{"id":259335,"date":"2022-09-15T10:13:34","date_gmt":"2022-09-15T01:13:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259335"},"modified":"2022-10-31T11:03:43","modified_gmt":"2022-10-31T02:03:43","slug":"inheritance-article-351","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-351\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u300c\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\uff08\u4e00\u90e8\u7a7a\u5ba4\u3042\u308a\uff09\u306b\u4fc2\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u3042\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\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\u7b2c51\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\uff08\u4e00\u90e8\u7a7a\u5ba4\u3042\u308a\uff09\u306b\u4fc2\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u3042\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\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\u306f\u4ee4\u548c\uff14\u5e74\uff19\u6708\uff16\u65e5\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\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\u9577\u7537\u4e19\u304c\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u4e59\u53ca\u3073\u4e19\u306f\uff12\u968e\u3067\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\u3002\u306a\u304a\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8cb8\u4ed8\u4e8b\u696d\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\u76f8\u7d9a\u5f8c\u306f\u3001\u305d\u306e\u8cb8\u4ed8\u4e8b\u696d\u3092\u4e19\u304c\u627f\u7d99\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e19\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u5bfe\u8c61\u8005\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259369\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1.png\" alt=\"\" width=\"450\" height=\"651\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1.png 785w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1-207x300.png 207w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1-708x1024.png 708w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1-768x1110.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-1-1-600x868.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/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<ul>\n<li>\u571f\u5730\u5168\u4f53\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d90,000,000\u5186\uff08\u9762\u7a4d480\u33a1\uff09<\/li>\n<li>\u501f\u5730\u6a29\u5272\u5408\uff1d60\uff05\u3001\u501f\u5bb6\u6a29\u5272\u5408\uff1d30\uff05\u3001\uff11\u968e\u90e8\u5206\u306e\u8cc3\u8cb8\u5272\u5408\uff1d50\uff05<\/li>\n<li>\uff12\u968e\u90e8\u5206\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186\u00d7192\u33a1\uff0f480\u33a1\uff1d36,000,000\u5186<\/li>\n<li>\uff11\u968e\u90e8\u5206\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186\u00d7288\u33a1\uff0f480\u33a1\u00d7\uff08\uff11\uff0d60\uff05\u00d730\uff05\u00d750\uff05\uff09\uff1d49,140,000\u5186<\/li>\n<li>\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a<br \/>\n90,000,000\u5186\u00d7\uff08200\u33a1\uff0d60\u33a1\uff09\uff0f200\u33a1\uff1d63,000,000\u5186<br \/>\n63,000,000\u5186\uff0d63,000,000\u5186\u00d70.4 <span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff1d37,800,000\u5186<\/li>\n<\/ul>\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\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5b58\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u8907\u5229\u73fe\u4fa1\u7387<\/span><\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u524d\u5f8c\u306b\u304a\u3051\u308b\uff11\u968e\u306e\u8cc3\u8cb8\u72b6\u6cc1\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002\uff14\u90e8\u5c4b\u306e\u5404\u968e\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u3058\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259337 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2.png\" alt=\"\" width=\"1263\" height=\"565\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2.png 1263w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2-300x134.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2-1024x458.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2-768x344.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-2-600x268.png 600w\" sizes=\"(max-width: 1263px) 100vw, 1263px\" \/><\/a><\/p>\n<p>101\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3001102\u53f7\u5ba4\u53ca\u3073103\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9078\u629e\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6e1b\u984d\u91d1\u984d\u304c\u6700\u5927\u306b\u306a\u308b\u3088\u3046\u306b\u9078\u629e\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<br \/>\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\u6e1b\u984d\u91d1\u984d\u304c\u6700\u5927\u306b\u306a\u308b\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306f\u3001\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4e59\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u6577\u5730\u5229\u7528\u6a29\uff09\uff1a115.2\u33a1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u4e19\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u6577\u5730\u6240\u6709\u6a29\uff09\uff1a76.8\u33a1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u81ea\u7528\u5730\u90e8\u5206\uff09\uff1a28.8\u33a1\uff08103\u53f7\u5ba4\u306e\u6577\u5730\u6240\u6709\u6a29\u90e8\u5206\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u8cb8\u5bb6\u5efa\u4ed8\u5730\u90e8\u5206\uff09\uff1a54.83636363\u33a1<\/p>\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\u7b49\u304c\u53ca\u3076\u7bc4\u56f2<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u7121\u511f\u3067\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u3059\u308b\u6a29\u5229\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u6c11\u6cd51028\uff09\u3002\