{"id":274074,"date":"2026-10-29T10:18:12","date_gmt":"2026-10-29T01:18:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=274074"},"modified":"2026-10-28T15:57:08","modified_gmt":"2026-10-28T06:57:08","slug":"inheritance-article-480","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-480\/","title":{"rendered":"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u682a\u5f0f\u627f\u7d99\u65b9\u6cd5\u306e\u9078\u629e\u300d\uff5e\u6539\u6b63\u306e\u5f71\u97ff\u3082\u898b\u636e\u3048\u3066\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fdfbf6; border: 2px solid #EBE4D5; border-radius: 20px; padding: 40px 20px; max-width: 700px; margin: 20px auto; text-align: center; box-shadow: 0 4px 15px rgba(0,0,0,0.04); font-family: 'Hiragino Maru Gothic ProN', 'Quicksand', 'Meiryo', sans-serif; color: #000000; line-height: 1.6;\">\n<div style=\"margin-bottom: 15px;\"><span style=\"display: inline-block; background-color: #dfecf9; color: #333399; padding: 4px 18px; border-radius: 20px; font-size: 1.2em; margin-top: 10px; font-weight: bold; margin-bottom: -5px;\">\u3008\uff31\uff06\uff21\u3009<\/span><\/div>\n<h2 style=\"font-size: 1.8em; margin: 25px 0; border: none; background: none; padding: 0; font-weight: bold; color: #000000;\">\u975e\u4e0a\u5834\u682a\u5f0f<span style=\"font-size: 24px;\">\u306e<\/span>\u627f\u7d99\u5b9f\u52d9<\/h2>\n<div style=\"font-size: 1.2em; font-weight: bold; margin-bottom: 15px; color: #000000;\">\u3010\u7b2c\uff12\u56de\u3011<\/div>\n<h3 style=\"font-size: 1.4em; margin: 15px 0 25px; border: none; background: none; padding: 0; font-weight: bold; color: #000000; margin-bottom: 10px;\">\u300c\u682a\u5f0f\u627f\u7d99\u65b9\u6cd5\u306e\u9078\u629e\u300d<\/h3>\n<h4 style=\"text-align: center;\"><strong>\uff5e\u6539\u6b63\u306e\u5f71\u97ff\u3082\u898b\u636e\u3048\u3066\uff5e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:4px;border-color:#EBE4D5;\"><\/div>\n<div style=\"text-align: right; font-size: 0.95em; color: #736b65; margin-top: 10px; padding-right: 5%;\">\u7a0e\u7406\u58eb\u3000<span style=\"font-size: 1.3em; font-weight: bold; display: inline-block; margin-top: 5px; color: #000000;\">\u67f4\u7530 \u5065\u6b21<\/span><\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<table style=\"border-collapse: collapse; width: 100%; font-size: 15px; background-color: #ffffff;\">\n<thead>\n<tr>\n<th style=\"background-color: #245e95; color: #ffffff; font-weight: bold; text-align: center; border: 1px solid #333; padding: 12px; font-size: 20px;\">\u3010\uff31\u3011<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px; line-height: 2.2; font-size: 15px;\"><a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u306f\u3001\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u3092\uff14\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u3001\u682a\u5f0f\u306e\u627f\u7d99\u65b9\u6cd5\u306f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span>\u306e\u682a\u4fa1\u7b97\u5b9a\u30fb\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u3092\u8e0f\u307e\u3048\u3066\u6c7a\u5b9a\u3059\u308b\u3053\u3068\u304c\u308f\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u3001\u682a\u5f0f\u306e\u627f\u7d99\u65b9\u6cd5\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u3001\u8d08\u4e0e\u3068\u58f2\u8cb7\u306e\u3044\u305a\u308c\u3092\u9078\u629e\u3059\u308b\u304b\u306f\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308c\u3070\u3088\u3044\u3060\u308d\u3046\u304b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u805e\u304f\u304c\u3001\u627f\u7d99\u65b9\u6cd5\u306e\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u7559\u610f\u3059\u3079\u304d\u70b9\u306f\u3042\u308b\u304b\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><!--more--><br \/>\n<strong>\u3000<\/strong><\/p>\n<table style=\"border-collapse: collapse; width: 100%; font-size: 15px; background-color: #ffffff;\">\n<thead>\n<tr>\n<th style=\"background-color: #800000; color: #ffffff; font-weight: bold; text-align: center; border: 1px solid #333; padding: 12px; font-size: 20px;\">\u3010\uff21\u3011<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 12px; line-height: 2.2; font-size: 15px;\">\u682a\u5f0f\u306e\u627f\u7d99\u65b9\u6cd5\u306f\u3001\u73fe\u7d4c\u55b6\u8005\u304b\u3089\u5f8c\u7d99\u8005\u3078\u682a\u5f0f\u3092\u76f4\u63a5\u79fb\u8ee2\u3059\u308b\u76f4\u63a5\u627f\u7d99\uff08\u8d08\u4e0e\u30fb\u58f2\u8cb7\u30fb\u76f8\u7d9a\uff09\u3068\u3001\u767a\u884c\u4f1a\u793e\u3084\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u7b49\u3092\u4ecb\u5728\u3055\u305b\u308b\u9593\u63a5\u627f\u7d99\u306b\u5927\u5225\u3055\u308c\u308b\u3002\u89aa\u65cf\u5185\u627f\u7d99\u3067\u306f\u3001\u5f8c\u7d99\u8005\u3078\u306e\u8d08\u4e0e\u3092\u8ef8\u306b\u691c\u8a0e\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u58f2\u8cb7\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\uff08\u8d08\u4e0e\u306b\u3088\u308b\u5834\u5408\u306e\u66a6\u5e74\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e\u30fb\u7d0d\u7a0e\u7336\u4e88\u306b\u3088\u308b\u8d08\u4e0e\u306e\u9078\u629e\u306f\u3001\u3010\u7b2c\uff13\u56de\u3011\u3067\u89e3\u8aac\u3059\u308b\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306e\u6709\u8b58\u8005\u4f1a\u8b70\u306b\u304a\u3044\u3066\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u304c\u691c\u8a0e\u3055\u308c\u3066\u304a\u308a\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3088\u308b\u682a\u4fa1\u5f15\u4e0b\u3052\u3084\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u3068\u3044\u3063\u305f\u5f93\u6765\u306e\u624b\u6cd5\u306e\u52b9\u679c\u304c\u5909\u308f\u308a\u5f97\u308b\u305f\u3081\u3001\u627f\u7d99\u65b9\u6cd5\u3068\u5b9f\u884c\u6642\u671f\u306e\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u306f\u3053\u306e\u52d5\u5411\u3092\u7e54\u308a\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee5\u4e0b\u3001<strong>\uff11 \u682a\u5f0f\u627f\u7d99\u65b9\u6cd5\u306e\u4f53\u7cfb<\/strong>\u3001<strong>\uff12\u3000\u8d08\u4e0e\u3068\u58f2\u8cb7\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong>\u3001<strong>\uff13\u3000\u58f2\u8cb7\u306e\u5834\u5408\u306e\u6642\u4fa1\u306e\u6982\u8981<\/strong>\u3001<strong>\uff14\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u3068\u682a\u5f0f\u627f\u7d99\u3078\u306e\u5f71\u97ff<\/strong>\u306e\u9806\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"text-align: center; margin-bottom: 20px; margin-top: 20px;\"><strong><span style=\"color: #245e95;\">\u25c6<\/span> <span style=\"color: #b22222;\">\u25c6<\/span> <span style=\"color: #245e95;\">\u25c6<\/span> <span style=\"color: #b22222;\">\u25c6<\/span> \u89e3 \u8aac <span style=\"color: #b22222;\">\u25c6<\/span> <span style=\"color: #245e95;\">\u25c6<\/span> <span style=\"color: #b22222;\">\u25c6<\/span> <span style=\"color: #245e95;\">\u25c6<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u682a\u5f0f\u627f\u7d99\u65b9\u6cd5\u306e\u4f53\u7cfb<\/strong><\/h4>\n<p>\u682a\u5f0f\u627f\u7d99\u306e\u65b9\u6cd5\u3092\u6574\u7406\u3059\u308b\u3068\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u89aa\u65cf\u5185\u627f\u7d99\u304b\u89aa\u65cf\u5916\u627f\u7d99\u304b\u3001\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u6570\u3084\u8cc7\u7523\u5185\u5bb9\u3001\u682a\u4fa1\u3001\u73fe\u7d4c\u55b6\u8005\u306e\u500b\u4eba\u8ca1\u7523\u306e\u591a\u5be1\u3001\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u306a\u3069\u306b\u3088\u308a\u6700\u9069\u306a\u65b9\u6cd5\u306f\u7570\u306a\u308b\u305f\u3081\u3001<a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span>\u3067\u7b97\u5b9a\u3057\u305f\u682a\u4fa1\u3068\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u3092\u3082\u3068\u306b\u3001\u8907\u6570\u306e\u65b9\u6cd5\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u682a\u5f0f\u627f\u7d99\u65b9\u6cd5\u306e\u4f53\u7cfb\u3009<\/strong><\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; margin-bottom: 2em;\">\n<table style=\"border-collapse: collapse; width: 100%; min-width: 600px; font-size: 14px; border: 1px solid #333; background-color: #ffffff;\">\n<thead>\n<tr style=\"background-color: #e6e6e6;\">\n<th style=\"border: 1px solid #333; padding: 8px; text-align: center; width: 20%;\">\u533a\u5206<\/th>\n<th style=\"border: 1px solid #333; padding: 8px; text-align: center; width: 25%;\">\u65b9\u6cd5<\/th>\n<th style=\"border: 1px solid #333; padding: 8px; text-align: center; width: 55%;\">\u5185\u5bb9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\" rowspan=\"3\">\u76f4\u63a5\u627f\u7d99<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u8d08\u4e0e<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u2460\u66a6\u5e74\u8d08\u4e0e<br \/>\n\u2461\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e<br \/>\n\u2462\u7d0d\u7a0e\u7336\u4e88\u306b\u3088\u308b\u8d08\u4e0e\uff08\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u58f2\u8cb7<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u2460\u5f8c\u7d99\u8005\uff08\u500b\u4eba\uff09\u3078\u306e\u8b72\u6e21<br \/>\n\u2461\u5f8c\u7d99\u8005\u304c\u8a2d\u7acb\u3057\u305f\u6301\u682a\u4f1a\u793e\u3078\u306e\u8b72\u6e21<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u76f8\u7d9a<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u2460\u76f8\u7d9a\uff08\u7d0d\u7a0e\u7336\u4e88\u3042\u308a\uff09<br \/>\n\u2461\u76f8\u7d9a\uff08\u7d0d\u7a0e\u7336\u4e88\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\" rowspan=\"2\">\u9593\u63a5\u627f\u7d99<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u91d1\u5eab\u682a\uff08\u81ea\u793e\u682a\u5f0f\uff09<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u767a\u884c\u4f1a\u793e\u304c\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u53d6\u5f97\u3059\u308b\u65b9\u6cd5\u3002\u5c11\u6570\u682a\u4e3b\u304b\u3089\u306e\u682a\u5f0f\u306e\u96c6\u7d04\u306e\u307b\u304b\u3001\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3057\u305f\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u5834\u5408\u306b\u7528\u3044\u308b\uff08\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u767a\u884c\u4f1a\u793e\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u307f\u306a\u3057\u914d\u5f53\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd5\uff19\u306e\uff17\uff09\u53ca\u3073\u76f8\u7d9a\u7a0e\u984d\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\uff08\u63aa\u6cd539\uff09\u306e\u9069\u7528\u304c\u3042\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u5f93\u696d\u54e1\u6301\u682a\u4f1a<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; vertical-align: middle;\">\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u682a\u4e3b\u3068\u3057\u3066\u914d\u5f53\u9084\u5143\u4fa1\u984d\u3067\u79fb\u8ee2\u3057\u3001\u73fe\u7d4c\u55b6\u8005\u306e\u6301\u682a\uff08\u76f8\u7d9a\u8ca1\u7523\uff09\u3092\u5727\u7e2e\u3059\u308b\u65b9\u6cd5\uff08\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u306b\u3088\u308b\u5f71\u97ff\u306f\u4e0b\u8a18<strong>\uff14\uff08\uff13\uff09<\/strong>\u53c2\u7167\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u672c\u9023\u8f09\u306f\u89aa\u65cf\u5185\u627f\u7d99\u3092\u524d\u63d0\u3068\u3059\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u3067\u306f\u76f4\u63a5\u627f\u7d99\u306e\u3046\u3061\u8d08\u4e0e\u3068\u58f2\u8cb7\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002\u76f8\u7d9a\u306b\u3088\u308b\u627f\u7d99\u306f\u3001\u8d08\u4e0e\u3084\u58f2\u8cb7\u306b\u3088\u308b\u79fb\u8ee2\u304c\u5b8c\u4e86\u3059\u308b\u524d\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u5099\u3048\u308b\u3082\u306e\u3067\u3042\u308a\u3001<a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u907a\u8a00\u66f8\u3092\u5148\u884c\u3057\u3066\u6574\u3048\u3066\u304a\u304f\u3002\u91d1\u5eab\u682a\u306b\u3088\u308b\u96c6\u7d04\u3084\u81ea\u5df1\u682a\u5f0f\u53d6\u5f97\u306e\u7a0e\u52d9\u30fb\u624b\u7d9a\u306f\u3001\u5225\u306e\u56de\u3067\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8d08\u4e0e\u3068\u58f2\u8cb7\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/h4>\n<p>\u8d08\u4e0e\u3068\u58f2\u8cb7\u306e\u9055\u3044\u3092\u3001\u7a0e\u8ca0\u62c5\u30fb\u8cc7\u91d1\u8ca0\u62c5\u30fb\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u5f71\u97ff\u30fb\u907a\u7559\u5206\u306e\u89b3\u70b9\u304b\u3089\u6574\u7406\u3059\u308b\u3068\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8d08\u4e0e\u3068\u58f2\u8cb7\u306e\u6bd4\u8f03\u3009<\/strong><\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; margin-bottom: 