{"id":261045,"date":"2023-02-22T10:18:35","date_gmt":"2023-02-22T01:18:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261045"},"modified":"2023-02-21T19:35:17","modified_gmt":"2023-02-21T10:35:17","slug":"inheritance-article-384","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-384\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b119\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u571f\u5730\u533a\u753b\u6574\u7406\u5730\u5185\u306e\u5b85\u5730\u306b\u3064\u304d\u3001\u7121\u9053\u8def\u5730\u3067\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3053\u308d\u3001\u5358\u306a\u308b\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b119\uff08\u76f8\u7d9a\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u571f\u5730\u533a\u753b\u6574\u7406\u5730\u5185\u306e\u5b85\u5730\u306b\u3064\u304d\u3001\u7121\u9053\u8def\u5730\u3067\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3053\u308d\u3001\u5358\u306a\u308b\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u5e73\u6210\uff33\u5e74\uff17\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u4eee\u63db\u5730\u306e\u6307\u5b9a\u3092\u53d7\u3051\u305f\u5b85\u5730\u306b\u3064\u304d\u3001\u7121\u9053\u8def\u5730\u3067\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3053\u308d\u3001\u5358\u306a\u308b\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u305f\u3002\u3053\u308c\u304c\u4ee4\u548c\uff39\u5e74\uff16\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u6bcd\u4e59\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u6642\u306b\u767a\u899a\u3057\u3001\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff33\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u7956\u7236\u7532\u304c\u6240\u6709\u3059\u308b\u5b85\u5730\uff21\u306e\u533a\u753b\u6574\u7406\u4e8b\u696d\u958b\u59cb\uff08\u8def\u7dda\u4fa1\u56f3\u306b\u8def\u7dda\u4fa1\u8a18\u8f09\u6709\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff33\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u7956\u7236\u7532\u304c\u6b7b\u4ea1\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff34\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u5b85\u5730\uff21\u306b\u3064\u3044\u3066\u306f\u8def\u7dda\u4fa1\u56f3\u306b\u8def\u7dda\u4fa1\u306e\u8a18\u8f09\u304c\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u8def\u7dda\u4fa1\u3092\u7528\u3044\u3066\u5358\u306a\u308b\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210\uff36\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u5b85\u5730\uff21\u304c\u4eee\u63db\u5730\u6307\u5b9a\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u5b85\u5730\uff21\u304c\u4ee4\u548c\uff38\u5e74\u306e\u8def\u7dda\u4fa1\u3088\u308a\u300c\u500b\u5225\u8a55\u4fa1\u300d\u3068\u306a\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u4fc2\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9650\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u6bcd\u4e59\u304c\u6b7b\u4ea1\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff18\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u571f\u5730\u306e\u500b\u5225\u8a55\u4fa1\u3092\u7533\u8acb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e7410\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u571f\u5730\u306e\u500b\u5225\u8a55\u4fa1\u7533\u8acb\u306b\u5bfe\u3059\u308b\u56de\u7b54\u3042\u308a\u3002\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u7121\u9053\u8def\u5730\u8a55\u4fa1\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u5224\u660e\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e7411\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u8aa4\u308a\u304c\u3042\u308b\u65e8\u306e\u6307\u6458\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e7411\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u4fc2\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e7412\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u65e8\u306e\u9023\u7d61\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u5b85\u5730\uff21\u3092\u7121\u9053\u8def\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3066\u6bcd\u4e59\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7121\u9053\u8def\u5730\u306e\u8a55\u4fa1<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/03.htm#a-20_3\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905420\uff0d\uff13<\/a>\uff09<\/span><\/p>\