u305f\u3060\u3057\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u4e00\u90e8\u304c\u8cc3\u8cb8\u7528\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc3\u501f\u4eba\u306b\u6a29\u5229\u3092\u4e3b\u5f35\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u306e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u304b\u3089\u300c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u300d\u3092\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd523\u306e\uff12\u2460\u4e00\u304b\u3063\u3053\u66f8\u30fb\u2462\u304b\u3063\u3053\u66f8\u3001\u76f8\u4ee4\uff15\u306e\uff17\uff09\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u6577\u5730\u5229\u7528\u6a29\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u904e\u7a0b\uff0890,000,000\u5186\u00d7\uff08200\u33a1\uff0d60\u33a1\uff09\uff0f200\u33a1\uff1d63,000,000\u5186\uff09\u306b\u304a\u3044\u3066\u300160\u33a1\uff08120\u33a1\uff0f\uff14\u00d7\uff12\u90e8\u5c4b\uff09\u90e8\u5206\u306f\u300c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u300d\u3068\u3057\u3066\u3001\u6577\u5730\u5229\u7528\u6a29\u306e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cb8\u5bb6\u53ca\u3073\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u3044\u308f\u3086\u308b\u300c\u4e00\u6642\u7684\u306a\u7a7a\u5ba4\u300d\u306e\u90e8\u5206\u3092<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/05.htm#a-26\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054 26\uff08\uff12\uff09<\/a>\u306e\u300c\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u308b\u5404\u72ec\u7acb\u90e8\u5206\u300d\u306b\u542b\u3080\u3053\u3068\u3068\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u5404\u72ec\u7acb\u90e8\u5206\u3092\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u3092\u3059\u308b\u5834\u5408\u306e\u300c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u300d \u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/03\/01.htm#a-23_2_1\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a 23\u306e\uff12\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u901a\u9054\u306e\u53d6\u6271\u3044\u306f\u3001\u6c11\u6cd5\u4e0a\u306f101\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306b\u304a\u3044\u3066\u7a7a\u5ba4\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a2d\u5b9a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u3067\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6574\u5408\u6027\u3092\u8003\u616e\u3057\u3001\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\u306f\u3001\u300c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u300d\u3068\u8003\u3048\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u4eee\u306b101\u53f7\u5ba4\u306b\u3064\u3044\u3066\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u305f\u65b9\u304c\u8a55\u4fa1\u984d\u304c\u4f4e\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u3001\u901a\u5e38\u306f\u3001\u7d99\u7d9a\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u9069\u5426\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c43\u56de\u3011\u300c\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u7a7a\u5ba4\u304c\u3042\u308b\u5834\u5408\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-336\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c43\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001103\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u7a7a\u5ba4\u671f\u9593\u304c\u9577\u3044\u305f\u3081\u3001\u901a\u5e38\u3001\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001101\u53f7\u5ba4\u53ca\u3073104\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u300d\u3068\u3057\u3066\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u53ca\u3070\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001102\u53f7\u5ba4\u53ca\u3073103\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u300d\u4ee5\u5916\u306b\u8a72\u5f53\u3057\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u304c\u3042\u308b\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u53ca\u3076\u7bc4\u56f2\u3092\u56f3\u306b\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1.png\" alt=\"\" width=\"1501\" height=\"1213\" class=\"alignnone size-full wp-image-259876\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1.png 1501w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1-300x242.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1-1024x828.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1-768x621.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-3-1-600x485.png 600w\" sizes=\"(max-width: 1501px) 100vw, 1501px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2022\/10\/31\u3015<\/span><br \/>\n\u4e0a\u56f3<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c\u6577\u5730\u6240\u6709\u6a29\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u300c\u5efa\u7269\u6240\u6709\u6a29\u300d\u306e\u8aa4\u308a\u3067\u3059\u3002<\/p>\n<p>\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\uff12\u968e\u90e8\u5206\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u4e59\u3082\u4e19\u3082\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u5bfe\u8c61\u8005\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e59\u304c\u53d6\u5f97\u3057\u305f\uff12\u968e\u90e8\u5206\u306b\u4fc2\u308b\u6577\u5730\u5229\u7528\u6a29\u3001\u4e19\u304c\u53d6\u5f97\u3057\u305f\uff12\u968e\u90e8\u5206\u306b\u4fc2\u308b\u6577\u5730\u6240\u6709\u6a29\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff11\u968e\u90e8\u5206\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u8cc3\u6599\u306e\u5e30\u5c5e\u306f\u3001\u5efa\u7269\u6240\u6709\u8005\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e19\u304c\u5bb6\u8cc3\u3092\u53d7\u9818\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4e59\u306f\u4e0d\u52d5\u7523\u8cc3\u8cb8\u4e8b\u696d\u3092\u627f\u7d99\