{"id":265272,"date":"2024-05-16T10:17:16","date_gmt":"2024-05-16T01:17:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265272"},"modified":"2024-05-15T17:26:31","modified_gmt":"2024-05-15T08:26:31","slug":"inheritance-article-418","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-418\/","title":{"rendered":"\u8857\u306e\u7a0e\u7406\u58eb\u304c\uff62\u3042\u308c\u3063\uff1f\uff63\u3068\u601d\u3046\u7a0e\u52d9\u306e\u7591\u554f\u70b9\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u81ea\u5b85\u4ee5\u5916\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u300d\uff5e\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5834\u5408\u2460\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8857\u306e\u7a0e\u7406\u58eb\u304c<span style=\"color: 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underline;\">\uff08\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7528\u9014\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3092\u9664\u304f\u3002\uff09<\/span>\u306b\u304a\u3051\u308b\u5f53\u8a72\u4e8b\u7531\u306b\u3088\u308a\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u308b\u76f4\u524d\u306e\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u3092\u542b\u3080\u3002\u30fb\u30fb\u30fb\uff09<\/span>\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5efa\u7269\u53c8\u306f\u69cb\u7bc9\u7269\u306e\u6577\u5730\u306e\u7528\u30fb\u30fb\u30fb\uff08\u4ee5\u4e0b\u7701\u7565\uff09\u30fb\u30fb\u30fb<\/p>\n<p style=\"text-align: right;\">\uff08\u4e0b\u7dda\u53ca\u3073\u8272\u4ed8\u3051\u7b46\u8005\uff09<\/p>\n<\/div>\n\u4e0a\u8a18\u306e\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u4e8b\u7531\u300d\u3068\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b2c40\u6761\u306e\uff12\u7b2c\uff12\u9805\u306b\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u8981\u7d04\u3059\u308b\u3068\u3001\u300c\u4ecb\u8b77\u4fdd\u967a\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u308b\u8981\u4ecb\u8b77\u8a8d\u5b9a\u53c8\u306f\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u3001\u8001\u4eba\u798f\u7949\u6cd5\u7b49\u306b\u898f\u5b9a\u3055\u308c\u308b\u8001\u4eba\u30db\u30fc\u30e0\u4ed6\u306b\u5165\u5c45\u53c8\u306f\u5165\u5c45\u3092\u3057\u3066\u3044\u305f\u3053\u3068\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7528\u9014\u300d\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b2c40\u6761\u306e\uff12\u7b2c\uff13\u9805<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u7b2c69\u6761\u306e\uff14\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7528\u9014\u306f\u3001\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u696d\u306e\u7528\u53c8\u306f\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u7b49\uff08\u88ab\u76f8\u7d9a\u4eba\u3068\u524d\u9805\u5404\u53f7\u306e\u5165\u5c45\u53c8\u306f\u5165\u6240\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u751f\u8a08\u3092\u4e00\u306b\u3057\u3001\u304b\u3064\u3001\u540c\u6761\u7b2c\uff11\u9805\u306e\u5efa\u7269\u306b\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u3092\u542b\u3080\u3002\uff09\u4ee5\u5916\u306e\u8005\u306e\u5c45\u4f4f\u306e\u7528\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-7\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u905469\u306e\uff14\uff0d\uff17<\/a>\u306b\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e0a\u8a18\u6cd5\u4ee4\u306b\u304a\u3051\u308b\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3078\u306e\u5165\u5c45\u306b\u95a2\u3057\u3066\u7c21\u5358\u306a\u30d5\u30ed\u30fc\u306b\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-265282\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2.png\" alt=\"\" width=\"2409\" height=\"967\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2.png 2409w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2-300x120.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2-1024x411.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2-768x308.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2-1536x617.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2-2048x822.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/04\/jototax7-2-600x241.png 600w\" sizes=\"(max-width: 2409px) 100vw, 2409px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u7b49\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306e\u5165\u5c45\u76f4\u524d\u306b\u751f\u8a08\u3092\u4e00\u306b\u3057\u3001\u304b\u3064\u3001\u5efa\u7269\u306b\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u3092\u542b\u307f\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u554f\u984c\u3068\u306f\u5c11\u3057\u72b6\u6cc1\u304c\u7570\u306a\u308b\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3057\u307e\u3059\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: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u9577\u7537\u304c\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u304c\u3001\u7236\u306e\u6b7b\u4ea1\u5f8c\u306b\u5c45\u4f4f\u3057\u305f\u5834\u5408\uff08\u9577\u7537\u306f\u751f\u8a08\u5225\uff09<\/p>\n<p style=\"margin-left: 18px; text-indent: -18px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4e0a\u56f3\u306e<span style=\"color: #b22222;\">\u2462<\/span>\u306b\u5f53\u305f\u308a\u3001\u9577\u7537\u306f\u3044\u308f\u3086\u308b\u300c\u5bb6\u306a\u304d\u5b50\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u306e\u3067\u3001\u7236\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"color: #666699;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u6bcd\uff08\u7236\u306e\u6b7b\u4ea1\u76f4\u524d\u3082\u751f\u8a08\u4e00\uff09\u304c\u5b58\u547d\u3067\u7236\u306e\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u4ee5\u964d\u3082\u5b85\u5730\u7b49\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u6bcd\u304c\u305d\u306e\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff08\u9577\u7537\u306f\u751f\u8a08\u5225\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #808080;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2776<\/span>\u3000\u9577\u7537\u304c\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u5b85\u5730\u7b49\u4e0a\u306e\u5efa\u7269\u306b\u5165\u5c45\u3057\u306a\u3044\u3068\u304d<\/p>\n<p style=\"margin-left: 18px; text-indent: -18px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4e0a\u56f3\u306e<span style=\"color: #b22222;\">\u2462<\/span>\u306b\u5f53\u305f\u308a\u3001\u914d\u5076\u8005\u304c\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7236\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2777<\/span>\u3000\u9577\u7537\u304c\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u5b85\u5730\u7b49\u4e0a\u306e\u5efa\u7269\u306b\u5165\u5c45\u3059\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 18px; text-indent: -18px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4e0a\u56f3\u306e<span style=\"color: #b22222;\">\u2461<\/span>\u306b\u5f53\u305f\u308a\u3001\u7236\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u304b\u3089\u5916\u308c\u307e\u3059\u304c\u3001\u6bcd\u304c\u751f\u8a08\u4e00\u306a\u306e\u3067\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u306a\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\uff08\u305f\u3060\u3057\u3001\u9577\u7537\u5165\u5c45\u4ee5\u964d\u3001\u7236\u3068\u6bcd\u304c\u751f\u8a08\u5225\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/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 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