{"id":260179,"date":"2022-12-08T10:16:39","date_gmt":"2022-12-08T01:16:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260179"},"modified":"2022-12-07T16:11:02","modified_gmt":"2022-12-07T07:11:02","slug":"inheritance-article-368","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-368\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c48\u56de\u3011\u300c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u30fb\u8ca0\u62c5\u4ed8\u907a\u8d08\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u89e3\u6c7a<span style=\"font-size: 18px;\">\u3078\u306e<\/span>\u30d2\u30f3\u30c8<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c48\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u30fb\u8ca0\u62c5\u4ed8\u907a\u8d08\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\uff08\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u7814\u7a76\u4f1a\uff09<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5ca9\u4e38\u3000\u6dbc\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f0fff0; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\uff21\uff0885\u6b73\uff09\u306f\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u3002\u59bb\u306b\u306f\u5148\u7acb\u305f\u308c\u5b50\u4f9b\u306f\uff12\u4eba\u3044\u307e\u3059\u3002<br \/>\n\u304b\u306d\u3066\u3088\u308a\u65e5\u5e38\u306e\u8eab\u306e\u56de\u308a\u306e\u4e16\u8a71\u3092\u3057\u3066\u304f\u308c\u308b\u5a18\uff22\u592b\u5a66\u306b\u306f\u611f\u8b1d\u3057\u3066\u3044\u3066\u3001\u5a18\u5a7f\uff23\uff08\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\uff09\u304b\u3089\u306f\u8cc7\u7523\u904b\u7528\u7b49\u306b\u3064\u3044\u3066\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u53ca\u3073\u305d\u306e\u4e0d\u52d5\u7523\u304c\u62c5\u4fdd\u3068\u306a\u3063\u3066\u3044\u308b\u9280\u884c\u501f\u5165\u91d1\u3092\u5a18\u5a7f\u3078\u627f\u7d99\u3057\u305f\u3044\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u3092\u8ca0\u62c5\uff08\u9280\u884c\u501f\u5165\u91d1\uff09\u4ed8\u304d\u3067\u627f\u7d99\u3059\u308b\u65b9\u6cd5\u306f\u3001\u8d08\u4e0e\u5951\u7d04\u306b\u3088\u308b\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3084\u907a\u8a00\u306b\u3088\u308b\u8ca0\u62c5\u4ed8\u907a\u8d08\u306a\u3069\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u304c\u3001\u4e21\u8005\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u4e0a\u306e\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u5bfe\u8c61\u306e\u8ca1\u7523\u30fb\u50b5\u52d9\u306e\u72b6\u6cc1\u306f\u6b21\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<p style=\"margin-bottom: 3px;\"><strong>\u3007\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\uff08\u571f\u5730\u30fb\u5efa\u7269\uff09<\/strong><\/p>\n<ul>\n<li>\u6642\u4fa1\uff1a100,000\u5343\u5186<\/li>\n<li>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff1a40,000\u5343\u5186<\/li>\n<li>\u53d6\u5f97\u8cbb\uff1a40,000\u5343\u5186<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u3007\u4e0d\u52d5\u7523\u304c\u62c5\u4fdd\u3068\u306a\u3063\u3066\u3044\u308b\u9280\u884c\u501f\u5165\u91d1<\/strong><\/p>\n<ul>\n<li>\u6b8b\u50b5\u52d9\uff1a60,000\u5343\u5186<\/li>\n<\/ul>\n<\/div>\n<p><!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u8cc7\u7523\u7a0e\uff08\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u30fb\u8b72\u6e21\u6240\u5f97\u7a0e\uff09\u3068\u6d41\u901a\u7a0e\uff08\u767b\u9332\u514d\u8a31\u7a0e\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u8ca0\u62c5\u4ed8\u907a\u8d08\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u4eba\uff08\u3082\u3057\u304f\u306f\u5305\u62ec\u53d7\u907a\u8005\uff09\u304b\u3001\u305d\u3046\u3067\u306a\u3044\u304b\u306b\u3088\u308a\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span> \u89e3 \u8aac <span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff11\uff3d\u3000\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u8ca0\u62c5\u4ed8\u907a\u8d08<\/strong><\/h4>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u306f\u3001\u53d7\u8d08\u8005\u306b\u4e00\u5b9a\u306e\u50b5\u52d9\u3092\u8ca0\u62c5\u3055\u305b\u308b\u8d08\u4e0e\u5951\u7d04\u3092\u3044\u3044\u307e\u3059\u3002\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6027\u8cea\u306b\u53cd\u3057\u306a\u3044\u9650\u308a\u3001\u53cc\u52d9\u5951\u7d04\uff08\u5f53\u4e8b\u8005\u306e\u53cc\u65b9\u304c\u76f8\u4e92\u306b\u5bfe\u4fa1\u7684\u306a\u50b5\u52d9\u3092\u8ca0\u62c5\u3059\u308b\u5951\u7d04\uff09\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u6e96\u7528\u3055\u308c\uff08\u6c11\u6cd5553\uff09\u3001\u540c\u6642\u5c65\u884c\u306e\u6297\u5f01\u6a29\u3001\u5371\u967a\u8ca0\u62c5\u3001\u89e3\u9664\u306e\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u62c5\u4ed8\u907a\u8d08\u3068\u306f\u3001\u53d7\u907a\u8005\u306b\u4e00\u5b9a\u306e\u50b5\u52d9\u3092\u8ca0\u62c5\u3055\u305b\u308b\u907a\u8d08\u3067\u3042\u308a\u3001\u8ca0\u62c5\u4ed8\u907a\u8d08\u3092\u53d7\u3051\u305f\u8005\u306f\u3001\u53d7\u8d08\u7269\u306e\u4fa1\u984d\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u3001\u8ca0\u62c5\u3057\u305f\u7fa9\u52d9\u3092\u5c65\u884c\u3059\u308b\u8cac\u4efb\u3092\u8ca0\u3044\u307e\u3059\uff08\u6c11\u6cd51002\u2460\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u30fb\u8ca0\u62c5\u4ed8\u907a\u8d08\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u50b5\u52d9\u5f15\u53d7\u3051\u306f\u50b5\u6a29\u8005\u306e\u540c\u610f\u306a\u3057\u306b\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u50b5\u6a29\u8005\u3068\u306e\u9593\u3067\u306f\u514d\u8cac\u7684\u50b5\u52d9\u5f15\u53d7\u3051\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff12\uff3d\u3000\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306b\u3088\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8d08\u4e0e\u7a0e<\/strong><\/h4>\n<p>\u4e0d\u52d5\u7523\u7b49\u306e\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u3068\u8ca0\u62c5\u984d\uff08\u9280\u884c\u501f\u5165\u91d1\u7b49\uff09\u306e\u5dee\u984d\u304c\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\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\/02\/10.htm#a-21_2_4\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a21\u306e\uff12\uff0d\uff14<\/a>\u3001\u76f8\u6cd5\uff17\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8a55\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u306f\u306a\u304f\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u3067\u3042\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u6642\u4fa1\u306b\u3088\u3089\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/890329\/01.htm\" target=\"_blank\" rel=\"noopener\">\u5e73\u6210\u5143\u5e74\uff13\u670829\u65e5 \u76f4\u8a55\uff15 \u76f4\u8cc7\uff12\uff0d204\u300c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u53c8\u306f\u5bfe\u4fa1\u3092\u4f34\u3046\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49\u53ca\u3073\u5bb6\u5c4b\u7b49\u306b\u4fc2\u308b\u8a55\u4fa1\u4e26\u3073\u306b\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff17\u6761\u53ca\u3073\u7b2c\uff19\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\uff11<\/a><\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8b72\u6e21\u6240\u5f97\u7a0e<\/strong><\/h4>\n<p>\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u8d08\u4e0e\u8005\u5074\u3067\u306f\u3001\u8d08\u4e0e\u8ca1\u7523\u3092\u53d7\u8d08\u8005\u306b\u8ca0\u62c5\u3055\u305b\u308b\u50b5\u52d9\u91d1\u984d\u3067\u8b72\u6e21\u3057\u305f\u3068\u307f\u306a\u3057\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a8d\u8b58\u3057\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u8005\u306f\u3001\u53d7\u8d08\u8005\u306e\u50b5\u52d9\u5f15\u53d7\u3051\u306b\u3088\u308b\u50b5\u52d9\u6d88\u6ec5\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4e0d\u52d5\u7523\u8b72\u6e21\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u8d08\u8005\u306b\u8b72\u6e21\u3057\u305f\u3068\u8003\u3048\u3001\u5f53\u8a72\u5bfe\u4fa1\u3068\u53d6\u5f97\u8cbb\u3068\u306e\u5dee\u984d\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u6240\u5f97\u3092\u8a8d\u8b58\u3057\uff08\u6240\u6cd536\u2460\u2461\uff09\u3001\u53d7\u8d08