{"id":268283,"date":"2025-03-27T10:19:55","date_gmt":"2025-03-27T01:19:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268283"},"modified":"2025-03-26T14:49:48","modified_gmt":"2025-03-26T05:49:48","slug":"inheritance-article-437","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-437\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b144\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u3042\u308a\u3001\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u304b\u304b\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5c11\u306a\u3044\u307e\u307e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3057\u307e\u3044\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u5f8c\u306b\u76f8\u7d9a\u4eba\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b144\uff08\u76f8\u7d9a\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u3042\u308a\u3001\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u304b\u304b\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5c11\u306a\u3044\u307e\u307e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3057\u307e\u3044\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u5f8c\u306b\u76f8\u7d9a\u4eba\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/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:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>X1\u5e74\uff13\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u914d\u5076\u8005\u306f\u4ee5\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u304a\u308a\u3001\u5b9f\u5b50\uff11\u4eba\u306e\u4ed6\u306b\u3001\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005\u304c\uff12\u4eba\u3044\u305f\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\uff13\u4eba\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u3088\u308a\u3001\u990a\u5b50\u306e\u6570\u306f\uff11\u4eba\u307e\u3067\u306b\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\uff12\u4eba\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u5f8c\u306b\u4f9d\u983c\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304b\u3089\u6307\u6458\u3055\u308c\u3001\u904e\u5927\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><strong><span style=\"color: #b22222;\">X1\u5e74\uff13\u6708<\/span><\/strong><br \/>\n\u4f9d\u983c\u8005\u306e\u5b9f\u7236\u7532\u306e\u76f8\u7d9a\u767a\u751f\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">X1\u5e74\uff14\u6708<\/span><\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u53d7\u4efb\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">X2\u5e74\uff12\u6708<\/span><\/strong><br \/>\n\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u3042\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u7b49\u306b\u542b\u3081\u3066\u8a08\u7b97\u3067\u304d\u308b\u990a\u5b50\u306e\u6570\u306f\uff11\u4eba\u306e\u307f\u3067\u3042\u308b\u3068\u8aa4\u3063\u305f\u8aac\u660e\u3092\u3057\u3066\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">X7\u5e74\uff12\u6708<\/span><\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u4fc2\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u671f\u9650\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">X7\u5e7410\u6708<\/span><\/strong><br \/>\n\u4f9d\u983c\u8005\u304c\u81ea\u8eab\u306e\u76f8\u7d9a\u5bfe\u7b56\u3092\u8003\u3048\u308b\u5fc5\u8981\u6027\u3092\u611f\u3058\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u8abf\u3079\u305f\u3068\u3053\u308d\u3001\u76f8\u7d9a\u4eba\u306b\u52a0\u7b97\u3067\u304d\u308b\u990a\u5b50\u306e\u6570\u306b\u3064\u3044\u3066\u3001\u914d\u5076\u8005\u306e\u9023\u308c\u5b50\u3067\u990a\u5b50\u306b\u306a\u3063\u305f\u8005\u306f\u5b9f\u5b50\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3053\u3068\u3092\u77e5\u308a\u3001\u5b9f\u7236\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3051\u308b\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u3064\u3044\u3066\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">X7\u5e7410\u6708<\/span><\/strong><br \/>\n\u7a0e\u7406\u58eb\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u3064\u3044\u3066\u6539\u3081\u3066\u78ba\u8a8d\u3057\u305f\u7d50\u679c\u3001\u8aa4\u308a\u304c\u3042\u3063\u305f\u3053\u3068\u304c\u767a\u899a\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\">X7\u5e7411\u6708<\/span><\/strong><br \/>\n\u4f9d\u983c\u8005\u306b\u8aac\u660e\u3002\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306e\u5236\u9650<\/strong>\uff08\u76f8\u6cd515\u2461\uff09<\/span><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306b\u990a\u5b50\u304c\u3042\u308b\u5834\u5408\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u7b97\u5165\u3059\u308b\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u306e\u6570\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u5b9a\u3081\u308b\u990a\u5b50\u306e\u6570\u306b\u9650\u308b\u3082\u306e\u3068\u3059\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u3042\u308b\u5834\u5408\u53c8\u306f\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u306a\u304f\u3001\u990a\u5b50\u306e\u6570\u304c\uff11\u4eba\u3067\u3042\u308b\u5834\u5408\u30fb\u30fb\u30fb\uff11\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306b\u5b9f\u5b50\u304c\u306a\u304f\u3001\u990a\u5b50\u306e\u6570\u304c\uff12\u4eba\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u30fb\u30fb\u30fb\uff12\u4eba<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u5b9f\u5b50\u3068\u307f\u306a\u3055\u308c\u308b\u990a\u5b50<\/strong>\uff08\u76f8\u6cd515\u2462\uff09<\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u6cd515\u6761\uff12\u9805\uff08\u4e0a\u8a18<span style=\"color: #333399;\">\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306e\u5236\u9650\u300d<\/span>\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u8005\u306f\u5b9f\u5b50\u3068\u307f\u306a\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u3066\u3044\u308b\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u3066\u3044\u308b\u8005<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u306e\u5a5a\u59fb\u524d\u306b\u7279\u5225\u990a\u5b50\u7e01\u7d44\u306b\u3088\u308a\u305d\u306e\u914d\u5076\u8005\u306e\u990a\u5b50\u3068\u306a\u3063\u3066\u3044\u305f\u8005\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u914d\u5076\u8005\u306e\u5a5a\u59fb\u5f8c\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u5b9f\u5b50\u3001\u990a\u5b50\u53c8\u306f\u76f4\u7cfb\u5351\u5c5e\u304c\u65e2\u306b\u6b7b\u4ea1\u3057\u3066\u3044\u308b\u304b\u3001\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u8005\u306b\u4ee3\u308f\u3063\u3066\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u305d\u306e\u8005\u306e\u76f4\u7cfb\u5351\u5c5e<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u7b97\u5165\u3055\u308c\u308b\u990a\u5b50\u306e\u6570\u306e\u5426\u8a8d\u898f\u5b9a\u306e\u9069\u7528\u7bc4\u56f2<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/07\/01.htm#a-63_1\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a63\uff0d\uff11<\/a>\uff09<\/span><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u7b97\u5165\u3055\u308c\u308b\u990a\u5b50\u306e\u6570\u306e\u5426\u8a8d\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u9805\u306f\u3001\u6b21\u306e\uff14\u3064\u306b\u9650\u3089\u308c\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;\"><span style=\"color: #008000;\">\u2460<\/span>\u3000\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2461<\/span>\u3000\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2463<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u8a08\u7b97<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005\u306f\u5b9f\u5b50\u3068\u307f\u306a\u3055\u308c\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306e\u5236\u9650\u306b\u304b\u304b\u3089\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u3093\u3067\u3044\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u4f9d\u983c\u8005\u306e\u5b9f\u7236\u7532\u306fX1\u5e74\uff13\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u3002\u7a0e\u7406\u58eb\u306f\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u5358\u767a\u3067\u53d7\u4efb\u3057\u305f\u3002<\/p>\n<p>\u7532\u306e\u914d\u5076\u8005\u306f\u4ee5\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u304a\u308a\u3001\u5b9f\u5b50\uff11\u4eba\u306e\u4ed6\u306b\u3001\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005\u304c\uff12\u4eba\u3044\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f\uff13\u4eba\u3067\u3042\u308b\u3068\u3053\u308d\u3001\u7a0e\u7406\u58eb\u306f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u3088\u308a\u3001\uff11\u4eba\u307e\u3067\u306b\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\uff12\u4eba\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005\u306f\u5b9f\u5b50\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u3053\u306e\u5236\u9650\u304b\u3089\u9664\u304b\u308c\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306f\uff13\u4eba\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u5f8c\u306b\u4f9d\u983c\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304b\u3089\u6307\u6458\u3055\u308c\u305f\u305f\u3081\u3001\u904e\u5927\u7d0d\u4ed8\u304c\u78ba\u5b9a\u3057\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u904e\u5927\u7d0d\u4ed8\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u5f53\u521d\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u308c\u3070\u3001\u904e\u5927\u7d0d\u4ed8\u306f\u767a\u751f\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u3092\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u4e2d\u306e\u57fa\u790e\u63a7\u9664\u6b04\u306b\u3001\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306f\u78ba\u8a8d\u3057\u307e\u3057\u305f\u304b\u300d\u3068\u306e\u9805\u76ee\u304c\u3042\u308a\u3001\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308c\u3070\u6c17\u3065\u3051\u305f\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u306b\u306f\u5fc5\u305a\u3001\u4e0a\u8a18\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u3092\u4f5c\u6210\u3057\u3066\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u3088\u3046\u5fc3\u304c\u3051\u305f\u3044\u3002<\/p>\n<p>\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\/publication\/pamph\/sozoku-zoyo\/2023\/pdf\/r05-01.pdf\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u305f\u3081\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\uff08\u4ee4\u548c\uff16\u5e74\u5206\u4ee5\u964d\u7528\uff09<\/a>\u300d<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u69cb\u7bc9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7533\u544a\u6642\u306e\u30df\u30b9\u306f\u671f\u4e2d\u51e6\u7406\u3068\u9055\u3044\u3001\u3042\u308b\u7a0b\u5ea6\u7533\u544a\u66f8\u81ea\u4f53\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u62c5\u5f53\u8005\u3060\u3051\u306e\u30c1\u30a7\u30c3\u30af\u3067\u3042\u308b\u3068\u3001\u300c\u6b63\u3057\u304f\u4f5c\u6210\u3057\u305f\u306f\u305a\u3067\u3042\u308b\u300d\u3068\u306e\u601d\u3044\u8fbc\u307f\u304b\u3089\u3001\u4f55\u5ea6\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3082\u898b\u843d\u3068\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u62c5\u5f53\u8005\u4ee5\u5916\u306e\u6709\u8cc7\u683c\u8005\u7b49\u306b\u3088\u308a\u3001\u4e0a\u8a18\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u7b49\u3092\u4f7f\u7528\u3057\u3066\u4e8b\u52d9\u6240\u7b49\u5185\u3067\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u304c\u3067\u304d\u308b\u4f53\u5236\u3092\u69cb\u7bc9\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>X1\u5e74\uff13\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7532\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u914d\u5076\u8005\u306f\u4ee5\u524d\u306b\u6b7b\u4ea1\u3057\u3066\u304a\u308a\u3001\u5b9f\u5b50\uff11\u4eba\u306e\u4ed6\u306b\u3001\u914d\u5076\u8005\u306e\u5b9f\u5b50\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u990a\u5b50\u3068\u306a\u3063\u305f\u8005\u304c\uff12\u4eba\u3044\u305f\u305f\u3081\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\uff13\u4eba\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306e\u5236\u9650\u306b\u3088\u308a\u3001\u990a\u5b50\u306e\u6570\u306f\uff11\u4eba\u307e\u3067\u306b\u5236\u9650\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\uff12\u4eba\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3092\u884c\u3063\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[531,561,434],"backnumber":[2376],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 06:44:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268283"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=268283"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268283\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268283"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268283"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}