{"id":259410,"date":"2022-09-22T10:15:54","date_gmt":"2022-09-22T01:15:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259410"},"modified":"2022-09-21T17:41:53","modified_gmt":"2022-09-21T08:41:53","slug":"inheritance-article-352","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-352\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c52\u56de\u3011\u300c\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3067\u3042\u308b\u5efa\u7269\uff08\u533a\u5206\u767b\u8a18\u306a\u3057\uff09\u306b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\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\u7b2c52\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3067\u3042\u308b\u5efa\u7269\uff08\u533a\u5206\u767b\u8a18\u306a\u3057\uff09\u306b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u8a2d\u5b9a\u3057\u305f\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\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\uff08\u76f8\u7d9a\u958b\u59cb\u65e5\uff1a\u4ee4\u548c\uff14\u5e74\uff19\u670815\u65e5\uff09\u306f\u3001\u4e0b\u8a18\u306e\u571f\u5730\u53ca\u3073\u5efa\u7269\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u571f\u5730\u5efa\u7269\u306e\u751f\u524d\u306e\u5229\u7528\u72b6\u6cc1\u306f\u3001\uff11\u968e\u90e8\u5206\u306f\u7532\u3068\u7532\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\uff12\u968e\u90e8\u5206\u306f\u9577\u5973\u3067\u3042\u308b\u4e19\u5bb6\u65cf\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u533a\u5206\u767b\u8a18\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5efa\u7269\u306e\u5404\u968e\u3054\u3068\u306b\u7384\u95a2\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7532\u306f\u4e19\u304b\u3089\u8cc3\u6599\u306f\u53ce\u53d7\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>\u7532\u306e\u76f8\u7d9a\u767a\u751f\u306b\u4f34\u3044\u3001\u7532\u306e\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u53ca\u3073\u5efa\u7269\u306b\u3064\u3044\u3066\u4e59\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u53d6\u5f97\u3057\u3001\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u6a29\u3092\u4e19\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u53ca\u3073\u4e19\u304c\u9069\u7528\u3067\u304d\u308b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u4f55\u33a1\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u306f\u4e59\u3068\u4e19\u306e\uff12\u4eba\u3067\u3059\u3002\u4e19\u306f\u7532\u3068\u751f\u8a08\u3092\u5225\u306b\u3057\u3066\u304a\u308a\u3001\u76f8\u7d9a\u5f8c\u306f\u5f15\u304d\u7d9a\u304d\uff12\u968e\u306b\u5c45\u4f4f\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259411 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1.png\" alt=\"\" width=\"1109\" height=\"1123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1.png 1109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1-296x300.png 296w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1-1011x1024.png 1011w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1-768x778.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1-600x608.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-1-100x100.png 100w\" sizes=\"(max-width: 1109px) 100vw, 1109px\" \/><\/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\u984d\uff1a66,000,000\u5186<\/li>\n<li>\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a66,000,000\u5186 \uff0d 66,000,000\u5186 \u00d7 0.4 <span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff1d 39,600,000\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><!--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\u4e59\u304c\u53d6\u5f97\u3057\u305f\u6577\u5730\u5229\u7528\u6a29198\u33a1\uff0890\u33a1\uff0b108\u33a1\uff09\u3001\u4e19\u304c\u53d6\u5f97\u3057\u305f\u6577\u5730\u6240\u6709\u6a29132\u33a1\uff0860\u33a1\uff0b72\u33a1\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u5358\u306b\u300c\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong><span style=\"color: #333399;\">\u25c6\u3000<\/span><span style=\"color: #800080;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u3000<span style=\"color: #333399;\">\u25c6<\/span><span style=\"color: #cd853f;\">\uff3b\u89e3\u8aac\uff3d<\/span><\/span><span style=\"color: #333399;\">\u25c6\u3000<\/span><span style=\"color: #800080;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u3000<\/span><span style=\"color: #333399;\">\u25c6<\/span><\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\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\uff12\u968e\u90e8\u5206\u306f\u8cc3\u8cb8\u501f\u3067\u306f\u306a\u304f\u4f7f\u7528\u8cb8\u501f\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5efa\u7269\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u53ca\u3076\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u306e\u53ca\u3076\u7bc4\u56f2\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\/09\/syoukiboqa52-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259416 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-2-1.png\" alt=\"\" width=\"1299\" height=\"989\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-2-1.png 1299w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-2-1-300x228.