\u8005\u306f\u5f53\u8a72\u8ca0\u62c5\u984d\u3092\u53d7\u8d08\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u8ca0\u62c5\u984d\u304c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3067\u3001\u304b\u3064\u8ca0\u62c5\u984d\uff08\u4e0d\u52d5\u7523\u8b72\u6e21\u5bfe\u4fa1\uff09\u304c\u53d6\u5f97\u8cbb\u3088\u308a\u3082\u4f4e\u3044\u5834\u5408\u306f\u3001\u8b72\u6e21\u640d\u304c\u751f\u3058\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u3001\u8b72\u6e21\u640d\u306f\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u53d7\u8d08\u8005\u306f\u8d08\u4e0e\u8005\u306e\u53d6\u5f97\u4fa1\u984d\u53ca\u3073\u53d6\u5f97\u65e5\u3092\u627f\u7d99\u3057\u307e\u3059\uff08\u6240\u6cd559\u2461\u300160\u2460\u30cb\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u3053\u3053\u3067\u3044\u3046\u300c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u300d\u306f\u3001\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u672a\u6e80\u3092\u3044\u3044\u307e\u3059\uff08\u6240\u6cd559\u2461\u3001\u6240\u4ee4169\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6d41\u901a\u7a0e<\/strong><\/h4>\n<p>\u6d41\u901a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u306b\u3088\u308b\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u306f\u3001\u907a\u8d08\u306b\u3088\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u4e0d\u5229\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260181\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1.png\" alt=\"\" width=\"500\" height=\"130\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1.png 1060w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1-300x78.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1-1024x266.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1-768x199.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/shokeihint48-1-600x156.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u8ca0\u62c5\u4ed8\u907a\u8d08\u306b\u3088\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u76f8\u7d9a\u7a0e<\/strong><\/h4>\n<p>\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u8005\u304c\u8ca0\u62c5\u4ed8\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u8ca0\u62c5\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff09\u304b\u3089\u5f53\u8a72\u8ca0\u62c5\u984d\uff08\u5f53\u8a72\u907a\u8d08\u306e\u3042\u3063\u305f\u6642\u306b\u304a\u3044\u3066\u78ba\u5b9f\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u306b\u9650\u308b\uff09\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\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\/02\/01.htm#a-11_2_7\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a11\u306e\uff12\uff0d\uff17<\/a>\uff09\u3002\u53d7\u907a\u8005\u306e\u8ca0\u62c5\u4ed8\u907a\u8d08\u306b\u3088\u308b\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u304c\u50b5\u52d9\u8d85\u904e\u3068\u306a\u308b\u5834\u5408\u3001\u5f53\u8a72\u50b5\u52d9\u8d85\u904e\u984d\u3092\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u7279\u5b9a\u53d7\u907a\u8005\u306f\u76f8\u7d9a\u4eba\u3068\u540c\u4e00\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u6709\u3057\u306a\u3044\u306e\u3067\uff08\u6c11\u6cd5990\uff09\u3001\u907a\u8d08\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u304c\u8ca0\u62c5\u76f8\u5f53\u984d\u306e\u63a7\u9664\u9650\u5ea6\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u8ca0\u62c5\u4ed8\u907a\u8d08\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u3092\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u8a8d\u8b58\u3057\u3001\u50b5\u52d9\u306b\u3064\u3044\u3066\u306f\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u4fa1\u984d\u304b\u3089\u50b5\u52d9\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u306f\u901a\u5e38\u88ab\u76f8\u7d9a\u4eba\u306e\u6a29\u5229\u7fa9\u52d9\u3092\u627f\u7d99\u3057\u307e\u3059\uff08\u6c11\u6cd5896\uff09\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3092\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\uff08\u53c8\u306f\u5305\u62ec\u53d7\u907a\u8005\uff09\u304c\u8ca0\u62c5\u3059\u