{"id":259885,"date":"2022-11-02T10:16:47","date_gmt":"2022-11-02T01:16:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259885"},"modified":"2022-11-01T16:22:46","modified_gmt":"2022-11-01T07:22:46","slug":"inheritance-article-362","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-362\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c58\u56de\u3011\u300c\u4e00\u6b21\u76f8\u7d9a\u6642\u3068\u4e8c\u6b21\u76f8\u7d9a\u6642\u3067\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\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\u7b2c58\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e00\u6b21\u76f8\u7d9a\u6642\u3068\u4e8c\u6b21\u76f8\u7d9a\u6642\u3067\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\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<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\uff14\u90e8\u5c4b\uff08101\uff5e104\u53f7\u5ba4\uff09\u3042\u308a\u5404\u90e8\u5c4b\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u3058\u3067\u3001\u7532\u306e\u4e8b\u696d\u7528\u30fb\u8cb8\u4ed8\u4e8b\u696d\u7528\u3001\uff12\u968e\u90e8\u5206\u306f\u7532\u3001\u4e59\u306e\u5c45\u4f4f\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>\u305d\u306e\u5f8c\u3001\u4e19\u306b\u76f8\u7d9a\uff08\u4e8c\u6b21\u76f8\u7d9a\uff09\u304c\u767a\u751f\u3057\u3001\u4e19\u306e\u6240\u6709\u3059\u308b\u571f\u5730\u5efa\u7269\u306e\u6240\u6709\u6a29\u306f\u4e01\u304c\u76f8\u7d9a\u3057\u307e\u3057\u305f\u3002\u4e59\u53ca\u3073\u4e01\u306f\u3001\u4e19\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1\u3001\u571f\u5730\u7b49\u306e\u60c5\u5831\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u304c\u3001\u4e8c\u6b21\u76f8\u7d9a\u767a\u751f\u6642\u306b\u304a\u3044\u3066\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><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259886\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-1.png\" alt=\"\" width=\"320\" height=\"523\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-1.png 659w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-1-184x300.png 184w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-1-627x1024.png 627w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-1-600x981.png 600w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/><\/a><\/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\/syoukiboqa58-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259887\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-2.png\" alt=\"\" width=\"400\" height=\"318\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-2.png 747w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-2-300x239.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-2-600x477.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259888\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3.png\" alt=\"\" width=\"450\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3.png 967w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3-298x300.png 298w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3-768x774.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3-600x605.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-3-100x100.png 100w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4e8c\u6b21\u76f8\u7d9a\u767a\u751f\u6642\u306e\u571f\u5730\u7b49\u306e\u60c5\u5831\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\u91d1\u984d\uff1a90,000,000\u5186\uff08\u9762\u7a4d480\u33a1\uff09<\/li>\n<li>\u501f\u5730\u6a29\u5272\u5408 \uff1d 60\uff05\u3001\u501f\u5bb6\u6a29\u5272\u5408 \uff1d 30\uff05\u3001\u8cc3\u8cb8\u5272\u5408 \uff1d 100\uff05<\/li>\n<li>\uff12\u968e\u90e8\u5206\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186 \u00d7 192\u33a1\uff0f480\u33a1 \uff1d 36,000,000\u5186<\/li>\n<li>\uff11\u968e\u90e8\u5206\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186 \u00d7 288\u33a1\uff0f480\u33a1 \uff1d 54,000,000\u5186<\/li>\n<li>\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a<br \/>\n90,000,000\u5186 \u00d7\uff08200\u33a1 \uff0d 30\u33a1\uff09\uff0f200\u33a1 \uff1d 76,500,000\u5186<br \/>\n76,500,000\u5186 \uff0d 76,500,000\u5186 \u00d7 0.450<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff1d 42,075,000\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<\/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\uff11\u968e\u90e8\u5206\u306e104\u53f7\u5ba4\u306e72\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<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u8a2d\u5b9a\u6642\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\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\u5c45\u4f4f\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\u306e\u3067\u3001\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u3092\u9664\u304d\u3001\u7532\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u90e8\u5206\uff08103\u53f7\u5ba4\uff09\u53ca\u3073\u7a7a\u5ba4\u90e8\u5206\uff08102\u53f7\u5ba4\uff09\u3082\u542b\u3081\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u53ca\u3076\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u7a7a\u5ba4\u304c\u3042\u308b\u5834\u5408\u306e\u8a73\u7d30\u306f\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c43\u56de\u3011\u300c\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u7a7a\u5ba4\u304c\u3042\u308b\u5834\u5408\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-336\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c43\u56de\u3011<\/a>\u53ca\u3073<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c51\u56de\u3011\u300c\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\uff08\u4e00\u90e8\u7a7a\u5ba4\u3042\u308a\uff09\u306b\u4fc2\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u3042\u308b\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-351\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c51\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56f3\u5f0f\u5316\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259889\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4.png\" alt=\"\" width=\"1493\" height=\"1249\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4.png 1493w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4-300x251.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4-1024x857.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4-768x642.