{"id":260611,"date":"2023-01-12T10:14:04","date_gmt":"2023-01-12T01:14:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260611"},"modified":"2023-01-11T18:55:27","modified_gmt":"2023-01-11T09:55:27","slug":"inheritance-article-375","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-375\/","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\u7b2c49\u56de\u3011\u300c\u4f1a\u793e\u898f\u6a21\u306e\u5909\u66f4\u306b\u3088\u308b\u682a\u4fa1\u5bfe\u7b56\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\u7b2c49\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4f1a\u793e\u898f\u6a21\u306e\u5909\u66f4\u306b\u3088\u308b\u682a\u4fa1\u5bfe\u7b56\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\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u672c\u3000\u5cb3<\/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\u306f\u30aa\u30d5\u30a3\u30b9\u30d3\u30eb\u306e\u7ba1\u7406\u30fb\u6e05\u6383\u696d\u3092\u55b6\u3080\uff22\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u307e\u3059\u3002\u8fd1\u3044\u5c06\u6765\u3001\u9577\u7537\u306e\uff26\u5c02\u52d9\u3078\u306e\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u9867\u554f\u7a0e\u7406\u58eb\u304b\u3089\u306f\u682a\u4fa1\u5bfe\u7b56\u3092\u884c\u3063\u3066\u304b\u3089\uff22\u793e\u682a\u5f0f\u3092\u8d08\u4e0e\u3057\u305f\u65b9\u304c\u3088\u3044\u3068\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f53\u793e\u306f\u5229\u76ca\u4f53\u8cea\u306e\u4f1a\u793e\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u6614\u304b\u3089\u4fdd\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u542b\u307f\u76ca\u304c\u975e\u5e38\u306b\u5927\u304d\u304f\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u3088\u308a\u3082\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u3088\u308b\u682a\u4fa1\u306e\u307b\u3046\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f53\u793e\u306f\u3001\u5f93\u696d\u54e1\u657035\u4eba\u3001\u7dcf\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\uff0914\u5104\u5186\u3001\u58f2\u4e0a\u9ad8\uff14\u51045,000\u4e07\u5186\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u3059\u304c\u3001\u4f1a\u793e\u898f\u6a21\u306f\u4e2d\u4f1a\u793e\u306e\u4e2d\uff08\uff2c\uff1d0.75\uff09\u3068\u306a\u308a\u3001\u682a\u4fa1\u306e\uff14\u5206\u306e\uff11\u3092\u7d14\u8cc7\u7523\u4fa1\u984d\u3067\u7b97\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u3082\u5c11\u3057\u5de5\u592b\u3059\u308c\u3070\u4f1a\u793e\u898f\u6a21\u306e\u533a\u5206\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u305d\u3046\u306a\u306e\u3067\u3001\u682a\u4fa1\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u3066\u306f\u3069\u3046\u304b\u3068\u63d0\u6848\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u682a\u4fa1\u5bfe\u7b56\u3068\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u8003\u3048\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--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>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u793e\u898f\u6a21\u304c\u4e0a\u4f4d\u306e\u533a\u5206\u306b\u306a\u308b\u307b\u3069\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3092\u63a1\u7528\u3067\u304d\u308b\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3088\u308a\u3082\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u682a\u4fa1\u304c\u9ad8\u3044\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u793e\u898f\u6a21\u3092\u3088\u308a\u4e0a\u4f4d\u306e\u533a\u5206\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u682a\u4fa1\u5bfe\u7b56\u3068\u3057\u3066\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u306f\u3001\u7dcf\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\uff09\u3001\u5f93\u696d\u54e1\u6570\u3001\u53d6\u5f15\u91d1\u984d\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u8981\u7d20\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u306b\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\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u8a55\u4fa1\u65b9\u5f0f<\/strong><\/h4>\n<p>\u540c\u65cf\u682a\u4e3b\u7b49\u304c\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u5834\u5408\u306e\u8a55\u4fa1\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u53ca\u3073\u3053\u308c\u3089\u306e\u65b9\u5f0f\u3092\u4f75\u305b\u305f\u4f75\u7528\u65b9\u5f0f\u306b\u3088\u308a\u884c\u308f\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-178\" target=\"_blank\" rel=\"noopener\">\u8ca1\u57fa\u901a178<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-179\" target=\"_blank\" rel=\"noopener\">179<\/a>\uff09\u3002<\/p>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u306e\u4f1a\u793e\u898f\u6a21\u304c\u4e0a\u4f4d\u306e\u533a\u5206\u306b\u306a\u308b\u307b\u3069\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3092\u63a1\u7528\u3067\u304d\u308b\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u304c\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u682a\u4fa1\u3088\u308a\u9ad8\u3044\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u4f1a\u793e\u898f\u6a21\u3092\u4e0a\u4f4d\u306e\u533a\u5206\u306b\u5f15\u304d\u4e0a\u3052\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u5272\u5408\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3001\u682a\u4fa1\u306e\u5f15\u4e0b\u3052\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u56f3\uff11\uff1a\u8a55\u4fa1\u4f1a\u793e\u306e\u898f\u6a21\u306b\u5fdc\u3058\u305f\u8a55\u4fa1\u65b9\u5f0f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260612 