2em;\">\n<table style=\"border-collapse: collapse; width: 94.467%; min-width: 600px; font-size: 14px; border: 1px solid #333333; background-color: #ffffff;\">\n<thead>\n<tr style=\"background-color: #e6e6e6;\">\n<th style=\"border: 1px solid #333; padding: 8px; text-align: center; width: 20%;\">\u9805\u76ee<\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; text-align: center; width: 34.1136%;\">\u8d08 \u4e0e<\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; text-align: center; width: 38.7617%;\">\u58f2 \u8cb7<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 20%;\">\u79fb\u8ee2\u6642\u306e\u7a0e\u8ca0\u62c5<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 34.1136%;\">\u5f8c\u7d99\u8005\u306b\u8d08\u4e0e\u7a0e\uff08\u66a6\u5e74\u8ab2\u7a0e\u306f\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306f\u4e00\u5f8b20%\uff09\u3002<br \/>\n\u73fe\u7d4c\u55b6\u8005\u306b\u8ab2\u7a0e\u306f\u306a\u3044\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.7617%;\">\n<p style=\"margin-bottom: 3px;\">\u73fe\u7d4c\u55b6\u8005\uff08\u58f2\u4e3b\uff09\u306b\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e15.315%\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u53ca\u3073\u4f4f\u6c11\u7a0e\uff15%\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u63aa\u6cd537\u306e10\u3001\u5fa9\u8208\u8ca1\u78ba\u6cd513\u3001\u5730\u65b9\u7a0e\u6cd5\u9644\u524735\u306e\uff12\uff09<span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u5f8c\u7d99\u8005\uff08\u8cb7\u4e3b\uff09\u306b\u8ab2\u7a0e\u306f\u306a\u3044\u304c\u3001\u6642\u4fa1\u3088\u308a\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u5dee\u984d\u304c\u307f\u306a\u3057\u8d08\u4e0e\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff08\u76f8\u6cd5\uff17\uff09\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 20%;\">\u5f8c\u7d99\u8005\u306e\u8cc7\u91d1\u8ca0\u62c5<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 34.1136%;\">\u8cb7\u53d6\u8cc7\u91d1\u306f\u4e0d\u8981\u3002<br \/>\n\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306f\u5fc5\u8981\uff08\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3059\u308c\u3070\u7336\u4e88\u3055\u308c\u308b\uff09\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.7617%;\">\u6642\u4fa1\u76f8\u5f53\u984d\u306e\u8cb7\u53d6\u8cc7\u91d1\u304c\u5fc5\u8981\u3002<br \/>\n\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u308a\u5165\u308c\u308b\u5834\u5408\u306f\u3001\u5f79\u54e1\u5831\u916c\u3084\u914d\u5f53\u306b\u3088\u308b\u8fd4\u6e08\u539f\u8cc7\u306e\u78ba\u4fdd\u304c\u524d\u63d0\u306b\u306a\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 20%;\">\u73fe\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u8ca1\u7523\u3078\u306e\u5f71\u97ff<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 34.1136%;\">\u682a\u5f0f\u306f\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5916\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u6b21\u306e\u8d08\u4e0e\u306f\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u3067\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 14px; text-indent: -14px; margin-bottom: 3px;\">\u2460\u66a6\u5e74\u8d08\u4e0e\uff1a\u76f8\u7d9a\u958b\u59cb\u524d\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\uff08\uff13\u5e74\u8d85\uff17\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306f\u3001\u305d\u306e\u5408\u8a08\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff09\uff08\u76f8\u6cd519\uff09\u3002<\/p>\n<p style=\"margin-left: 14px; text-indent: -14px; margin-bottom: 3px;\">\u2461\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e\uff1a\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\uff08\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306f\u3001\u5404\u5e74110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\uff09\uff08\u76f8\u6cd521\u306e15\u300121\u306e16\u3001\u63aa\u6cd570\u306e\uff13\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-left: 14px; text-indent: -14px; margin-bottom: 3px;\">\u2462\u7d0d\u7a0e\u7336\u4e88\u306b\u3088\u308b\u8d08\u4e0e\uff1a\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u4f75\u7528\u3057\u305f\u5834\u5408\u3082110\u4e07\u5186\u306f\u63a7\u9664\u3055\u308c\u306a\u3044\uff09\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff13\u300170\u306e\uff17\u306e\uff17\uff09\u3002<\/p>\n<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.7617%;\">\u682a\u5f0f\u304c\u58f2\u5374\u4ee3\u91d1\uff08\u73fe\u91d1\uff09\u306b\u7f6e\u304d\u63db\u308f\u308b\u305f\u3081\u76f8\u7d9a\u8ca1\u7523\u306f\u6e1b\u5c11\u305b\u305a\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306f\u306a\u3089\u306a\u3044\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u73fe\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u6642\u306b\u306f\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u58f2\u5374\u4ee3\u91d1\u3092\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u58f2\u5374\u4ee3\u91d1\u306f\u73fe\u7d4c\u55b6\u8005\u306e\u8001\u5f8c\u8cc7\u91d1\u306b\u3082\u5145\u3066\u3089\u308c\u308b\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 20%;\">\u907a\u7559\u5206\u30fb\u907a\u7523\u5206\u5272<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 34.1136%;\">\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u306f\u7279\u5225\u53d7\u76ca\u3068\u3057\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u524d10\u5e74\u4ee5\u5185\u306e\u3082\u306e\u304c\u907a\u7559\u5206\u7b97\u5b9a\u306e\u57fa\u790e\u8ca1\u7523\u306b\u7b97\u5165\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u4e8b\u8005\u53cc\u65b9\u304c\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u52a0\u3048\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u884c\u3063\u305f\u8d08\u4e0e\u306f\u300110\u5e74\u3088\u308a\u524d\u306e\u3082\u306e\u3082\u7b97\u5165\u3055\u308c\u308b\uff08\u6c11\u6cd51044\u2460\u2462\uff09\u3002\u7b97\u5165\u3055\u308c\u308b\u4fa1\u984d\u306f\u76f8\u7d9a\u6642\u306e\u4fa1\u984d\u3067\u3042\u308b\u3002<br \/>\n\u9664\u5916\u5408\u610f\u30fb\u56fa\u5b9a\u5408\u610f\uff08\u5186\u6ed1\u5316\u6cd5\u7b2c\uff12\u7ae0\uff09\u7b49\u306e\u907a\u7559\u5206\u5bfe\u7b56\u3092\u8981\u3059\u308b\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.7617%;\">\u9069\u6b63\u306a\u6642\u4fa1\u306b\u3088\u308b\u58f2\u8cb7\u306f\u907a\u7559\u5206\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3002<br \/>\n\u907a\u7523\u5206\u5272\u306e\u516c\u5e73\u3092\u78ba\u4fdd\u3057\u3084\u3059\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 20%;\">\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 34.1136%;\">\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\uff08\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u306e\u9069\u7528\u304c\u53ef\u80fd\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.7617%;\">\u9069\u7528\u306f\u306a\u3044\u3002\u4f4e\u984d\u8b72\u53d7\u306b\u3088\u308b\u307f\u306a\u3057\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u306f\u306a\u3044\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 20%;\">\u79fb\u8ee2\u4fa1\u984d<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 34.1136%;\">\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\uff09\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 38.7617%;\">\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u306b\u3088\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u500b\u4eba\u9593\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u308b\u3002\u6cd5\u4eba\u304c\u8cb7\u4e3b\u306e\u5834\u5408\u306f\u3001\u58f2\u4e3b\u3067\u3042\u308b\u500b\u4eba\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\u3001\u8cb7\u4e3b\u3067\u3042\u308b\u6cd5\u4eba\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\u306b\u3088\u308b\uff08\u4e0b\u8a18<strong>\uff13<\/strong>\uff09\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff19\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\uff08\u57fa\u6e96\u6240\u5f97\u7a0e\u984d\u306e1.0\uff05\uff09\u304c\u5275\u8a2d\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c2.1\uff05\u304b\u30891.1\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\uff08\u8ab2\u7a0e\u671f\u9593\u306f\u4ee4\u548c29\u5e7412\u670831\u65e5\u307e\u3067\u5ef6\u9577\uff09\u3001\u4ed8\u52a0\u7a0e\u7387\u306e\u5408\u8a08\u306f2.1\uff05\u3067\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u306f\u4ee4\u548c\uff19\u5e74\u5206\u4ee5\u5f8c\u308215.315\uff05\u306e\u307e\u307e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u5f8c\u7d99\u8005\u306b\u8cb7\u53d6\u8cc7\u91d1\u304c\u306a\u304f\u3001\u304b\u3064\u73fe\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u89aa\u65cf\u5185\u627f\u7d99\u3067\u306f\u8d08\u4e0e\u304c\u4e2d\u5fc3\u3068\u306a\u308b\u3002\u58f2\u8cb7\u3092\u9078\u629e\u3059\u308b\u306e\u306f\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u907a\u7559\u5206\u306e\u554f\u984c\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u3001\u73fe\u7d4c\u55b6\u8005\u304c\u5f15\u9000\u5f8c\u306e\u751f\u6d3b\u8cc7\u91d1\u3068\u3057\u3066\u682a\u5f0f\u306e\u63db\u91d1\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u3001\u6575\u5bfe\u7684\u682a\u4e3b\u3084\u5c11\u6570\u682a\u4e3b\u304b\u3089\u682a\u5f0f\u3092\u96c6\u7d04\u3059\u308b\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n<p>\u8d08\u4e0e\u3068\u58f2\u8cb7\u306f\u4e8c\u8005\u629e\u4e00\u3067\u306f\u306a\u3044\u3002\u4f8b\u3048\u3070\u3001\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u5f8c\u7d99\u8005\u306b\u58f2\u8cb7\u3057\u3066\u73fe\u7d4c\u55b6\u8005\u306b\u58f2\u5374\u4ee3\u91d1\u3092\u6b8b\u3057\u3001\u305d\u306e\u4ee3\u91d1\u3092\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3053\u3068\u3067\u907a\u7559\u5206\u5bfe\u7b56\u3068\u3057\u3001\u6b8b\u308a\u306e\u682a\u5f0f\u3092\u8d08\u4e0e\uff08\u7d0d\u7a0e\u7336\u4e88\uff09\u3067\u79fb\u8ee2\u3059\u308b\u3068\u3044\u3063\u305f\u7d44\u5408\u305b\u3082\u691c\u8a0e\u3067\u304d\u308b\u3002\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3067\u3082\u3001<a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span><span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u652f\u7d66\u306b\u3088\u308a\u682a\u4fa1\u304c\u4e0b\u304c\u3063\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3068\u306a\u308b\uff08\u305f\u3060\u3057\u3001\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u5f8c\u306f\u5229\u76ca\u9762\u306e\u5f15\u4e0b\u3052\u52b9\u679c\u304c\u898b\u8fbc\u3081\u306a\u304f\u306a\u308b\u70b9\u306b\u7559\u610f\u3059\u308b\u3002\u4e0b\u8a18<strong>\uff14\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8d08\u4e0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306e\u907a\u7559\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e\u3084\u7d0d\u7a0e\u7336\u4e88\u306b\u3088\u308b\u8d08\u4e0e\u306b\u304a\u3044\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u306f\u7a0e\u52d9\u4e0a\u306f\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\u3067\u3042\u308b\u304c\u3001\u907a\u7559\u5206\u306e\u8a08\u7b97\u4e0a\u306f\u76f8\u7d9a\u6642\u306e\u4fa1\u984d\u3068\u306a\u308b\u305f\u3081\u3001\u8d08\u4e0e\u5f8c\u306b\u682a\u4fa1\u304c\u4e0a\u6607\u3057\u305f\u5834\u5408\u306b\u306f\u907a\u7559\u5206\u306e\u554f\u984c\u304c\u9855\u5728\u5316\u3059\u308b\u3002\u307e\u305f\u3001\u5f8c\u7d99\u8005\u3078\u306e\u682a\u5f0f\u306e\u4e00\u62ec\u8d08\u4e0e\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3059\u308b\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u884c\u308f\u308c\u305f\u3068\u8a55\u4fa1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306b\u306f10\u5e74\u3088\u308a\u524d\u306e\u8d08\u4e0e\u3082\u907a\u7559\u5206\u7b97\u5b9a\u306e\u57fa\u790e\u8ca1\u7523\u306b\u7b97\u5165\u3055\u308c\u308b\u305f\u3081\u300110\u5e74\u3092\u7d4c\u904e\u3059\u308c\u3070\u907a\u7559\u5206\u306e\u554f\u984c\u304c\u89e3\u6d88\u3055\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002\u5c11\u306a\u304f\u3068\u3082\u907a\u7559\u5206\u306e\u9664\u5916\u5408\u610f\u30fb\u56fa\u5b9a\u5408\u610f\u7b49\u306e\u5236\u5ea6\u304c\u3042\u308b\u3053\u3068\u3092\u73fe\u7d4c\u55b6\u8005\u306b\u8aac\u660e\u3057\u3001\u907a\u7559\u5206\u5bfe\u7b56\u3092\u4f75\u305b\u3066\u691c\u8a0e\