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-4-600x502.png 600w\" sizes=\"(max-width: 1493px) 100vw, 1493px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e8c\u6b21\u76f8\u7d9a\u767a\u751f\u6642\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u53ca\u3076\u7bc4\u56f2<\/strong><\/h4>\n<p>\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\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>101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u53ca\u3073\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e19\u306e\u627f\u8afe\u3092\u5f97\u3066\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\u304c\u53ca\u3076\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001104\u53f7\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u6b21\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u5165\u5c45\u8005\u3067\u3042\u308a\u3001\uff25\u6c0f\u306b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u4e3b\u5f35\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u4e19\u3068\u306e\u9593\u3067\u8cc3\u8cb8\u501f\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u53ca\u3070\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56f3\u5f0f\u5316\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259890\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5.png\" alt=\"\" width=\"1493\" height=\"1243\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5.png 1493w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5-300x250.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5-1024x853.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5-768x639.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-5-600x500.png 600w\" sizes=\"(max-width: 1493px) 100vw, 1493px\" \/><\/a><\/p>\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>\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\u914d\u5076\u8005\u304c\u6240\u6709\u8005\u306e\u627f\u8afe\u3092\u5f97\u3066\u3001\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\u3001101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u90e8\u5206\u53ca\u3073\uff12\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\u3053\u308c\u306b\u5bfe\u3057\u3066104\u53f7\u5ba4\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\u8cc3\u501f\u4eba\u3067\u3042\u308b\uff25\u6c0f\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\u672c\u554f\u306e\u5834\u5408\u306b\u306f104\u53f7\u5ba4\u306e30\u33a1\u306b\u3064\u3044\u3066\u306f\u3001\u9664\u5916\u3057\u305f\u4e0a\u3067\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u7b97\u5b9a\u3055\u308c\u3066\u3044\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\u3001101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u90e8\u5206\u53ca\u3073\uff12\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>104\u53f7\u5ba4\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-bottom: 3px;\"><strong>\u3010\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\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259891\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6.png\" alt=\"\" width=\"550\" height=\"139\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6.png 1114w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6-300x76.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6-1024x258.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6-768x194.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-6-600x151.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/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\u305d\u308c\u305e\u308c\u306e\u90e8\u5c4b\u3054\u3068\u306e\u5229\u7528\u533a\u5206\u306b\u3064\u3044\u3066\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a08\u7b97\u624b\u9806\u3068\u3057\u3066 <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2776<\/span> \u3067\u90e8\u5c4b\u3054\u3068\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>\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<p>\u306a\u304a\u3001\u6577\u5730\u5229\u7528\u6a29\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\u6a29\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><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259911\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1.png\" alt=\"\" width=\"550\" height=\"654\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1.png 1097w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1-252x300.png 252w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1-861x1024.png 861w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1-768x914.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-7-1-600x714.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2776<\/span><\/strong><\/h4>\n<p>\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u5404\u90e8\u5c4b\u3067\u533a\u5206\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\uff12\u968e\u90e8\u5206\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186 \u00d7 192\u33a1\uff0f480\u33a1 \uff1d 36,000,000\u5186<\/li>\n<li>\uff11\u968e\u90e8\u5206\u306e\u5404\u90e8\u5c4b\u306e\u571f\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a90,000,000\u5186 \u00d7 288\u33a1\uff0f480\u33a1\u00d7 1\/4 \uff1d 13,500,000\u5186<\/li>\n<li>101\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186<\/li>\n<li>102\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186<\/li>\n<li>103\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186<\/li>\n<li>104\u53f7\u5ba4\u306e\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a13,500,000\u5186 \u00d7\uff08\uff11 \uff0d 60\uff05 \u00d7 30\uff05\uff09\uff1d 11,070,000\u5186<\/li>\n<\/ul>\n<\/div>\n\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u5fc5\u305a\u3057\u3082\u90e8\u5c4b\u3054\u3068\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u306e\u6709\u7121\uff08\u501f\u5bb6\u6a29\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3057\u306a\u3044\u3082\u306e\u3068\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\uff09\u306b\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\u2777<\/span><\/strong><\/h4>\n<p>\u4e8c\u6b21\u76f8\u7d9a\u767a\u751f\u6642\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u3068\u306a\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u305d\u308c\u305e\u308c\u306e\u571f\u5730\u306e\u9762\u7a4d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6577\u5730\u5229\u7528\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5efa\u7269\u306e\u5e8a\u9762\u7a4d\u306f\u3001\uff12\u968e\u90e8\u520680\u33a1\u3068\uff11\u968e\u90e8\u5206\u306e\u3046\u3061101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u53ca\u3073103\u53f7\u5ba4\u306e\uff13\u90e8\u5c4b\u90e8\u5206\u306e\u5e8a\u9762\u7a4d90\u33a1\uff08120\u33a1\uff0f\uff14\u00d7\uff13\u90e8\u5c4b\uff09\u306e170\u33a1\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff12\u968e\u90e8\u5206\u3001101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u306e\u6577\u5730\u5229\u7528\u6a29\u306e\u4fa1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/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>\uff12\u968e\u90e8\u5206\uff1a42,075,000\u5186 \u00d7 80\u33a1\uff0f170\u33a1 \uff1d 19,800,000\u5186<\/li>\n<li>101\u53f7\u5ba4\uff1a42,075,000\u5186 \u00d7\uff0890\u33a1 \u00f7 \uff13\uff09\uff0f170\u33a1 \uff1d 7,425,000\u5186<\/li>\n<li>102\u53f7\u5ba4\uff1a42,075,000\u5186 \u00d7\uff0890\u33a1 \u00f7 \uff13\uff09\uff0f170\u33a1 \uff1d 7,425,000\u5186<\/li>\n<li>103\u53f7\u5ba4\uff1a42,075,000\u5186 \u00d7\uff0890\u33a1 \u00f7 \uff13\uff09\uff0f170\u33a1 \uff1d 7,425,000\u5186<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6577\u5730\u6240\u6709\u6a29\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\uff12\u968e\u90e8\u5206\uff1a16,200,000\u5186\uff0836,000,000\u5186 \uff0d 19,800,000\u5186\uff09<\/li>\n<li>101\u53f7\u5ba4\uff1a6,075,000\u5186\uff0813,500,000\u5186 \uff0d 7,425,000\u5186\uff09<\/li>\n<li>102\u53f7\u5ba4\uff1a6,075,000\u5186\uff0813,500,000\u5186 \uff0d 7,425,000\u5186\uff09<\/li>\n<li>103\u53f7\u5ba4\uff1a6,075,000\u5186\uff0813,500,000\u5186 \uff0d 7,425,000\u5186\uff09<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5b58\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u8907\u5229\u73fe\u4fa1\u7387\u30920.450\u3068\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6577\u5730\u5229\u7528\u6a29\u3068\u6577\u5730\u6240\u6709\u6a29\u306e\u4fa1\u984d\u6bd4\u306f55\uff1a45\u3068\u306a\u308a\u307e\u3059\uff08\u76f8\u6cd523\u306e\uff12\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6577\u5730\u5229\u7528\u6a29\u53ca\u3073\u6577\u5730\u6240\u6709\u6a29\u306e\u571f\u5730\u306e\u9762\u7a4d<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u6577\u5730\u5229\u7528\u6a29\u306e\u9762\u7a4d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-8.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259893\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-8.png\" alt=\"\" width=\"500\" height=\"146\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-8.png 985w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-8-300x87.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-8-768x224.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-8-600x175.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25c6\u6577\u5730\u6240\u6709\u6a29\u306e\u9762\u7a4d<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-9.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259894\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-9.png\" alt=\"\" width=\"500\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-9.png 983w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-9-300x86.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-9-768x221.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-9-600x173.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\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\u3001101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u53ca\u3073\uff12\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\u3001104\u53f7\u5ba4\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>\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-bottom: 3px;\"><strong>\u3010\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\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259895\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10.png\" alt=\"\" width=\"550\" height=\"134\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10.png 1137w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10-300x73.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10-1024x249.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10-768x187.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syoukiboqa58-10-600x146.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/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<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<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\u3000104\u53f7\u5ba4\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\u3000101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u53ca\u3073\uff12\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>\u7279\u4f8b\u306e\u9069\u5426\u3092\u6574\u7406\u3059\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\/11\/syoukiboqa58-11-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259912\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-11-1.png\" alt=\"\" width=\"500\" height=\"598\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-11-1.png 1041w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-11-1-251x300.png 251w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-11-1-856x1024.png 856w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-11-1-768x919.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa58-11-1-600x718.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e01\u306f104\u53f7\u5ba4\u90e8\u5206\u306e72\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\u3001104\u53f7\u5ba4\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\u3001101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u90e8\u5206\u53ca\u3073\uff12\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<\/p>\n<p>\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306f\u3001104\u53f7\u5ba4\u90e8\u5206\uff0872\u33a1\uff09\u3068101\u53f7\u5ba4\u3001102\u53f7\u5ba4\u3001103\u53f7\u5ba4\u90e8\u5206\u53ca\u3073\uff12\u968e\u90e8\u5206\u306e\u6577\u5730\u6240\u6709\u6a29\u90e8\u5206\uff08183.6\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\u6577\u5730\u6240\u6709\u6a29\u90e8\u5206\uff08183.6\u33a1\uff09\u304b\u3089\u512a\u5148\u7684\u306b\u9069\u7528\u3057\u3001\u6b8b\u308a\u306e\u9762\u7a4d16.4\u33a1\uff08200\u33a1 \uff0d 183.6\u33a1\uff09\u306b\u3064\u3044\u3066104\u53f7\u5ba4\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>&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;\">\u4e00\u6b21\u76f8\u7d9a\u6642\u3068\u4e8c\u6b21\u76f8\u7d9a\u6642\u3067\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u7bc4\u56f2\u304c\u7570\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e00\u6b21\u76f8\u7d9a\u6642\u304b\u3089\u4e8c\u6b21\u76f8\u7d9a\u6642\u306e\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1\u3092\u3088\u304f\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c11\u306a\u304f\u3068\u3082\u5efa\u7269\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u306f\u5165\u624b\u3057\u3066\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304d\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p>\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\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    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