{"id":259788,"date":"2022-10-27T10:17:04","date_gmt":"2022-10-27T01:17:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259788"},"modified":"2022-10-28T10:46:28","modified_gmt":"2022-10-28T01:46:28","slug":"inheritance-article-361","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-361\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c57\u56de\u3011\u300c\u4e00\u6b21\u76f8\u7d9a\u6642\u306b\u8cc3\u8cb8\u90e8\u5206\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6577\u5730\u6240\u6709\u6a29\u8005\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\uff08\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u5f8c\u306b\u4e8c\u6b21\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015<\/span>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c57\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e00\u6b21\u76f8\u7d9a\u6642\u306b\u8cc3\u8cb8\u90e8\u5206\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6577\u5730\u6240\u6709\u6a29\u8005\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528<br \/>\n\uff08\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u5f8c\u306b\u4e8c\u6b21\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\uff09\u300d<br \/>\n<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #666699;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n\u7532\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3067\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u7532\u306e\u6240\u6709\u3059\u308b\u5efa\u7269\uff08\uff11\u968e\u90e8\u5206\u306f\u7532\u4e59\u306e\u5c45\u4f4f\u7528\u3001\uff12\u968e\u90e8\u5206\u306f\u7532\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\uff09\u306b\u3064\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3001\u7532\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u53d6\u5f97\u3057\u3001\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u6a29\u306f\u3001\u7532\u306e\u9577\u7537\u3067\u3042\u308b\u4e19\u304c\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u7532\u306e\u76f8\u7d9a\u5f8c\u306f\u3001\u4e59\u304c\u3057\u3070\u3089\u304f\u306e\u9593\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4e59\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3059\u308b\u306e\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u4e59\u306f\u4e19\u306e\u627f\u8afe\u3092\u5f97\u3066\u3001\u7b2c\u4e09\u8005\u306b\uff11\u968e\u90e8\u5206\u3092\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4e59\u304c\u8cb8\u4ed8\u306e\u7528\u306b\u4f9b\u3057\u305f\u5f8c\u3001\uff13\u5e74\u7d4c\u904e\u5f8c\u306b\u4e19\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002\u4e19\u306e\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1\u306f\u3001\uff11\u968e\u3082\uff12\u968e\u3082\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u3002\uff11\u968e\u90e8\u5206\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u3001\u4e59\u304c\u8cc3\u501f\u4eba\u3068\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u304c\u3001\uff12\u968e\u90e8\u5206\u306f\u7532\u306e\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u306e\u8cc3\u501f\u4eba\u306b\u5f15\u304d\u7d9a\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e19\u304c\u8cc3\u501f\u4eba\u3068\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e19\u306e\u907a\u8a00\u66f8\u306b\u306f\u3001\u571f\u5730\u53ca\u3073\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u4e19\u306e\u5b50\u3067\u3042\u308b\u4e01\u306b\u76f8\u7d9a\u3055\u305b\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e59\u53ca\u3073\u4e01\u306f\u4e19\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u306b\u4e01\u304c\u9069\u7528\u3067\u304d\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u4f55\u33a1\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u76f8\u7d9a\u95a2\u4fc2\u56f3\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259789\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-5.png\" alt=\"\" width=\"450\" height=\"358\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-5.png 747w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-5-300x239.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-5-600x477.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\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\/10\/syoukiboqa57-1-4.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4.png\" alt=\"\" width=\"1821\" height=\"925\" class=\"alignnone size-full wp-image-259834\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4.png 1821w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4-300x152.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4-1024x520.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4-768x390.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4-1536x780.