{"id":273044,"date":"2026-06-25T10:19:17","date_gmt":"2026-06-25T01:19:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273044"},"modified":"2026-06-24T08:58:14","modified_gmt":"2026-06-23T23:58:14","slug":"inheritance-article-469","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-469\/","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\u4f8b159\uff08\u76f8\u7d9a\u7a0e\uff09\u3011\u3000\u300c\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u4ee3\u511f\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u3001\u5f53\u521d\u7533\u544a\u3092\u672a\u5206\u5272\u3067\u884c\u3044\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u5206\u5272\u3092\u884c\u3063\u305f\u304c\u3001\u5206\u5272\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\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\u4f8b159\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>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u4ee3\u511f\u91d1\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u3001\u5f53\u521d\u7533\u544a\u3092\u672a\u5206\u5272\u3067\u884c\u3044\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3001\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u5206\u5272\u3092\u884c\u3063\u305f\u304c\u3001\u5206\u5272\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\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>\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u4e3b\u305f\u308b\u8ca1\u7523\u306f\u3001\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3068\u308f\u305a\u304b\u306a\u91d1\u878d\u8cc7\u7523\u3060\u3051\u3067\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u306f\u5b9f\u5b50\uff13\u540d\u3067\u3042\u308a\u3001\u73fe\u7269\u5206\u5272\u304c\u56f0\u96e3\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u4ee3\u511f\u5206\u5272\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u540c\u5c45\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u9577\u7537\u4e59\u304c\u81ea\u5b85\u571f\u5730\u3092\u53d6\u5f97\u3059\u308c\u3070\u3001\u81ea\u5b85\u571f\u5730\u306f\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300d\uff08\u4ee5\u4e0b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3088\u308a330\u33a1\u307e\u306780\uff05\u6e1b\u984d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u3001\u76f8\u7d9a\u7a0e\u306f\u767a\u751f\u3057\u306a\u3044\u898b\u8fbc\u307f\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u7a0e\u7406\u58eb\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u5f53\u521d\u672a\u5206\u5272\u3067\u884c\u3044\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u671f\u9650\u5f8c\u306b\u4e59\u304c\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3092\u76f8\u7d9a\u3059\u308b\u65e8\u306e\u4e00\u90e8\u5206\u5272\u3092\u884c\u3063\u3066\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3044\u3001\u5efa\u7269\u3092\u89e3\u4f53\u3057\u3066\u571f\u5730\u3092\u58f2\u5374\u3057\u3001\u58f2\u5374\u4ee3\u91d1\u3068\u8cbb\u7528\u3092\u78ba\u5b9a\u3055\u305b\u305f\u3046\u3048\u3067\uff13\u540d\u306e\u53d6\u5f97\u8ca1\u7523\u304c\u5747\u7b49\u306b\u306a\u308b\u3088\u3046\u306b\u4ee3\u511f\u91d1\u984d\u3092\u6c7a\u5b9a\u3057\u3001\u81ea\u5b85\u571f\u5730\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3044\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u624b\u9806\u3067\u5b9f\u884c\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4e88\u5b9a\u901a\u308a\u306b\u4ee3\u511f\u91d1\u984d\u3092\u78ba\u5b9a\u3057\u3001\u6700\u7d42\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u305d\u306e\u5f8c\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u305f\u304c\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u3001\u5b85\u5730\u306e\u5206\u5272\u304b\u3089\uff14\u6708\u8d85\u7d4c\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\u306e\u671f\u9650\u3092\u5f92\u904e\u3057\u3066\u304a\u308a\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u6e1b\u984d\u3067\u304d\u305f\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u3001\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><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e7410\u6708<\/strong><\/span><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u76f8\u7d9a\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e7412\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u4eba\u3088\u308a\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u53d7\u4efb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff18\u6708<\/strong><\/span><br \/>\n\u672a\u5206\u5272\u3067\u5f53\u521d\u7533\u544a\u3092\u884c\u3044\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3092\u540c\u5c45\u3057\u3066\u3044\u305f\u76f8\u7d9a\u4eba\u9577\u7537\u4e59\u304c\u76f8\u7d9a\u3059\u308b\u65e8\u306e\u4e00\u90e8\u5206\u5272\u3092\u884c\u3046\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e7410\u6708<\/strong><\/span><br \/>\n\u81ea\u5b85\u571f\u5730\u5efa\u7269\u306e\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3046\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff11\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u6cd5\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\u306e\u671f\u9650\uff08\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u5931\u5ff5\uff09\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff12\u6708<\/strong><\/span><br \/>\n\u81ea\u5b85\u5efa\u7269\u3092\u89e3\u4f53\u3057\u81ea\u5b85\u571f\u5730\u3092\u58f2\u5374\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u4ee3\u511f\u5206\u5272\u3092\u5b9a\u3081\u305f\u6700\u7d42\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e7410\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u3092\u5f92\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u65e8\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e7412\u6708<\/strong><\/span><br \/>\n\u76f8\u7d9a\u4eba\u3088\u308a\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<\/div>\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\u4ee3\u511f\u5206\u5272\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/01.htm#a-11_2_9\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a11\u306e\uff12\uff0d\uff19<\/a>\uff09<\/strong><\/span><\/p>\n<p>\u4ee3\u511f\u5206\u5272\u3068\u306f\u3001\u907a\u7523\u306e\u5206\u5272\u306b\u5f53\u305f\u3063\u3066\u5171\u540c\u76f8\u7d9a\u4eba\u306a\u3069\u306e\u3046\u3061\u306e\uff11\u4eba\u307e\u305f\u306f\u6570\u4eba\u306b\u76f8\u7d9a\u8ca1\u7523\u3092\u73fe\u7269\u3067\u53d6\u5f97\u3055\u305b\u3001\u305d\u306e\u73fe\u7269\u3092\u53d6\u5f97\u3057\u305f\u4eba\u304c\u4ed6\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u306a\u3069\u306b\u5bfe\u3057\u3066\u50b5\u52d9\u3092\u8ca0\u62c5\u3059\u308b\u3082\u306e\u3067\u73fe\u7269\u5206\u5272\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u4ee3\u511f\u8ca1\u7523\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u73fe\u7269\u306e\u8ca1\u7523\u306e\u4fa1\u984d\uff0b\u4ee3\u511f\u8ca1\u7523\u306e\u4fa1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u4ee3\u511f\u8ca1\u7523\u306e\u4ea4\u4ed8\u3092\u3057\u305f\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\">\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u73fe\u7269\u306e\u8ca1\u7523\u306e\u4fa1\u984d\uff0d\u4ee3\u511f\u8ca1\u7523\u306e\u4fa1\u984d<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u63aa\u6cd569\u306e4\u2460\uff09<\/strong><\/span><\/p>\n<p>\u500b\u4eba\u304c\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u306b\u3001\u5f53\u8a72\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u306e\u7528\u53c8\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u76f8\u7d9a\u4eba\u304c\u9078\u629e\u3057\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u533a\u5206\u306b\u5fdc\u3058\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u9650\u308a\u3001\u4e00\u5b9a\u5272\u5408\u306e\u8a55\u4fa1\u6e1b\u304c\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; border: 1px solid #333; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif; font-size: 15px;\">\n<thead>\n<tr>\n<th style=\"background-color: #d9e9f2; border: 1px solid #333; padding: 8px; text-align: center; font-weight: bold;\" colspan=\"2\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7a2e\u985e<\/th>\n<th style=\"background-color: #d9e9f2; border: 1px solid #333; padding: 8px; text-align: center; font-weight: bold;\">\u9069\u7528\u9762\u7a4d<\/th>\n<th style=\"background-color: #d9e9f2; border: 1px solid #333; padding: 8px; text-align: center; font-weight: bold;\">\u6e1b\u984d\u5272\u5408<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\" rowspan=\"2\">\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: left;\">\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">400\u33a1<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">80\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: left;\">\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">400\u33a1<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">80\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\" colspan=\"2\">\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">330\u33a1<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">80\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\" colspan=\"2\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">200\u33a1<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 8px; text-align: center;\">50\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: 15px;\"><span style=\"color: #333399;\"><strong>\u25c6\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3092\u540c\u5c45\u89aa\u65cf\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f330\u33a1\u307e\u306780\uff05\u6e1b\u984d\u306e\u9069\u7528\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3055\u308c\u305f\u5834\u5408\uff08\u63aa\u6cd569\u306e\uff14\u2463\uff09<\/strong><\/span><\/p>\n<p>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u7533\u544a\u66f8\u63d0\u51fa\u6642\u306b\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u304d\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\uff08\u63aa\u6cd569\u306e\uff14\u2463\uff09<\/strong><\/span><\/p>\n<p>\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u5206\u5272\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u3001\u5f53\u8a72\u76f8\u7d9a\u306b\u95a2\u3057\u8a34\u3048\u306e\u63d0\u8d77\u304c\u3055\u308c\u305f\u3053\u3068\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u5206\u5272\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u5206\u5272\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u304a\u3051\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u4e8b\u7531\u306e\u5834\u5408\uff08\u901a\u5247\u6cd523\u2460\uff09<\/strong><\/span><\/p>\n<p>\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u8ab2\u7a0e\u6a19\u6e96\u7b49\u82e5\u3057\u304f\u306f\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u304c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u3044\u306a\u304b\u3064\u305f\u3053\u3068\u53c8\u306f\u5f53\u8a72\u8a08\u7b97\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u904e\u5927\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089\uff15\u5e74\u4ee5\u5185\u306b\u9650\u308a\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u305d\u306e\u7533\u544a\u306b\u4fc2\u308b\u8ab2\u7a0e\u6a19\u6e96\u7b49\u53c8\u306f\u7a0e\u984d\u7b49\u306b\u3064\u304d\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\uff08\u76f8\u6cd532\uff09<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u8005\u304c\u3001\u672a\u5206\u5272\u907a\u7523\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u898f\u5b9a\u306b\u3088\u308a\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u8ca1\u7523\u306b\u3064\u3044\u3066\u6c11\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u76f8\u7d9a\u5206\u306b\u5f93\u3063\u3066\u8ab2\u7a0e\u4fa1\u683c\u304c\u8a08\u7b97\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5f8c\u672a\u5206\u5272\u907a\u7523\u306e\u5206\u5272\u304c\u884c\u308f\u308c\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u304c\u5f53\u8a72\u5206\u5272\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u304c\u5f53\u8a72\u76f8\u7d9a\u5206\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u305f\u8ab2\u7a0e\u4fa1\u683c\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u5f53\u8a72\u7533\u544a\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u53ca\u3073\u76f8\u7d9a\u7a0e\u984d\u304c\u904e\u5927\u3068\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u4e8b\u7531\u304c\u751f\u3058\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u305d\u306e\u8ab2\u7a0e\u4fa1\u683c\u53ca\u3073\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u304d\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5f8c\u306b\u5206\u5272\u3055\u308c\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\uff08<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-4-26\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a69\u306e\uff14\uff0d26<\/a>\uff09<\/strong><\/span><\/p>\n<p>\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5f8c\u306b\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u5206\u5272\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5206\u5272\u3055\u308c\u305f\u65e5\u306b\u304a\u3044\u3066\u4ed6\u306b\u5206\u5272\u3055\u308c\u3066\u3044\u306a\u3044\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u3042\u308b\u3068\u304d\u3067\u3042\u3063\u3066\u3082\u3001\u5f53\u8a72\u5206\u5272\u3055\u308c\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u5f53\u8a72\u5206\u5272\u3055\u308c\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u9650\u3089\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u304a\u3044\u3066\u5f53\u8a72\u5206\u5272\u3055\u308c\u305f\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/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>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u76f8\u7d9a\u7a0e\u6cd5\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\uff08\u672a\u5206\u5272\u907a\u7523\u306e\u5206\u5272\u304c\u884c\u308f\u308c\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u6708\u4ee5\u5185\uff09\u3067\u306a\u3051\u308c\u3070\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u5931\u5ff5\u3057\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 