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-2-1-1024x780.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-2-1-768x585.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-2-1-600x457.png 600w\" sizes=\"(max-width: 1299px) 100vw, 1299px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426<\/strong><\/h4>\n<p>\u4e00\u68df\u306e\u5efa\u7269\u3067\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\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\u7b2c27\u56de\u3011\u300c\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\uff08\u540c\u5c45\u89aa\u65cf\u3068\u5225\u5c45\u89aa\u65cf\u306e\u300c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u300d\u306e\u8981\u4ef6\u306e\u7559\u610f\u70b9\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-306\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c27\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u4f8b\u306e\u5224\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5165\u53e3\u306e\u8981\u4ef6\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u51fa\u53e3\u306e\u8981\u4ef6\u3068\u3057\u3066\u53d6\u5f97\u8005\u306e\u8981\u4ef6\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3014\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3015<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u304c\u4e00\u68df\u306e\u5efa\u7269\uff08\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3092\u9664\u304f\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e00\u68df\u306e\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061<span style=\"border-bottom: solid 1px #B22222;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059<\/span>\uff08\u63aa\u4ee440\u306e\uff12\u2463\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-7\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff17<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\uff11\u968e\u90e8\u5206\u53ca\u3073\uff12\u968e\u90e8\u5206\u304c\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u3014\u53d6\u5f97\u8005\u306e\u8981\u4ef6\u3015<\/strong><\/h4>\n<p>\u4e59\u306f\u914d\u5076\u8005\u3067\u8981\u4ef6\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u7279\u4f8b\u5bfe\u8c61\u8005\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e19\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u540c\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u53c8\u306f\u5225\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u53ca\u3073\u5225\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u540c\u5c45\u89aa\u65cf<\/strong><\/h4>\n<p>\u5f53\u8a72\u89aa\u65cf\u304c\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5f53\u8a72\u5b85\u5730\u7b49\u306e\u4e0a\u306b\u5b58\u3059\u308b\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u2f00\u68df\u306e\u5efa\u7269\uff08\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u3001\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u914d\u5076\u8005\u2f1c\u306f\u5f53\u8a72\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u90e8\u5206\u306b\u9650\u308b\uff09\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u90e8\u5206\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u306b\u5b9a\u3081\u308b\u90e8\u5206\u3092\u3044\u3044\u307e\u3059\uff08\u63aa\u4ee440\u306e\uff12\u246c\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-7-4\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff17\u306e\uff14<\/a>\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259413\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3.png\" alt=\"\" width=\"500\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3.png 1090w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3-1024x326.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3-768x244.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-3-600x191.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5225\u5c45\u89aa\u65cf<\/strong><\/h4>\n<p>\u5f53\u8a72\u89aa\u65cf\u304c\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\uff08\u63aa\u4ee440\u306e\uff12\u246d\u246e\u3001\u63aa\u898f23\u306e\uff12\u2463\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6b21\u306b\u63b2\u3052\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #f8f8ff; color: #000000; border-color: #ffa500;\">\n<ul>\n<li>\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u76f8\u6cd5\uff11\u306e\uff13\u2460\u4e00\uff09<\/li>\n<li>\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u76f8\u6cd5\uff11\u306e\uff13\u2460\u4e8c\uff09<\/li>\n<li>\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u76f8\u6cd5\uff11\u306e\uff13\u2460\u56db\uff09\u306e\u3046\u3061\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3059\u308b\u8005<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u306e\u653e\u68c4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u653e\u68c4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u4eba\uff09\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u5f53\u8a72\u89aa\u65cf\u3001\u5f53\u8a72\u89aa\u65cf\u306e\u914d\u5076\u8005\u3001\u5f53\