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-1-4-600x305.png 600w\" sizes=\"(max-width: 1821px) 100vw, 1821px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e19\u306e\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u571f\u5730\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3011<\/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<ul>\n<li>\u571f\u5730\u5168\u4f53\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a54,000,000\u5186\uff08\u9762\u7a4d360\u33a1\uff09<\/li>\n<li>\u501f\u5730\u6a29\u5272\u5408\uff1d60\uff05\u3001\u501f\u5bb6\u6a29\u5272\u5408\uff1d30\uff05\u3001\u8cc3\u8cb8\u5272\u5408\uff1d100\uff05<\/li>\n<li>\uff12\u968e\u90e8\u5206\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a54,000,000\u5186 \u00d7 162\u33a1\uff0f360\u33a1 \uff1d 24,300,000\u5186<\/li>\n<li>\uff12\u968e\u90e8\u5206\u306e\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a24,300,000\u5186 \u00d7\uff08\uff11\uff0d60\uff05 \u00d7 30\uff05\uff09\uff1d 19,926,000\u5186<\/li>\n<li>\uff11\u968e\u90e8\u5206\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a54,000,000\u5186 \u00d7 198\u33a1\uff0f360\u33a1 \uff1d 29,700,000\u5186<\/li>\n<li>\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a<br \/>\n54,000,000\u5186 \u00d7\uff08240\u33a1 \uff0d 108\u33a1\uff09\uff0f240\u33a1 \uff1d 29,700,000\u5186<br \/>\n29,700,000\u5186 \uff0d 29,700,000\u5186 \u00d7 0.450<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span> \uff1d 16,335,000\u5186<\/li>\n<\/ul>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -15px; padding-left: 30px;\"><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<ul>\n<li>\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a29,700,000\u5186 \uff0d 16,335,000\u5186 \uff1d 13,365,000\u5186<\/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\u4e01\u306f\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\uff12\u968e\u90e8\u5206\u306e162\u33a1\u306b\u3064\u3044\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u4ee5\u4e0b\u5358\u306b\u300c\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong><span style=\"color: #333399;\">\u25c6\u3000<\/span><span style=\"color: #800080;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u3000<span style=\"color: #333399;\">\u25c6<\/span><span style=\"color: #cd853f;\">\uff3b\u89e3\u8aac\uff3d<\/span><\/span><span style=\"color: #333399;\">\u25c6\u3000<\/span><span style=\"color: #800080;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u3000<\/span><span style=\"color: #333399;\">\u25c6<\/span><\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\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\uff65\u2462\u4e00\u304b\u3063\u3053\u66f8\u3001\u76f8\u4ee4\uff15\u306e\uff17\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u4e0b\u8a18\u306e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u6d88\u6ec5\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u5b58\u7d9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7b2c\u4e09\u8005\u306b\u5c45\u4f4f\u5efa\u7269\u306e\u4f7f\u7528\u3092\u3055\u305b\u308b\u3068\u304d\u306f\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u306e\u627f\u8afe\u3092\u5f97\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6c11\u6cd51032\uff09\u3002\u3053\u306e\u5834\u5408\u306e\u8cc3\u6599\u306e\u5e30\u5c5e\u306f\u3001\u5c45\u4f4f\u5efa\u7269\u306b\u3064\u3044\u3066\u4f7f\u7528\u53ca\u3073\u53ce\u76ca\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u6d88\u6ec5\u4e8b\u7531\u306e\u4f8b\u3068\u3057\u3066\u306f\u3001\u4e0b\u8a18\u306e\u3082\u306e\u304c\u3042\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\uff08\u6c11\u6cd51036\u3001597\u2462\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u907a\u8d08\u3001\u907a\u7523\u5206\u5272\u5be9\u5224\u306b\u304a\u3044\u3066\u5b58\u7d9a\u671f\u9593\u3092\u5b9a\u3081\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5b58\u7d9a\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u5834\u5408\uff08\u6c11\u6cd51036\u3001597\u2460\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5efa\u7269\u306e\u5168\u90e8\u304c\u6ec5\u5931\u305d\u306e\u4ed6\u306e\u4e8b\u7531\u306b\u3088\u308a\u4f7f\u7528\u53ce\u76ca\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\uff08\u6c11\u6cd51036\u3001616\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5584\u7ba1\u6ce8\u610f\u7fa9\u52d9\u306b\u9055\u53cd\u3057\u305f\u5834\u5408\u3084\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u6709\u8005\u306e\u627f\u8afe\u306a\u304f\u5897\u6539\u7bc9\u3084\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6240\u6709\u8005\u304c\u5b9a\u3081\u305f\u76f8\u5f53\u306e\u671f\u9593\u5185\u306b\u662f\u6b63\u304c\u3055\u308c\u305a\u3001\u6240\u6709\u8005\u304c\u6d88\u6ec5\u306e\u610f\u601d\u8868\u793a\u3092\u3057\u305f\u5834\u5408\uff08\u6c11\u6cd51032\u2463\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u914d\u5076\u8005\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u653e\u68c4\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u914d\u5076\u8005\u3068\u5efa\u7269\u6240\u6709\u8005\u306e\u9593\u3067\u5408\u610f\u306b\u3088\u308a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u6d88\u6ec5\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8c\u6b21\u76f8\u7d9a\u306b\u4fc2\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