{"id":259063,"date":"2022-08-18T10:15:40","date_gmt":"2022-08-18T01:15:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259063"},"modified":"2022-08-19T12:08:20","modified_gmt":"2022-08-19T03:08:20","slug":"inheritance-article-347","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-347\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c49\u56de\u3011\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u3042\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6709\u5229\u9078\u629e\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\u7b2c49\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u3042\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6709\u5229\u9078\u629e\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\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u4e0b\u8a18\u306e\u571f\u5730\u5efa\u7269\u306b\u3064\u3044\u3066\u3001\u914d\u5076\u8005\u4e59\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u53d6\u5f97\u3057\u3001\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u6a29\u3092\u4e59\u3001\u9577\u7537\u4e19\u53ca\u3073\u4e8c\u7537\u4e01\u304c\u5171\u6709\u30671\/3\u305a\u3064\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u4e59\u53ca\u3073\u4e19\u306f\u7532\u3068\u540c\u5c45\u3057\u3066\u304a\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u5bfe\u8c61\u8005\u3067\u3059\u304c\u3001\u4e01\u306f\u7532\u3068\u5225\u5c45\u3057\u3066\u3044\u305f\u305f\u3081\u3001\u7279\u4f8b\u5bfe\u8c61\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9078\u629e\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e19\u304b\u3089\u512a\u5148\u7684\u306b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u306f\u4e59\u53ca\u3073\u4e19\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u305d\u308c\u305e\u308c\u4f55\u33a1\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-259064 size-large alignnone\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1-1024x520.png\" alt=\"\" width=\"1024\" height=\"520\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1-1024x520.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1-300x152.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1-768x390.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1-600x304.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-1.png 1283w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><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<ul>\n<li>\u571f\u5730\u5168\u4f53\u306e\u8a55\u4fa1\u91d1\u984d90,000,000\u5186\uff08\u9762\u7a4d900\u33a1\uff09<br \/>\n\uff08\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d30,000,000\u5186\u3001\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d60,000,000\u5186\uff09<\/li>\n<\/ul>\n<\/div>\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\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u3001\u5358\u306b\u300c\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u4e19\u3092\u512a\u5148\u7684\u306b\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\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:#4682B4;\">\n\t\t<ul>\n<li>\u4e59\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\uff1a130\u33a1\uff08330\u33a1\uff0d200\u33a1\uff09<\/li>\n<li>\u4e19\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\uff1a200\u33a1\uff08900\u33a1\u00d760,000,000\u5186\uff0f90,000,000\u5186\u00d71\/3\uff09<\/li>\n<\/ul>\n<\/div>\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\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u571f\u5730\u5efa\u7269\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u5229\u7528\u6a29\u3068\u6240\u6709\u6a29\u3092\u5206\u3051\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/pdf\/1470-16-1.pdf\" target=\"_blank\" rel=\"noopener\">\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u660e\u7d30\u66f8<\/a>\u300d\u3067\u306f\u3001\u5efa\u7269\u306e\u5229\u7528\u6a29\u3092\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300d\u3001\u5efa\u7269\u306e\u6240\u6709\u6a29\u3092\u300c\u5c45\u4f4f\u5efa\u7269\u300d\u3001\u571f\u5730\u306e\u5229\u7528\u6a29\u3092\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304f\u6577\u5730\u5229\u7528\u6a29\u300d\u3001\u571f\u5730\u306e\u6240\u6709\u6a29\u3092\u300c\u5c45\u4f4f\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u571f\u5730\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-259070 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-2-1.png\" alt=\"\" width=\"450\" height=\"264\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-2-1.png 969w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-2-1-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-2-1-768x450.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-2-1-600x352.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\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\u672c\u9023\u8f09\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u300d\u3001\u300c\u5efa\u7269\u6240\u6709\u6a29\u300d\u3001\u300c\u6577\u5730\u5229\u7528\u6a29\u300d\u3001\u300c\u6577\u5730\u6240\u6709\u6a29\u300d\u3068\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u306f\u3001\u4e0a\u8a18\u306e\uff14\u3064\u306e\u533a\u5206\u306e\u3046\u3061\u3001\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u81ea\u4f53\u306f\u3001\u5efa\u7269\u306e\u6a29\u5229\u3067\u3042\u308a\u3001\u5b85\u5730\u7b49\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d\u306e\u8a08\u7b97\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001\u6577\u5730\u5229\u7528\u6a29\u306e\u4fa1\u984d\u3068\u6577\u5730\u6240\u6709\u6a29\u306e\u4fa1\u984d\u306e\u6bd4\u3067\u6309\u5206\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u2465\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-4-1-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff11\u306e\uff12<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7b97\u5f0f\u3009<\/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 style=\"margin-bottom: 3px;\"><strong>\uff11\u3000\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259066\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-3.png\" alt=\"\" width=\"500\" height=\"66\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-3.png 987w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-3-300x40.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-3-768x102.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-3-600x80.