{"id":266008,"date":"2024-07-12T13:55:09","date_gmt":"2024-07-12T04:55:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266008"},"modified":"2024-07-12T13:55:09","modified_gmt":"2024-07-12T04:55:09","slug":"inheritance-report-95","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-95\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001R5\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868\uff5e\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u53ca\u3073\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u95a2\u4fc2\u7b49\u53d6\u308a\u307e\u3068\u3081\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001R5\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f<br \/>\n\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u53ca\u3073\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u95a2\u4fc2\u7b49\u53d6\u308a\u307e\u3068\u3081\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>Profession Journal \u7de8\u96c6\u90e8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\uff08\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c10\u53f7\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u5efa\u7269\u306e\u60f3\u5b9a\u4fa1\u984d\u3084\u88ab\u707d\u4fa1\u984d\u306e\u8a08\u7b97\u4f8b\u3001\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u4f8b\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-94\/\" target=\"_blank\" rel=\"noopener\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u3001\u5148\u822c\u3001\u56fd\u7a0e\u5e81\u306f\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3068\u3057\u3066\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u571f\u5730\u53c8\u306f\u5efa\u7269\u306e\u4fa1\u984d\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c10\u53f7\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3068\u3053\u308d\u3001\u305d\u306e\u5f8c\uff17\u6708\uff12\u65e5\u4ed8\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u516c\u8868\u306f\uff17\u6708\uff15\u65e5\uff09\u3067\u300c\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\uff08\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u4fc2\uff09\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09\uff08\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c12\u53f7\uff09\u300d\u3092\u516c\u8868\u3057\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\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u7b49\u306b\u95a2\u3059\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\uff08\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u4fc2\uff09\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4eca\u56de\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u884c\u308f\u308c\u305f\u6b21\u306e<strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u53ca\u3073<strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u306e\u4e8b\u9805\u3092\u4e2d\u5fc3\u306b\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u95a2\u4fc2<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u3078\u306e\u52a0\u7b97\u671f\u9593\u3092\u6539\u6b63\u524d\u306e\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u304b\u3089\uff17\u5e74\u4ee5\u5185\u3068\u3057\u3001\u3055\u3089\u306b\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\uff08\u3044\u308f\u3086\u308b\u5ef6\u9577\u3055\u308c\u305f\uff14\u5e74\u5206\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u984d100\u4e07\u5186\u307e\u3067\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u304c\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u305d\u306e\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u524d\u306e\u57fa\u790e\u63a7\u9664\u3068\u306f\u5225\u306b\u3001\u65b0\u305f\u306b\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3068\u3057\u3001\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u7b49\u3055\u308c\u308b\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u4e0a\u8a18\u306e\u63a7\u9664\u3092\u3057\u305f\u5f8c\u306e\u6b8b\u984d\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0a\u8a18<strong><span style=\"color: #b22222;\">\u2460\u2461<\/span><\/strong>\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\u7b49\u306b\u9069\u7528\u3002<\/span><\/p>\n<p>\u4eca\u56de\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306f\u5927\u304d\u304f\u300c<strong>\u2160\u3000\u76f8\u7d9a\u7a0e\u6cd5\u95a2\u4fc2<\/strong>\u300d\u3001\u300c<strong>\u2161\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2<\/strong>\u300d\u3001\u300c<strong>\u2162\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u95a2\u4fc2<\/strong>\u300d\u306e\uff13\u901a\u308a\u306b\u5206\u985e\u3055\u308c\u305f\u3046\u3048\u3067\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u516813\u554f\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\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;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2160\u3000\u76f8\u7d9a\u7a0e\u6cd5\u95a2\u4fc2<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u95a2\u4fc2\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u554f\uff11\uff0d\uff11<\/a>\uff09\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u53ca\u3073\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\uff08\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\uff09<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u554f\uff11\uff0d\uff12<\/a>\uff09\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u304c\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u66a6\u5e74\u8ab2\u7a0e\u53ca\u3073\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u95a2\u4fc2\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff11<\/a>\uff09\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u5358\u72ec\u3067\u63d0\u51fa\u3057\u305f\u5f8c\u306b\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u306e\u53ef\u5426<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff12<\/a>\uff09\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u7533\u544a\u6f0f\u308c\u7b49\u304c\u5224\u660e\u3057\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u306e\u9069\u7528<