{"id":265050,"date":"2024-04-18T10:19:56","date_gmt":"2024-04-18T01:19:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265050"},"modified":"2024-04-17T18:26:32","modified_gmt":"2024-04-17T09:26:32","slug":"inheritance-article-413","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-413\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c94\u56de\u3011\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u524d\u306b\u571f\u5730\u5efa\u7269\u304c\u88ab\u707d\u3057\u305f\u5834\u5408\u300d"},"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: 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10px;background-color:#FFFFFF;color:#000000;border-color: #9a493f;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #9a493f;\"><strong>\uff3b\u554f\uff3d<\/strong><\/span><\/h3>\n<p>\u4ee4\u548c\uff15\u5e74\uff18\u670810\u65e5\u306b\u7236\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u7236\u306e\u76f8\u7d9a\u4eba\u306f\u6771\u4eac\u306b\u4f4f\u3093\u3067\u3044\u308b\u79c1\u4e00\u4eba\u3067\u3059\u3002\u7236\u306f\u3001\u77f3\u5ddd\u770c\uff35\u753a\u306e\u81ea\u5b85\u306b\u4e00\u4eba\u3067\u4f4f\u3093\u3067\u3044\u307e\u3057\u305f\u3002\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3001\u4f55\u5ea6\u304b\u5e30\u90f7\u3057\u3001\u5b9f\u5bb6\u306e\u7247\u3065\u3051\u3092\u3057\u306a\u304c\u3089\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u6e96\u5099\u3092\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u306b\u80fd\u767b\u534a\u5cf6\u5730\u9707\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u5730\u9707\u306b\u3088\u308a\u3001\u907a\u7523\u3067\u3042\u308b\u5b9f\u5bb6\u306e\u5efa\u7269\u306e\u6577\u5730\u306b\u6db2\u72b6\u5316\u73fe\u8c61\u304c\u751f\u3058\u3001\u5efa\u7269\u3082\u50be\u3044\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u5f53\u305f\u308a\u3001\u76f8\u7d9a\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u6642\u4fa1\u306b\u3088\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u571f\u5730\u3084\u5efa\u7269\u304c\u88ab\u707d\u3057\u305f\u5834\u5408\u306e\u6551\u6e08\u63aa\u7f6e\u306f\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div>\n<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\uff3b\u7b54\uff3d<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n\u7279\u5b9a\u571f\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\uff35\u753a\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff16\u5e74\u5206\u306e\u8def\u7dda\u4fa1\u53c8\u306f\u8a55\u4fa1\u500d\u7387\u306b\u3001\u4eca\u5f8c\u516c\u8868\u3055\u308c\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u300c\u8abf\u6574\u7387\u300d\u3092\u4e57\u3058\u305f\u3082\u306e\u3092\u4ee4\u548c\uff15\u5e74\u5206\u306e\u8def\u7dda\u4fa1\u53c8\u306f\u8a55\u4fa1\u500d\u7387\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6db2\u72b6\u5316\u73fe\u8c61\u306b\u3088\u308b\u571f\u5730\u306e\u88ab\u5bb3\u53ca\u3073\u6db2\u72b6\u5316\u73fe\u8c61\u306b\u4f34\u3044\u5efa\u7269\u304c\u50be\u3044\u305f\u88ab\u5bb3\u306b\u3064\u3044\u3066\u306f\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u7b2c\uff16\u6761\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306e\u898b\u7a4d\u984d\uff08\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u305f\u91d1\u984d\u3092\u9664\u304d\u307e\u3059\uff09\u306e100\u5206\u306e80\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u3082\u3063\u3066\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u3068\u3057\u3001\u3053\u306e\u91d1\u984d\u3092\u4e0a\u8a18\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u984d\u304b\u3089\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u3001\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u4fa1\u984d\u53ca\u3073\u5efa\u7269\u306e\u4fa1\u984d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265051\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1.png\" alt=\"\" width=\"550\" height=\"643\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1.png 1205w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1-257x300.png 257w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1-876x1024.png 876w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1-768x898.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/sozoku-mondo94-1-600x702.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #274a78;\"><strong>\u25cf<span style=\"color: #b0c4de;\"> \u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf \u8aac \u660e \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf <span style=\"color: #b0c4de;\">\u25cf<\/span> \u25cf<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8a55\u4fa1\u306e\u539f\u5247<\/strong><\/h4>\n<p>\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u6642\u4fa1\u306b\u3088\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd522\uff09\u3002\u76f8\u7d9a\u3084\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u3001\u305d\u306e\u5f8c\u306b\u6ec5\u5931\u82e5\u3057\u304f\u306f\u6bc0\u640d\u3057\u3001\u3042\u308b\u3044\u306f\u7d4c\u6e08\u74b0\u5883\u306e\u5909\u5316\u306b\u3088\u308a\u4fa1\u984d\u304c\u4e0b\u843d\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u6642\u4fa1\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_6\/01.htm#a-6_7-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff16\u30fb69\u306e\uff17\u5171\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p>\u7279\u5b9a\u571f\u5730\u7b49\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u767a\u751f\u65e5\u5f8c\u306e\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5c40\u9577\uff08\u6c96\u7e04\u56fd\u7a0e\u4e8b\u52d9\u6240\u9577\u3092\u542b\u307f\u307e\u3059\uff09\u304c\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u7b49\u306e\u610f\u898b\u3092\u57fa\u3068\u3057\u3066\u7279\u5b9a\u5730\u57df\u5185\u306e\u4e00\u5b9a\u306e\u5730\u57df\u3054\u3068\u306b\u7279\u5b9a\u571f\u5730\u7b49\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u767a\u751f\u76f4\u5f8c\u306e\u4fa1\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306e\u7387\uff08\u4ee5\u4e0b\u300c\u8abf\u6574\u7387\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3092\u5225\u9014\