{"id":264587,"date":"2024-02-29T10:19:39","date_gmt":"2024-02-29T01:19:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264587"},"modified":"2025-09-26T19:16:06","modified_gmt":"2025-09-26T10:16:06","slug":"inheritance-article-407","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-407\/","title":{"rendered":"\u3008\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u53ca\u3073\u6539\u6b63\u901a\u9054\u3092\u8e0f\u307e\u3048\u305f\u3009\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u53ca\u3073\u6539\u6b63\u901a\u9054\u3092\u8e0f\u307e\u3048\u305f\u3009<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97<\/span>\u30fb<span style=\"color: #b22222;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6<\/span>\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u4f50\u85e4\u3000\u9054\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u7b49\u300d\u53ca\u3073\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u300d\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u3055\u308c\u3001\u4ee4\u548c\uff15\u5e7412\u6708\uff11\u65e5\u4ed8\u3067\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u63b2\u8f09\u65e5\u306f12\u6708\uff18\u65e5\uff09\u3001\u3053\u306e\u6539\u6b63\u306b\u95a2\u9023\u3059\u308b\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u304c\u56fd\u7a0e\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku\/kaisei\/2312xx\/index.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u5168\uff14\u56de\u306b\u308f\u305f\u3063\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<br \/>\n\u3010\u7b2c\uff11\u56de\u3011\u3068\u306a\u308b\u672c\u7a3f\u3067\u306f\u3001\u300c\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u5236\u5ea6\u306e\u898b\u76f4\u3057\u300d\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u6b63\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u300c\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\u300d\u306b\u304a\u3044\u3066\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/4zen22kai7.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u7523\u79fb\u8ee2\u306e\u6642\u671f\u306e\u9078\u629e\u306b\u3088\u308a\u4e2d\u7acb\u7684\u306a\u7a0e\u5236\u306e\u69cb\u7bc9\u306b\u5411\u3051\u305f\u8ad6\u70b9\u6574\u7406\uff08\u4ee4\u548c\uff14\u5e7411\u6708\uff09<\/a>\u300d\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u3001\u300c\u4e2d\u671f\u7684\u306a\u8ab2\u984c\u300d\u3068\u300c\u5f53\u9762\u306e\u5bfe\u5fdc\u300d\u306b\u5206\u3051\u3066\u8ad6\u70b9\u304c\u6574\u7406\u3055\u308c\u3001\u300c\u5f53\u9762\u306e\u5bfe\u5fdc\u300d\u3092\u3082\u3068\u306b\u4ee4\u548c\uff15\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<!--more--><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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\u4e2d\u671f\u7684\u306a\u8ab2\u984c<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 10px;\">\u8af8\u5916\u56fd\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u5236\u5ea6\u3092\u53c2\u8003\u3068\u3057\u3064\u3064\u3001\u73fe\u5728\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u8ab2\u7a0e\u65b9\u5f0f\u3092\u898b\u76f4\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u8cc7\u7523\u79fb\u8ee2\u306e\u6642\u671f\u306e\u9078\u629e\u306b\u5bfe\u3059\u308b\u4e2d\u7acb\u6027\u306e\u89b3\u70b9\u306e\u307f\u306a\u3089\u305a\u3001\u7a0e\u5236\u306e\u8cc7\u7523\u306e\u518d\u5206\u914d\u6a5f\u80fd\u306e\u78ba\u4fdd\u3001\u5bb6\u8a08\u5185\u306e\u8cc7\u91d1\u79fb\u52d5\u306e\u6027\u683c\u4ed8\u3051\u3001\u76f8\u7d9a\u30fb\u8d08\u4e0e\u3084\u6276\u990a\u306b\u95a2\u3059\u308b\u6c11\u6cd5\u306e\u898f\u5b9a\u306a\u3069\u5e45\u5e83\u3044\u89b3\u70b9\u304b\u3089\u8b70\u8ad6\u3092\u884c\u3063\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; 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text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u7b49\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u751f\u524d\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u671f\u9593\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u304b\u3089\uff17\u5e74\u306b\u5ef6\u9577\u3055\u308c\u305f\u3002\u306a\u304a\u3001\u5ef6\u9577\u3055\u308c\u305f\uff14\u5e74\u9593\u306b\u304a\u3044\u3066\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8d08\u4e0e\u8ca1\u7523\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u4f7f\u3044\u52dd\u624b\u306e\u5411\u4e0a<\/strong><\/h4>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u53d7\u8d08\u8005\u306e\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3082\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u52a0\u7b97\u3059\u308b\u91d1\u984