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u58f2\u8cb7\u306e\u5834\u5408\u306e\u6642\u4fa1\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5f53\u4e8b\u8005\u306e\u533a\u5206\u3068\u9069\u7528\u3055\u308c\u308b\u6642\u4fa1<\/strong><\/h4>\n<p>\u58f2\u8cb7\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u6700\u3082\u6ce8\u610f\u3092\u8981\u3059\u308b\u306e\u304c\u58f2\u8cb7\u4fa1\u984d\u3067\u3042\u308b\u3002\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u306f\u3001\u58f2\u4e3b\u3068\u8cb7\u4e3b\u304c\u500b\u4eba\u304b\u6cd5\u4eba\u304b\u306b\u3088\u308a\u9069\u7528\u3055\u308c\u308b\u901a\u9054\u304c\u7570\u306a\u308a\u3001\u500b\u4eba\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\u3001\u6cd5\u4eba\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\u306b\u3088\u308a\u305d\u308c\u305e\u308c\u5224\u65ad\u3059\u308b\u3002\u6642\u4fa1\u3068\u4e56\u96e2\u3057\u305f\u4fa1\u984d\u3067\u58f2\u8cb7\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u58f2\u4e3b\u30fb\u8cb7\u4e3b\u306e\u53cc\u65b9\u306b\u8ab2\u7a0e\u4e0a\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5f53\u4e8b\u8005\u306e\u533a\u5206\u3068\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u3009<\/strong><\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch; margin-bottom: 2em;\">\n<table style=\"border-collapse: collapse; width: 100%; min-width: 600px; font-size: 14px; border: 1px solid #333333; background-color: #ffffff;\">\n<thead>\n<tr style=\"background-color: #e6e6e6;\">\n<th style=\"border: 1px solid #333333; padding: 8px; text-align: center; width: 14.4%;\">\u58f2\u4e3b\u2192\u8cb7\u4e3b<\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; text-align: center; width: 29.1334%;\">\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1<\/th>\n<th style=\"border: 1px solid #333333; padding: 8px; text-align: center; width: 40.3333%;\">\u6642\u4fa1\u3068\u4e56\u96e2\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 14.4%;\">\u500b\u4eba\u2192\u500b\u4eba\uff08\u73fe\u7d4c\u55b6\u8005\u2192\u5f8c\u7d99\u8005\uff09<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 29.1334%;\">\u500b\u4eba\u9593\u306e\u53d6\u5f15\u4fa1\u984d\u306b\u3064\u3044\u3066\u7a0e\u52d9\u4e0a\u660e\u78ba\u306a\u5b9a\u3081\u306f\u306a\u3044\u304c\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a\u3001\u8a55\u4fa1\u901a\u9054\u306b\u57fa\u3065\u304f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u308b\u3002<br \/>\n\u73fe\u7d4c\u55b6\u8005\u3068\u5f8c\u7d99\u8005\u306f\u3044\u305a\u308c\u3082\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308b\u305f\u3081\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u3068\u306a\u308a\u3001\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306f\u9069\u7528\u3067\u304d\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054188<\/a>\uff09\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 40.3333%;\">\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u3001\u6642\u4fa1\u3068\u5bfe\u4fa1\u306e\u5dee\u984d\u3092\u58f2\u4e3b\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u8cb7\u4e3b\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u76f8\u6cd5\uff17\uff09\u3002<br \/>\n\u58f2\u4e3b\u306b\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\uff08\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u672a\u6e80\u306e\u5bfe\u4fa1\uff09\u3067\u8b72\u6e21\u3057\u305f\u5834\u5408\u3067\u3082\u307f\u306a\u3057\u8b72\u6e21\uff08\u6240\u6cd559\u2460\u4e8c\uff09\u306e\u9069\u7528\u306f\u306a\u304f\u3001\u5b9f\u969b\u306e\u5bfe\u4fa1\u3067\u8b72\u6e21\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u304c\u3001\u305d\u306e\u8b72\u6e21\u306b\u3088\u308a\u751f\u3058\u305f\u8b72\u6e21\u640d\u5931\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\uff08\u6240\u6cd559\u2461\u3001\u6240\u4ee4169\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 14.4%;\">\u500b\u4eba\u2192\u6cd5\u4eba\uff08\u73fe\u7d4c\u55b6\u8005\u2192\u6301\u682a\u4f1a\u793e\u30fb\u767a\u884c\u4f1a\u793e\uff09<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 29.1334%;\">\u500b\u4eba\uff08\u58f2\u4e3b\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a23\uff5e35\u5171\u2015\uff19<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">59\u2015\uff16<\/a>\uff09\u3001\u6cd5\u4eba\uff08\u8cb7\u4e3b\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\u2015\uff11\u201513<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\uff19\u2015\uff11\u201514<\/a>\uff09\u306b\u3088\u308b\u3002<br \/>\n\u767a\u884c\u4f1a\u793e\u304c\u8cb7\u4e3b\u306e\u5834\u5408\u306b\u306f\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u307f\u306a\u3057\u914d\u5f53\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u6240\u6cd525\u2460\u4e94\uff09\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 40.3333%;\">\u500b\u4eba\u5074\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u672a\u6e80\u306e\u5bfe\u4fa1\u306b\u3088\u308b\u8b72\u6e21\u306f\u3001\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\uff08\u6240\u6cd559\u2460\u4e8c\u3001\u6240\u4ee4169\uff09\u3002\uff12\u5206\u306e\uff11\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u540c\u65cf\u4f1a\u793e\u306e\u884c\u70ba\u8a08\u7b97\u5426\u8a8d\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a59\u2015\uff13<\/a>\uff09\u3002<br \/>\n\u6cd5\u4eba\u5074\u3067\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u306f\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\uff08\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\uff09\u3068\u306a\u308b\u305f\u3081\u3001\u6642\u4fa1\u3068\u5bfe\u4fa1\u3068\u306e\u5dee\u984d\u306f\u53d7\u8d08\u76ca\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u6cd5\u6cd522\u2461\uff09\u3002\u3053\u306e\u5834\u5408\u306e\u6642\u4fa1\u306f\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\u3067\u306f\u306a\u304f\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\u3067\u3042\u308a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\u2015\uff11\u201513<\/a>\uff08\u539f\u5247\u7684\u306a\u6642\u4fa1\u306e\u5b9a\u3081\uff09\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\uff19\u2015\uff11\u201514<\/a>\uff08\u8a55\u4fa1\u901a\u9054\u306e\u6e96\u7528\uff09\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3059\u308b\u3002<br \/>\n\u307e\u305f\u3001\u6642\u4fa1\u3088\u308a\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u306e\u5bfe\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u682a\u5f0f\u306e\u4fa1\u5024\u304c\u5897\u52a0\u3057\u305f\u65e2\u5b58\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u3001\u58f2\u4e3b\u304b\u3089\u306e\u307f\u306a\u3057\u8d08\u4e0e\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_2\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a\uff19\u2015\uff12<\/a>\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 14.4%;\">\u6cd5\u4eba\u2192\u500b\u4eba\uff08\u6301\u682a\u4f1a\u793e\u30fb\u767a\u884c\u4f1a\u793e\u2192\u5f8c\u7d99\u8005\uff09<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 29.1334%;\">\u6cd5\u4eba\uff08\u58f2\u4e3b\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\u2015\uff11\u201513<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\uff19\u2015\uff11\u201514<\/a>\uff09\u3001\u500b\u4eba\uff08\u8cb7\u4e3b\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a23\uff5e35\u5171\u2015\uff19<\/a>\uff09\u306b\u3088\u308b\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 40.3333%;\">\u6cd5\u4eba\u5074\u3067\u306f\u3001\u6642\u4fa1\u3068\u5bfe\u4fa1\u306e\u5dee\u984d\u304c\u5bc4\u9644\u91d1\u53c8\u306f\u7d66\u4e0e\uff08\u5f79\u54e1\u7d66\u4e0e\uff09\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u640d\u91d1\u7b97\u5165\u304c\u5236\u9650\u3055\u308c\u308b\uff08\u6cd5\u6cd534\u300137\uff09\u3002<br \/>\n\u500b\u4eba\u5074\u3067\u306f\u3001\u6642\u4fa1\u3088\u308a\u4f4e\u3044\u4fa1\u984d\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u3001\u6642\u4fa1\u3068\u5bfe\u4fa1\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4eab\u53d7\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff08\u6240\u6cd536\u2460\u2461\uff09\u3002\u3053\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u3068\u306e\u9593\u306b\u96c7\u7528\u95a2\u4fc2\u7b49\uff08\u5f93\u696d\u54e1\u30fb\u5f79\u54e1\uff09\u304c\u3042\u308c\u3070\u7d66\u4e0e\u6240\u5f97\u3001\u96c7\u7528\u95a2\u4fc2\u7b49\u304c\u306a\u3051\u308c\u3070\u4e00\u6642\u6240\u5f97\u3068\u306a\u308b\uff08\u6700\u5224\u662d37.8.10\u6c11\u96c616\u5dfb\uff18\u53f71749\u9801\u306f\u3001\u52e4\u52b4\u8005\u304c\u52e4\u52b4\u8005\u305f\u308b\u5730\u4f4d\u306b\u57fa\u3065\u3044\u3066\u4f7f\u7528\u8005\u304b\u3089\u53d7\u3051\u305f\u7d66\u4ed8\u306f\u3059\u3079\u3066\u7d66\u4e0e\u6240\u5f97\u3092\u69cb\u6210\u3059\u308b\u53ce\u5165\u3068\u89e3\u3059\u3079\u304d\u65e8\u3092\u5224\u793a\u3057\u3066\u3044\u308b\uff09\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 14.4%;\">\u6cd5\u4eba\u2192\u6cd5\u4eba<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 29.1334%;\">\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\u2015\uff11\u201513<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\uff19\u2015\uff11\u201514<\/a>\uff09\u3002<\/td>\n<td style=\"border: 1px solid #333333; padding: 8px; vertical-align: top; width: 40.3333%;\">\u4f4e\u984d\u8b72\u6e21\u306e\u5dee\u984d\u306f\u3001\u58f2\u4e3b\u5074\u3067\u5bc4\u9644\u91d1\u3001\u8cb7\u4e3b\u5074\u3067\u53d7\u8d08\u76ca\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u500b\u4eba\u306b\u8b72\u6e21\u3059\u308b\u5834\u5408\u3068\u6cd5\u4eba\u306b\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u6642\u4fa1\u306e\u9055\u3044<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u6642\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u3001\u985e\u4f3c\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u306b\u6bd4\u6e96\u3057\u305f\u4fa1\u984d\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u305f\u4fa1\u984d\u306e\u9806\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a23\uff5e35\u5171\u2015\uff19<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff11\uff0d13<\/a>\uff09\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u306f\u7d14\u7136\u305f\u308b\u7b2c\u4e09\u8005\u9593\u306e\u58f2\u8cb7\u5b9f\u4f8b\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u3001\u985e\u4f3c\u6cd5\u4eba\u306e\u30c7\u30fc\u30bf\u3082\u5f97\u96e3\u3044\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a\u3001\u8a55\u4fa1\u901a\u9054\u3092\u6e96\u7528\u3057\u3066\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u591a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a59\uff0d\uff16<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff11\uff0d14<\/a>\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u7559\u610f\u3059\u3079\u304d\u306f\u3001\u540c\u3058\u682a\u5f0f\u3067\u3042\u3063\u3066\u3082\u3001\u73fe\u7d4c\u55b6\u8005\u304c\u5f8c\u7d99\u8005\uff08\u500b\u4eba\uff09\u306b\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u306f\u8a55\u4fa1\u901a\u9054\u306b\u57fa\u3065\u304f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u308b\u306e\u306b\u5bfe\u3057\u3001\u5f8c\u7d99\u8005\u304c\u8a2d\u7acb\u3057\u305f\u6301\u682a\u4f1a\u793e\u3084\u767a\u884c\u4f1a\u793e\uff08\u6cd5\u4eba\uff09\u306b\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u58f2\u4e3b\u3067\u3042\u308b\u73fe\u7d4c\u55b6\u8005\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u6240\u5f97\u7a0e\u306e\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a59\uff0d\uff16<\/a>\uff09\u306b\u3088\u308b\u305f\u3081\u3001\u6cd5\u4eba\u306b\u8b72\u6e21\u3059\u308b\u5834\u5408\u306e\u6642\u4fa1\u306e\u65b9\u304c\u9ad8\u304f\u306a\u308b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a59\uff0d\uff16<\/a>\u306b\u3088\u308a\u8a55\u4fa1\u901a\u9054\u3092\u6e96\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u3068\u306f\u7570\u306a\u308a\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u540c\u65cf\u682a\u4e3b\u7b49\u306e\u5224\u5b9a\u3092\u8b72\u6e21\u76f4\u524d\u306e\u8b70\u6c7a\u6a29\u6570\u306b\u3088\u308a\u884c\u3046\u3053\u3068\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u8b72\u6e21\u3057\u305f\u500b\u4eba\u304c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u5e38\u306b\u5c0f\u4f1a\u793e\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u571f\u5730\u53ca\u3073\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306f\u8b72\u6e21\u6642\u306e\u6642\u4fa1\u306b\u3088\u308b\u3053\u3068\u3001<span