{"id":258951,"date":"2022-08-04T10:15:45","date_gmt":"2022-08-04T01:15:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258951"},"modified":"2022-08-05T09:20:01","modified_gmt":"2022-08-05T00:20:01","slug":"inheritance-article-343","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-343\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c47\u56de\u3011\u300c\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\uff08\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\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\u7b2c47\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center\"><strong>\u300c\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2<br \/>\n\uff08\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\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\u306e\u76f8\u7d9a\u767a\u751f\u306b\u4f34\u3044\u3001\u7532\u306e\u6240\u6709\u3057\u3066\u3044\u305f\uff21\u571f\u5730\u53ca\u3073\uff22\u571f\u5730\u3092\u9577\u7537\u4e59\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u304c\u9069\u7528\u3067\u304d\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u4f55\u33a1\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4e59\u306f\u4e59\u793e\uff08\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066100\uff05\u306e\u682a\u5f0f\u3092\u4e59\u304c\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\uff09\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3068\u3057\u3066\u4e0d\u52d5\u7523\u8ca9\u58f2\u30fb\u7ba1\u7406\u30fb\u8cc3\u8cb8\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7532\u304c\u6240\u6709\u3057\u3066\u3044\u305f\uff21\u571f\u5730\u53ca\u3073\uff22\u571f\u5730\u306f\u3001\u3044\u305a\u308c\u3082\u4e59\u793e\u306b\u8cc3\u8cb8\u3057\u3066\u304a\u308a\u3001\u4e59\u793e\u304c\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u4e59\u793e\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u53ca\u3073\u90fd\u5e02\u8a08\u753b\u7a0e\u306e\u5408\u8a08\u306e\uff13\u500d\u7a0b\u5ea6\u306e\u5730\u4ee3\u3092\u7532\u306b\u652f\u6255\u3044\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u5efa\u7269\u306e\u76f8\u7d9a\u767a\u751f\u524d\u306e\u5229\u7528\u72b6\u6cc1\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa47-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-258733\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa47-1.png\" alt=\"\" width=\"1208\" height=\"862\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa47-1.png 1208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa47-1-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa47-1-1024x730.png 1024w\" sizes=\"(max-width: 1208px) 100vw, 1208px\" \/><\/a><\/p>\n<p><!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center;margin-bottom: 5px;margin-top: -15px\"><span style=\"color: #cd5c5c\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u3001\u5358\u306b\u300c\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306e\u9069\u7528\u9762\u7a4d\u306f\u3001\uff21\u571f\u5730\u306e200\u33a1\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002\uff22\u571f\u5730\u306f\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\uff21\u571f\u5730\u3092\u512a\u5148\u7684\u306b\u7279\u4f8b\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u6b8b\u308a\u306e\u9069\u7528\u9762\u7a4d\u306f100\u33a1\uff08200\u33a1 \uff0d 200\u33a1 \u00d7 200\u33a1\uff0f400\u33a1\uff09\u3068\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\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\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\u7b2c45\u56de\u3011\u300c\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u304c\u89aa\u65cf\u5916\u3067\u3042\u308b\u5834\u5408\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53ef\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-340\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c45\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u300c\u6cd5\u2f08\u306e\u4e8b\u696d\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3042\u308b\u3053\u3068\u300d\u304c\u8981\u4ef6\u306e\uff11\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5b85\u5730\u7b49\u306e\u3046\u3061\u6cd5\u4eba\u306e\u4e8b\u696d\uff08\u8cb8\u4ed8\u4e8b\u696d\u3092\u9664\u304f\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e\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-4-23\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d23<\/a>\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px;text-indent: -30px;margin-bottom: 3px\">\uff08\uff11\uff09\u3000\u305d\u306e\u6cd5\u4eba\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff08\u305d\u306e\u8cb8\u4ed8\u3051\u304c\u8cc3\u8cb8\u501f\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 30px;text-indent: -30px;margin-bottom: 