n<p>\u7121\u9053\u8def\u5730\u3068\u306f\u9053\u8def\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u304a\u3051\u308b\u9053\u8def\u306f\u539f\u5247\u3068\u3057\u3066\u5e45\u54e1\uff14\uff4d\u4ee5\u4e0a\u306e\u3082\u306e\u3092\u3044\u3046\uff09\u306b\u63a5\u3057\u306a\u3044\u5b85\u5730\u53c8\u306f\u63a5\u9053\u7fa9\u52d9\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u304a\u3044\u3066\u3001\u5efa\u7bc9\u7269\u306e\u6577\u5730\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9053\u8def\u306b\uff12\uff4d\u4ee5\u4e0a\u63a5\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff09\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5b85\u5730\u3092\u3044\u3046\u3002<\/p>\n<p>\u7121\u9053\u8def\u5730\u306f\u3001\u9053\u8def\u306b\u9762\u3057\u3066\u3044\u308b\u753b\u5730\u306b\u6bd4\u3079\u308b\u3068\u305d\u306e\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u304f\u306a\u308b\u305f\u3081\u3001\u9053\u8def\u306b\u9762\u3057\u305f\u753b\u5730\u306e\u4fa1\u984d\u3067\u3042\u308b\u8def\u7dda\u4fa1\u3092\u88dc\u6b63\u3057\u3066\u305d\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u7121\u9053\u8def\u5730\u3092\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u304b\u3089\u305d\u306e\u4fa1\u984d\u306e100\u5206\u306e40\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u76f8\u5f53\u3068\u8a8d\u3081\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001100\u5206\u306e40\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u306f\u3001\u7121\u9053\u8def\u5730\u306b\u304a\u3044\u3066\u63a5\u9053\u7fa9\u52d9\u306b\u57fa\u3065\u304d\u6700\u5c0f\u9650\u5ea6\u306e\u901a\u8def\u3092\u8a2d\u3051\u305f\u5834\u5408\u306e\u901a\u8def\u958b\u8a2d\u8cbb\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u300c\u500b\u5225\u8a55\u4fa1\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u969b\u3057\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u6e96\u66f8\u306e\u8868\u793a\u304c\u300c\u500b\u5225\u8a55\u4fa1\u300d\u3068\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8def\u7dda\u4fa1\u7b49\u3092\u57fa\u306b\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3001\u500b\u5225\u8a55\u4fa1\u7533\u51fa\u66f8\u3092\u305d\u306e\u571f\u5730\u7b49\u306e\u8a55\u4fa1\u3092\u62c5\u5f53\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u3066\u3001\u8a55\u4fa1\u3092\u53d7\u3051\u305f\u91d1\u984d\u3092\u57fa\u306b\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u571f\u5730\u533a\u753b\u6574\u7406\u4e8b\u696d\u65bd\u884c\u4e2d\u306e\u5b85\u5730\u306e\u8a55\u4fa1<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/07.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff28\uff30<\/a>\u3088\u308a\uff09<\/span><\/p>\n<p>\u571f\u5730\u533a\u753b\u6574\u7406\u4e8b\u696d\u306e\u65bd\u884c\u5730\u533a\u5185\u306b\u3042\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u3001\u571f\u5730\u533a\u753b\u6574\u7406\u6cd5\u7b2c98\u6761\uff08\u4eee\u63db\u5730\u306e\u6307\u5b9a\uff09\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u4eee\u63db\u5730\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u306f\u3001\u4eee\u63db\u5730\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u4eee\u63db\u5730\u306e\u9020\u6210\u5de5\u4e8b\u304c\u65bd\u884c\u4e2d\u3067\u3001\u5f53\u8a72\u5de5\u4e8b\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306e\u4eee\u63db\u5730\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\u306f\u3001\u305d\u306e\u4eee\u63db\u5730\u306b\u3064\u3044\u3066\u9020\u6210\u5de5\u4e8b\u304c\u5b8c\u4e86\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u53c8\u306f\u500d\u7387\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306e100\u5206\u306e95\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u63db\u5730\u51e6\u5206\u306b\u3088\u308a\u5fb4\u53ce\u53c8\u306f\u4ea4\u4ed8\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u6e05\u7b97\u91d1\u306e\u3046\u3061\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u78ba\u5b9f\u3068\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u91d1\u984d\u3092\u8a55\u4fa1\u4e0a\u8003\u616e\u3057\u3066\u3001\u5fb4\u53ce\u3055\u308c\u308b\u3082\u306e\u306f\u4eee\u63db\u5730\u306e\u4fa1\u984d\u304b\u3089\u6e1b\u7b97\u3057\u3001\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u306f\u52a0\u7b97\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eee\