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1.png\" alt=\"\" width=\"1289\" height=\"401\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1.png 1289w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1-300x93.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1-1024x319.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1-768x239.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-1-600x187.png 600w\" sizes=\"(max-width: 1289px) 100vw, 1289px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7b97\u5f0f\u4e2d\u306e\u300c\uff2c\u300d\u306f\u3001\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u4fa1\u984d\u53ca\u3073\u5f93\u696d\u54e1\u6570\u53c8\u306f\u53d6\u5f15\u91d1\u984d\u306b\u5fdc\u3058\u3066\uff13\u3064\u306b\u533a\u5206\u3055\u308c\u30010.9\uff0f0.75\uff0f0.6\u306e\u3044\u305a\u308c\u304b\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-2-1024x538.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-2-768x404.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-2-1536x808.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-2-600x315.png 600w\" sizes=\"(max-width: 2033px) 100vw, 2033px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-178\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054178<\/a><\/span><\/p>\n<p>\u8a55\u4fa1\u5bfe\u8c61\u4f1a\u793e\u306e\u4f1a\u793e\u898f\u6a21\u306f\u3001<span style=\"color: #006400;\">\u2460<\/span>\u7dcf\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\uff09\u53c8\u306f\u5f93\u696d\u54e1\u6570\u306e\u3044\u305a\u308c\u304b\u4e0b\u4f4d\u306e\u533a\u5206\u3068\u3001<span style=\"color: #006400;\">\u2461<\/span>\u53d6\u5f15\u91d1\u984d\u306e\u533a\u5206\u3068\u306e\u3044\u305a\u308c\u304b\u4e0a\u4f4d\u306e\u533a\u5206\u306b\u3088\u308a\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u682a\u4fa1\u5bfe\u7b56\u3068\u3057\u3066\u4f1a\u793e\u898f\u6a21\u533a\u5206\u306e\u5f15\u4e0a\u3052\u3092\u691c\u8a0e\u3059\u308b\u969b\u306b\u306f\u3001\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\uff08\u51fa\u8cc7\uff09\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u300d\uff08<strong>\u56f3\uff13<\/strong>\uff09\u3092\u7528\u3044\u3066\u3001\u7dcf\u8cc7\u7523\u4fa1\u984d\uff08\u5e33\u7c3f\u4fa1\u984d\uff09\u3001\u5f93\u696d\u54e1\u6570\u3001\u53d6\u5f15\u91d1\u984d\u306e\u3046\u3061\u3001\u3069\u306e\u9805\u76ee\u3092\u5897\u52a0\u3059\u308c\u3070\u4f1a\u793e\u898f\u6a21\u306e\u533a\u5206\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3001\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u56f3\uff13\uff1a\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u306e\u660e\u7d30\u66f8\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260632 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1.png\" alt=\"\" width=\"1549\" height=\"1037\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1-300x201.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1-1024x686.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1-768x514.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1-1536x1028.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-3-1-600x402.png 600w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/kaisei\/r0109\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\uff08\u51fa\u8cc7\uff09\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\uff08\u7b2c\uff11\u8868\u306e\uff12\uff09<\/a>\u3092\u629c\u7c8b\u3001\u7b46\u8005\u52a0\u5de5\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u3008\u56f3\uff14\uff1a\u7dcf\u8cc7\u7523\u4fa1\u984d\u53ca\u3073\u5f93\u696d\u54e1\u6570\u306b\u5fdc\u305a\u308b\u533a\u5206\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260615 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4.png\" alt=\"\" width=\"2033\" height=\"399\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4.png 2033w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4-300x59.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4-1024x201.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4-768x151.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4-1536x301.