{"id":260788,"date":"2023-01-26T10:17:16","date_gmt":"2023-01-26T01:17:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260788"},"modified":"2023-01-25T10:56:19","modified_gmt":"2023-01-25T01:56:19","slug":"inheritance-article-379","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-379\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c69\u56de\u3011\u300c\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\u3092\u5efa\u3066\u66ff\u3048\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53ef\u5426\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\uff08\u76f8\u7d9a\u958b\u59cb\u306f\u4ee4\u548c\uff15\u5e74\uff11\u670821\u65e5\uff09\u306f\u3001\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\uff08\u533a\u5206\u6240\u6709\u767b\u8a18\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff09\u3068\u305d\u306e\u6577\u5730\u3067\u3042\u308b\uff21\u571f\u5730\u3092\u6240\u6709\u3057\u3001\uff11\u968e\u304b\u3089\uff14\u968e\u307e\u3067\u3092\u8cc3\u8cb8\u7528\uff08\uff18\u90e8\u5c4b\u3067\u5404\u90e8\u5c4b\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u4e00\u3001\u305d\u306e\u3046\u3061\u306e\uff14\u90e8\u5c4b\u306f\u4ee4\u548c\uff13\u5e74\u304b\u3089\u7a7a\u5ba4\u3067\u52df\u96c6\u3082\u3057\u3066\u3044\u307e\u305b\u3093\uff09\u3068\u3057\u3066\uff15\u968e\u90e8\u5206\u3092\u7532\u3068\u305d\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u53ca\u3073\u9577\u7537\u3067\u3042\u308b\u4e19\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u7532\u306e\u76f8\u7d9a\u4eba\u306f\u4e59\u53ca\u3073\u4e19\u306e\uff12\u4eba\u3067\u3059\u304c\u3001\u5168\u3066\u306e\u8ca1\u7523\u53ca\u3073\u50b5\u52d9\u306f\u4e19\u304c\u627f\u7d99\u3057\u3066\u3044\u307e\u3059\u3002<br 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\/>\n\u306a\u304a\u3001\u7532\u306f\uff21\u571f\u5730\u53ca\u3073\u5efa\u7269\u4ee5\u5916\u306f\u8cb8\u4ed8\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u4e8b\u696d\u7684\u898f\u6a21\u4ee5\u5916\u306e\u8cb8\u4ed8\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u306e\u5185\u5bb9\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u65e5\uff1a\u4ee4\u548c\uff15\u5e74\uff19\u6708\uff11\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5f15\u6e21\u4e88\u5b9a\u65e5\uff1a\u4ee4\u548c\uff16\u5e74\uff18\u6708\uff11\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5de5\u4e8b\u8acb\u8ca0\u91d1\u984d\uff1a200,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\uff1a\uff15\u968e\u5efa\u3066\uff08\u5404\u968e\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u4e00\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u652f\u6255\u6642\u671f<\/p>\n<p style=\"text-indent: 30px; margin-bottom: 3px;\">\u7740\u624b\u91d1\uff1a60,000\u5343\u5186\uff08\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u65e5\uff09<\/p>\n<p style=\"text-indent: 30px; margin-bottom: 3px;\">\u4e2d\u9593\u91d1\uff1a60,000\u5343\u5186\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\uff11\u65e5\uff09<\/p>\n<p style=\"text-indent: 30px; margin-bottom: 3px;\">\u6700\u7d42\u91d1\uff1a80,000\u5343\u5186\uff08\u5f15\u6e21\u65e5\uff09<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260789\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1.png\" alt=\"\" width=\"550\" height=\"315\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1.png 1167w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1-300x172.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1-1024x587.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1-768x440.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-1-600x344.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260790\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2.png\" alt=\"\" width=\"1585\" height=\"1217\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2.png 1585w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2-300x230.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2-1024x786.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2-768x590.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2-1536x1179.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-2-600x461.png 600w\" sizes=\"(max-width: 1585px) 100vw, 1585px\" \/><\/a><\/p>\n<p><!--more--><\/p>\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\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\uff1a20\u33a1<\/li>\n<li>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\uff1a40\u33a1<\/li>\n<\/ul>\n<\/div>\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\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u90e8\u5206\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-24-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d24\u306e\uff12<\/a>\uff09\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u60c5\u5831\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0021003-156.