{"id":259796,"date":"2022-10-27T10:18:36","date_gmt":"2022-10-27T01:18:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259796"},"modified":"2022-10-28T10:45:47","modified_gmt":"2022-10-28T01:45:47","slug":"inheritance-article-360","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-360\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b115\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b115\uff08\u76f8\u7d9a\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u4fee\u6b63\u7533\u544a\u3068\u306a\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/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:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3064\u304d\u3001\u76f8\u7d9a\u958b\u59cb\u5e74\u306b\u53d7\u907a\u8005\u3067\u3042\u308b\u5b6b\u4e59\u306b\u5bfe\u3057\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u300d\uff08\u4ee5\u4e0b\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u3092\u4f7f\u3063\u3066\u73fe\u91d11,000\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u884c\u3044\u3001\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u9664\u5916\u3057\u3066\u7533\u544a\u3057\u305f\u304c\u3001\u4e59\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u3092\u4fee\u6b63\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u91d1\u984d\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u304d\u904e\u5927\u7d0d\u4ed8\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<p><!--more--><\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff37\u5e74\uff12\u6708<\/strong><\/span><br \/>\n\u7532\u306e\u540c\u65cf\u4f1a\u793e\u3068\u9867\u554f\u5951\u7d04\uff08\u4ee3\u8868\u8005\u306e\u76f8\u7d9a\u5bfe\u7b56\u306b\u95a2\u3059\u308b\u52a9\u8a00\u696d\u52d9\u3092\u542b\u3080\uff09\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff12\u6708<\/strong><\/span><br \/>\n\u7532\u304b\u3089\u4e59\u3078\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u3068\u3057\u30661,000\u4e07\u5186\u8d08\u4e0e\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u7532\u6b7b\u4ea1\u3002\u76f8\u7d9a\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u4f5c\u6210\u306b\u4fc2\u308b\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u7de0\u7d50\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff12\u6708<\/strong><\/span><br \/>\n\u4e59\u3078\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e1,000\u4e07\u5186\u3092\u9664\u5916\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u4e59\u306e\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u63d0\u51fa\u671f\u9650\uff08\u63d0\u51fa\u5931\u5ff5\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u7532\u306e\u76f8\u7d9a\u7a0e\u7a0e\u52d9\u8abf\u67fb\u3002\u4e59\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e7410\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u4fee\u6b63\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e7410\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u4eba\u3088\u308a\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e<\/strong>\uff08\u63aa\u6cd570\u306e\uff12\uff09<\/span><\/p>\n<p>\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4e00\u5b9a\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u7b49\u306e\u305f\u3081\u306e\u91d1\u92ad\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u8d08\u4e0e\u5e74\u306e\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\u306b\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u7b49\u3092\u3057\u3066\u540c\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\u53c8\u306f\u305d\u306e\u5f8c\u9045\u6ede\u306a\u304f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u3067\u3001\u540c\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u91d1\u92ad\u306e\u3046\u3061\u4ee5\u4e0b\u306e\u91d1\u984d\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u671f\u9650\u5185\u7533\u544a\uff08\u8d08\u4e0e\u5e74\u306e\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\uff09\u304c\u8981\u4ef6\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6d88\u8cbb\u7a0e\u738710\uff05\u9069\u7528\u8005\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1.png\" alt=\"\" width=\"566\" height=\"97\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1.png 1049w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1-1024x176.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1-768x132.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-1-600x103.png 600w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e0a\u8a18\u4ee5\u5916\u306e\u8005\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259799\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2.png\" alt=\"\" width=\"566\" height=\"97\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2.png 1049w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2-300x51.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2-1024x176.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2-768x132.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-2-600x103.png 600w\" sizes=\"(max-width: 566px) 100vw, 566px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px;margin-bottom:3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4ee4\u548c\uff14\u5e74\uff11\u6708\u4ee5\u964d\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u7bc9\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u4ee5\u4e0b\u306e\u91d1\u984d\u306b\u306a\u308b\u3002\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u9069\u7528\u8005\u304b\u5426\u304b\u306e\u5224\u5b9a\u304c\u4e0d\u8981\u306b\u306a\u308b\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259800\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-3.png\" alt=\"\" width=\"495\" height=\"67\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-3.png 917w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-3-300x41.