u63db\u5730\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306e\u4e8b\u9805\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5f93\u524d\u306e\u5b85\u5730\u306e\u4fa1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u4eee\u63db\u5730\u306b\u3064\u3044\u3066\u4f7f\u7528\u53c8\u306f\u53ce\u76ca\u3092\u958b\u59cb\u3059\u308b\u65e5\u3092\u5225\u306b\u5b9a\u3081\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5f53\u8a72\u4eee\u63db\u5730\u306b\u3064\u3044\u3066\u4f7f\u7528\u53c8\u306f\u53ce\u76ca\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u4eee\u63db\u5730\u306e\u9020\u6210\u5de5\u4e8b\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/zeibai119-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261046\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/zeibai119-1.png\" alt=\"\" width=\"500\" height=\"216\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/zeibai119-1.png 928w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/zeibai119-1-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/zeibai119-1-768x331.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/02\/zeibai119-1-600x259.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u4eee\u63db\u5730\u306e\u8a55\u4fa1<\/strong><\/span><\/p>\n<p>\u4eee\u63db\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u306f\u3001\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u53c8\u306f\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u306b\u3088\u308a\u6c42\u3081\u305f\u8a55\u4fa1\u984d\u306b\u3001\u79c1\u9053\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u3092\u8003\u616e\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u6b63\u9762\u8def\u7dda\u306b\u8def\u7dda\u4fa1\u306e\u8a18\u8f09\u304c\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7121\u9053\u8def\u5730\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u78ba\u8a8d\u3092\u6020\u308a\u3001\u5358\u306a\u308b\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u5e73\u6210\uff33\u5e74\uff17\u6708\u306b\u4f9d\u983c\u8005\u306e\u7956\u7236\u7532\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u3001\u5b85\u5730\uff21\u306f\u533a\u753b\u6574\u7406\u5730\u5185\u306b\u3042\u3063\u305f\u304c\u3001\u4eee\u63db\u5730\u6307\u5b9a\u524d\u3067\u3042\u308a\u3001\u8def\u7dda\u4fa1\u56f3\u306b\u306f\u8def\u7dda\u4fa1\u304c\u4ed8\u3055\u308c\u3066\u3044\u305f\u3002\u73fe\u5730\u78ba\u8a8d\u3092\u884c\u3063\u305f\u969b\u3001\u9053\u8def\u5e45\u54e1\u304c\uff14\uff4d\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u306f\u8a8d\u8b58\u3057\u3066\u3044\u305f\u304c\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u5b9a\u3081\u308b\u9053\u8def\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\u306f\u884c\u308f\u305a\u3001\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3001\u6bcd\u4e59\u304c\u76f8\u7d9a\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u6bcd\u4e59\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u3001\u5b85\u5730\uff21\u306f\u4eee\u63db\u5730\u306e\u6307\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u304c\u3001\u5de5\u4e8b\u958b\u59cb\u524d\u306e\u72b6\u614b\u3067\u3042\u308a\u3001\u8def\u7dda\u4fa1\u56f3\u306b\u306f\u300c\u500b\u5225\u8a55\u4fa1\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u3002\u6bcd\u4e59\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u3082\u53d7\u4efb\u3057\u305f\u7a0e\u7406\u58eb\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u500b\u5225\u8a55\u4fa1\u306e\u7533\u8acb\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u7121\u9053\u8def\u5730\u8a55\u4fa1\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u3002\u5b85\u5730\uff21\u306e\u72b6\u6cc1\u306f\u7956\u7236\u7532\u6b7b\u4ea1\u6642\u3068\u4f55\u3089\u5909\u308f\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u4f9d\u983c\u8005\u3088\u308a\u3001\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306b\u3082\u7121\u9053\u8def\u5730\u3067\u8a55\u4fa1\u304c\u3067\u304d\u305f\u306f\u305a\u3067\u3042\u308b\u3068\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u306b\u3064\u304d\u3001\u5b85\u5730\uff21\u3092\u7121\u9053\u8def\u5730\u3068\u3059\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u305f\u304c\u3001\u7956\u7236\u7532\u306e\u6b7b\u4ea1\u304b\u3089\uff16\u5e74\u304c\u7d4c\u904e\u3057\u3066\u304a\u308a\