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style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u88ab\u76f8\u7d9a\u4eba\u7532\u306e\u4e3b\u305f\u308b\u8ca1\u7523\u306f\u3001\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3068\u308f\u305a\u304b\u306a\u91d1\u878d\u8cc7\u7523\u3060\u3051\u3067\u3042\u308a\u3001\u76f8\u7d9a\u4eba\u306f\u5b9f\u5b50\uff13\u540d\u3067\u3042\u308a\u3001\u73fe\u7269\u5206\u5272\u304c\u56f0\u96e3\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u4ee3\u511f\u5206\u5272\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u9577\u7537\u4e59\u304c\u88ab\u76f8\u7d9a\u4eba\u7532\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u4e59\u304c\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3092\u53d6\u5f97\u3057\u3066\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u5c45\u4f4f\u7d99\u7d9a\u3001\u4fdd\u6709\u7d99\u7d9a\u3057\u3066\u3044\u308c\u3070\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3057\u3001330\u33a1\u307e\u306780\uff05\u6e1b\u984d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u3001\u76f8\u7d9a\u7a0e\u306f\u767a\u751f\u3057\u306a\u3044\u898b\u8fbc\u307f\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u7a0e\u7406\u58eb\u306f\u3001\u5f53\u521d\u7533\u544a\u3092\u672a\u5206\u5272\u3067\u884c\u3044\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u671f\u9650\u5f8c\u306b\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3092\u4e59\u304c\u76f8\u7d9a\u3059\u308b\u65e8\u306e\u4e00\u90e8\u5206\u5272\u3092\u884c\u3063\u3066\u76f8\u7d9a\u767b\u8a18\u3092\u884c\u3044\u3001\u81ea\u5b85\u571f\u5730\u5efa\u7269\u3092\u58f2\u5374\u3057\u3066\u58f2\u5374\u4ee3\u91d1\u3068\u8cbb\u7528\u3092\u78ba\u5b9a\u3055\u305b\u305f\u3046\u3048\u3067\uff13\u540d\u306e\u53d6\u5f97\u8ca1\u7523\u304c\u5747\u7b49\u306b\u306a\u308b\u3088\u3046\u306b\u4ee3\u511f\u91d1\u984d\u3092\u6c7a\u5b9a\u3057\u3001\u81ea\u5b85\u571f\u5730\u306b\u306f\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3044\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u624b\u9806\u3067\u5b9f\u884c\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4e88\u5b9a\u901a\u308a\u306b\u81ea\u5b85\u571f\u5730\u3092\u58f2\u5374\u3057\u3001\u6700\u7d42\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u305d\u306e\u5f8c\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u305f\u304c\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u3001\u5b85\u5730\u306e\u5206\u5272\u304b\u3089\uff14\u6708\u8d85\u7d4c\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\u306e\u671f\u9650\u3092\u5f92\u904e\u3057\u3066\u304a\u308a\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4f9d\u983c\u8005\u3088\u308a\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u6e1b\u984d\u3067\u304d\u305f\u7a0e\u984d\u306b\u3064\u304d\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u81ea\u5b85\u571f\u5730\u5efa\u7269\u306e\u5206\u5272\u3092\u884c\u3063\u3066\u304b\u3089\uff14\u6708\u4ee5\u5185\u306b\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3057\u305f\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u4e0a\u8a18\u7279\u4f8b\u306f\u53d7\u3051\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u5f92\u904e\u306b\u6ce8\u610f<br \/>\n<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3084\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u63d0\u51fa\u5f8c\u306b\u5206\u5272\u304c\u6574\u3044\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7279\u5247\u306b\u3088\u3089\u3056\u308b\u3092\u5f97\u306a\u3044\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u300c\uff14\u6708\u4ee5\u5185\u300d\u306e\u671f\u9650\u3092\u5f92\u904e\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u305f\u3044\u3002<\/p>\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\u5206\u5272\u306e\u9806\u5e8f\u306b\u6ce8\u610f\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u671f\u9650\u307e\u3067\uff13\u5e74\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u58f2\u5374\u5148\u3084\u58f2\u5374\u91d1\u984d\u7b49\u306e\u76ee\u307c\u3057\u3092\u3064\u3051\u3066\u3001\u4ee3\u511f\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u304b\u3089\u6700\u7d42\u7684\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3001\uff14\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u305f\u3002\u5f53\u521d\u7533\u544a\u3092\u672a\u5206\u5272\u3067\u884c\u3044\u3001\u4ee3\u511f\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u304b\u3089\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3044\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u5206\u5272\u306e\u9806\u5e8f\u306b\u6ce8\u610f\u3057\u305f\u3044\u3002\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>\u6b21\u56de\u306f7\/23\u306b\u516c\u958b\u4e88\u5b9a\u3067\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 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