{"id":264746,"date":"2024-03-21T10:19:34","date_gmt":"2024-03-21T01:19:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264746"},"modified":"2024-03-28T11:51:34","modified_gmt":"2024-03-28T02:51:34","slug":"inheritance-article-409","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-409\/","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\uff13\u56de\u3011\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u2461\u300d\uff5e\u88ab\u707d\u571f\u5730\u30fb\u5efa\u7269\u306e\u7279\u4f8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u4f1a\u54e1\u4ee5\u5916\u306e\u65b9\u3082\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<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\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u2461\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u88ab\u707d\u571f\u5730\u30fb\u5efa\u7269\u306e\u7279\u4f8b\uff5e<\/strong><\/h5>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u88ab\u707d\u571f\u5730\u30fb\u5efa\u7269\u306e\u7279\u4f8b<\/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\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u3001\u8d08\u4e0e\u65e5\u304b\u3089\u305d\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u707d\u5bb3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u3088\u3063\u3066\u4e00\u5b9a\u306e\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u52a0\u7b97\u53c8\u306f\u7b97\u5165\u3055\u308c\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u3092\u3001\u305d\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u304b\u3089\u707d\u5bb3\u306b\u3088\u308b\u88ab\u707d\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd570\u306e\uff13\u306e\uff13\u2460\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-01\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d\uff11<\/a>\uff09\u3002<br \/>\n<!--more--><\/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\u707d\u5bb3\u306f\u3001\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u3001\u706b\u707d\u3001\u51b7\u5bb3\u3001\u96ea\u5bb3\u3001\u5e72\u5bb3\u3001\u843d\u96f7\u3001\u5674\u706b\u305d\u306e\u4ed6\u306e\u81ea\u7136\u73fe\u8c61\u306e\u7570\u5909\u306b\u3088\u308b\u707d\u5bb3\u53ca\u3073\u706b\u707d\u3001\u9271\u5bb3\u3001\u706b\u85ac\u985e\u306e\u7206\u767a\u305d\u306e\u4ed6\u306e\u4eba\u70ba\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3\u4e26\u3073\u306b\u5bb3\u866b\u3001\u5bb3\u7363\u305d\u306e\u4ed6\u306e\u751f\u7269\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3\u3092\u3044\u3046\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2460\uff09\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\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3068\u306f\u3001\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u707d\u5bb3\u306b\u3088\u308a\u7269\u7406\u7684\u306a\u640d\u5931\uff08\u4f8b\u3048\u3070\u3001\u5730\u5272\u308c\u7b49\u571f\u5730\u305d\u306e\u3082\u306e\u306e\u5f62\u72b6\u304c\u5909\u308f\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u640d\u5931\u53c8\u306f\u5efa\u7269\u306e\u640d\u58ca\u53ca\u3073\u6ec5\u5931\u7b49\uff09\u3092\u53d7\u3051\u305f\u5834\u5408\u3092\u3044\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-02\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d\uff12<\/a>\uff09\u3001\u4e00\u5b9a\u306e\u88ab\u5bb3\u3068\u306f\u3001\u305d\u306e\u571f\u5730\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u53c8\u306f\u5efa\u7269\u306e\u60f3\u5b9a\u4fa1\u984d\u306e\u3046\u3061\u3001\u88ab\u707d\u4fa1\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u304c10\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u88ab\u5bb3\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7279\u4f8b\u306e\u8a08\u7b97\u30a4\u30e1\u30fc\u30b8\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u4f8b\uff09\u3000\u5efa\u7269\u304c\u88ab\u707d\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R5seizen3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-264753\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R5seizen3-1.png\" alt=\"\" width=\"550\" height=\"330\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R5seizen3-1.png 1009w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R5seizen3-1-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R5seizen3-1-768x460.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/03\/R5seizen3-1-600x360.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u56fd\u7a0e\u5e81HP\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023006-004.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023006-004.