a2d\u5b9a\u5f8c\u306b\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5efa\u7269\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd523\u6761\u306e\uff12\u306e\u898f\u5b9a\u306b\u6e96\u3058\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\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_6\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a23\u306e\uff12\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u767a\u751f\u6642\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a2d\u5b9a\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u4e8c\u6b21\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u304a\u3051\u308b\u4e59\u306e\u5e73\u5747\u4f59\u547d\u5e74\u6570\u7b49\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5f53\u7136\u3067\u3059\u304c\u3001\u4e59\u306e\u5e73\u5747\u4f59\u547d\u5e74\u6570\u306f\u3001\u4e00\u6642\u76f8\u7d9a\u6642\u3088\u308a\u3082\u4e8c\u6b21\u76f8\u7d9a\u6642\u306e\u65b9\u304c\u77ed\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u8def\u7dda\u4fa1\u306e\u4e0a\u6607\u7b49\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e8c\u6b21\u76f8\u7d9a\u6642\u306e\u65b9\u304c\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u89e3\u8aac\u306e\u3068\u304a\u308a\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u4e00\u90e8\u304c\u8cc3\u8cb8\u7528\u3067\u3042\u308b\u5834\u5408\u306b\u306f\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\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u6642\uff08\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u4e00\u6b21\u76f8\u7d9a\u6642\uff09\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u308a\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u5f8c\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u304b\u3089\u9664\u5916\u3057\u306a\u3044\u3067\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u304b\u3089\u9664\u5916\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u63db\u8a00\u3059\u308c\u3070\u3001\u5bfe\u6297\u529b\u3092\u6709\u3059\u308b\u7d99\u7d9a\u8cc3\u501f\u4eba\u306b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u4e3b\u5f35\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u304b\u3089\u9664\u5916\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\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\u7b2c56\u56de\u3011\u300c\u6577\u5730\u6240\u6709\u6a29\u8005\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\uff08\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u5f8c\u306b\u4e8c\u6b21\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-359\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c56\u56de\u3011<\/a>\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u6a29\u5229\u5185\u306b\u8cc3\u501f\u6a29\u3082\u5305\u62ec\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u501f\u5bb6\u6a29\u63a7\u9664\u3092\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e19\u304c\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u3068\u3057\u3066\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3001\u672c\u554f\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304f\u8cc3\u8cb8\u306e\u6709\u7121\u306b\u304a\u3051\u308b\u8cc3\u6599\u306e\u5e30\u5c5e\u3068\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u53ef\u5426<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259820\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1.png\" alt=\"\" width=\"500\" height=\"107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1.png 1045w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1-300x64.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1-1024x219.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1-768x164.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-2-1-600x128.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u7d99\u7d9a\u8cc3\u501f\u4eba\u304c\u3044\u308b\u305f\u3081\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u4e3b\u5f35\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u7d99\u7d9a\u8cc3\u501f\u4eba\u304c\u9000\u53bb\u3057\u3001\u4e59\u304c\u4e19\u306e\u627f\u8afe\u3092\u5f97\u3066\u3001\u65b0\u305f\u306a\u8cc3\u501f\u4eba\u3068\u306e\u9593\u3067\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u306f\u3001\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u3082\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff11\u968e\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u3068\u9762\u7a4d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\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\u4e0a\u8a18<strong>\uff12<\/strong>\u3067\u89e3\u8aac\u306e\u3068\u304a\u308a\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u3092\u9664\u5916\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u501f\u5bb6\u6a29\u63a7\u9664\u3092\u8003\u616e\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\uff11\u968e\u90e8\u5206\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u9762\u7a4d<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a<\/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>16,335,000\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\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a<\/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>29,700,000\u5186 \uff0d 16,335,000\u5186 \uff1d 13,365,000\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\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d\uff1a<\/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>198\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 108.9\u33a1<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d\uff1a<\/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>198\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 89.1\u33a1<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff12\u968e\u90e8\u5206\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u9762\u7a4d<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a<\/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>24,300,000\u5186 \u00d7\uff08\uff11 \uff0d 60\uff05 \u00d7 30\uff05\uff09\uff1d 19,926,000\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\u9762\u7a4d\uff1a<\/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>162\u33a1<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5404\u4eba\u3054\u3068\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u9762\u7a4d<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259792\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3.png\" alt=\"\" width=\"500\" height=\"86\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3.png 1039w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3-1024x175.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3-768x132.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-3-600x103.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u6577\u5730\u5229\u7528\u6a2916,335,000\u5186\u306f\u3001\u4e59\u306e\u8ca1\u7523\u3067\u3042\u308b\u305f\u3081\u3001\u4e19\u306e\u76f8\u7d9a\u6642\u306b\u304a\u3044\u3066\u4e19\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e59\u306e\u76f8\u7d9a\u6642\u306b\u304a\u3044\u3066\u306f\u3001\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u6d88\u6ec5\u3057\u3001\u76f8\u7d9a\u3092\u539f\u56e0\u3068\u3059\u308b\u8ca1\u7523\u306e\u79fb\u8ee2\u3082\u306a\u3044\u305f\u3081\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u306e\u4fa1\u984d\u3092\u4e59\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u3001\u88ab\u76f8\u7d9a\u2f08\u53c8\u306f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\uff08\u4ee5\u4e0b\u300c\u88ab\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u4ef6\u306e\uff11\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u5b85\u5730\u7b49\u304c\u300c\u8ab0\u306e\u300d\u3001\u305d\u3057\u3066\u4f55\u306e\u300c\u7528\u9014\u300d\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u304b\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e59\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-4-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff14\u306e\uff12<\/a>\uff09\u3068\u306a\u308a\u3001\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e19\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-4\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff14<\/a>\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304f\u8cc3\u8cb8\u306e\u6709\u7121\u306b\u304a\u3051\u308b\u8cc3\u6599\u306e\u5e30\u5c5e\u3068\u7279\u4f8b\u5224\u5b9a\u306e\u5224\u65ad\u3068\u306a\u308b\u901a\u9054\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304f\u8cc3\u8cb8\u306e\u6709\u7121\u306b\u304a\u3051\u308b\u8cc3\u6599\u306e\u5e30\u5c5e\u3068\u7279\u4f8b\u306e\u5224\u5b9a<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259821\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1.png\" alt=\"\" width=\"500\" height=\"103\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1.png 1091w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1-300x62.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1-1024x210.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1-768x158.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa57-4-1-600x123.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/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\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad<\/span><\/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: 