style=\"color: #b22222;\">\u2463<\/span>\u8a55\u4fa1\u5dee\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\uff0838\uff05\uff09\u3092\u63a7\u9664\u3057\u306a\u3044\u3053\u3068\u3001\u306e\uff14\u3064\u306e\u8abf\u6574\u3092\u884c\u3046\u305f\u3081\u3067\u3042\u308b\uff08\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\u306b\u3064\u3044\u3066\u3082<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff11\uff0d14<\/a>\u3067\u540c\u69d8\u306e\u8abf\u6574\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u8a55\u4fa1\u5dee\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u306e\u5272\u5408\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u306b\u4f34\u3044\u3001\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u3001\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u8a55\u4fa1\u304b\u308937\uff05\u304b\u308938\uff05\u306b\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-186_2\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054186\uff0d\uff12<\/a>\uff09\u3002<\/span><\/p>\n<p>\u6301\u682a\u4f1a\u793e\u3078\u306e\u8b72\u6e21\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u91d1\u8abf\u9054\u306e\u53ef\u5426\u3068\u4f75\u305b\u3066\u3001\u3053\u306e\u6642\u4fa1\u306e\u9055\u3044\u3068\u73fe\u7d4c\u55b6\u8005\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u3078\u306e\u5f71\u97ff\u3092\u8aac\u660e\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u58f2\u8cb7\u4fa1\u984d\u306f\u3001\u88c1\u5224\u6240\u3067\u6c7a\u5b9a\u3055\u308c\u305f\u4fa1\u984d\u3067\u3042\u308c\u3070\u6642\u4fa1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001\u5f53\u4e8b\u8005\u540c\u58eb\u3067\u5408\u610f\u3057\u305f\u4fa1\u984d\u306f\u3001\u305d\u306e\u5408\u610f\u81ea\u4f53\u306b\u6063\u610f\u6027\u304c\u4ecb\u5165\u3059\u308b\u305f\u3081\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u8ab2\u7a0e\u30ea\u30b9\u30af\u3092\u4f34\u3046\u3002\u89aa\u65cf\u5185\u3067\u306e\u58f2\u8cb7\u3067\u306f\u3001\u53ef\u80fd\u306a\u9650\u308a\u7a0e\u52d9\u4e0a\u306e\u4fa1\u984d\u3067\u5408\u610f\u3067\u304d\u308b\u3088\u3046\u5f53\u4e8b\u8005\u3068\u8a71\u3057\u5408\u3046\u3002\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5\u306e\u8a73\u7d30\u306f\u3001\u5225\u306e\u56de\u3067\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u3068\u682a\u5f0f\u627f\u7d99\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u898b\u76f4\u3057\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306f\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u4f1a\u8b70\u300d\u3092\u8a2d\u7f6e\u3057\u3001\u8a55\u4fa1\u901a\u9054\u306b\u57fa\u3065\u304f\u73fe\u884c\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u30fb\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\uff09\u306e\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3002\u9069\u7528\u6642\u671f\u306f\u672a\u5b9a\u3067\u3042\u308b\u304c\u3001\u8b70\u8ad6\u3055\u308c\u3066\u3044\u308b\u65b9\u5411\u6027\u306f\u3001\u4f1a\u793e\u898f\u6a21\u533a\u5206\u306b\u3088\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306e\u4f75\u7528\u3092\u6539\u3081\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u6b8b\u4f59\u5229\u76ca\u306e\u73fe\u5728\u4fa1\u5024\u3092\u52a0\u7b97\u3057\u3066\u4f01\u696d\u4fa1\u5024\u3092\u7b97\u5b9a\u3059\u308b\u65b9\u6cd5\uff08\u6b8b\u4f59\u5229\u76ca\u65b9\u5f0f\uff09\u306b\u7d71\u4e00\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u6b8b\u4f59\u5229\u76ca\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u5229\u76ca\u306f\u3001\u76f4\u524d\u671f\u306e\u5229\u76ca\u3067\u306f\u306a\u304f\u3001\u904e\u53bb\uff15\u5e74\u9593\u306e\u6b63\u5e38\u5229\u76ca\u3092\u57fa\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/council\/nai-hyoka\/20260916\/pdf\/06shiryo_kabukaigi.pdf\" target=\"_blank\" rel=\"noopener\">\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u4f1a\u8b70\uff08\u7b2c\uff16\u56de\uff09\u8cc7\u6599<\/a>\u300d\u4ee4\u548c\uff18\u5e74\uff19\u670816\u65e5\uff09\u3002<\/p>\n<p>\u3053\u306e\u898b\u76f4\u3057\u304c\u5b9f\u73fe\u3057\u305f\u5834\u5408\u3001<a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span>\u3067\u89e3\u8aac\u3057\u305f\u682a\u4fa1\u7b97\u5b9a\u306e\u524d\u63d0\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u627f\u7d99\u65b9\u6cd5\u3068\u5b9f\u884c\u6642\u671f\u306e\u691c\u8a0e\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u73fe\u884c\u306e\u8a55\u4fa1\u901a\u9054\u306b\u3088\u308b\u682a\u4fa1\u306b\u52a0\u3048\u3001\u898b\u76f4\u3057\u5f8c\u306e\u65b9\u5f0f\u306b\u3088\u308b\u682a\u4fa1\u3082\u8a66\u7b97\u3057\u3001\u4e21\u8005\u3092\u6bd4\u8f03\u3057\u305f\u3046\u3048\u3067\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u672c\u7a3f\u306e\u57f7\u7b46\u6642\u70b9\u3067\u7279\u306b\u7559\u610f\u3059\u3079\u304d\u306f\u3001\u6b21\u306e<strong>\uff08\uff12\uff09\uff08\uff13\uff09<\/strong>\u306e\uff12\u70b9\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3088\u308b\u682a\u4fa1\u5f15\u4e0b\u3052\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u8a55\u4fa1\u65b9\u6cd5\u3067\u306f\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u652f\u7d66\u306b\u3088\u308a\u7d14\u8cc7\u7523\u3068\u5229\u76ca\u304c\u3068\u3082\u306b\u6e1b\u5c11\u3057\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u30fb\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u53cc\u65b9\u304c\u4e0b\u304c\u308b\u305f\u3081\u3001\u9000\u8077\u91d1\u652f\u7d66\u5f8c\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u682a\u5f0f\u3092\u79fb\u8ee2\u3059\u308b\u3053\u3068\u304c\u682a\u5f0f\u627f\u7d99\u306e\u5b9a\u77f3\u3068\u306a\u3063\u3066\u3044\u308b\uff08<a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff14<\/span><span style=\"color: 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style=\"margin-left: 30px; text-indent: 