d\u306f\u3001\u8d08\u4e0e\u5e74\u3054\u3068\u306b\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089110\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u52a0\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u7b49\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\uff08\u6539\u6b63\u524d\uff1a\uff13\u5e74\u4ee5\u5185\uff09\u306b\u3001\u305d\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\uff08\u305d\u306e\u53d6\u5f97\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u8a08\u7b97\u306e\u57fa\u790e\u306b\u7b97\u5165\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u308b\u3002\u4ee5\u4e0b\u300c\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u300d\u3068\u3044\u3046\uff09\u306e\u4fa1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u305f\u4fa1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3068\u307f\u306a\u3057\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306e\u53d6\u5f97\u306b\u3064\u304d\u8ab2\u305b\u3089\u308c\u305f\u8d08\u4e0e\u7a0e\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u8d08\u4e0e\u7a0e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u7d0d\u4ed8\u3059\u308b\uff08\u76f8\u6cd519\u2460\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u91d1\u984d\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_1\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a19\uff0d\uff11<\/a>\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306e\u3046\u3061\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u305d\u306e\u8ca1\u7523\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306e\u3046\u3061\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u305d\u306e\u8ca1\u7523\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff08\u96f6\u4ee5\u4e0b\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u96f6\uff09<\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #333399;\">\u2461<\/span>\u306e100\u4e07\u5186\u306e\u63a7\u9664\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3054\u3068\u306b100\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u70b9\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\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;\">\u30fb\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u96f6\u3068\u306a\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u8d08\u4e0e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8d08\u4e0e\u7a0e\u3092\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_5\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a19\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u3054\u3068\u306b\u3001\u6b21\u306e\u3068\u304a\u308a\u8a08\u7b97\u3059\u308b\uff08\u76f8\u4ee4\uff14\u2460\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_6\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a19\uff0d\uff17<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #808080;\"><span style=\"color: #006400;\"><strong>\uff21<\/strong><\/span>\u00d7<span style=\"color: #006400;\"><strong>\uff23<\/strong><\/span>\uff0f<span style=\"color: #006400;\"><strong>\uff22<\/strong><\/span><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -20px; padding-left: 15px;\"><span style=\"color: #006400;\"><strong>\uff21<\/strong><\/span>\uff1a\u8d08\u4e0e\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u3088\u308a\u8a08\u7b97\u3055\u308c\u308b\u8d08\u4e0e\u7a0e\u306f\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\"><strong>\uff22<\/strong><\/span>\uff1a\u305d\u306e\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\uff08\u7279\u5b9a\u8d08\u4e0e\u8ca1\u7523\u53ca\u3073\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u8ab2\u7a0e\u4fa1\u683c\uff09\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\"><strong>\uff23<\/strong><\/span>\uff1a\u305d\u306e\u5e74\u4e2d\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u305f\u91d1\u984d\uff08\u305d\u306e\u8ca1\u7523\u306e\u3046\u3061\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u306b\u3042\u3063\u3066\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u91d1\u984d\uff09\u306e\u5408\u8a08\u984d<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u66a6\u5e74\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u8d08\u4e0e\u52a0\u7b97\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-264588\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1.png\" alt=\"\" width=\"1511\" height=\"1173\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1.png 1511w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1-300x233.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1-1024x795.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1-768x596.