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff12\u3000\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259067\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-4.png\" alt=\"\" width=\"500\" height=\"62\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-4.png 985w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-4-300x37.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-4-768x96.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-4-600x75.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -60px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u7559\u610f\u70b9<\/span><\/p>\n<p style=\"margin-left: 24px; text-indent: 12px; margin-bottom: 20px; margin-top: -20px; padding-left: 0px;\"><span style=\"font-size: 12px;\">\u88ab\u76f8\u7d9a\u4eba\u304c\u5171\u6709\u6301\u5206\u3092\u6709\u3059\u308b\u6642\u306b\u306f\u3001\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u6301\u5206\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u501f\u5730\u6a29\u3092\u6709\u3059\u308b\u6642\u306b\u306f\u3001\u501f\u5730\u6a29\u5272\u5408\u3092\u4e57\u3058\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3092\u305d\u306e\u307e\u307e\u4f7f\u7528\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>\uff12\u3000\u53d6\u5f97\u8005\u3054\u3068\u306e\u5b85\u5730\u7b49\u306e\u9762\u7a4d<\/strong><\/h4>\n<p>\u53d6\u5f97\u8005\u3054\u3068\u306e\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259068\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5-1024x309.png\" alt=\"\" width=\"550\" height=\"166\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5-1024x309.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5-300x91.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5-768x232.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5-600x181.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/08\/syoukiboqa49-5.png 1103w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 10px; margin-top: -25px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000900\u33a1\u00d730,000,000\u5186\uff0f90,000,000\u5186\uff1d300\u33a1<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000900\u33a1\u00d760,000,000\u5186\uff0f90,000,000\u5186\uff1d600\u33a1<\/span><\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306e\u7279\u4f8b\u5bfe\u8c61\u8005\u306f\u3001\u4e59\u53ca\u3073\u4e19\u306e\uff12\u4eba\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306f\u3001\u4e59\u304c500\u33a1\uff08300\u33a1\uff0b200\u33a1\uff09\u3001\u4e19\u304c200\u33a1\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\u306e\u5834\u5408\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9650\u5ea6\u9762\u7a4d\u306f\u3001330\u33a1\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u7bc4\u56f2\u5185\u3067\u9078\u629e\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u540c\u4e00\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u306f\u3001\u4e00\u81f4\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u304c\uff11\u4eba\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u3092\u9664\u304d\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u7b49\u306e\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u2464\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e59\u53ca\u3073\u4e19\u306f\u3001\u8a71\u3057\u5408\u3044\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u7bc4\u56f2\u5185\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u512a\u5148\u7684\u306b\u4e19\u304c\u7279\u4f8b\u9069\u7528\u3092\u3059\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e19\u304c200\u33a1\u3092\u9069\u7528\u3057\u3001\u6b8b\u308a\u306e\u9762\u7a4d130\u33a1\uff08330\u33a1\uff0d200\u33a1\uff09\u3092\u4e59\u304c\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eee\u306b\u4e01\u3082\u7279\u4f8b\u5bfe\u8c61\u8005\u3067\u3042\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u3001\u4e19\u53ca\u3073\u4e01\u306e\uff13\u4eba\u304c\u8a71\u3057\u5408\u3044\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u7bc4\u56f2\u5185\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u901a\u5e38\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u304c\u306a\u3044\u5b50\u3067\u3042\u308b\u4e19\u53ca\u3073\u4e01\u304b\u3089\u512a\u5148\u7684\u306b\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u65b9\u304c\u5168\u4f53\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u306f\u5c11\u306a\u304f\u306a\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eee\u306b\u7279\u4f8b\u5bfe\u8c61\u8005\u304c\u914d\u5076\u8005\u306e\u4e59\u306e\u307f\u3067\u4e19\u53ca\u3073\u4e01\u3082\u7279\u4f8b\u5bfe\u8c61\u8005\u3067\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6577\u5730\u6240\u6709\u6a29\u3092\u4e19\u53ca\u3073\u4e01\u304c1\/2\u305a\u3064\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u306b\u4fc2\u308b\u6577\u5730\u5229\u7528\u6a29\u306e300\u33a1\u306e\u307f\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u9650\u5ea6\u9762\u7a4d\u672a\u6e80\u3067\u306e\u7279\u4f8b\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u304c\u6577\u5730\u5229\u7528\u6a29\u3060\u3051\u3067\u306a\u304f\u3001\u6577\u5730\u6240\u6709\u6a29\u3082\u53d6\u5f97\u3057\u305f\u65b9\u304c\u3044\u3044\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6577\u5730\u6240\u6709\u6a29\u3092\u53d6\u5f97\u3059\u308b\u914d\u5076\u8005\u4ee5\u5916\u306e\u89aa\u65cf\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u8005\u3067\u3042\u308b\u304b\u5426\u304b\u3082\u542b\u3081\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\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;\">\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u8005\u306e\u305d\u308c\u305e\u308c\u306e\u9762\u7a4d\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u9762\u7a4d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u306e\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u6309\u5206\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8868\u3084\u56f3\u306b\u3057\u3066\u6574\u7406\u3059\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\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\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd569\u306e\uff14\u2460\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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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