{"id":260989,"date":"2023-02-16T10:14:59","date_gmt":"2023-02-16T01:14:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260989"},"modified":"2023-02-15T17:54:28","modified_gmt":"2023-02-15T08:54:28","slug":"inheritance-article-383","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-383\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c72\u56de\u3011\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5efa\u7269\u304c\u8d08\u4e0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\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\u7b2c72\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5efa\u7269\u304c\u8d08\u4e0e\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b<br \/>\n\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u300d<br \/>\n<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center; margin-bottom: 5px; margin-top: -15px;\"><span style=\"color: #666699;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\uff08\u4ee4\u548c\uff15\u5e74\uff12\u670813\u65e5\u76f8\u7d9a\u767a\u751f\uff09\u306f\u5efa\u8a2d\u696d\u3067\u3042\u308b\uff21\u682a\u5f0f\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u3067100\uff05\u306e\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u7532\u306f\u3001\u4ee4\u548c\u5143\u5e74\uff15\u6708\u306b\u9577\u7537\u3067\u3042\u308b\u4e19\u306b\u4ee3\u8868\u6a29\u3092\u79fb\u8b72\u3057\u3001\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u306e\u5f8c\u306f\u3001\u975e\u5e38\u52e4\u53d6\u7de0\u5f79\u306e\u4f1a\u9577\u3068\u3057\u3066\u52e4\u52d9\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\u5143\u5e74\uff18\u6708\u306b\u4e19\u306b\u5168\u3066\u8d08\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7532\u306f\u4e0b\u8a18\u306e\u571f\u5730\uff08300\u33a1\uff09\u53ca\u3073\u5efa\u7269\uff08600\u33a1\u3001\uff13\u968e\u5efa\u3066\u3067\u3042\u308a\u5404\u968e\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u4e00\uff09\u3092\u6240\u6709\u3057\u3001\uff11\u968e\u90e8\u5206\u306f\uff21\u793e\u306b\u5468\u8fba\u76f8\u5834\u3067\u8cc3\u8cb8\uff08\uff21\u793e\u306f\u5efa\u8a2d\u696d\u672c\u793e\u3068\u3057\u3066\u4f7f\u7528\uff09\u3057\u3001\uff12\u968e\u90e8\u5206\u306f\u7b2c\u4e09\u8005\u3067\u3042\u308b\uff22\u793e\u306b\u5468\u8fba\u76f8\u5834\u3067\u8cc3\u8cb8\u3057\u3001\uff13\u968e\u90e8\u5206\u306f\u3001\u7532\u3068\u305d\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\u5143\u5e74\uff19\u6708\u306b\u5efa\u7269\u3092\u4e19\u306b\u8d08\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001\u7532\u306f\u305d\u306e\u571f\u5730\u3092\u7121\u511f\u3067\u4e19\u306b\u4f7f\u7528\u8cb8\u501f\u3057\u3001\u4e19\u306f\uff13\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u7121\u511f\u3067\u7532\u53ca\u3073\u4e59\u306b\u4f7f\u7528\u8cb8\u501f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff11\u968e\u53ca\u3073\uff12\u968e\u90e8\u5206\u306e\u8cc3\u8cb8\u501f\u5951\u7d04\u306f\u305d\u306e\u307e\u307e\u7532\u304b\u3089\u4e19\u304c\u627f\u7d99\u3057\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff14\u5e74\uff13\u6708\u306b\uff22\u793e\u304c\u9000\u53bb\u3057\u3001\u4ee4\u548c\uff14\u5e74\uff16\u6708\u304b\u3089\u7b2c\u4e09\u8005\u3067\u3042\u308b\uff23\u793e\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u5f8c\u306f\u3001\u5f15\u304d\u7d9a\u304d\uff21\u793e\u53ca\u3073\uff23\u793e\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4e19\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u524d\u307e\u3067\u4ed6\u306b\u4e0d\u52d5\u7523\u8cc3\u6599\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e59\u53ca\u3073\u4e19\u306f\u3044\u305a\u308c\u3082\uff21\u793e\u306e\u5f79\u54e1\u3067\u3042\u308a\u3001\u4e59\u306f\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u3001\u4e19\u306f\u751f\u8a08\u5225\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u76f8\u7d9a\u767a\u751f\u524d\u306e\u5229\u7528\u72b6\u6cc1\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260990\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-1.png\" alt=\"\" width=\"500\" height=\"345\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-1.png 1008w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-1-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-1-768x530.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-1-600x414.