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-3-768x104.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/zeibai115-3-600x81.png 600w\" sizes=\"(max-width: 495px) 100vw, 495px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d<\/strong>\uff08\u76f8\u6cd519\uff09<\/span><\/p>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u52a0\u7b97\u3057\u306a\u3044\u8d08\u4e0e\u8ca1\u7523\u306e\u7bc4\u56f2<\/strong><\/span><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u306b\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u52a0\u7b97\u3057\u306a\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<ul>\n<li>\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u53c8\u306f\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ca1\u7523\u306e\u3046\u3061\u305d\u306e\u914d\u5076\u8005\u63a7\u9664\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d<\/li>\n<li><span style=\"border-bottom: solid 1px #B22222;\">\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u3046\u3061\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u91d1\u984d<\/span><\/li>\n<li>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6559\u80b2\u8cc7\u91d1\u306e\u3046\u3061\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u91d1\u984d\uff08\u8d08\u4e0e\u8005\u6b7b\u4ea1\u6642\u306e\u6b8b\u984d\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e\u3092\u9664\u304f\uff09<\/li>\n<li>\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u3046\u3061\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u91d1\u984d\uff08\u8d08\u4e0e\u8005\u6b7b\u4ea1\u6642\u306e\u6b8b\u984d\u3092\u9664\u304f\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u76f8\u7d9a\u306e\u653e\u68c4\u7b49\u3092\u3057\u305f\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_3\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a19\uff0d\uff13<\/a>\uff09<\/span><\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u66a6\u5e74\u8ab2\u7a0e\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3064\u3082\u308a\u3067\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u9664\u5916\u3057\u3066\u7533\u544a\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306f\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u540c\u65cf\u4f1a\u793e\u3068\u9867\u554f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u5951\u7d04\u306b\u306f\u4ee3\u8868\u8005\u306e\u76f8\u7d9a\u5bfe\u7b56\u306b\u95a2\u3059\u308b\u52a9\u8a00\u696d\u52d9\u3082\u542b\u307e\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u4e59\u306f\u7532\u306e\u5b6b\u3067\u3042\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u5e74\u5206\u3067\u3042\u308b\u4ee4\u548c\uff38\u5e74\u306b\u7532\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u3068\u3057\u30661,000\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u305f\u3002\u8d08\u4e0e\u76f4\u5f8c\u306b\u7532\u304c\u6b7b\u4ea1\u3057\u3001\u4e59\u306f\u53d7\u907a\u8005\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306f\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u3042\u305f\u308a\u3001\u4e59\u3078\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d11,000\u4e07\u5186\u306f\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u4e0a\u8a18\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u52a0\u7b97\u305b\u305a\u306b\u7533\u544a\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3044\u3001\u305d\u306e\u5f8c\u306e\u7532\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u3001\u4e59\u306e\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u3001\u306f\u3058\u3081\u3066\u3053\u308c\u306b\u6c17\u4ed8\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u6d3b\u7528<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u63d0\u51fa\u306e\u969b\u306b\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku-zoyo\/2019\/pdf\/04-067-0a.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u300d\u3092\u4f5c\u6210\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u672c\u4e8b\u4f8b\u306e\u30b1\u30fc\u30b9\u306b\u306f\u76f4\u63a5\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u304c\u3001\u300c\u751f\u524d\u8d08\u4e0e\u8ca1\u7523\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u52a0\u7b97\u300d\u306b\u3064\u3044\u3066\u3082\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u9632\u3052\u308b\u30df\u30b9\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u63d0\u51fa\u3057\u305f\u3044\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u69cb\u7bc9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306f\u6b21\u306e\u3088\u3046\u306a\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u304c\u91cd\u306a\u3063\u3066\u8d77\u304d\u305f\u4e8b\u6545\u3067\u3042\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #cd853f; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<ul>\n<li>\u5b6b\u306b\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u305f\u76f4\u5f8c\u306b\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3002<\/li>\n<li>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u3088\u308a\u5148\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3057\u305f\u3002<\/li>\n<li>\u5b6b\u306f\u53d7\u907a\u8005\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u3067\u3042\u3063\u305f\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306a\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u306e\u5834\u5408\u306b\u306f\u62c5\u5f53\u8005\u500b\u4eba\u306e\u30c1\u30a7\u30c3\u30af\u3067\u306f\u9650\u754c\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6709\u8cc7\u683c\u8005\u7b49\u3068\u306e\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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        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