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-1-600x466.png 600w\" sizes=\"(max-width: 1511px) 100vw, 1511px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u53ca\u3073\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306e\u3046\u3061\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u300d\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306b\u4fc2\u308b\u6b21\u306b\u63b2\u3052\u308b\u65e5\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u3053\u308c\u3089\u306e\u8ca1\u7523\u3054\u3068\u306b\u305d\u308c\u305e\u308c\u306b\u63b2\u3052\u308b\u671f\u9593\u306b\u304a\u3044\u3066\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u306a\u308b\uff08\u6539\u6b63\u6cd5\u9644\u524719\u2460\uff5e\u2462\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_2\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a19\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-264589\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2.png\" alt=\"\" width=\"1225\" height=\"681\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2.png 1225w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2-300x167.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2-1024x569.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2-768x427.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-2-600x334.png 600w\" sizes=\"(max-width: 1225px) 100vw, 1225px\" \/><\/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\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/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\uff12\uff09<\/span>\u3000\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u65e5\u304c\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u300c\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u300d\u306b\u4fc2\u308b\u671f\u9593\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u52a0\u7b97\u671f\u9593\u306e\u7d4c\u904e\u63aa\u7f6e\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><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264590\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3.png\" alt=\"\" width=\"550\" height=\"214\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3.png 1452w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3-300x117.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3-1024x398.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3-768x298.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/R5seizen1-3-600x233.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u4f8b\uff11\uff09\u3000R8\u5e747\/1\u306b\u76f8\u7d9a\u958b\u59cb\u306e\u5834\u5408 \uff1a\u76f8\u7d9a\u524d\u8d08\u4e0e\u52a0\u7b97\u5bfe\u8c61\u306fR5\u5e747\/1\u4ee5\u964d\u8d08\u4e0e\uff1d\uff13\u5e74\u9593<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u4f8b\uff12\uff09\u3000R10\u5e747\/1\u306b\u76f8\u7d9a\u958b\u59cb\u306e\u5834\u5408\uff1a\u76f8\u7d9a\u524d\u8d08\u4e0e\u52a0\u7b97\u5bfe\u8c61\u306fR6\u5e741\/1\u4ee5\u964d\u8d08\u4e0e\uff1d\uff14\u5e74\uff16\u30f6\u6708\u9593<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u4f8b\uff13\uff09\u3000R13\u5e747\/1\u306b\u76f8\u7d9a\u958b\u59cb\u306e\u5834\u5408\uff1a\u76f8\u7d9a\u524d\u8d08\u4e0e\u52a0\u7b97\u5bfe\u8c61\u306fR6\u5e747\/1\u4ee5\u964d\u8d08\u4e0e\uff1d\uff17\u5e74\u9593<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#cd853f;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u8d08\u4e0e\u5951\u7d04\u66f8\u3001\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306a\u3069\u306e\u8d08\u4e0e\u306e\u4e8b\u5b9f\u3092\u8a3c\u3059\u308b\u66f8\u985e\u3092\uff17\u5e74\u4ee5\u4e0a\u4fdd\u7ba1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u4eba\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u3088\u308a\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3067\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u958b\u793a\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u76f8\u6cd549\u3001\u6539\u6b63\u6cd5\u9644\u524719\u2467\uff09\u3002\u958b\u793a\u8acb\u6c42\u306b\u3088\u308a\u3001\u904e\u53bb\u306e\u8d08\u4e0e\u4e8b\u5b9f\u3084\u52a0\u7b97\u5bfe\u8c61\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u8005\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\uff08\u8d08\u4e0e\u8005\uff09\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u306a\u3044\u8005\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6539\u6b63\u6cd5\u9644\u5247\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff15\u5e74\u6cd5\u5f8b\u7b2c\uff13\u53f7\uff09\u9644\u5247<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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