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff13\u9801<\/a>\u306e\u56f3\u3092\u7b46\u8005\u4e00\u90e8\u52a0\u5de5<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u3053\u306e\u898f\u5b9a\u306e\u4e3b\u306a\u9069\u7528\u8981\u4ef6\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u63aa\u6cd570\u306e\uff13\u306e\uff13\u2460\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u707d\u5bb3\u306b\u3088\u3063\u3066\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u53d6\u5f97\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\uff08\u571f\u5730\u53c8\u306f\u5efa\u7269\u306b\u306f\u3001\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u53ca\u3073\u69cb\u7bc9\u7269\u306f\u542b\u307e\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-01\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d\uff11<\/a>\uff09\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u3001\u8d08\u4e0e\u65e5\u304b\u3089\u305d\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u707d\u5bb3\u306b\u3088\u3063\u3066\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u304c\u3001\u6b21\u306e\u8ca1\u7523\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u5b9a\u3081\u308b\u7a0b\u5ea6\u306e\u88ab\u5bb3\u3067\u3042\u308b\u3053\u3068\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2462\uff09<\/p>\n<ul>\n<li>\u571f\u5730\uff1a\u571f\u5730\u306e\u8d08\u4e0e\u6642\u306e\u6642\u4fa1\u306e\u3046\u3061\u306b\u88ab\u707d\u4fa1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u5360\u3081\u308b\u5272\u5408\u304c10\u5206\u306e\uff11\u4ee5\u4e0a\u3068\u306a\u308b\u88ab\u5bb3<\/li>\n<li>\u5efa\u7269\uff1a\u5efa\u7269\u306e\u707d\u5bb3\u767a\u751f\u65e5\u306b\u304a\u3051\u308b\u60f3\u5b9a\u4fa1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\u3046\u3061\u306b\u88ab\u707d\u4fa1\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u304c10\u5206\u306e\uff11\u4ee5\u4e0a\u3068\u306a\u308b\u88ab\u5bb3<\/li>\n<\/ul>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u88ab\u707d\u4fa1\u984d\u306f\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u571f\u5730\u53c8\u306f\u5efa\u7269\u3054\u3068\u306b\u3001\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\uff08\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306a\u3069\uff09\u304b\u3089\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u306a\u3069\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306b\u306a\u308b\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2461\u4e8c\uff09\u3002<br \/>\n<strong>\u3000<\/strong>\u306a\u304a\u3001\u88ab\u707d\u4fa1\u984d\u306f\u3001\u571f\u5730\u306f\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u3001\u5efa\u7269\u306f\u60f3\u5b9a\u4fa1\u984d\u304c\u9650\u5ea6\u3068\u306a\u308b\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2463\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-12\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d12<\/a>\uff09\u3002\u307e\u305f\u3001\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u306a\u3069\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u898b\u7a4d\u984d\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-06\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d\uff16<\/a>\uff09\u3002<\/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\u60f3\u5b9a\u4fa1\u984d\u306f\u3001\u5efa\u7269\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u306b\u707d\u5bb3\u767a\u751f\u65e5\u306b\u304a\u3051\u308b\u5f53\u8a72\u5efa\u7269\u306e\u4f7f\u7528\u671f\u9593\u306e\u3046\u3061\u306e\u672a\u7d4c\u904e\u5e74\u6570\u3092\u3001\u8d08\u4e0e\u65e5\u306b\u304a\u3051\u308b\u5f53\u8a72\u5efa\u7269\u306e\u4f7f\u7528\u671f\u9593\u306e\u3046\u3061\u306e\u672a\u7d4c\u904e\u5e74\u6570\u3067\u9664\u3057\u3066\u5f97\u305f\u6570\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2461\u4e00\uff09\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-04\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d\uff14<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span style=\"color: #b22222;\"><strong>\uff21<\/strong><\/span> \u00d7\uff08<span style=\"color: #666699;\"><strong>\uff22<\/strong><\/span>\uff0d<span style=\"color: #cd853f;\"><strong>\uff23<\/strong><\/span>\uff09\uff0f<span style=\"color: #666699;\"><strong>\uff22<\/strong><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\"><strong>\uff21<\/strong><\/span>\uff1a\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5efa\u7269\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\"><span style=\"color: #666699;\"><strong>\uff22<\/strong><\/span>\uff1a\u6b21\u306b\u63b2\u3052\u308b\u5efa\u7269\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u5b9a\u3081\u308b\u5e74\u6570<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u30fb\u5efa\u7269\u3092\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u65e5\u306b\u304a\u3044\u3066\u3001\u5efa\u7269\u306e\u60f3\u5b9a\u4f7f\u7528\u53ef\u80fd\u671f\u9593\uff08\u5efa\u7269\u306e\u5168\u90e8\u304c\u4e8b\u52d9\u6240\u7528\u3067\u3042\u308b\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u8010\u7528\u5e74\u6570\uff09\u306e\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5efa\u7269<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u21d2 <\/span>\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u5e74\u6570<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5efa\u7269\u306e\u60f3\u5b9a\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u5e74\u6570 \u00d7 20\uff0f100<\/span><\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 60px;\"><span style=\"font-size: 12px;\">\u30fb\u4e0a\u8a18\u306e\u5efa\u7269\u4ee5\u5916\u306e\u5efa\u7269<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u21d2 <\/span>\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u5e74\u6570<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 72px;\"><span style=\"font-size: 12px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff08\u60f3\u5b9a\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u306e\u5e74\u6570\uff0d\u65b0\u7bc9\u306e\u65e5\u304b\u3089\u8d08\u4e0e\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u5e74\u6570\uff09\uff0b \u65b0\u7bc9\u306e\u65e5\u304b\u3089\u8d08\u4e0e\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u5e74\u6570 \u00d7 20\uff0f100<\/span><\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 10px; padding-left: 60px;\"><span style=\"font-size: 12px;\"><span style=\"color: #cd853f;\"><strong>\uff23<\/strong><\/span>\uff1a\u5efa\u7269\u306e\u8d08\u4e0e\u306e\u65e5\u304b\u3089\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u5e74\u6570\uff08<span style=\"color: #666699;\"><strong>\uff22<\/strong><\/span>\u306e\u5e74\u6570\u3092\u9650\u5ea6\u3068\u3059\u308b\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u53d7\u8d08\u8005\u304c\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u571f\u5730\u53c8\u306f\u5efa\u7269\u306b\u3064\u3044\u3066\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-10\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d10<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u3001\u300c\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u898f\u5b9a\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u53c8\u306f\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2464\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-15\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d15<\/a>\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/strong><\/h4>\n<p>\u53d7\u8d08\u8005\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u65e5\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u3001\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u7533\u8acb\u66f8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u53ca\u3073\u6dfb\u4ed8\u66f8\u985e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3092\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd570\u306e\uff13\u306e\uff13\u2460\u3001\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2464\u2465\u3001\u63aa\u898f23\u306e\uff16\u306e\uff12\u2463\uff09\u3002\u307e\u305f\u3001\u7533\u8acb\u3092\u3057\u305f\u5f8c\u306b\u88ab\u707d\u4fa1\u984d\u306b\u5909\u52d5\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u9045\u6ede\u306a\u304f\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u4ee440\u306e\uff15\u306e\uff13\u2468\u3001\u63aa\u898f23\u306e\uff16\u306e\uff12\u2466\u2467\uff09\u3002<\/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\u7533\u8acb\u66f8\u306b\u306f\u3001\u53d7\u8d08\u8005\u53ca\u3073\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u6c0f\u540d\u53ca\u3073\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3001\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u65e5\u3001\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u984d\u53ca\u3073\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u306a\u3069\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3059\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\u6dfb\u4ed8\u66f8\u985e\u306f\u3001\u8d08\u4e0e\u65e5\u304b\u3089\u707d\u5bb3\u767a\u751f\u65e5\u307e\u3067\u7d99\u7d9a\u6240\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\u3001\u308a\u707d\u8a3c\u660e\u66f8\u3001\u539f\u72b6\u56de\u5fa9\u306b\u8981\u3059\u308b\u8cbb\u7528\u306e\u898b\u7a4d\u66f8\u3001\u4fdd\u967a\u91d1\u3084\u640d\u5bb3\u8ce0\u511f\u91d1\u306a\u3069\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u304c\u308f\u304b\u308b\u66f8\u985e\u306a\u3069\u3067\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u3088\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u571f\u5730\u53c8\u306f\u5efa\u7269\u304c\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\uff08\u6539\u6b63\u6cd5\u9644\u524751\u2464\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/05.htm#a-3-3-01\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff13\u306e\uff13\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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