{"id":260142,"date":"2022-12-01T10:17:44","date_gmt":"2022-12-01T01:17:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260142"},"modified":"2022-11-30T10:25:46","modified_gmt":"2022-11-30T01:25:46","slug":"inheritance-article-367","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-367\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c62\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\u6709\u5229\u9078\u629e\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\u7b2c62\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306e\u6709\u5229\u9078\u629e\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\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff14\u5e7411\u670822\u65e5\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002\u7532\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u9577\u7537\u3067\u3042\u308b\u4e59\u3068\u4e8c\u7537\u3067\u3042\u308b\u4e19\u306e\uff12\u4eba\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u5f8c\u3001\u7532\u306e\u500b\u4eba\u4e8b\u696d\u306f\u4e59\u304c\u627f\u7d99\u3057\u3066\u3044\u307e\u3059\u3002\u4e59\u53ca\u3073\u4e19\u304c\u4e0b\u8a18\u306e\u3068\u304a\u308a\u7532\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u305f\u65b9\u304c\u3044\u3044\u306e\u304b\u3001\u305d\u308c\u3068\u3082\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u306a\u3044\u3067\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u3057\u305f\u65b9\u304c\u3044\u3044\u306e\u304b\u3001\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260144\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-1.png\" alt=\"\" width=\"400\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-1.png 787w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-1-300x108.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-1-768x277.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-1-600x217.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u5185\u8a33\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\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>\u4e8b\u696d\u7528\u306e\u571f\u5730\uff08400\u33a1\uff09\uff1a100,000\u5343\u5186<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/li>\n<li>\u4e8b\u696d\u7528\u306e\u5efa\u7269\uff08800\u33a1\uff09\uff1a40,000\u5343\u5186<\/li>\n<li>\u4e8b\u696d\u7528\u306e\u6a5f\u68b0\u88c5\u7f6e\uff1a60,000\u5343\u5186<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8981\u4ef6\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd5c5c;\"><\/div>\n\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u9078\u629e\u9069\u7528\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u6bd4\u8f03\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u8868\u306e\u3068\u304a\u308a\u3001\u4e59\u306e\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u65b9\u304c\u6709\u5229\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e19\u306e\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u306a\u3044\u65b9\u304c\u6709\u5229\u3068\u306a\u308a\u307e\u3059\u3002\u5168\u4f53\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u3057\u305f\u65b9\u304c\u6709\u5229\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u4e19\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e\u5897\u52a0\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e59\u53ca\u3073\u4e19\u306b\u8aac\u660e\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u907a\u7523\u5206\u5272\u306e\u8abf\u6574\u3084\u4e59\u304b\u3089\u4e19\u3078\u306e\u91d1\u92ad\u8d08\u4e0e\u3092\u884c\u3046\u7b49\u306e\u914d\u616e\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u984d\u6bd4\u8f03\u306e\u4ed6\u306b\u7d0d\u7a0e\u7336\u4e88\u9069\u7528\u5f8c\u306e\u671f\u9650\u78ba\u5b9a\u4e8b\u7531\u3084\u514d\u9664\u4e8b\u7531\u306e\u53ef\u80fd\u6027\u3001\u7d0d\u7a0e\u7336\u4e88\u9069\u7528\u6642\u3068\u9069\u7528\u5f8c\u306b\u304a\u3051\u308b\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c\u3082\u542b\u3081\u3066\u3001\u6700\u7d42\u7684\u306b\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u305f\u65b9\u304c\u3044\u3044\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260145\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2.png\" alt=\"\" width=\"1273\" height=\"405\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2.png 1273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2-300x95.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2-1024x326.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2-768x244.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-2-600x191.png 600w\" sizes=\"(max-width: 1273px) 100vw, 1273px\" \/><\/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\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4e0b\u8a18\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3009<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022005-016_04.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260147\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-3.png\" alt=\"\" width=\"1273\" height=\"1061\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-3.png 1273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-3-300x250.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-3-1024x853.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-3-768x640.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-3-600x500.png 600w\" sizes=\"(max-width: 1273px) 100vw, 1273px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022005-016_04.pdf\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u30fb\u514d\u9664\uff08\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u4ee4\u548c\uff14\u5e74\uff15\u6708\uff09<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022005-016_04.