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9650\u304c\u5f92\u904e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u3002\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u4f5c\u696d\u6642\u306b\u3001\u5b85\u5730\uff21\u306e\u73fe\u5730\u78ba\u8a8d\u3092\u884c\u3063\u305f\u969b\u306b\u3001\u5b85\u5730\uff21\u306b\u63a5\u3059\u308b\u9053\u8def\u304c\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u5b9a\u3081\u308b\u9053\u8def\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u7121\u9053\u8def\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3067\u304d\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u672c\u4ef6\u4e8b\u6545\u306f\u3001\u7956\u7236\u7532\u306e\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306b\u4fc2\u308b\u76f8\u6b21\u76f8\u7d9a\u63a7\u9664\u984d\u304c\u640d\u5bb3\u984d\u304b\u3089\u63a7\u9664\u3059\u3079\u304d\u56de\u5fa9\u984d\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u73fe\u5730\u8abf\u67fb\u306e\u5b9f\u65bd<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u571f\u5730\u7b49\u306e\u8ca1\u7523\u8a55\u4fa1\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5fc5\u305a\u73fe\u5730\u8abf\u67fb\u3092\u884c\u3044\u3001\u73fe\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3042\u308b\u3002\u73fe\u5834\u78ba\u8a8d\u306b\u3088\u3063\u3066\u3001\u66f8\u9762\u306b\u3088\u308b\u8cc7\u6599\u3060\u3051\u3067\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u8a55\u4fa1\u4e0a\u306e\u6e1b\u984d\u8981\u56e0\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u3053\u3068\u304c\u5c11\u306a\u304f\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u3001\u90fd\u5e02\u8a08\u753b\u6cd5\u3001\u6587\u5316\u8ca1\u4fdd\u8b77\u6cd5\u3001\u571f\u58cc\u6c5a\u67d3\u5bfe\u7b56\u6cd5\u7b49\u306e\u898f\u5b9a\u306b\u5bfe\u5fdc\u3057\u3001\u3055\u307e\u3056\u307e\u306a\u8a55\u4fa1\u6e1b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3089\u306e\u78ba\u8a8d\u3092\u3068\u308b\u305f\u3081\u3001\u6240\u5728\u5730\u306e\u5e02\u533a\u753a\u6751\u306e\u90fd\u5e02\u8a08\u753b\u8ab2\u3001\u9053\u8def\u8ab2\u3001\u5efa\u7bc9\u6307\u5c0e\u8ab2\u7b49\u3067\u8a72\u5f53\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3067\u3042\u308b\u3002\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u306e\u6d3b\u7528<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u63d0\u51fa\u306e\u969b\u306b\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku-zoyo\/2023\/pdf\/r05-01.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u300d\u3092\u4f5c\u6210\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002\u672c\u4e8b\u4f8b\u306e\u30b1\u30fc\u30b9\u306b\u306f\u76f4\u63a5\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u304c\u3001\u8ca1\u7523\u8a55\u4fa1\u306b\u3082\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u9632\u3052\u308b\u30df\u30b9\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3057\u3066\u63d0\u51fa\u3057\u305f\u3044\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u5e73\u6210\uff33\u5e74\uff17\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7956\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u4eee\u63db\u5730\u306e\u6307\u5b9a\u3092\u53d7\u3051\u305f\u5b85\u5730\u306b\u3064\u304d\u3001\u7121\u9053\u8def\u5730\u3067\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3053\u308d\u3001\u5358\u306a\u308b\u4e0d\u6574\u5f62\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u305f\u3002\u3053\u308c\u304c\u4ee4\u548c\uff39\u5e74\uff16\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u6bcd\u4e59\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u6642\u306b\u767a\u899a\u3057\u3001\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[323,434,461,541],"backnumber":[2212],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 16:28:01","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261045"}],"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=261045"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261045\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261045"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261045"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261045"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261045"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261045"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}