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4e19\u304c\u53d6\u5f97\u3057\u305f\uff11\u968e\u90e8\u5206\u306e\u3046\u3061\u8cb8\u4ed8\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u7a7a\u5ba4\u304c\u3042\u308b\u5834\u5408\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c43\u56de\u3011\u300c\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u7a7a\u5ba4\u304c\u3042\u308b\u5834\u5408\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-336\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c43\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u7a7a\u5ba4\u671f\u9593\u304c\u3042\u308b\u7a0b\u5ea6\u9577\u3044\u5834\u5408\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u671f\u9593\u306e\u9593\u3001\u52df\u96c6\u3082\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u3044\u3064\u3067\u3082\u5165\u5c45\u53ef\u80fd\u306a\u72b6\u614b\u3067\u3042\u308c\u3070\u3001\u8cb8\u4ed8\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001103\u53f7\u5ba4\u306e\u6577\u5730\u6240\u6709\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u8cb8\u4ed8\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u501f\u5bb6\u6a29\u63a7\u9664\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u307e\u3068\u3081\u3015<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259346\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-4-1.png\" alt=\"\" width=\"380\" height=\"221\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-4-1.png 735w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-4-1-300x174.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-4-1-600x349.png 600w\" sizes=\"(max-width: 380px) 100vw, 380px\" \/><\/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\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b101\u53f7\u5ba4\u53ca\u3073104\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\u4e19\u304c\u901a\u5e38\u306e\u6240\u6709\u6a29\u3092\u53d6\u5f97\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>\uff13\u3000\u5229\u7528\u533a\u5206\u3054\u3068\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u3068\u9762\u7a4d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u5c45\u4f4f\u7528\u3068\u8cb8\u4ed8\u4e8b\u696d\u7528\u306e\u5229\u7528\u533a\u5206\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u624b\u9806\u3068\u3057\u3066<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2776<\/span>\u3067\u5c45\u4f4f\u7528\u3068\u8cb8\u4ed8\u4e8b\u696d\u7528\u306b\u533a\u5206\u3057\u3066\u8a08\u7b97\u3057\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2777<\/span>\u3067\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u306b\u533a\u5206\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259341 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1.png\" alt=\"\" width=\"1179\" height=\"1513\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1.png 1179w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1-234x300.png 234w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1-798x1024.png 798w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1-768x986.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-5-1-600x770.png 600w\" sizes=\"(max-width: 1179px) 100vw, 1179px\" \/><\/a><\/p>\n<h4><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2776<\/span><\/h4>\n<p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\uff12\u968e\u90e8\u5206\u3068\uff11\u968e\u90e8\u5206\u306e\u5404\u90e8\u5c4b\u3067\u533a\u5206\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\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<ul>\n<li>\uff12\u968e\u90e8\u5206\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186\u00d7192\u33a1\uff0f480\u33a1\uff1d36,000,000\u5186<\/li>\n<li>\uff11\u968e\u90e8\u5206\u306e\u5404\u90e8\u5c4b\u306e\u571f\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186\u00d7288\u33a1\uff0f480\u33a1\u00d71\/4\uff1d13,500,000\u5186<\/li>\n<li>101\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186\u00d7\uff08\uff11\uff0d60\uff05\u00d730\uff05\uff09\uff1d11,070,000\u5186<\/li>\n<li>102\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186<\/li>\n<li>103\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186<\/li>\n<li>104\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186\u00d7\uff08\uff11\uff0d60\uff05\u00d730\uff05\uff09\uff1d11,070,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u3057\u3082\u90e8\u5c4b\u3054\u3068\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u306e\u6709\u7121\uff08\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3057\u306a\u3044\u3082\u306e\u3068\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\uff09\u306b\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u81ea\u7528\u5730\u8a55\u4fa1\u3067\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\uff08103\u53f7\u5ba4\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u512a\u5148\u7684\u306b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u533a\u5206\u3057\u3066\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2777<\/span><\/h4>\n<p>\uff11\u968e\u90e8\u5206\u3068\uff12\u968e\u90e8\u5206\u306e\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u305d\u308c\u305e\u308c\u306e\u571f\u5730\u306e\u9762\u7a4d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u306f\u3001\uff12\u968e\u90e8\u520680\u33a1\u3068\uff11\u968e\u90e8\u5206\u306e\u3046\u3061102\u53f7\u5ba4\u53ca\u3073103\u53f7\u5ba4\u306e\uff12\u90e8\u5c4b\u90e8\u5206\u306e\u5e8a\u9762\u7a4d60\u33a1\uff08120\u33a1\uff0f\uff14\u00d7\uff12\u90e8\u5c4b\uff09\u306e140\u33a1\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff12\u968e\u90e8\u5206\u3001102\u53f7\u5ba4\u53ca\u3073103\u53f7\u5ba4\u306e\u6577\u5730\u5229\u7528\u6a29\u306e\u4fa1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\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