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff13<\/a>\uff09\u7279\u5b9a\u8d08\u4e0e\u8005\u304c\u8d08\u4e0e\u3092\u3057\u305f\u5e74\u306e\u4e2d\u9014\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u7b49\u3055\u308c\u308b\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\uff08\uff12\u4eba\u4ee5\u4e0a\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u306e\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\uff09<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff14<\/a>\uff09\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u306e\u9664\u65a5\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u8a55\u4fa1\u8aa4\u308a\u7b49\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff15<\/a>\uff09\u7279\u5b9a\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u4ee5\u524d\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u5728\u5916\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306e\u63a7\u9664\u95a2\u4fc2\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff11<\/a>\uff09\u76f8\u7d9a\u958b\u59cb\u306e\u5e74\u306b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u56fd\u5916\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u91d1\u984d<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2161\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u95a2\u4fc2\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=18\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff11<\/a>\uff09\u8907\u6570\u306e\u7279\u5b9a\u8d08\u4e0e\u8005\u304b\u3089\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\uff08\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306e\u5834\u5408\uff09<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff12<\/a>\uff09\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u304c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306e\u8a08\u7b97\uff08\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u7279\u5b9a\u8a08\u753b\u5c71\u6797\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u95a2\u4fc2\u300b<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\uff0d\uff13<\/a>\uff09\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u8a08\u753b\u5bfe\u8c61\u5c71\u6797\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5<\/li>\n<\/ul>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u95a2\u4fc2<\/strong><\/p>\n<ul>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\uff0d\uff11<\/a>\uff09\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff08\u9ad8\u984d\u7121\u7533\u544a\u52a0\u91cd\u63aa\u7f6e\uff09\u95a2\u4fc2<\/li>\n<li>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=29\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\uff0d\uff12<\/a>\uff09\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff08\u9023\u5e74\u7121\u7533\u544a\u306b\u5bfe\u3059\u308b\u52a0\u91cd\u63aa\u7f6e\uff09\u95a2\u4fc2<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u4e0a\u8a18\u8a2d\u554f\u306e\u3046\u3061\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u554f\uff11\uff0d\uff11<\/a>\u3067\u306f\u3001\u300a\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u95a2\u4fc2\u300b\u3068\u3057\u3066\u3001\u5177\u4f53\u4e8b\u4f8b\u3092\u57fa\u306b\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u4ee5\u5916\u306e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u52a0\u7b97\u5bfe\u8c61\u8d08\u4e0e\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u53ca\u3073\u66a6\u5e74\u8ab2\u7a0e\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u8a08\u7b97\u65b9\u6cd5\u3082\u542b\u3081\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u307b\u304b\u3001\u53c2\u8003\u3068\u3057\u3066\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u65e5\u306b\u5fdc\u3058\u305f\u52a0\u7b97\u5bfe\u8c61\u671f\u9593\u3092\u307e\u3068\u3081\u305f\u8868\u3092\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=6\" target=\"&quot;_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-266010\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/r5zouyosozoku1-1.png\" alt=\"\" width=\"1408\" height=\"474\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/r5zouyosozoku1-1.png 1408w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/r5zouyosozoku1-1-300x101.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/r5zouyosozoku1-1-1024x345.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/r5zouyosozoku1-1-768x259.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/r5zouyosozoku1-1-600x202.png 600w\" sizes=\"(max-width: 1408px) 100vw, 1408px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sozoku\/pdf\/0024006-159.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u4eca\u56de\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306e\u516c\u8868\u3068\u540c\u65e5\u306b\u56fd\u7a0e\u5e81\u3088\u308a\u300c\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u5927\u304d\u304f\u5909\u66f4\u306e\u3042\u3063\u305f\u7b2c11\u8868\u300c\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523\u306e\u5408\u8a08\u8868\u300d\u306e\u6539\u6b63\u5f8c\u306e\u69d8\u5f0f\u3084\u65b0\u8a2d\u3068\u306a\u308b\u7b2c11\u8868\u306e\u4ed8\u8868\uff11\uff5e\uff14\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u901a\u9054\u516c\u8868\u524d\u306e\uff17\u6708\uff11\u65e5\u306b\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u305f\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\uff08\u4ee4\u548c\uff16\u5e74\u5206\u7528\uff09\u300d\u3067\u306f\u3001\u3059\u3067\u306b\u6539\u6b63\u5f8c\u306e\u7b2c11\u8868\u53ca\u3073\u4ed8\u8868\uff11\uff5e\uff14\u306e\u8a73\u7d30\u306a\u8a18\u8f09\u4f8b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/pdf\/E1.pdf#page=97\" target=\"_blank\" rel=\"noopener\">95\u9801\u4ee5\u4e0b<\/a>\uff09\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/2406xx\/index.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2024\/index.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\uff08\u4ee4\u548c\uff16\u5e74\u5206\u7528\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: 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