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u767a\u751f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/02.htm#a-14\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905414\u300a\u8def\u7dda\u4fa1\u300b<\/a>\u306b\u5b9a\u3081\u308b\u8def\u7dda\u4fa1\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/02.htm#a-14\" target=\"_blank\" rel=\"noopener\">\u540c21\uff0d\uff12\u300a\u500d\u7387\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u300b<\/a>\u306b\u5b9a\u3081\u308b\u8a55\u4fa1\u500d\u7387\u306b\u8abf\u6574\u7387\u3092\u4e57\u3058\u305f\u3082\u306e\u3092\u8ab2\u7a0e\u6642\u671f\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u8def\u7dda\u4fa1\u53ca\u3073\u8a55\u4fa1\u500d\u7387\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_6\/01.htm#a-6_7-2\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff16\u30fb69\u306e\uff17\u5171\uff0d\uff12<\/a>\u306a\u304a\u66f8\u304d\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u4fc2\u308b\u7279\u5b9a\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u308c\u307e\u3067\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u30b1\u30fc\u30b9\u3068\u540c\u69d8\u306b\u3001\u300c\u8abf\u6574\u7387\u300d\u304c\u5b9a\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/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\u6ce8\uff09<\/span>\u3000\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u3001\u7279\u5b9a\u5730\u57df\u3001\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a title=\"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c93\u56de\u3011\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u533a\u57df\u5185\u306e\u571f\u5730\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-410\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c93\u56de\u3011\u3000\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u306b\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u533a\u57df\u5185\u306e\u571f\u5730\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u898f\u5b9a<\/strong><\/h4>\n<p>\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u3088\u308a\u5730\u5272\u308c\u3001\u5d29\u843d\u3001\u6db2\u72b6\u5316\u73fe\u8c61\u7b49\u304c\u751f\u3058\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u571f\u5730\u305d\u306e\u3082\u306e\u306e\u5f62\u72b6\u304c\u5909\u308f\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u88ab\u5bb3\u3001\u63db\u8a00\u3059\u308c\u3070\u3001\u7269\u7406\u7684\u306a\u640d\u5931\u304c\u751f\u3058\u3001\u305d\u306e\u7d50\u679c\u3001\u5f53\u8a72\u571f\u5730\u306e\u4fa1\u984d\u304c\u4e0b\u843d\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u88ab\u5bb3\u306b\u8d77\u56e0\u3059\u308b\u4fa1\u984d\u306e\u4e0b\u843d\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\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\uff08\u4ee5\u4e0b\u300c\u707d\u5bb3\u6e1b\u514d\u6cd5\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u7b2c\uff16\u6761\u300a\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u300b\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u571f\u5730\u7b49\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u76f8\u7d9a\u7a0e\u306e\u6e1b\u514d\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5efa\u7269\u306a\u3069\u306e\u571f\u5730\u7b49\u53ca\u3073\u4e00\u5b9a\u306e\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u7b2c\uff16\u6761\u306f\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5efa\u7269\u306a\u3069\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u707d\u5bb3\u6e1b\u514d\u6cd5\u7b2c\uff16\u6761\u306b\u5b9a\u3081\u308b\u300c\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u300d\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u3044\u3044\u307e\u3059\uff08\u707d\u5bb3\u6e1b\u514d\u6cd5\u65bd\u884c\u4ee412\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u50b5\u52d9\u63a7\u9664\u5f8c\u306e\u4fa1\u984d\uff09\u306e\u3046\u3061\u306b\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u304c10\u5206\u306e\uff11\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u52d5\u7523\uff08\u91d1\u92ad\u53ca\u3073\u6709\u4fa1\u8a3c\u5238\u3092\u9664\u304d\u307e\u3059\uff09\u3001\u4e0d\u52d5\u7523\uff08\u571f\u5730\u7b49\u3092\u9664\u304d\u307e\u3059\uff09\u53ca\u3073\u7acb\u6728\uff08\u4ee5\u4e0b\u3053\u308c\u3089\u3092\u300c\u52d5\u7523\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306e\u4fa1\u984d\u306e\u3046\u3061\u306b\u52d5\u7523\u7b49\u306b\u3064\u3044\u3066\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u304c10\u5206\u306e\uff11\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u300c\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u90e8\u5206\u306e\u4fa1\u984d\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u7269\u7406\u7684\u306a\u640d\u5931\u306b\u4fc2\u308b\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306e\u898b\u7a4d\u984d\uff08\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u305f\u91d1\u984d\u3092\u9664\u304d\u307e\u3059\uff09\u306e100\u5206\u306e80\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/171101\/01.htm\" target=\"_blank\" rel=\"noopener\">\u5e73\u621030\u5e74\uff11\u670815\u65e5\u8cc7\u7523\u8a55\u4fa1\u4f01\u753b\u5b98\u60c5\u5831\u7b2c\uff11\u53f7\u300c\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u63aa\u7f6e\u6cd569\u306e\uff16\uff09\u4e26\u3073\u306b\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u63aa\u7f6e\u6cd569\u306e\uff17\uff09\u306b\u898f\u5b9a\u3059\u308b\u7279\u5b9a\u571f\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u96c6\u300d\u306e\u9001\u4ed8\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/171101\/pdf\/01_02.pdf\" target=\"_blank\" rel=\"noopener\">Q\uff12<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/sozoku\/kaisei\/060214\/pdf\/11\/11-06.pdf\" target=\"_blank\" rel=\"noopener\">\u707d\u5bb3\u6e1b\u514d\u6cd5\u7b2c\uff16\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d\u306b\u6240\u5b9a\u306e\u8a18\u8f09\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u898f\u5b9a\u4e0a\u306f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001<a 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