u8a72\u89aa\u65cf\u306e\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u53c8\u306f\u5f53\u8a72\u89aa\u65cf\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4e00\u5b9a\u306e\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u5bb6\u5c4b\uff08\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u3092\u9664\u304f\uff09\u306b\u5c45\u4f4f\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u3001\u5f53\u8a72\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u6240\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2465<\/span>\u3000\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u4e19\u306f\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u88ab\u76f8\u7d9a\u2f08\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u2f00\u68df\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u8005\u300d\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5f53\u8a72\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u540c\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5225\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong><span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4e19\u306f\u5225\u5c45\u89aa\u65cf\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306b\u3088\u308a\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9069\u5426\u306f\u3001\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\/09\/syoukiboqa52-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259414\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-4.png\" alt=\"\" width=\"350\" height=\"199\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-4.png 639w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-4-300x171.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-4-600x342.png 600w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><\/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\uff12\u968e\u90e8\u5206\u3068\uff11\u968e\u90e8\u5206\u306e\u5229\u7528\u533a\u5206\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\uff14\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3066\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u53ca\u3073\u9762\u7a4d\u3092\u4e0b\u8a18\u306e\u3068\u304a\u308a\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\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\uff12\u968e\u90e8\u5206\u3068\uff11\u968e\u90e8\u5206\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\/syoukiboqa52-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259415 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-5.png\" alt=\"\" width=\"1033\" height=\"759\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-5.png 1033w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-5-300x220.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-5-1024x752.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-5-768x564.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/syoukiboqa52-5-600x441.png 600w\" sizes=\"(max-width: 1033px) 100vw, 1033px\" \/><\/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\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff12\u968e\u90e8\u5206\u3068\uff11\u968e\u90e8\u5206\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5fc5\u305a\u3057\u3082\uff12\u968e\u90e8\u5206\u3068\uff11\u968e\u90e8\u5206\u306b\u533a\u5206\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3092\u3059\u308b\u305f\u3081\u3001\u533a\u5206\u3057\u3066\u8a08\u7b97\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/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\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff12\u968e\u90e8\u5206\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/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:#000000;\">\n\t\t<p>66,000,000\u5186 \u00d7 150\u33a1\uff0f330\u33a1 \uff1d 30,000,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff11\u968e\u90e8\u5206\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/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:#000000;\">\n\t\t<p>66,000,000\u5186 \u00d7 180\u33a1\uff0f330\u33a1 \uff1d 36,000,000\u5186<\/p>\n<\/div>\n<h4><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2777<\/span><\/h4>\n<p>\uff12\u968e\u90e8\u5206\u3068\uff11\u968e\u90e8\u5206\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306b\u533a\u5206\u3057\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u9762\u7a4d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff12\u968e\u90e8\u5206\u306e\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/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:#000000;\">\n\t\t<p>39,600,000\u5186 \u00d7 150\u33a1\uff0f330\u33a1 \uff1d 18,000,000\u5186<span style=\"color: #333399;\">\uff08\uff21\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff12\u968e\u90e8\u5206\u306e\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/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:#000000;\">\n\t\t<p>30,000,000\u5186 \uff0d 18,000,000\u5186 \uff1d 12,000,000\u5186<span style=\"color: #333399;\">\uff08\uff22\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff11\u968e\u90e8\u5206\u306e\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/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:#000000;\">\n\t\t<p>39,600,000\u5186 \u00d7 180\u33a1\uff0f330\u33a1 \uff1d 21,600,000\u5186<span style=\"color: #333399;\">\uff08\uff23\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff11\u968e\u90e8\u5206\u306e\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/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:#000000;\">\n\t\t<p>36,000,000\u5186 \uff0d 21,600,000\u5186 \uff1d 14,400,000\u5186<span style=\"color: #333399;\">\uff08\uff24\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff12\u968e\u90e8\u5206\u306e\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d<\/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:#000000;\">\n\t\t<p>150\u33a1 \u00d7 <span style=\"color: #333399;\">\uff21<\/span>\uff0f\uff08<span style=\"color: #333399;\">\uff21<\/span>\uff0b<span style=\"color: #333399;\">\uff22<\/span>\uff09\uff1d 90\u33a1<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff12\u968e\u90e8\u5206\u306e\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d<\/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:#000000;\">\n\t\t<p>150\u33a1 \u00d7 <span style=\"color: #333399;\">\uff22<\/span>\uff0f\uff08<span style=\"color: #333399;\">\uff21<\/span>\uff0b<span style=\"color: #333399;\">\uff22<\/span>\uff09\uff1d 60\u33a1<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff11\u968e\u90e8\u5206\u306e\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d<\/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:#000000;\">\n\t\t<p>180\u33a1 \u00d7 <span style=\"color: #333399;\">\uff23<\/span>\uff0f\uff08<span style=\"color: #333399;\">\uff23<\/span>\uff0b<span style=\"color: #333399;\">\uff24<\/span>\uff09\uff1d 108\u33a1<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\uff11\u968e\u90e8\u5206\u306e\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d<\/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:#000000;\">\n\t\t<p>180\u33a1 \u00d7 <span style=\"color: #333399;\">\uff24<\/span>\uff0f\uff08<span style=\"color: #333399;\">\uff23<\/span>\uff0b<span style=\"color: #333399;\">\uff24<\/span>\uff09\uff1d 72\u33a1<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\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\u306f330\u33a1\u3067\u3042\u308a\u3001\u672c\u554f\u306e\u5834\u5408\u306e\u571f\u5730\u9762\u7a4d\uff08330\u33a1\uff09\u306f\u9650\u5ea6\u9762\u7a4d\u4ee5\u4e0b\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001330\u33a1\u304c\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002\u53d6\u5f97\u8005\u3054\u3068\u306e\u5185\u8a33\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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4e59\uff1a198\u33a1\uff0890\u33a1 \uff0b 108\u33a1\uff09\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d<\/li>\n<li>\u4e19\uff1a132\u33a1\uff0860\u33a1 \uff0b 72\u33a1\uff09\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d<\/li>\n<\/ul>\n<\/div>\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;\">\u672c\u554f\u306e\u5834\u5408\u306b\u3088\u3046\u306b\u3001\u914d\u5076\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u7bc4\u56f2\u3068\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u53ca\u3076\u7bc4\u56f2\u306f\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u307e\u305a\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u53ca\u3076\u7bc4\u56f2\u3092\u78ba\u8a8d\u3057\u3066\u304b\u3089\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u3092\u691c\u8a0e\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\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\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><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\uff08\u76f8\u7d9a\u958b\u59cb\u65e5\uff1a\u4ee4\u548c\uff14\u5e74\uff19\u670815\u65e5\uff09\u306f\u3001\u4e0b\u8a18\u306e\u571f\u5730\u53ca\u3073\u5efa\u7269\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u571f\u5730\u5efa\u7269\u306e\u751f\u524d\u306e\u5229\u7528\u72b6\u6cc1\u306f\u3001\uff11\u968e\u90e8\u5206\u306f\u7532\u3068\u7532\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\uff12\u968e\u90e8\u5206\u306f\u9577\u5973\u3067\u3042\u308b\u4e19\u5bb6\u65cf\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u533a\u5206\u767b\u8a18\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5efa\u7269\u306e\u5404\u968e\u3054\u3068\u306b\u7384\u95a2\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7532\u306f\u4e19\u304b\u3089\u8cc3\u6599\u306f\u53ce\u53d7\u3057\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[160,448,499],"backnumber":[2182],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 00:22:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259410"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=259410"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259410\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259410"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259410"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}