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\uff21\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\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<ul>\n<li>\uff21\u571f\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\uff1a90,000\u5343\u5186<br \/>\n\uff08\u501f\u5730\u6a29\u5272\u540860\uff05\u3001\u501f\u5bb6\u6a29\u5272\u540830\uff05\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u7532\u306e\u76f8\u7d9a\u4eba\u306f\u3001\u4e59\u3068\u4e19\u306e\uff12\u4eba\u3067\u3059\u304c\u3001\u907a\u8a00\u66f8\u3092\u4e0b\u8a18\u306e\u3068\u304a\u308a\u907a\u3057\u3066\u3044\u307e\u3057\u305f\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>\u571f\u5730\u306f\u4e59\u53ca\u3073\u4e19\u306b1\/2\u305a\u3064\u76f8\u7d9a\u3055\u305b\u308b\u3002<\/li>\n<li>\u305d\u306e\u4ed6\u8ca1\u7523\u306f\u4e59\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u4e59\u306f\u76f8\u7d9a\u3067\u53d6\u5f97\u3057\u305f\uff21\u571f\u5730\u306e\u6301\u52061\/2\u306b\u3064\u3044\u3066\u306f\u3001\u7121\u511f\u3067\u4e19\u306b\u4f7f\u7528\u8cb8\u501f\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e19\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\uff21\u793e\u53ca\u3073\uff23\u793e\u304b\u3089\u8cc3\u6599\u3092\u53d7\u3051\u53d6\u308a\u3001\u4eca\u5f8c\u3082\u8cc3\u6599\u3092\u53d7\u3051\u53d6\u308b\u4e88\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u4e59\u53ca\u3073\u4e19\u306e\u571f\u5730\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u306f\u3044\u304f\u3089\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4eee\u306b\u4e59\u304c\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u4e59\u53ca\u3073\u4e19\u306e\u571f\u5730\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u306f\u3044\u304f\u3089\u306b\u306a\u308a\u307e\u3059\u304b\u3002\u5efa\u7269\u306e\u6240\u6709\u8005\u4ee5\u5916\u306e\u524d\u63d0\u4e8b\u9805\u306f\u540c\u3058\u3067\u3042\u308b\u3068\u3057\u307e\u3059\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/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\u4e59\u53ca\u3073\u4e19\u306e\u571f\u5730\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000\u4e19\u304c\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260991\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-2-1.png\" alt=\"\" width=\"500\" height=\"344\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-2-1.png 935w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-2-1-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-2-1-768x529.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-2-1-600x413.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/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\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u9069\u7528\u9762\u7a4d50\u33a1\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000\u4e59\u304c\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260992\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-3.png\" alt=\"\" width=\"500\" height=\"342\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-3.png 938w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-3-300x205.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-3-768x526.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-3-600x411.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u9069\u7528\u9762\u7a4d50\u33a1\uff09<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u9069\u7528\u9762\u7a4d50\u33a1\uff09<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff08\u9069\u7528\u9762\u7a4d50\u33a1\uff09<\/span><\/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\u8d08\u4e0e\u5f8c\u306e\u571f\u5730\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3059\u308b\u5b85\u5730\u7b49\u306e\u4e0a\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u5efa\u7269\u3092\u6240\u6709\u3057\u3001\u305d\u306e\u571f\u5730\u304c\u4f7f\u7528\u8cb8\u501f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u81ea\u7528\u5730\u8a55\u4fa1\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\/kobetsu\/sozoku\/731101\/01.htm\" target=\"_blank\" rel=\"noopener\">\u4f7f\u7528\u8cb8\u501f\u901a\u9054\uff13<\/a>\uff09\u3002<br 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260998 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-4-1.png\" alt=\"\" width=\"1373\" height=\"565\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-4-1.png 1373w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-4-1-300x123.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-4-1-1024x421.