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\uff19\u9801<\/a><\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span> \u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u901a\u5e38\u306e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3068\u540c\u69d8\u306b\u76f8\u7d9a\u4eba\u7b49\u304c\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u8ca1\u7523\u306b\u57fa\u3065\u304d\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u7b97\u51fa\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u5b9f\u969b\u306b\u53d6\u5f97\u3057\u305f\u6b63\u5473\u306e\u907a\u7523\u984d\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u7b97\u51fa\u7a0e\u984d\u7b49\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span> \u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u5f8c\u7d99\u8005\u306e\u76f8\u7d9a\u7a0e\u306e\u7336\u4e88\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u7336\u4e88\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\uff08\u4ee5\u4e0b\u300c\u7279\u4f8b\u4e8b\u696d\u7528\u8cc7\u7523\u300d\u3068\u3044\u3046\uff09\u306e\u4fa1\u984d\uff08\u5f8c\u7d99\u8005\u304c\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u3092\u627f\u7d99\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u50b5\u52d9\u984d<span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3002\u4ee5\u4e0b\u300c\u7279\u5b9a\u4fa1\u984d\u300d\u3068\u3044\u3046\uff09\u3068\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u8ab2\u7a0e\u4fa1\u683c\u3068\u307f\u306a\u3057\u3066\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u3046\u3061\u7279\u5b9a\u4fa1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u984d\uff08\u76f8\u7d9a\u7a0e\u984d\u306e\uff12\u5272\u52a0\u7b97\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u53ca\u3073\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u9069\u7528\u5f8c\u306e\u91d1\u984d\uff09\u304c\u76f8\u7d9a\u7a0e\u306e\u7336\u4e88\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff16\u306e10\u2461\u4e09\u3001\u63aa\u4ee440\u306e\uff17\u306e10\u2468\u2469\u246a\uff09\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5b9a\u50b5\u52d9\u984d\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u306e\u91d1\u984d\u3068<span style=\"color: #666699;\">\uff08\uff12\uff09<\/span>\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u3000\u4e8b\u696d\u95a2\u9023\u50b5\u52d9\u306e\u91d1\u984d\uff08\u4e0b\u8a18\u306e\u7533\u544a\u66f8\u300c<span style=\"color: #cd853f;\">\uff13<\/span>\uff08<span style=\"color: #cd853f;\">\uff11<\/span>\uff0d<span style=\"color: #cd853f;\">\uff21<\/span>\uff09\u300d\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6b21\u306e<span style=\"color: #666699;\">\u2460<\/span>\u304b\u3089<span style=\"color: #666699;\">\u2461<\/span>\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5f8c\u7d99\u8005\u304c\u8ca0\u62c5\u3057\u305f\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u306e\u91d1\u984d\uff08\u4e0b\u8a18\u306e\u7533\u544a\u66f8\u300c<span style=\"color: #cd853f;\">\uff11<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000<span style=\"color: #666699;\">\u2460<\/span>\u306e\u3046\u3061\u7279\u4f8b\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u4fc2\u308b\u4e8b\u696d\u306b\u95a2\u3059\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u4ee5\u5916\u306e\u50b5\u52d9\u30fb\u846c\u5f0f\u8cbb\u7528\u306e\u91d1\u984d\uff08\u4e0b\u8a18\u306e\u7533\u544a\u66f8\u300c<span style=\"color: #cd853f;\">\uff21<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span>\u3000\u305d\u306e\u4ed6\u306e\u50b5\u52d9\u306e\u91d1\u984d\uff08\u4e0b\u8a18\u306e\u7533\u544a\u66f8\u300c<span style=\"color: #cd853f;\">\uff16<\/span>\uff08<span style=\"color: #cd853f;\">\uff21<\/span>\uff0d\uff08<span style=\"color: #cd853f;\">\uff14<\/span>\uff0d<span style=\"color: #cd853f;\">\uff15<\/span>\uff09\uff09\u300d\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u6b21\u306e<span style=\"color: #666699;\">\u2460<\/span>\u304b\u3089<span style=\"color: #666699;\">\u2461<\/span>\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u4e0a\u8a18<span style=\"color: #666699;\">\uff08\uff11\uff09\u2461<\/span>\u306e\u91d1\u984d\uff08\u4e0b\u8a18\u306e\u7533\u544a\u66f8\u300c<span style=\"color: #cd853f;\">\uff21<\/span>\u300d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5f8c\u7d99\u8005\u306e\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u542b\u3080\uff09\u304b\u3089\u7279\u4f8b\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff08\u4e0b\u8a18\u306e\u7533\u544a\u66f8\u300c<span style=\"color: #cd853f;\">\uff14<\/span>\uff0d<span style=\"color: #cd853f;\">\uff15<\/span>\u300d\uff09<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r03pdf\/C41.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260148\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4.png\" alt=\"\" width=\"550\" height=\"201\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4.png 1681w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4-300x109.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4-1024x373.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4-768x280.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4-1536x560.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-4-600x219.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/r03pdf\/C41.