{"id":260090,"date":"2022-11-24T10:15:29","date_gmt":"2022-11-24T01:15:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260090"},"modified":"2022-11-22T11:28:51","modified_gmt":"2022-11-22T02:28:51","slug":"inheritance-article-366","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-366\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c61\u56de\u3011\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u91cd\u8907\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306e\u9078\u629e\u9762\u7a4d\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\u7b2c61\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u91cd\u8907\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306e\u9078\u629e\u9762\u7a4d\u300d<br \/>\n<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #666699;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\u306f\u3001\u4ee4\u548c\uff14\u5e7411\u670815\u65e5\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u7532\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u3066\u3092\u9577\u7537\u3067\u3042\u308b\u4e59\u304c\u76f8\u7d9a\u3057\u3066\u3044\u307e\u3059\u3002\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\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>\uff21\u571f\u5730\uff08160\u33a1\uff09\uff1a\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523<\/li>\n<li>\uff22\u571f\u5730\uff08300\u33a1\uff09\uff1a\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u571f\u5730<\/li>\n<li>\uff23\u571f\u5730\uff08330\u33a1\uff09\uff1a\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u571f\u5730<\/li>\n<li>\uff24\u571f\u5730\uff0870\u33a1\uff09\uff1a\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u571f\u5730<\/li>\n<\/ul>\n<\/div>\n<p>\uff21\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u691c\u8a0e\u3057\u3001 \uff22\u571f\u5730\u3001\uff23\u571f\u5730\u3001\uff24\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u512a\u5148\u9806\u4f4d\u304c\u6b21\u306e\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u9078\u629e\u9762\u7a4d\u53ca\u3073\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9078\u629e\u9762\u7a4d\u306f\u305d\u308c\u305e\u308c\u4f55\u33a1\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u512a\u5148\u9806\u4f4d\u304c\uff21\u571f\u5730\u2192\uff22\u571f\u5730\u2192\uff23\u571f\u5730\u2192\uff24\u571f\u5730\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u512a\u5148\u9806\u4f4d\u304c\uff21\u571f\u5730\u2192\uff24\u571f\u5730\u2192\uff22\u571f\u5730\u2192\uff23\u571f\u5730\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u512a\u5148\u9806\u4f4d\u304c\uff23\u571f\u5730\u2192\uff22\u571f\u5730\u2192\uff21\u571f\u5730\u2192\uff24\u571f\u5730\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u512a\u5148\u9806\u4f4d\u304c\uff24\u571f\u5730\u2192\uff22\u571f\u5730\u2192\uff23\u571f\u5730\u3067\u3042\u308b\u5834\u5408\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\uff09<\/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\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u3067\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u9078\u629e\u9762\u7a4d\u53ca\u3073\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9078\u629e\u9762\u7a4d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260091\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-1.png\" alt=\"\" width=\"550\" height=\"164\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-1.png 965w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-1-300x90.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-1-768x229.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-1-600x179.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/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\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306e\u91cd\u8907\u95a2\u4fc2\u306e\u6574\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u898f\u5b9a\u306f\u3001\u4e0b\u8a18\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2465\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-26-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d26\u306e\uff12<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u500b\u4eba\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\uff08<span style=\"border-bottom: solid 1px #B22222;\">\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898f\u5b9a\u306b\u3088\u308a\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3092\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u53d6\u5f97\u3092\u542b\u3080<\/span>\uff09\u3092\u3057\u305f\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u500b\u4eba\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba<\/span>\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3092\u3057\u305f\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u3067\u3042\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\u306e\u62ec\u5f27\u66f8\u304d\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306b\u307f\u306a\u3057\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\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\u7b2c59\u56de\u3011\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306e\u95a2\u4fc2\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-363\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c59\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000\u4e0a\u8a18<span style=\"color: #333399;\">\u2461<\/span>\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9577\u7537\u304c\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e8c\u7537\u304c\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e8c\u7537\u306f\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u9577\u7537\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba<\/span>\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u4f75\u7528\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u5f97\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u4ee5\u5916\u306e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u4ee5\u5916\u306e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u53c8\u306f\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306e\u4f75\u7528\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u9650\u5ea6\u9762\u7a4d\u306f\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u3042\u308b\u304b\u5426\u304b\u306b\u5fdc\u3058\u3066\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff16\u306e10\u2461\u4e00\u3001\u63aa\u4ee440\u306e\uff17\u306e10\u2466\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_6\/10.htm#a-6-10-17\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff16\u306e10\uff0d17<\/a>\uff09\u3002\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5168\u3066\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u53ca\u3073\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\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\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-11\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-12\" target=\"_blank\" rel=\"noopener\">69\u306e\uff14\uff0d12<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_6\/10.htm#a-6-10-18\" target=\"_blank\" rel=\"noopener\">70\u306e\uff16\u306e10\uff0d18<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\uff09\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260092 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2.png\" alt=\"\" width=\"1211\" height=\"510\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2.png 1211w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2-1024x431.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2-768x323.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-2-600x253.png 600w\" sizes=\"(max-width: 1211px) 100vw, 1211px\" \/><\/a><\/p>\n<p>\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u4ee3\u308f\u308a\u306b\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u9762\u7a4d\u3092\u5f53\u3066\u306f\u3081\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\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\u7b2c\uff16\u56de\u3011\u300c\u9650\u5ea6\u9762\u7a4d\u3092\u8d85\u3048\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u9069\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-269\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff16\u56de\u3011<\/a>\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\u306b\u304a\u3051\u308b\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\uff09\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260093 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3.png\" alt=\"\" width=\"1243\" height=\"547\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3.png 1243w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3-300x132.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3-1024x451.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3-768x338.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-3-600x264.png 600w\" sizes=\"(max-width: 1243px) 100vw, 1243px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u554f\u306e\u5834\u5408\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<p>\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u3067\u9078\u629e\u9762\u7a4d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260094 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4.png\" alt=\"\" width=\"1147\" height=\"531\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4.png 1147w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4-300x139.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4-1024x474.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4-768x356.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa61-4-600x278.png 600w\" sizes=\"(max-width: 1147px) 100vw, 1147px\" \/><\/a><\/p>\n<h4><strong>\uff3b<span style=\"color: #006400;\">\u2460<\/span>\u306b\u3064\u3044\u3066\uff3d<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff12\uff09<\/strong>\u306e<strong>\u3010\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\uff09\u3011<\/strong>\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u201d\u9069\u7528\u306a\u3057\u201d\u306e\u533a\u5206\u3067\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\uff22\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u9762\u7a4d\u3068\u5408\u308f\u305b\u3066400\u33a1\u307e\u3067\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001240\u33a1\uff08400\u33a1\uff0d160\u33a1\uff09\u304c\u9078\u629e\u9069\u7528\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\uff23\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u9650\u5ea6\u9762\u7a4d\u8abf\u6574\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001330\u33a1\u4ee5\u4e0b\u306e\u7bc4\u56f2\u5185\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4><strong>\uff3b<span style=\"color: #006400;\">\u2461<\/span>\u306b\u3064\u3044\u3066\uff3d<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff12\uff09<\/strong>\u306e<strong>\u3010\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\uff09\u3011<\/strong>\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u201d\u9069\u7528\u3042\u308a\u201d\u306e\u533a\u5206\u3067\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5168\u4f53\u3092100\uff05\u3068\u3057\u305f\u5834\u5408\u306b\u305d\u308c\u305e\u308c\u306e\u7279\u4f8b\u3067\u4f55\uff05\u90e8\u5206\u3092\u9069\u7528\u3057\u305f\u306e\u304b\u3092\u8003\u3048\u308b\u3068\u5206\u304b\u308a\u3084\u3059\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff21\u571f\u5730\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u3067\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308a40\uff05\u90e8\u5206\u3092\u9069\u7528\u3057\u3001\uff24\u571f\u5730\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308a35\uff05\u90e8\u5206\u3092\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6b8b\u308a\u306e25\uff05\u90e8\u5206\u306b\u3064\u3044\u3066\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff22\u571f\u5730\u306b\u3064\u3044\u3066\u306f100\u33a1\uff08400\u33a1\u00d725\uff05\uff09\u304c\u9078\u629e\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d\u306e\u8a08\u7b97\u3009<\/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>\uff08160\u33a1\uff0b\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d\uff09\u00d7 200\/400 \uff0b 70\u33a1 \uff1d 200\u33a1<br \/>\n\u2192\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d \uff1d\uff08200\u33a1\uff0d70\u33a1\uff09\u00d7 \uff12 \uff0d 160\u33a1<br \/>\n\u2192\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d \uff1d 100\u33a1<\/p>\n<\/div>\n<h4><strong>\uff3b<span style=\"color: #006400;\">\u2462<\/span>\u306b\u3064\u3044\u3066\uff3d<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff12\uff09<\/strong>\u306e<strong>\u3010\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\uff09\u3011<\/strong>\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u201d\u9069\u7528\u306a\u3057\u201d\u306e\u533a\u5206\u3067\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u3067\u3042\u308b\uff21\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3068\u5408\u308f\u305b\u3066400\u33a1\u307e\u3067\u306e\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001100\u33a1\uff08400\u33a1\uff0d300\u33a1\uff09\u304c\u9078\u629e\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\uff23\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u9650\u5ea6\u9762\u7a4d\u8abf\u6574\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001330\u33a1\u4ee5\u4e0b\u306e\u7bc4\u56f2\u5185\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4><strong>\uff3b<span style=\"color: #006400;\">\u2463<\/span>\u306b\u3064\u3044\u3066\uff3d<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff12\uff09<\/strong>\u306e<strong>\u3010\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\uff09\u3011<\/strong>\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u201d\u9069\u7528\u3042\u308a\u201d\u306e\u533a\u5206\u3067\u8003\u3048\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u2461\u306e\u8003\u3048\u65b9\u3068\u540c\u69d8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff24\u571f\u5730\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308a35\uff05\u90e8\u5206\u3092\u9069\u7528\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u6b8b\u308a\u306e65\uff05\u90e8\u5206\u306b\u3064\u3044\u3066\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3067\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff22\u571f\u5730\u306b\u3064\u3044\u3066\u306f260\u33a1\uff08400\u33a1\u00d765\uff05\uff09\u304c\u9078\u629e\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d\u306e\u8a08\u7b97\u3009<\/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>\uff08\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d\uff09\u00d7 200\/400 \uff0b 70\u33a1 \uff1d 200\u33a1<br \/>\n\u2192\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d \uff1d\uff08200\u33a1 \uff0d 70\u33a1\uff09\u00d7 \uff12<br \/>\n\u2192\uff22\u571f\u5730\u306e\u9078\u629e\u9762\u7a4d \uff1d 260\u33a1<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 4px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2605\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2605<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u4ee5\u5916\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306e\u4f75\u7528\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u9650\u5ea6\u9762\u7a4d\u8abf\u6574\u304c\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u3069\u306e\u571f\u5730\u3067\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u306e\u304b\u691c\u8a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p>\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u5730\u4ee4\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5186\u6ed1\u5316\u898f\u5247\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd570\u306e\uff16\u306e\uff18\u2461\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff16\u306e\uff18\u7b2c\uff12\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><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\u306f\u3001\u4ee4\u548c\uff14\u5e7411\u670815\u65e5\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3001\u7532\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u3066\u3092\u9577\u7537\u3067\u3042\u308b\u4e59\u304c\u76f8\u7d9a\u3057\u3066\u3044\u307e\u3059\u3002\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\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":[407,603,160,448],"backnumber":[2197],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 16:08:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260090"}],"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=260090"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260090\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260090"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260090"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260090"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260090"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260090"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}