8px;\"><strong>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d\uff14\uff08\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\uff09<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff08\u4ee5\u4e0b69\u306e\uff14\uff0d18\u307e\u3067\u306b\u304a\u3044\u3066\u300c\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5b85\u5730\u7b49\uff08\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u4f7f\u7528\u53c8\u306f\u53ce\u76ca\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u7b49\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3092\u9664\u304f\uff08\u5f53\u8a72\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f69\u306e\uff14\uff0d\uff14\u306e\uff12\u53c2\u7167\uff09\u3002\uff09\u3092\u3044\u3046\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4ed6\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff08\u5f53\u8a72\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\uff08\uff11\uff09\u306b\u63b2\u3052\u308b\u5b85\u5730\u7b49\u3092\u9664\u304d\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u3082\u306e<\/span>\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\uff08\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u3092\u9664\u304f\u300269\u306e\uff14\uff0d\uff14\u306e\uff12\u306b\u304a\u3044\u3066\u300c\u305d\u306e\u4ed6\u89aa\u65cf\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u3082\u306e\uff08\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u5f53\u8a72\u5efa\u7269\u7b49\u3092\u5f53\u8a72\u305d\u306e\u4ed6\u89aa\u65cf\u304b\u3089\u7121\u511f\uff08\u76f8\u5f53\u306e\u5bfe\u4fa1\u306b\u81f3\u3089\u306a\u3044\u7a0b\u5ea6\u306e\u5bfe\u4fa1\u306e\u6388\u53d7\u304c\u3042\u308b\u5834\u5408\u3092\u542b\u3080\u3002\u4ee5\u4e0b69\u306e\uff14\uff0d33\u307e\u3067\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3067\u501f\u308a\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u5efa\u7269\u7b49\u306b\u9650\u308b\u3002\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e<\/span><\/p>\n<\/div>\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: 8px;\"><strong>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d\uff14\u306e\uff12\uff08\u5b85\u5730\u7b49\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5efa\u7269\u7b49\u306e\u6577\u5730\u3067\u3042\u308b\u5834\u5408\u306e\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\uff09<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5b85\u5730\u7b49\u304c\u3001\u5f53\u8a72\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u4f7f\u7528\u53c8\u306f\u53ce\u76ca\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u7b49\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u6b21\u306b\u63b2\u3052\u308b\u5b85\u5730\u7b49\u304c\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4ed6\u306b\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff08\u5f53\u8a72\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\uff08\uff11\uff09\u306b\u63b2\u3052\u308b\u5b85\u5730\u7b49\u3092\u9664\u304d\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u7b49<\/span>\uff08<span style=\"border-bottom: solid 1px #B22222;\">\u88ab\u76f8\u7d9a\u4eba\u7b49<\/span>\u53c8\u306f\u305d\u306e\u4ed6\u89aa\u65cf<span style=\"border-bottom: solid 1px #B22222;\">\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u5efa\u7269\u7b49\u3092\u3044\u3046<\/span>\u3002\u4ee5\u4e0b\uff08\uff12\uff09\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8005<\/span>\uff08\u5f53\u8a72\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u3092\u6709\u3059\u308b\u8005\u3092\u3044\u3046\u3002\u4ee5\u4e0b69\u306e\uff14\uff0d23\u307e\u3067\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u3067\u3042\u308b\u3082\u306e<\/span>\u53c8\u306f\u305d\u306e\u4ed6\u89aa\u65cf\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8005\u3067\u3042\u308b\u3082\u306e\uff08\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u5f53\u8a72\u5efa\u7269\u7b49\u3092\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8005\u3067\u3042\u308b\u5f53\u8a72\u305d\u306e\u4ed6\u89aa\u65cf\u304b\u3089\u7121\u511f\u3067\u501f\u308a\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u5efa\u7269\u7b49\u306b\u9650\u308b\u3002\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0b\u7dda\u90e8\u306f\u7b46\u8005\u306b\u3088\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u672c\u554f\u306e\u5834\u5408\u306e\u7279\u4f8b\u9069\u7528\u306e\u53ef\u5426<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u610f\u7fa9\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\u7b2c39\u56de\u3011\u300c\u7279\u5b9a\u8cb8\u4ed8\u4e8b\u696d\u3068\u6e96\u4e8b\u696d\u306e\u5224\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-330\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c39\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u4f8b\u306e\u9069\u5426\u306b\u3064\u3044\u3066\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\uff12\u968e\u90e8\u5206<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4e19\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u4e01\u304c\u76f8\u7d9a\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5b85\u5730\u7b49\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u5f15\u304d\u7d9a\u304d\u8cb8\u4ed8\u4e8b\u696d\u306e\u2f64\u306b\u4f9b\u3057\u3066\u3044\u308c\u3070\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff11\u968e\u90e8\u5206<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u3042\u308b\u4e59\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3059\u304c\u3001\u4e59\u306f\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e01\u306f\uff12\u968e\u90e8\u5206\u306e162\u33a1\u306b\u3064\u3044\u3066\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eee\u306b\u4e59\u304c\u4e19\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