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/syoukiboqa72-4-1-768x316.png 768w, 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u610f\u7fa9\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\u7b2c22\u56de\u3011\u300c\u533a\u5206\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u5834\u5408\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u5c45\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-297\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c22\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff13\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u3042\u308b\u4e59\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5efa\u7269\u6240\u6709\u8005\u304c\u4e59\u53c8\u306f\u4e19\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u2f08\u2f1c\u306f\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u3068\u2f63\u8a08\u3092\u2f00\u306b\u3057\u3066\u3044\u305f\u5f53\u8a72\u88ab\u76f8\u7d9a\u2f08\u306e\u89aa\u65cf\uff08\u4ee5\u4e0b\u300c\u88ab\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u5c45\u4f4f\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f97\u8005\u306e\u8981\u4ef6\u3067\u3059\u304c\u3001\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u306f\u8981\u4ef6\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u4e59\u304c\u53d6\u5f97\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u4e19\u306f\u5225\u5c45\u89aa\u65cf\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff13\u968e\u90e8\u5206\u306e\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u307f\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u305d\u306e\u9069\u7528\u9762\u7a4d\u53ca\u3073\u6e1b\u984d\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>300\u33a1 \u00d7 200\u33a1\/600\u33a1 \u00d7 1\/2 \uff1d 50\u33a1<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>90,000\u5343\u5186 \u00d7 200\u33a1\/600\u33a1 \u00d7 1\/2 \u00d7 80\uff05 \uff1d 12,000\u5343\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u610f\u7fa9\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\u7b2c38\u56de\u3011\u300c\uff13\u5e74\u8d85\u306e\u7279\u5b9a\u8cb8\u4ed8\u4e8b\u696d\u306e\u5224\u5b9a\uff08\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-329\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c38\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u968e\u53ca\u3073\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u8a72\u5f53\u306e\u9069\u5426\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000\u4e19\u304c\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u751f\u8a08\u5225\u89aa\u65cf\u3067\u3042\u308b\u4e19\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u3000\u4e59\u304c\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p>\uff11\u968e\u53ca\u3073\uff12\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u3042\u308b\u4e59\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18<strong>\uff15<\/strong>\u3067\u89e3\u8aac\u306e\u3068\u304a\u308a\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff12\u968e\u90e8\u5206\u304c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e19\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u3092\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u304c\u3001\u7d99\u7d9a\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u305f\u5efa\u7269\u7b49\u306b\u3064\u304d\u8cc3\u501f\u4eba\u304c\u9000\u53bb\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u9000\u53bb\u5f8c\u901f\u3084\u304b\u306b\u65b0\u305f\u306a\u8cc3\u501f\u4eba\u306e\u52df\u96c6\u304c\u884c\u308f\u308c\u3001\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u305f\u3068\u304d\u306f\u3001\u300c\u65b0\u305f\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u300d\u3068\u306f\u8003\u3048\u307e\u305b\u3093\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-4-24-3\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d24\u306e\uff13<\/a>\u3001\u672c\u9023\u8f09<a title=\"\u3014\u4e8b\u4f8b\u3067\u89e3\u6c7a\u3015\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\uff31\uff06\uff21\u3000\u3010\u7b2c37\u56de\u3011\u300c\u65b0\u305f\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff08\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5224\u5b9a\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-327\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c37\u56de\u3011<\/a>\u3067\u89e3\u8aac\uff09\u306e\u3067\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4ee4\u548c\u5143\u5e74\uff19\u6708\u304b\u3089\u8d77\u7b97\u3057\u3066\uff13\u5e74\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff12\u968e\u90e8\u5206\u306e\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u307f\u304c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u305d\u306e\u9069\u7528\u9762\u7a4d\u53ca\u3073\u6e1b\u984d\u91d1\u984d\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>300\u33a1 \u00d7 200\u33a1\/600\u33a1 \u00d7 1\/2 \uff1d 50\u33a1<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>90,000\u5343\u5186 \u00d7 200\u33a1\/600\u33a1 \u00d7 1\/2 \u00d7 50\uff05 \uff1d 7,500\u5343\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426<\/strong><\/h4>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u610f\u7fa9\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\u7b2c45\u56de\u3011\u300c\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u304c\u89aa\u65cf\u5916\u3067\u3042\u308b\u5834\u5408\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53ef\u5426\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-340\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c45\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u968e\u90e8\u5206\u306b\u3064\u3044\u3066\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u5426\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-15px;\"><strong>\u25a0\u3000\u4e59\u304c\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u5efa\u7269\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8005\u304c\u4e19\u3067\u306f\u306a\u304f\u3001\u4e59\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306b\u304a\u3051\u308b\u540c\u65cf\u904e\u534a\u6570\u8981\u4ef6<\/strong><\/h4>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u3067\u3042\u308b\u4e19\u304c100\uff05\u306e\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u2f08\u306e\u4e8b\u696d\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3042\u308b\u3053\u3068<\/strong><\/h4>\n<p>\uff11\u968e\u90e8\u5206\u306e\u571f\u5730\u306f\u3001\uff21\u793e\u306e\u5efa\u8a2d\u696d\u306e\u672c\u793e\u3067\u4f7f\u7528\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\uff21\u793e\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u305b\u305a\u3001\u304b\u3064\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u4f7f\u7528\u8cb8\u501f\u306b\u3088\u308a\u501f\u308a\u53d7\u3051\u305f\u4e59\u304c\u5efa\u7269\u3092\uff21\u793e\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-23\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d23\uff08\uff12\uff09<\/a>\u306b\u8a72\u5f53\u3057\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6e05\u7b97\u4e2d\u306e\u6cd5\u4eba\u975e\u8a72\u5f53\u8981\u4ef6<\/strong><\/h4>\n<p>\uff21\u793e\u306f\u6e05\u7b97\u4e2d\u306e\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u53d6\u5f97\u8005\u306e\u5f79\u54e1\u8981\u4ef6<\/strong><\/h4>\n<p>\u4e59\u53ca\u3073\u4e19\u306f\u5f79\u54e1\u3067\u3059\u306e\u3067\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u53d6\u5f97\u8005\u306e\u5b85\u5730\u7b49\u306e\u4fdd\u6709\u8981\u4ef6\u3001\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6<\/strong><\/h4>\n<p>\u4e59\u53ca\u3073\u4e19\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5b85\u5730\u7b49\u3092\u4fdd\u6709\u3057\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\uff21\u793e\u306e\u4e8b\u696d\u306e\u2f64\u306b\u4f9b\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u571f\u5730\u3092\u53d6\u5f97\u3057\u305f\u4e19\u3068\u5efa\u7269\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u4e59\u304c\u751f\u8a08\u5225\u3067\u3042\u308b\u305f\u3081\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-23\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d23\uff08\uff12\uff09<\/a>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u610f\u898b\u3082\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u672c\u901a\u9054\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306e\u8981\u4ef6\u3092\u660e\u78ba\u306b\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u307e\u307e\u76f8\u7d9a\u5f8c\u306b\u5f53\u3066\u306f\u3081\u308b\u3053\u3068\u306f\u9069\u5f53\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u8da3\u65e8\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7d99\u7d9a\u306e\u4fdd\u8b77\u306b\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5b85\u5730\u7b49\u304c\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\uff21\u793e\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u72b6\u614b\u3067\u3042\u308c\u3070\u3001\u4e8b\u696d\u7d99\u7d9a\u306e\u8981\u4ef6\u306f\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff11\u968e\u90e8\u5206\u306e\u4e59\u53ca\u3073\u4e19\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u304c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u305d\u306e\u9069\u7528\u9762\u7a4d\u53ca\u3073\u6e1b\u984d\u91d1\u984d\u306f\u3001\u305d\u308c\u305e\u308c\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>300\u33a1 \u00d7 200\u33a1\/600\u33a1 \u00d7 1\/2 \uff1d 50\u33a1<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e59\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>90,000\u5343\u5186 \u00d7 200\u33a1\/600\u33a1 \u00d7\uff08\uff11 \uff0d 60\uff05 \u00d7 30\uff05\uff09\u00d7 1\/2 \u00d7 80\uff05 \uff1d 9,840\u5343\u5186<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e19\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>300\u33a1 \u00d7 200\u33a1\/600\u33a1 \u00d7 1\/2 \uff1d 50\u33a1<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e19\u304c\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u6e1b\u984d\u91d1\u984d\u3009<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>90,000\u5343\u5186 \u00d7 200\u33a1\/600\u33a1 \u00d7\uff08\uff11 \uff0d 60\uff05 \u00d7 30\uff05\uff09\u00d7 1\/2 \u00d7 80\uff05 \uff1d 9,840\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;\">\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u5efa\u7269\u3092\u8d08\u4e0e\u3057\u306a\u3044\u3067\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u7532\u304c\u6240\u6709\u3057\u3066\u3044\u308c\u3070\u3001\uff11\u968e\u90e8\u5206\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3067\u3001\uff12\u968e\u90e8\u5206\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u5efa\u7269\u3092\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u8ca1\u7523\u8a55\u4fa1\u53ca\u3073\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u5927\u304d\u306a\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5efa\u7269\u3092\u8d08\u4e0e\u3059\u308b\u6642\u306b\u306f\u3001\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<\/p>\n<p style=\"margin-bottom: 3px;\">\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-bottom: 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   <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\u4ee4\u548c\uff15\u5e74\uff12\u670813\u65e5\u76f8\u7d9a\u767a\u751f\uff09\u306f\u5efa\u8a2d\u696d\u3067\u3042\u308b\uff21\u682a\u5f0f\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u3067100\uff05\u306e\u682a\u5f0f\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u7532\u306f\u3001\u4ee4\u548c\u5143\u5e74\uff15\u6708\u306b\u9577\u7537\u3067\u3042\u308b\u4e19\u306b\u4ee3\u8868\u6a29\u3092\u79fb\u8b72\u3057\u3001\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u306e\u5f8c\u306f\u3001\u975e\u5e38\u52e4\u53d6\u7de0\u5f79\u306e\u4f1a\u9577\u3068\u3057\u3066\u52e4\u52d9\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\u5143\u5e74\uff18\u6708\u306b\u4e19\u306b\u5168\u3066\u8d08\u4e0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7532\u306f\u4e0b\u8a18\u306e\u571f\u5730\uff08300\u33a1\uff09\u53ca\u3073\u5efa\u7269\uff08600\u33a1\u3001\uff13\u968e\u5efa\u3066\u3067\u3042\u308a\u5404\u968e\u306e\u5e8a\u9762\u7a4d\u306f\u540c\u4e00\uff09\u3092\u6240\u6709\u3057\u3001\uff11\u968e\u90e8\u5206\u306f\uff21\u793e\u306b\u5468\u8fba\u76f8\u5834\u3067\u8cc3\u8cb8\uff08\uff21\u793e\u306f\u5efa\u8a2d\u696d\u672c\u793e\u3068\u3057\u3066\u4f7f\u7528\uff09\u3057\u3001\uff12\u968e\u90e8\u5206\u306f\u7b2c\u4e09\u8005\u3067\u3042\u308b\uff22\u793e\u306b\u5468\u8fba\u76f8\u5834\u3067\u8cc3\u8cb8\u3057\u3001\uff13\u968e\u90e8\u5206\u306f\u3001\u7532\u3068\u305d\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u4e59\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\u5143\u5e74\uff19\u6708\u306b\u5efa\u7269\u3092\u4e19\u306b\u8d08\u4e0e\u3057\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":[526,160,448],"backnumber":[2211],"series":[750],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 22:04:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260989"}],"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=260989"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260989\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260989"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260989"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}