308b\u3053\u3068<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #ffa500;\">\n<ul>\n<li>\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u76f8\u6cd5\uff11\u306e\uff13\u2460\u4e00\uff09<\/li>\n<li>\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u76f8\u6cd5\uff11\u306e\uff13\u2460\u4e8c\uff09<\/li>\n<li>\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u76f8\u6cd5\uff11\u306e\uff13\u2460\u56db\uff09\u306e\u3046\u3061\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3059\u308b\u8005<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b<span style=\"border-bottom: solid 1px #b22222;\">\u5c45\u4f4f\u3057\u3066\u3044\u305f<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\uff09\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u5f53\u8a72\u89aa\u65cf\u3001\u5f53\u8a72\u89aa\u65cf\u306e\u914d\u5076\u8005\u3001\u5f53\u8a72\u89aa\u65cf\u306e\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u53c8\u306f\u5f53\u8a72\u89aa\u65cf\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4e00\u5b9a\u306e\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\uff08\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u3092\u9664\u304f\uff09\u306b\u5c45\u4f4f\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u3001\u5f53\u8a72\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u6240\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u751f\u8a08\u4e00\u89aa\u65cf<\/strong><\/h4>\n<p>\u5f53\u8a72\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\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u2f83\u2f30\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e00\u68df\u306e\u5efa\u7269\u3067\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u304c\u4e00\u68df\u306e\u5efa\u7269\uff08\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3092\u9664\u304f\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u68df\u306e\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u2463\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-4-7\" target=\"_blank\">\u63aa\u901a69\u306e\uff14\uff0d\uff17<\/a>\uff09\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<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u5165\u53e3\u306e\u8981\u4ef6\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u51fa\u53e3\u306e\u8981\u4ef6\u3068\u3057\u3066\u53d6\u5f97\u8005\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5165\u53e3\u306e\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u3082\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5165\u53e3\u306e\u8981\u4ef6\u306f\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7d9a\u3044\u3066\u53d6\u5f97\u8005\u306e\u8981\u4ef6\u3067\u3059\u304c\u3001\u53d6\u5f97\u8005\u3054\u3068\u306b\u78ba\u8a8d\u3059\u308b\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3014\u4e59\u306b\u3064\u3044\u3066\u3015<\/strong><\/h4>\n<p>\u4e59\u306f\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u88ab\u76f8\u7d9a\u2f08\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u2f00\u68df\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u8005\u300d\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53d6\u5f97\u8005\u306e\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\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3014\u4e19\u306b\u3064\u3044\u3066\u3015<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff12\uff09<\/strong>\u306e<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u8981\u4ef6\u3067\u3042\u308b\u300c\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\uff09\u304c\u3044\u306a\u3044\u3053\u3068\u300d\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4e59\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<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-4-21\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d21\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u7bc4\u56f2\uff09<\/a>\u306b\u304a\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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