<ul>\n<li>\uff12\u968e\u90e8\u5206\uff1a37,800,000\u5186\u00d780\u33a1\uff0f140\u33a1\uff1d21,600,000\u5186<\/li>\n<li>102\u53f7\u5ba4\uff1a37,800,000\u5186\u00d7\uff0860\u33a1\u00f7\uff12\uff09\uff0f140\u33a1\uff1d8,100,000\u5186<\/li>\n<li>103\u53f7\u5ba4\uff1a37,800,000\u5186\u00d7\uff0860\u33a1\u00f7\uff12\uff09\uff0f140\u33a1\uff1d8,100,000\u5186<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/h4>\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>\uff12\u968e\u90e8\u5206\uff1a14,400,000\u5186\uff0836,000,000\u5186\uff0d21,600,000\u5186\uff09<\/li>\n<li>102\u53f7\u5ba4\uff1a5,400,000\u5186\uff0813,500,000\u5186\uff0d8,100,000\u5186\uff09<\/li>\n<li>103\u53f7\u5ba4\uff1a5,400,000\u5186\uff0813,500,000\u5186\uff0d8,100,000\u5186\uff09<\/li>\n<\/ul>\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\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5b58\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u8907\u5229\u73fe\u4fa1\u7387\u30920.4\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u306e\u4fa1\u984d\u6bd4\u306f\uff16\uff1a\uff14\u3068\u306a\u308a\u307e\u3059\uff08\u76f8\u6cd523\u306e\uff12\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d\u3015<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-6-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259362\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-6-1.png\" alt=\"\" width=\"500\" height=\"118\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-6-1.png 975w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-6-1-300x71.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-6-1-768x182.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-6-1-600x142.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d\u3015<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259363\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-7-1.png\" alt=\"\" width=\"500\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-7-1.png 974w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-7-1-300x72.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-7-1-768x184.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-7-1-600x144.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u672c\u554f\u306e\u5834\u5408\u306e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49<\/strong><\/h4>\n<p>\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u3092\u6574\u7406\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259344 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8.png\" alt=\"\" width=\"1159\" height=\"1125\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8.png 1159w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8-300x291.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8-1024x994.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8-768x745.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa51-8-600x582.png 600w\" sizes=\"(max-width: 1159px) 100vw, 1159px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u672c\u554f\u306e\u5834\u5408\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d<\/strong><\/h4>\n<p>\u6e1b\u984d\u91d1\u984d\u304c\u6700\u5927\u9650\u306b\u306a\u308b\u3088\u3046\u306b\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u9069\u7528\u9806\u4f4d\u306f\u3001\u4e0b\u8a18\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u3046\u3061\u81ea\u7528\u5730\u90e8\u5206\uff08103\u53f7\u5ba4\u306e\u6577\u5730\u6240\u6709\u6a29\u90e8\u5206\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u3046\u3061\u8cb8\u5bb6\u5efa\u4ed8\u5730\u90e8\u5206\uff08101\u53f7\u5ba4\u3001104\u53f7\u5ba4\uff09<\/p>\n<\/div>\n<h4><strong>\u3014\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3015<\/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\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u9762\u7a4d115.2\u33a1\u3001\u4e19\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u9762\u7a4d76.8\u33a1\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306f\u3001\u5408\u8a08\u3067192\u33a1\uff08115.2\u33a1\uff0b76.8\u33a1\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3014\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3015<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9650\u5ea6\u9762\u7a4d\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002\u9650\u5ea6\u9762\u7a4d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u8f09<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\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>200\u33a1\uff0d192\u33a1\u00d7200\u33a1\uff0f330\u33a1\uff1d83.63636363\u33a1<\/p>\n<\/div>\n103\u53f7\u5ba4\u306e\u81ea\u7528\u5730\u8a55\u4fa1\u306e\u6577\u5730\u6240\u6709\u6a29\u90e8\u520628.8\u33a1\u3092\u512a\u5148\u9069\u7528\u3057\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u90e8\u5206\u306f\u5dee\u984d54.83636363\u33a1\uff0883.63636363\u33a1\uff0d28.8\u33a1\uff09\u3092\u9078\u629e\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;\">\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u3068\u306e\u6574\u5408\u6027\u306e\u89b3\u70b9\u304b\u3089\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u53ca\u3076\u7bc4\u56f2\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u9069\u5426\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u306b\u3064\u3044\u3066\u306f\u3001\u90e8\u5c4b\u3054\u3068\u306b\u691c\u8a0e\u3092\u3059\u308b\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>\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd523\u306e\uff12\u2460\u4e00\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c23\u6761\u306e\uff12\u7b2c\uff11\u9805\u7b2c\uff11\u53f7<\/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><\/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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