{"id":271778,"date":"2026-02-19T10:18:44","date_gmt":"2026-02-19T01:18:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271778"},"modified":"2026-02-17T15:55:46","modified_gmt":"2026-02-17T06:55:46","slug":"inheritance-article-459","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-459\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c116\u56de\u3011\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u8d08\u4e0e\u8ca1\u7523\u304c\u7121\u4fa1\u5024\u306b\u306a\u3063\u305f\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #9a493f;\">\u76f8\u7d9a\u7a0e<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #274a78;\">\u5b9f\u52d9\u554f\u7b54<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c116\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u8d08\u4e0e\u8ca1\u7523\u304c\u7121\u4fa1\u5024\u306b\u306a\u3063\u305f\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u91ce\u3000\u7814\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 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>\u79c1\u306f\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u3067\u3042\u308b\uff21\u793e\u306e\u7d4c\u55b6\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u5e73\u621025\u5e74\u306b\u3001\u7236\u304b\u3089\uff21\u793e\u306e\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\u305d\u306e\u8a55\u4fa1\u984d\u306f\u30013,000\u4e07\u5186\u3068\u9ad8\u984d\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u5f53\u305f\u308a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u307e\u3057\u305f\u3002\u3068\u3053\u308d\u304c\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u611f\u67d3\u75c7\u8513\u5ef6\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3001\u4ee4\u548c\uff13\u5e74\uff16\u6708\u306b\uff21\u793e\u306f\u5012\u7523\u3057\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c\uff17\u5e7410\u6708\u306b\u7236\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u7236\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u3067\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3082\u306e\u306f\u3001\u305d\u306e\u4fa1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\uff21\u793e\u306f\u5012\u7523\u3057\u3001\u305d\u306e\u682a\u5f0f\u306e\u4fa1\u5024\u306f\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3057\u305f\u3002\u305d\u308c\u3067\u3082\uff21\u793e\u306e\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6642\u306e\u4fa1\u984d3,000\u4e07\u5186\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\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\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u306b\u76f8\u7d9a\u304c\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8d08\u4e0e\u8005\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3067\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u958b\u59cb\u307e\u3067\u306e\u9593\u306b\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c\u6e1b\u5c11\u3057\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u8ca1\u7523\u304c\u6d88\u6ec5\u3057\u53c8\u306f\u7121\u4fa1\u5024\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u53c8\u306f\u7b97\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3054\u8cea\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff21\u793e\u306e\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u6642\u306e\u4fa1\u984d3,000\u4e07\u5186\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271779\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1.png\" alt=\"\" width=\"2124\" height=\"1364\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1.png 2124w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1-300x193.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1-1024x658.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1-768x493.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1-1536x986.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1-2048x1315.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/02\/sozoku-mondo116-1-600x385.png 600w\" sizes=\"(max-width: 2124px) 100vw, 2124px\" \/><\/a><\/p>\n<p>&nbsp;<\/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\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/strong><\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u3001\u8d08\u4e0e\u6642\u306b\u3001\u4e00\u5b9a\u306e\u8d08\u4e0e\u8005\uff08\u7279\u5b9a\u8d08\u4e0e\u8005\uff09\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u3001\u305d\u306e\u5f8c\u3001\u305d\u306e\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u300d\u3068\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u57fa\u306b\u7b97\u51fa\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u65e2\u306b\u7d0d\u3081\u305f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u984d\u3092\u76f8\u7d9a\u7a0e\u984d\u3068\u3057\u3066\u7d0d\u3081\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8d08\u4e0e\u7a0e\u3068\u76f8\u7d9a\u7a0e\u3092\u901a\u3058\u305f\u4e00\u4f53\u7684\u306a\u8ab2\u7a0e\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u8ab2\u7a0e\u65b9\u6cd5\u3067\u3059<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09<\/strong>\u3000\u3053\u306e\u5834\u5408\u306e\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u300d\u306f\u3001\u5f53\u8a72\u8d08\u4e0e\u8ca1\u7523\u306e\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd521\u306e15\u2460\u300121\u306e16\u2462\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/12.htm#a-21_15_2\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a21\uff0d15\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: 15px; margin-bottom: 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