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c\uff19\u53f7 \u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\uff08\u4e8b\u4f8b\uff16\uff09 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-19\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d19<\/a>\u306b\u304a\u3044\u3066\u6551\u6e08\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5185\u5bb9\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d19\uff08\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4e8b\u696d\u7528\u5efa\u7269\u7b49\u3092\u5efa\u3066\u66ff\u3048\u305f\u5834\u5408\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=\"text-indent: 15px; margin-bottom: 20px;\">\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff11\u53f7\u30a4\u53c8\u306f\u30ed\u306e\u8981\u4ef6<span style=\"border-bottom: solid 1px 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u63aa\u7f6e\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff12\u53f7\u30a4\u53ca\u3073\u30cf<span style=\"border-bottom: solid 1px #b22222;\">\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u540c\u5c45\u89aa\u65cf\u53ca\u3073\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u7d99\u7d9a\u8981\u4ef6\uff09<\/span>\u3001\u540c\u9805\u7b2c\uff13\u53f7<span style=\"border-bottom: solid 1px #b22222;\">\uff08\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\uff09<\/span>\u4e26\u3073\u306b\u540c\u9805\u7b2c\uff14\u53f7\u30a4\u53ca\u3073\u30ed\u306e\u8981\u4ef6<span style=\"border-bottom: solid 1px 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260791\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3.png\" alt=\"\" width=\"1267\" height=\"841\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3.png 1267w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3-300x199.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3-1024x680.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3-768x510.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-3-600x398.png 600w\" sizes=\"(max-width: 1267px) 100vw, 1267px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u7bc4\u56f2<\/strong><\/h4>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\uff08\u4ee5\u4e0b\u300c\u88ab\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u4e8b\u696d\u306e\u7528\u53c8\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u63aa\u6cd569\u306e\uff14\u2460\uff09\u3002\u3053\u306e\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u4e8b\u696d\u306e\u7528\u53c8\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u304c50\u33a1\u3067\u76f8\u7d9a\u5f8c\u306e\u5efa\u66ff\u3048\u3067\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u306e\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u304c70\u33a1\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u300150\u33a1\u306e\u307f\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u304c80\u33a1\u3067\u76f8\u7d9a\u5f8c\u306e\u5efa\u66ff\u3048\u3067\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u306e\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u304c60\u33a1\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u300160\u33a1\u306e\u307f\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u4e8b\u696d\u7d99\u7d9a\u304c\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260792\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-4.png\" alt=\"\" width=\"450\" height=\"144\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-4.png 899w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-4-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-4-768x245.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-4-600x192.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d\uff15\u3068\u306e\u9055\u3044<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-5\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d\uff15\uff08\u4e8b\u696d\u7528\u5efa\u7269\u7b49\u306e\u5efa\u7bc9\u4e2d\u7b49\u306b\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\uff09<\/a>\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c68\u56de\u3011\u300c\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\u306e\u5efa\u7bc9\u4e2d\u7b49\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53ef\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-378\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u958b\u59cb<span style=\"border-bottom: double 3px #cd853f;\">\u524d<\/span>\u306b\u5efa\u66ff\u3048\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6551\u6e08\u63aa\u7f6e\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u672c\u554f\u306f\u76f8\u7d9a\u958b\u59cb<span style=\"border-bottom: double 3px #666699;\">\u5f8c<\/span>\u306b\u5efa\u66ff\u3048\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6551\u6e08\u63aa\u7f6e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u524d\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u306b\u304a\u3051\u308b\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u3067\u5efa\u7bc9\u3055\u308c\u308b\u5efa\u7269\u306e\u5229\u7528\u898b\u8fbc\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u5f8c\u8005\u306f\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306b\u304a\u3051\u308b\u5efa\u7269\u306e\u5229\u7528\u72b6\u6cc1<span style=\"border-bottom: solid 1px #b22222;\">\u53ca\u3073<\/span>\u5efa\u66ff\u3048\u5f8c\u306e\u5efa\u7269\u306e\u5229\u7528\u898b\u8fbc\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260796\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1.png\" alt=\"\" width=\"1431\" height=\"815\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1.png 1431w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1-300x171.