{"id":272958,"date":"2026-06-18T10:17:46","date_gmt":"2026-06-18T01:17:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272958"},"modified":"2026-06-17T09:02:14","modified_gmt":"2026-06-17T00:02:14","slug":"inheritance-article-468","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-468\/","title":{"rendered":"\u76f8\u7d9a\u7a0e\u306e\u5b9f\u52d9\u554f\u7b54\u3000\u3010\u7b2c120\u56de\u3011\u300c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u50b5\u52d9\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u4e0a\u56de\u308b\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\u7b2c120\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u50b5\u52d9\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u4e0a\u56de\u308b\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>\u672c\u5e74\uff12\u6708\u306b\u6bcd\u304c\u4ea1\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u76f8\u7d9a\u4eba\u306f\u3001\u9577\u5973\u306e\u79c1\u3068\u59b9\u306e\uff12\u540d\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u7d50\u679c\u3001\u79c1\u306f\u3001\u6bcd\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\uff2b\u770c\u306e\u81ea\u5b85\u5efa\u7269\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d500\u4e07\u5186\uff09\u3068\u305d\u306e\u6577\u5730\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d9,000\u4e07\u5186\uff09\u3092\u76f8\u7d9a\u3057\u3001\u59b9\u306f\u9810\u91d1\u3068\u682a\u5f0f\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u5408\u308f\u305b\u30667,000\u4e07\u5186\uff09\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u3001\u6bcd\u304c\u81ea\u5b85\u3092\u8cfc\u5165\u3057\u305f\u969b\u306e\u501f\u5165\u91d1\u306e\u6b8b\u984d3,000\u4e07\u5186\u306f\u79c1\u304c\u8fd4\u6e08\u3057\u3066\u3044\u304f\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u79c1\u304c\u53d6\u5f97\u3057\u305f\u81ea\u5b85\u6577\u5730\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f9,000\u4e07\u5186\u3067\u3059\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u91d1\u984d\u306f1,800\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u79c1\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a2,300\u4e07\u5186\u306b\u306a\u308a\u3001\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u50b5\u52d9\u306e\u91d1\u984d3,000\u4e07\u5186\u3092\u4e0b\u56de\u308a\u307e\u3059\u304c\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044700\u4e07\u5186\u3092\u59b9\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\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<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272960\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2.png\" alt=\"\" width=\"1603\" height=\"899\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2.png 1603w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2-1024x574.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2-768x431.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2-1536x861.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/souzoku-mondo120-1-2-600x336.png 600w\" sizes=\"(max-width: 1603px) 100vw, 1603px\" \/><\/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\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u306e\u627f\u7d99<\/strong><\/h4>\n<p>\u79c1\u6cd5\u4e0a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u76f8\u7d9a\u4eba\u53ca\u3073\u5305\u62ec\u53d7\u907a\u8005\uff08\u4ee5\u4e0b\u300c\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u53c8\u306f\u5305\u62ec\u907a\u8d08\u306e\u5272\u5408\uff08\u4ee5\u4e0b\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306e\u5272\u5408\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3067\u627f\u7d99\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u50b5\u6a29\u8005\u306e\u627f\u8afe\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306e\u5272\u5408\u3068\u306f\u7570\u306a\u308b\u5272\u5408\u3067\u5f15\u304d\u53d7\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u50b5\u6a29\u8005\u306e\u627f\u8afe\u304c\u306a\u304f\u3068\u3082\u3001\u76f8\u7d9a\u4eba\u7b49\u306e\u9593\u306e\u5354\u8b70\u306b\u57fa\u3065\u3044\u3066\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306e\u5272\u5408\u3068\u306f\u7570\u306a\u308b\u5272\u5408\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3092\u8ca0\u62c5\u3059\u308b\u5408\u610f\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u50b5\u6a29\u8005\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306e\u5272\u5408\u3068\u306f\u7570\u306a\u308b\u5272\u5408\u3067\u50b5\u52d9\u3092\u627f\u7d99\u3057\u305f\u3053\u3068\u3092\u50b5\u6a29\u8005\u306b\u4e3b\u5f35\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3059\u306a\u308f\u3061\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306e\u5272\u5408\u3092\u8d85\u3048\u3066\u50b5\u52d9\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u76f8\u7d9a\u4eba\u7b49\u306f\u3001\u3044\u308f\u3070\u91cd\u7573\u7684\u50b5\u52d9\u5f15\u53d7\u3051\u3092\u3057\u305f\u3053\u3068\u3068\u306a\u308a\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u306f\u3001\u305d\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306e\u5272\u5408\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u5f15\u304d\u7d9a\u304d\u50b5\u52d9\u8005\u3068\u3057\u3066\u306e\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u50b5\u52d9\u63a7\u9664\u984d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u50b5\u52d9\u63a7\u9664<\/strong><\/h4>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\uff08\u5305\u62ec\u907a\u8d08\u53ca\u3073\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u7279\u5b9a\u907a\u8d08\u306b\u9650\u3089\u308c\u307e\u3059\u3002\uff09\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u4fa1\u984d\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u3001\u2460\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3067\u76f8\u7d9a\u958b\u59cb\u306e\u969b\u73fe\u306b\u5b58\u3059\u308b\u3082\u306e\uff08\u516c\u79df\u516c\u8ab2\u304c\u542b\u307e\u308c\u307e\u3059\u3002\uff09\u53ca\u3073\u88ab\u76f8\u7d9a\u4eba\u306b\u4fc2\u308b\u846c\u5f0f\u8cbb\u7528\u3067\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u53c8\u306f\u5305\u62ec\u53d7\u907a\u8005\u306e\u8ca0\u62c5\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u76f8\u6cd513\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u3059\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u50b5\u52d9\u306b\u306f\u5236\u9650\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u846c\u5f0f\u8cbb\u7528\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u76f8\u6cd513\u2461\uff09\u3002<\/span><\/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\/kihon\/sisan\/sozoku2\/02\/03.htm#a-13_3\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a13\uff0d\uff13<\/a>\uff09\u3002\u5b9f\u52d9\u4e0a\u3001\u50b5\u52d9\u306e\u8ca0\u62c5\u8005\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u969b\u306b\u76f8\u7d9a\u4eba\u53c8\u306f\u5305\u62ec\u53d7\u907a\u8005\u306e\u9593\u3067\u5408\u610f\u3057\u3001\u305d\u306e\u7d50\u679c\u3092\u3001\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u300d\u306e\u4e2d\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u591a\u3044\u3068\u601d\u3044\u307e\u3059\uff08\u56fd\u7a0e\u5e81HP\u63b2\u8f09\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2025\/index.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\uff08\u4ee4\u548c\uff17\u5e74\u5206\u7528\uff09<\/a>\u300d\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sozoku\/shikata-sozoku2025\/pdf\/D17.pdf#page=[14]\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003 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style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u76f8\u7d9a\u4eba\u7b49\u306e\u5b9f\u969b\u306b\u8ca0\u62c5\u3059\u308b\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u6c11\u6cd5\u7b2c900\u6761\u304b\u3089\u7b2c902\u6761\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308b\u6cd5\u5b9a\u76f8\u7d9a\u5206\u7b49\u306b\u5fdc\u3058\u3066\u8ca0\u62c5\u3059\u308b\u91d1\u984d\u3092\u3044\u3046\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/03.htm#a-13_3\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a13\uff0d\uff13<\/a>\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: 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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  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