308b\u9650\u308a\u306b\u304a\u3044\u3066\u306f\u50b5\u52d9\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08\u76f8\u6cd513\u300114\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8b72\u6e21\u6240\u5f97\u7a0e<\/strong><\/h4>\n<p>\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u8005\u304c\u3001\u8ca0\u62c5\u4ed8\u907a\u8d08\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3092\u5f15\u304d\u53d7\u3051\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u304c\u6d88\u6ec5\u3057\u305f\u5834\u5408\u3001\u5f53\u8a72\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u3001\u53d6\u5f97\u8cbb\u3068\u306e\u5dee\u984d\u306b\u5bfe\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u306b\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u308b\u3053\u3068\u7b49\u306f\uff08\u6240\u6cd536\u2460\u2461\uff09\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u76f8\u7d9a\u4eba\u304c\u8ca0\u62c5\u4ed8\u907a\u8d08\u306e\u53d7\u907a\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u306f\u50b5\u52d9\u3092\u627f\u7d99\u3059\u308b\u7acb\u5834\u3067\u3042\u308b\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u304c\u6d88\u6ec5\u3057\u305f\u3068\u3044\u3046\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u3068\u306f\u8003\u3048\u305a\u8b72\u6e21\u6240\u5f97\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff14\uff3d\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u3054\u76f8\u8ac7\u306e\u5834\u5408\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3001\u8ca0\u62c5\u4ed8\u907a\u8d08\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\uff21\u304b\u3089\uff23\uff08\u3082\u3057\u304f\u306f\uff22\uff09\u306b\u5bfe\u3057\u3066\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408<\/strong><\/h4>\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-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u8d08\u4e0e\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4e0d\u52d5\u7523\u306e\u6642\u4fa1100,000\u5343\u5186\u3092\u57fa\u790e\u306b\u8d08\u4e0e\u7a0e\uff08100,000\u5343\u5186\uff0d\u50b5\u52d960,000\u5343\u5186\uff1d40,000\u5343\u5186\uff09\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u8b72\u6e21\u6240\u5f97\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u8d08\u4e0e\u8005\u306e\u50b5\u52d9\u6d88\u6ec5\u3067\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u4e0d\u52d5\u7523\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u8a8d\u8b58\u3057\u3001\u53d6\u5f97\u8cbb\u3068\u306e\u5dee\u984d\uff08\u50b5\u52d960,000\u5343\u5186\uff0d\u53d6\u5f97\u8cbb40,000\u5343\u5186\uff1d20,000\u5343\u5186\uff09\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u8005\u306b\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u6d41\u901a\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u5bfe\u3057\u3066\uff16\uff05\u8ab2\u3055\u308c\u3001\u907a\u8d08\u306b\u3088\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u4e0d\u5229\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff21\u304b\u3089\uff23\u306b\u5bfe\u3057\u3066\u8ca0\u62c5\u4ed8\u907a\u8d08\u3092\u884c\u3046\u5834\u5408<\/strong><\/h4>\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-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u76f8\u7d9a\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d40,000\u5343\u5186\u3092\u57fa\u790e\u306b\u76f8\u7d9a\u7a0e\uff0840,000\u5343\u5186\uff0d\u50b5\u52d960,000\u5343\u5186\uff1d\u25b320,000\u5343\u5186\uff09\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u50b5\u52d9\u8d85\u904e\u76f8\u5f53\u984d20,000\u5343\u5186\u306b\u3064\u3044\u3066\u3001\uff23\u306f\u76f8\u7d9a\u4eba\u3067\u306a\u3044\u305f\u3081\u3001\u50b5\u52d9\u63a7\u9664\u306e\u9069\u7528\u304c\u3067\u304d\u305a\u3001\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u4fa1\u984d\u304b\u3089\u6e1b\u984d\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u8b72\u6e21\u6240\u5f97\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4e0a\u8ff0\uff21\u304b\u3089\uff23\uff08\u3082\u3057\u304f\u306f\uff22\uff09\u306b\u5bfe\u3