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3000\u7b2c\uff18\u306e\uff16\u8868\u306e\u4ed8\u8868\uff14\u3000\u500b\u4eba\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u9069\u7528\u306b\u4fc2\u308b\u7279\u5b9a\u50b5\u52d9\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d\u3088\u308a\u4e00\u90e8\u629c\u7c8b\uff09<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span><\/strong><\/h4>\n<p><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span><\/strong>\u3067\u8a08\u7b97\u3057\u305f\u5f8c\u7d99\u8005\u306e\u7a0e\u984d\u3068<strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span><\/strong>\u3067\u8a08\u7b97\u3057\u305f\u5f8c\u7d99\u8005\u306e\u7336\u4e88\u7a0e\u984d\u3068\u306e\u5dee\u984d\u304c\u5f8c\u7d99\u8005\u306e\u7d0d\u4ed8\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u672c\u554f\u306e\u5834\u5408\u306e\u7d0d\u4ed8\u7a0e\u984d\u3068\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u306e\u6709\u7121\u306e\u5834\u5408\u3067\u4e59\u306e\u7d0d\u4ed8\u7a0e\u984d\u3001\u7336\u4e88\u7a0e\u984d\u53ca\u3073\u4e19\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f\u3001\u305d\u308c\u305e\u308c\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\/syoukiboqa62-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260146\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-5.png\" alt=\"\" width=\"1185\" height=\"345\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-5.png 1185w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-5-300x87.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-5-1024x298.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-5-768x224.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/syoukiboqa62-5-600x175.png 600w\" sizes=\"(max-width: 1185px) 100vw, 1185px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3042\u308a\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306a\u3057\uff09<\/strong><\/h4>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\u3000\u901a\u5e38\u306e\u8a08\u7b97<\/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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\uff1a600,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u57fa\u790e\u63a7\u9664\uff1a42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d\uff1a\u2460 \uff0d \u2461 \uff1d 558,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\uff1a\uff08\u2462 \u00d7 1\/2 \u00d7 45\uff05 \uff0d 27,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 197,100\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u5404\u4eba\u3054\u3068\u306e\u7d0d\u4ed8\u7a0e\u984d\uff1a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e59\uff1a\u2463 \u00d7 300,000\u5343\u5186\/\u2460 \uff1d 98,550\u5343\u5186<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e19\uff1a\u2463 \u00d7 300,000\u5343\u5186\/\u2460 \uff1d 98,550\u5343\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\u3000\u4e59\u304c\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u307f\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\uff08\u4e59\u306e\u7336\u4e88\u7a0e\u984d\uff09<\/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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\uff1a500,000\u5343\u5186<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e59\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff1a200,000\u5343\u5186<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e19\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff1a300,000\u5343\u5186<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\uff1a200,000\u5343\u5186 \uff0b 300,000\u5343\u5186 \uff1d 500,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u57fa\u790e\u63a7\u9664\uff1a42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d\uff1a\u2460 \uff0d \u2461 \uff1d 458,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\uff1a\uff08\u2462 \u00d7 1\/2 \u00d7 45\uff05 \uff0d 27,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 152,100\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u5f8c\u7d99\u8005\u4e59\u306e\u7336\u4e88\u7a0e\u984d\uff1a\u2463 \u00d7 200,000\u5343\u5186\/\u2460 \uff1d 60,840\u5343\u5186\uff08\u76f8\u7d9a\u7a0e\u306e\u7336\u4e88\u7a0e\u984d\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span>\u3000\u5f8c\u7d99\u8005\u306e\u7d0d\u7a0e\u984d<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>98,550\u5343\u5186 \uff0d 60,840\u5343\u5186 \uff1d 37,710\u5343\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u306a\u3057\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3042\u308a\uff09<\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\uff1a520,000\u5343\u5186<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">600,000\u5343\u5186 \uff0d 80,000\u5343\u5186\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09\uff1d 520,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u57fa\u790e\u63a7\u9664\uff1a42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d\uff1a\u2460 \uff0d \u2461 \uff1d 478,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\uff1a\uff08\u2462 \u00d7 1\/2 \u00d7 45\uff05 \uff0d 27,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 161,100\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u5404\u4eba\u3054\u3068\u306e\u7d0d\u4ed8\u7a0e\u984d\uff1a<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e59\uff1a\u2463 \u00d7 220,000\u5343\u5186\/\u2460 \uff1d 68,157.6\u5343\u5186<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u4e19\uff1a\u2463 \u00d7 300,000\u5343\u5186\/\u2460 \uff1d 92,942.3\u5343\u5186<\/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;\">\u76f8\u7d9a\u306e\u5834\u5408\u306b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u306e\u8a8d\u5b9a\u7533\u8acb\u3092\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u2f47\u306e\u7fcc\u2f47\u304b\u3089\uff18\u30f6\u2f49\u4ee5\u5185\u306b\u7533\u8acb\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u305d\u308c\u307e\u3067\u306b\u307e\u3068\u3081\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u691c\u8a0e\u6642\u9593\u306b\u4f59\u88d5\u304c\u306a\u3044\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u65e9\u3081\u306b\u30b7\u30df\u30e5\u30ec\u30fc\u30c8\u3092\u884c\u3044\u3001\u691c\u8a0e\u3092\u9032\u3081\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><\/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  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