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\/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u6709\u8b58\u8005\u4f1a\u8b70\u300d\u306b\u4fc2\u308b\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u3001\u5927\u6539\u6b63\u3078\uff5e\u7b2c\uff11\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u306e\u8ad6\u70b9\u3068\u7dcf\u5247\uff16\u9805\u9069\u7528\u4e8b\u6848\u304b\u3089\u8aad\u307f\u89e3\u304f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/property-report-53\/\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u3001\u5927\u6539\u6b63\u3078\uff5e\u7b2c\uff11\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u306e\u8ad6\u70b9\u3068\u7dcf\u5247\uff16\u9805\u9069\u7528\u4e8b\u6848\u304b\u3089\u8aad\u307f\u89e3\u304f\uff5e<\/a><\/li>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u3010\u7d9a\u5831\u3011\u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u3001\u5927\u6539\u6b63\u3078\uff5e\u7b2c\uff12\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u306e\u8ad6\u70b9\u3068\u8a55\u4fa1\u901a\u9054\u306e\u3042\u308a\u65b9\u304b\u3089\u8aad\u307f\u89e3\u304f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/property-report-54\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7d9a\u5831\u3011\u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u3001\u5927\u6539\u6b63\u3078\uff5e\u7b2c\uff12\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u306e\u8ad6\u70b9\u3068\u8a55\u4fa1\u901a\u9054\u306e\u3042\u308a\u65b9\u304b\u3089\u8aad\u307f\u89e3\u304f\uff5e<\/a><\/li>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u6539\u6b63\u306b\u4fc2\u308b\u7b2c\uff13\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u304c\u958b\u50ac\uff5e\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u30fb\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30fb\u4f1a\u8a08\u5b66\u8005\uff08\u6afb\u4e95\u59d4\u54e1\uff09\u306e\u4e09\u8005\u4e09\u69d8\u306e\u8996\u70b9\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/property-report-55\/\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u6539\u6b63\u306b\u4fc2\u308b\u7b2c\uff13\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u304c\u958b\u50ac\uff5e\u65e5\u672c\u5546\u5de5\u4f1a\u8b70\u6240\u30fb\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30fb\u4f1a\u8a08\u5b66\u8005\uff08\u6afb\u4e95\u59d4\u54e1\uff09\u306e\u4e09\u8005\u4e09\u69d8\u306e\u8996\u70b9\uff5e<\/a><\/li>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u8a55\u4fa1\u6539\u6b63\u306b\u4fc2\u308b\u7b2c\uff16\u56de\u6709\u8b58\u8005\u4f1a\u8b70\u306b\u3066\u6b8b\u4f59\u5229\u76ca\u65b9\u5f0f\u306e\u5177\u4f53\u7684\u8a08\u7b97\u65b9\u6cd5\u3068\u8a66\u7b97\u7d50\u679c\u304c\u958b\u793a\u3055\u308c\u308b\uff5e\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u4e2d\u5c0f\u4f01\u696d\u5e81\u306f\u898b\u76f4\u3057\u306b\u5bfe\u3059\u308b\u610f\u898b\u3092\u516c\u8868\uff5e<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<strong>\u3000<\/strong><\/p>\n<div style=\"background: #ffe9e2; border: 1px solid #b22222; border-radius: 6px; padding: 24px 28px; margin-bottom: 32px;\">\n<p style=\"margin-bottom: 3px;\"><span style=\"display: inline-block; background: #b22222; color: #fff; font-size: 14px; font-weight: bold; padding: 3px 14px; border-radius: 3px; letter-spacing: 0.1em; margin-bottom: 12px;\"> \u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/p>\n<p>\u682a\u5f0f\u627f\u7d99\u65b9\u6cd5\u306e\u9078\u629e\u306f\u3001\u8d08\u4e0e\u304b\u58f2\u8cb7\u304b\u3001\u66a6\u5e74\u8d08\u4e0e\u304b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u304b\u7d0d\u7a0e\u7336\u4e88\u304b\u3068\u3044\u3046\u5358\u72ec\u306e\u5236\u5ea6\u9078\u629e\u3067\u306f\u306a\u304f\u3001<a title=\"\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u89aa\u65cf\u5185\u4e8b\u696d\u627f\u7d99\u306e\u9032\u3081\u65b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u73fe\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u7a0e\u306e\u8a66\u7b97\u3068\u907a\u7523\u5206\u5272\u6848\u3092\u3082\u3068\u306b\u3001\u5f8c\u7d99\u8005\u306e\u8cc7\u91d1\u8ca0\u62c5\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u3001\u907a\u7559\u5206\u306e\uff13\u70b9\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u7d44\u5408\u305b\u3092\u8a2d\u8a08\u3059\u308b\u4f5c\u696d\u3067\u3042\u308b\u3002<\/p>\n<p>\u58f2\u8cb7\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u5f53\u4e8b\u8005\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u7a0e\u52d9\u4e0a\u306e\u6642\u4fa1\u3068\u8cc7\u91d1\u8a08\u753b\u3092\u8e0f\u307e\u3048\u3066\u4fa1\u984d\u3092\u6c7a\u3081\u3001\u8d08\u4e0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u3010\u7b2c\uff13\u56de\u3011\u3067\u89e3\u8aac\u3059\u308b\u66a6\u5e74\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u8d08\u4e0e\u30fb\u7d0d\u7a0e\u7336\u4e88\u306b\u3088\u308b\u8d08\u4e0e\u306e\u9078\u629e\u3068\u4f75\u305b\u3066\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306e\u652f\u7d66\u6642\u671f\u3068\u8d08\u4e0e\u306e\u5b9f\u884c\u6642\u671f\u3092\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u306b\u843d\u3068\u3057\u8fbc\u3080\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306b\u3088\u308b\u5229\u76ca\u5727\u7e2e\u3084\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u3068\u3044\u3063\u305f\u5f93\u6765\u306e\u624b\u6cd5\u306e\u52b9\u679c\u304c\u5909\u308f\u308a\u5f97\u308b\u305f\u3081\u3001\u73fe\u884c\u901a\u9054\u306b\u3088\u308b\u682a\u4fa1\u3068\u898b\u76f4\u3057\u5f8c\u306e\u682a\u4fa1\u306e\u53cc\u65b9\u3092\u8a66\u7b97\u3057\u3001\u898b\u76f4\u3057\u306e\u52d5\u5411\u3092\u8e0f\u307e\u3048\u3066\u5b9f\u884c\u6642\u671f\u3092\u5224\u65ad\u3059\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u5fa9\u8208\u8ca1\u78ba\u6cd5\u30fb\u30fb\u30fb\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u5186\u6ed1\u5316\u6cd5\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd570\u306e\uff17\u306e\uff15\u2461\u516d\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff15\u7b2c\uff12\u9805\u7b2c\uff16\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\uff31\uff06\uff21\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u627f\u7d99\u5b9f\u52d9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\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    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