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-4-600x118.png 600w\" sizes=\"(max-width: 2033px) 100vw, 2033px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-179\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054179\uff08\uff12\uff09\u30a4<\/a><\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-178\" target=\"_blank\" rel=\"noopener\">\u8ca1\u57fa\u901a178<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u56f3\uff15\uff1a\u53d6\u5f15\u91d1\u984d\u306b\u5fdc\u305a\u308b\u533a\u5206\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260616 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5.png\" alt=\"\" width=\"1357\" height=\"273\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5.png 1357w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5-300x60.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5-1024x206.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5-768x155.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/shokeihint49-5-600x121.png 600w\" sizes=\"(max-width: 1357px) 100vw, 1357px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-179\" target=\"_blank\" rel=\"noopener\">\u8ca1\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054179\uff08\uff12\uff09\u30ed<\/a><\/span><\/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>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3088\u308a\u3082\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u682a\u4fa1\u304c\u9ad8\u3044\u4f1a\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u7dcf\u8cc7\u7523\u4fa1\u984d\u3001\u5f93\u696d\u54e1\u6570\u3001\u53d6\u5f15\u91d1\u984d\u3092\u5897\u3084\u3057\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3092\u63a1\u7528\u3067\u304d\u308b\u5272\u5408\u3092\u5927\u304d\u304f\u3059\u308b\u3053\u3068\u304c\u682a\u4fa1\u306e\u5f15\u4e0b\u3052\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5b50\u4f1a\u793e\u3092\u5408\u4f75\u3057\u3066\u7dcf\u8cc7\u7523\u4fa1\u984d\u3001\u5f93\u696d\u54e1\u6570\u3001\u53d6\u5f15\u91d1\u984d\u3092\u5897\u52a0\u3055\u305b\u308b\u65b9\u6cd5\u3082\u691c\u8a0e\u306b\u5024\u3059\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5408\u4f75\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u304c\u682a\u4fa1\u3068\u3057\u3066\u63a1\u7528\u3067\u304d\u306a\u3044\u671f\u9593\u304c\u751f\u305a\u308b\u306a\u3069\u306e\u8ab2\u984c\u3082\u3042\u308b\u305f\u3081\u3001\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u306f\u614e\u91cd\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\uff08\u8a73\u7d30\u306f<a title=\"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c40\u56de\u3011\u300c\u5408\u4f75\u3057\u305f\u5834\u5408\u306e\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u300d\u3078\u306e\u5f71\u97ff\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1118\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c40\u56de\u3011<\/a>\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u5b9f\u884c\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\u898f\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\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><\/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 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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>\u79c1\u306f\u30aa\u30d5\u30a3\u30b9\u30d3\u30eb\u306e\u7ba1\u7406\u30fb\u6e05\u6383\u696d\u3092\u55b6\u3080\uff22\u793e\u3092\u7d4c\u55b6\u3057\u3066\u3044\u307e\u3059\u3002\u8fd1\u3044\u5c06\u6765\u3001\u9577\u7537\u306e\uff26\u5c02\u52d9\u3078\u306e\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u9867\u554f\u7a0e\u7406\u58eb\u304b\u3089\u306f\u682a\u4fa1\u5bfe\u7b56\u3092\u884c\u3063\u3066\u304b\u3089\uff22\u793e\u682a\u5f0f\u3092\u8d08\u4e0e\u3057\u305f\u65b9\u304c\u3088\u3044\u3068\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5f53\u793e\u306f\u5229\u76ca\u4f53\u8cea\u306e\u4f1a\u793e\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u6614\u304b\u3089\u4fdd\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u306e\u542b\u307f\u76ca\u304c\u975e\u5e38\u306b\u5927\u304d\u304f\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u65b9\u5f0f\u3088\u308a\u3082\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u3088\u308b\u682a\u4fa1\u306e\u307b\u3046\u304c\u9ad8\u304f\u306a\u3063\u3066\u3044\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":[407,460,402],"backnumber":[2205],"series":[823],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 23:25:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260611"}],"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=260611"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260611\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260611"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260611"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}