057\u3066\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3092\u884c\u3046\u5834\u5408\u3068\u540c\u69d8\u3067\u3059\u304c\u3001\u907a\u8d08\u306e\u305f\u3081\uff21\u306b\u306f\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u8ab2\u7a0e\u304c\u751f\u3058\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u6d41\u901a\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306b\u5bfe\u3057\u30660.4\uff05\u8ab2\u3055\u308c\u3001\u8d08\u4e0e\u306b\u3088\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3057\u3066\u6709\u5229\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\uff21\u304b\u3089\u76f8\u7d9a\u4eba\u306e\uff22\u306b\u5bfe\u3057\u3066\u8ca0\u62c5\u4ed8\u907a\u8d08\u3092\u884c\u3046\u5834\u5408<\/strong><\/h4>\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-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u76f8\u7d9a\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4e0d\u52d5\u7523\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d40,000\u5343\u5186\u3092\u57fa\u790e\u306b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u540c\u69d8\u3067\u3059\u304c\u3001\u50b5\u52d960,000\u5343\u5186\u3092\u50b5\u52d9\u63a7\u9664\u3068\u3059\u308b\u3053\u3068\u3067\u50b5\u52d9\u8d85\u904e\u76f8\u5f53\u984d20,000\u5343\u5186\u306b\u3064\u3044\u3066\u3001\u4ed6\u306e\u76f8\u7d9a\u8ca1\u7523\u4fa1\u984d\u304b\u3089\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u8b72\u6e21\u6240\u5f97\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u76f8\u7d9a\u4eba\u306f\u50b5\u52d9\u627f\u7d99\u3059\u308b\u7acb\u5834\u3067\u3042\u308b\u305f\u3081\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u6d41\u901a\u7a0e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u540c\u69d8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u300c<strong>\uff08\uff13\uff09\u3000\uff21\u304b\u3089\u76f8\u7d9a\u4eba\u306e\uff22\u306b\u5bfe\u3057\u3066\u8ca0\u62c5\u4ed8\u907a\u8d08\u3092\u884c\u3046\u5834\u5408<\/strong>\u300d\u304c\u8ca1\u7523\u627f\u7d99\u306e\u7a0e\u52b9\u7387\u306f\u6700\u3082\u826f\u3044\u7d50\u679c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u5b9f\u969b\u306b\u306f\u3001\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u3068\u8ca0\u62c5\u4ed8\u907a\u8d08\u3067\u306f\u6642\u671f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6642\u4fa1\u3084\u501f\u5165\u91d1\u6b8b\u984d\u7b49\u304c\u7570\u306a\u308b\u3053\u3068\u3001\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306e\u53ce\u76ca\u6027\u304c\u9ad8\u304f\uff21\u306e\u4f59\u547d\u671f\u9593\u306b\u304a\u3051\u308b\u591a\u984d\u306e\u30a4\u30f3\u30ab\u30e0\u30b2\u30a4\u30f3\u304c\u76f8\u7d9a\u8ca1\u7523\u3092\u69cb\u6210\u3059\u308b\u3053\u3068\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u8d08\u4e0e\u3092\u901a\u3058\u305f\u8ca1\u7523\u79fb\u8ee2\u304c\u6709\u5229\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u4e8b\u4f8b\u306b\u5fdc\u3058\u305f\u5206\u6790\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u884c\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\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>\u3014\u51e1\u4f8b\u3015<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\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u8ca1\u57fa\u901a\u30fb\u30fb\u30fb\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\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\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u4f1a\u65bd\u898f\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u91d1\u5546\u6cd5\u30fb\u30fb\u30fb\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5<br \/>\n\u91d1\u5546\u4ee4\u30fb\u30fb\u30fb\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u7b2c\uff12\u6761\u306b\u898f\u5b9a\u3059\u308b\u5b9a\u7fa9\u306b\u95a2\u3059\u308b\u5185\u95a3\u5e9c\u4ee4\u30fb\u30fb\u30fb\u91d1\u5546\u6cd5\uff12\u6761\u5e9c\u4ee4<\/p>\n<p>\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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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