u6a29\u3092\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\uff12\u968e\u90e8\u5206\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u7279\u4f8b\u306e\u5bfe\u8c61\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-4\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff14<\/a>\uff09\u3068\u306a\u308a\u3001\uff11\u968e\u90e8\u5206\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u7279\u4f8b\u306e\u5bfe\u8c61\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-4-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d\uff14\u306e\uff12<\/a>\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306f\u3001\uff12\u968e\u90e8\u5206\uff08162\u33a1\uff09\u3068\uff11\u968e\u306e\u6577\u5730\u6240\u6709\u6a29\u90e8\u5206\uff0889.1\u33a1\uff09\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9650\u5ea6\u9762\u7a4d\uff08200\u33a1\uff09\u3092\u8d85\u3048\u308b\u305f\u3081\u3001200\u33a1\u307e\u3067\u306e\u9762\u7a4d\u5185\u3067\u9078\u629e\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u4f8b\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3088\u3046\u306b\u9078\u629e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u81ea\u7528\u5730\u3067\u3042\u308b\uff11\u968e\u306e\u6577\u5730\u6240\u6709\u6a29\u90e8\u5206\uff0889.1\u33a1\uff09\u304b\u3089\u512a\u5148\u7684\u306b\u9069\u7528\u3057\u3001\u6b8b\u308a\u306e\u9762\u7a4d110.9\u33a1\uff08200\u33a1\uff0d89.1\u33a1\uff09\u306b\u3064\u3044\u3066\uff12\u968e\u90e8\u5206\u304b\u3089\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e59\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u306f200\u33a1\u306b\u3064\u3044\u3066\u9069\u7528\u3067\u304d\u307e\u3059\u304c\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f\u6d88\u6ec5\uff08\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\u7b2c56\u56de\u3011\u300c\u6577\u5730\u6240\u6709\u6a29\u8005\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\uff08\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u5f8c\u306b\u4e8c\u6b21\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-359\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c56\u56de\u3011<\/a>\u3067\u89e3\u8aac\uff09\u3057\u3001\u4e59\u306e\u76f8\u7d9a\u6642\u306b\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u6a29\u3068\u3057\u3066\u8a55\u4fa1\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><\/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\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u8cc3\u6599\u306e\u5e30\u5c5e\u8005\u304c\u7570\u306a\u308a\u3001\u7279\u4f8b\u306e\u5224\u5b9a\u65b9\u6cd5\u3082\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8cc3\u6599\u306e\u5e30\u5c5e\u8005\u3068\u9069\u7528\u3055\u308c\u308b\u901a\u9054\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\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\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054<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>\u7532\u306e\u76f8\u7d9a\uff08\u4e00\u6b21\u76f8\u7d9a\uff09\u3067\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u7532\u306e\u6240\u6709\u3059\u308b\u5efa\u7269\uff08\uff11\u968e\u90e8\u5206\u306f\u7532\u4e59\u306e\u5c45\u4f4f\u7528\u3001\uff12\u968e\u90e8\u5206\u306f\u7532\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\uff09\u306b\u3064\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3001\u7532\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u304c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u53ca\u3073\u6577\u5730\u5229\u7528\u6a29\u3092\u53d6\u5f97\u3057\u3001\u7532\u306e\u5efa\u7269\u6240\u6709\u6a29\u3001\u6577\u5730\u6240\u6709\u6a29\u306f\u3001\u7532\u306e\u9577\u7537\u3067\u3042\u308b\u4e19\u304c\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u7532\u306e\u76f8\u7d9a\u5f8c\u306f\u3001\u4e59\u304c\u3057\u3070\u3089\u304f\u306e\u9593\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4e59\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3059\u308b\u306e\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u4e59\u306f\u4e19\u306e\u627f\u8afe\u3092\u5f97\u3066\u3001\u7b2c\u4e09\u8005\u306b\uff11\u968e\u90e8\u5206\u3092\u8cc3\u8cb8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4e59\u304c\u8cb8\u4ed8\u306e\u7528\u306b\u4f9b\u3057\u305f\u5f8c\u3001\uff13\u5e74\u7d4c\u904e\u5f8c\u306b\u4e19\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<br \/>\n\u4e19\u306e\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1\u306f\u3001\uff11\u968e\u3082\uff12\u968e\u3082\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\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":[2192],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 13:28:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259788"}],"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=259788"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259788\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259788"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259788"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}