3px\">\uff08\uff12\uff09\u3000\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u3082\u306e\uff08\u305d\u306e\u89aa\u65cf\u304c\u305d\u306e\u5efa\u7269\u7b49\u306e\u6577\u5730\u3092\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u7121\u511f\u3067\u501f\u308a\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u5efa\u7269\u7b49\u306b\u9650\u308b\u3002\uff09\u3067\u3001\u305d\u306e\u6cd5\u4eba\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u3082\u306e\uff08\u305d\u306e\u8cb8\u4ed8\u3051\u304c\u8cc3\u8cb8\u501f\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u306e\u4e8b\u696d\u304b\u3089\u3001\u8cb8\u4ed8\u4e8b\u696d\u304c\u9664\u304b\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u8cb8\u4ed8\u4e8b\u696d\u306e\u7bc4\u56f2\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u2460\u2466\u2472\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa45-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-258138\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa45-1.png\" alt=\"\" width=\"1177\" height=\"289\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa45-1.png 1177w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa45-1-300x73.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/syoukiboqa45-1-1024x251.png 1024w\" sizes=\"(max-width: 1177px) 100vw, 1177px\" \/><\/a><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u4eba\u304c\u8cb8\u4ed8\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u6cd5\u4eba\u304c\u8cb8\u4ed8\u4e8b\u696d\u3068\u8cb8\u4ed8\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5b85\u5730\u7b49\u306e\u5229\u7528\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u672c\u793e\u5b85\u5730\u7b49\u306e\u3088\u3046\u306b\u8cb8\u4ed8\u4e8b\u696d\u3068\u8cb8\u4ed8\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1\u3001\u5f93\u696d\u54e1\u6570\u3001\u58f2\u4e0a\u9ad8\u7b49\u306e\u5408\u7406\u7684\u306a\u57fa\u6e96\u3067\u6309\u5206\u3057\u3066\u8cb8\u4ed8\u4e8b\u696d\u3068\u8cb8\u4ed8\u4e8b\u696d\u4ee5\u5916\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px;text-indent: -15px\"><strong>\uff12\u3000\u8cb8\u4ed8\u4e8b\u696d\u306e\u5177\u4f53\u7684\u306a\u7bc4\u56f2<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u306f\u3001\u4e0a\u8a18\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u305d\u306e\u4ed6\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u53ca\u3073\u6e96\u4e8b\u696d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306a\u4e8b\u696d\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\uff11\u3064\u306e\u57fa\u6e96\u3068\u3057\u3066\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u3092\u57fa\u306b\u305d\u306e\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4e0b\u8a18\u306e\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\uff08\u5e73\u621025\u5e7410\u6708\u6539\u5b9a\u30fb\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u65bd\u884c\uff09\u306e\u5c0f\u5206\u985e\u306b\u304a\u3051\u308b691\u3001692\u53ca\u3073693\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u4ed8\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px\"><strong>\u4e2d\u5206\u985e\u300068\u3000\u4e0d\u52d5\u7523\u53d6\u5f15\u696d<\/strong><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\">680\u3000\u7ba1\u7406\u3001\u88dc\u52a9\u7684\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u4e8b\u696d\u6240\uff0868\u4e0d\u52d5\u7523\u53d6\u5f15\u696d\uff09<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6800\u3000\u4e3b\u3068\u3057\u3066\u7ba1\u7406\u4e8b\u52d9\u3092\u884c\u3046\u672c\u793e\u7b49<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6809\u3000\u305d\u306e\u4ed6\u306e\u7ba1\u7406\u3001\u88dc\u52a9\u7684\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u4e8b\u696d\u6240<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\">681\u3000\u5efa\u7269\u58f2\u8cb7\u696d\u3001\u571f\u5730\u58f2\u8cb7\u696d<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6811\u3000\u5efa\u7269\u58f2\u8cb7\u696d<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6812\u3000\u571f\u5730\u58f2\u8cb7\u696d<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\">682\u3000\u4e0d\u52d5\u7523\u4ee3\u7406\u696d\u30fb\u4ef2\u4ecb\u696d<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6821\u3000\u4e0d\u52d5\u7523\u4ee3\u7406\u696d\u30fb\u4ef2\u4ecb\u696d<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px\"><strong>\u4e2d\u5206\u985e\u300069\u3000\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u30fb\u7ba1\u7406\u696d<\/strong><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\">690\u3000\u7ba1\u7406\u3001\u88dc\u52a9\u7684\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u4e8b\u696d\u6240\uff0869\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u30fb\u7ba1\u7406\u696d\uff09<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6900\u3000\u4e3b\u3068\u3057\u3066\u7ba1\u7406\u4e8b\u52d9\u3092\u884c\u3046\u672c\u793e\u7b49<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6909\u3000\u305d\u306e\u4ed6\u306e\u7ba1\u7406\u3001\u88dc\u52a9\u7684\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u4e8b\u696d\u6240<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\"><span style=\"border-bottom: solid 1px #b22222\">691\u3000\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\uff08\u8cb8\u5bb6\u696d\u3001\u8cb8\u9593\u696d\u3092\u9664\u304f\uff09<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\"><span style=\"border-bottom: solid 1px #b22222\">6911\u3000\u8cb8\u4e8b\u52d9\u6240\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\"><span style=\"border-bottom: solid 1px #b22222\">6912\u3000\u571f\u5730\u8cc3\u8cb8\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\"><span style=\"border-bottom: solid 1px #b22222\">6919\u3000\u305d\u306e\u4ed6\u306e\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\"><span style=\"border-bottom: solid 1px #b22222\">692\u3000\u8cb8\u5bb6\u696d\u3001\u8cb8\u9593\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\"><span style=\"border-bottom: solid 1px #b22222\">6921\u3000\u8cb8\u5bb6\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\"><span style=\"border-bottom: solid 1px #b22222\">6922\u3000\u8cb8\u9593\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\"><span style=\"border-bottom: solid 1px #b22222\">693\u3000\u99d0\u8eca\u5834\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\"><span style=\"border-bottom: solid 1px #b22222\">6931\u3000\u99d0\u8eca\u5834\u696d<\/span><\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 15px\">694\u3000\u4e0d\u52d5\u7523\u7ba1\u7406\u696d<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px;padding-left: 45px\">6941\u3000\u4e0d\u52d5\u7523\u7ba1\u7406\u696d<\/p>\n<\/div>\n<p style=\"margin-left: 36px;text-indent: -36px;margin-bottom: 20px;margin-top: -20px\"><span style=\"font-size: 12px\"><span style=\"color: #b22222\">\uff08\u203b\uff09<\/span>\u3000\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/toukei_toukatsu\/index\/seido\/sangyo\/02toukatsu01_03000044.html\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\uff08\u5e73\u621025\u5e7410\u6708\u6539\u5b9a\uff09\uff08\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u65bd\u884c\uff09<\/a>\u300d\u3088\u308a\u4e00\u90e8\u629c\u7c8b\u3001\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308b\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u5206\u985e\u306b\u3088\u308c\u3070\u3001\u4e2d\u5206\u985e\u306e68\uff08\u4e0d\u52d5\u7523\u53d6\u5f15\u696d\uff09\u3084\u5c0f\u5206\u985e\u306e694\uff08\u4e0d\u52d5\u7523\u7ba1\u7406\u696d\uff09\u306f\u3001\u8cb8\u4ed8\u4e8b\u696d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px;text-indent: -15px\"><strong>\uff13\u3000\u793e\u5b85\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9069\u5426<\/strong><\/h4>\n<p>\u6cd5\u4eba\u306e\u793e\u5b85\u7b49\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\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-4-24\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d24<\/a>\uff09\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:#006400;\">\n\t\t<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px\"><span style=\"color: #006400\">\u2460<\/span>\u3000\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u304c\u8cb8\u4ed8\u4e8b\u696d\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px;text-indent: -15px;margin-bottom: 3px\"><span style=\"color: #006400\">\u2461<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u89aa\u65cf\u306e\u307f\u304c\u793e\u5b85\u7b49\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px;text-indent: -15px\"><strong>\uff14\u3000\u672c\u554f\u3078\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<p>\u6cd5\u4eba\u306e\u4e8b\u696d\uff08\u8cb8\u4ed8\u4e8b\u696d\u3092\u9664\u304f\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u3001\u571f\u5730\u3054\u3068\u306b\u691c\u8a0e\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3014\uff21\u571f\u5730\u306b\u3064\u3044\u3066\u3015<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff12<\/strong>\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u4e0d\u52d5\u7523\u306e\u8ca9\u58f2\u30fb\u7ba1\u7406\u306e\u4e8b\u696d\u306f\u8cb8\u4ed8\u4e8b\u696d\u3067\u306f\u3042\u308a\u305b\u3093\u306e\u3067\u3001\u6cd5\u4eba\u306e\u4e8b\u696d\uff08\u8cb8\u4ed8\u4e8b\u696d\u3092\u9664\u304f\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff21\u571f\u5730200\u33a1\u306b\u3064\u3044\u3066\u306f\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\uff22\u571f\u5730\u306b\u3064\u3044\u3066\u3015<\/strong><\/h4>\n<p>\uff11\u968e\u90e8\u5206\u306f\u3001\u6cd5\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u3082\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u89aa\u65cf\u306e\u307f\u304c\u5229\u7528\u3057\u3066\u3044\u308b\u793e\u5b85\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u9650\u5ea6\u9762\u7a4d\u306b\u3064\u3044\u3066\u306f<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u9650\u5ea6\u9762\u7a4d\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u9069\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-269\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\uff21\u571f\u5730\u3067200\u33a1\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b8b\u308a\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u9762\u7a4d\u306f\u3001100\u33a1\uff08200\u33a1\uff0d200\u33a1\u00d7200\u33a1\uff0f400\u33a1\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px;border: 4px double #b22222;background-color: #ffffff;border-radius: 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