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1-1024x583.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1-768x437.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-5-1-600x342.png 600w\" sizes=\"(max-width: 1431px) 100vw, 1431px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u554f\u306e\u5834\u5408\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d<\/strong><\/h4>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u9762\u7a4d\uff0820\u33a1\uff09\u3068\u5efa\u66ff\u3048\u5f8c\u306e\u5c45\u4f4f\u7528\u90e8\u5206\u306e\u5b85\u5730\u7b49\u306e\u9762\u7a4d\uff0840\u33a1\uff09\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260794\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-6.png\" alt=\"\" width=\"450\" height=\"116\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-6.png 897w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-6-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-6-768x198.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-6-600x155.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d<\/strong><\/h4>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u8cb8\u4ed8\u4e8b\u696d\u306b\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff0840\u33a1\uff09\u3068\u5efa\u66ff\u3048\u5f8c\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff0860\u33a1\uff09\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u304c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260795\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-7.png\" alt=\"\" width=\"450\" height=\"116\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-7.png 895w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-7-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-7-768x197.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/syoukiboqa69-7-600x154.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 4px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2605\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2605<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u5efa\u3066\u66ff\u3048\u305f\u5834\u5408\uff08<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c68\u56de\u3011\u300c\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\u306e\u5efa\u7bc9\u4e2d\u7b49\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53ef\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-378\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c68\u56de\u3011<\/a>\u3067\u89e3\u8aac\uff09\u3068\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u5efa\u3066\u66ff\u3048\u305f\u5834\u5408\uff08\u672c\u554f\u3067\u89e3\u8aac\uff09\u3067\u53d6\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u3067\u9069\u7528\u3055\u308c\u308b\u901a\u9054\u3068\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u53ca\u3073\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u8981\u4ef6\u7b49\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\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\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u5730\u4ee4\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5186\u6ed1\u5316\u898f\u5247\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd570\u306e\uff16\u306e\uff18\u2461\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff16\u306e\uff18\u7b2c\uff12\u9805\u7b2c\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\uff08\u76f8\u7d9a\u958b\u59cb\u306f\u4ee4\u548c\uff15\u5e74\uff11\u670821\u65e5\uff09\u306f\u3001\u8cc3\u8cb8\u4f75\u7528\u4f4f\u5b85\uff08\u533a\u5206\u6240\u6709\u767b\u8a18\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff09\u3068\u305d\u306e\u6577\u5730\u3067\u3042\u308b\uff21\u571f\u5730\u3092\u6240\u6709\u3057\u3001\uff11\u968e\u304b\u3089\uff14\u968e\u307e\u3067\u3092\u8cc3\u8cb8\u7528\uff08\uff18\u90e8\u5c4b\u3067\u5404\u90e8\u5c4b\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u4e00\u3001\u305d\u306e\u3046\u3061\u306e\uff14\u90e8\u5c4b\u306f\u4ee4\u548c\uff13\u5e74\u304b\u3089\u7a7a\u5ba4\u3067\u52df\u96c6\u3082\u3057\u3066\u3044\u307e\u305b\u3093\uff09\u3068\u3057\u3066\uff15\u968e\u90e8\u5206\u3092\u7532\u3068\u305d\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u53ca\u3073\u9577\u7537\u3067\u3042\u308b\u4e19\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"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":[160,448],"backnumber":[2208],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 14:02:44","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260788"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=260788"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260788\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260788"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260788"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}