{"id":27445,"date":"2013-10-24T10:18:49","date_gmt":"2013-10-24T01:18:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27445"},"modified":"2022-04-15T16:34:58","modified_gmt":"2022-04-15T07:34:58","slug":"inheritance-article-34","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-34\/","title":{"rendered":"\u6c11\u6cd5900\u6761\uff14\u53f7\u524d\u6bb5\u4f46\u66f8\u306b\u4fc2\u308b\u6700\u9ad8\u88c1\u6c7a\u5b9a\u3092\u53d7\u3051\u305f\u56fd\u7a0e\u5e81\u60c5\u5831\u306e\u78ba\u8a8d\u3068\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6c11\u6cd5900\u6761\uff14\u53f7\u524d\u6bb5\u4f46\u66f8\u306b\u4fc2\u308b\u6700\u9ad8\u88c1\u6c7a\u5b9a\u3092\u53d7\u3051\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u60c5\u5831\u306e\u78ba\u8a8d\u3068\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\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<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u60c5\u5831\u300c<a href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h25\/saikosai_20130904\/index.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6c11\u6cd5\u7b2c900\u6761\u7b2c\uff14\u53f7\u305f\u3060\u3057\u66f8\u524d\u6bb5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u5e73\u621025\u5e74\uff19\u6708\uff14\u65e5\u4ed8\u6700\u9ad8\u88c1\u5224\u6240\u306e\u6c7a\u5b9a\u3092\u53d7\u3051\u305f\u5bfe\u5fdc\uff09<\/a>\u300d\u306b\u3064\u3044\u3066\u3001\u672c\u8a8c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\uff19\u670830\u65e5\u516c\u958b\u306e\u300a\u901f\u5831\u89e3\u8aac\u300b<\/a>\u3067\u53d6\u308a\u4e0a\u3052\u3001\u305d\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u5185\u5bb9\u306f\u3001\u9055\u61b2\u5224\u65ad\u306e\u3042\u3063\u305f\u5e73\u621025\u5e74\uff19\u6708\uff15\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u5ae1\u51fa\u3067\u306a\u3044\u5b50\u306e\u76f8\u7d9a\u5206\u306f\u3001\u5ae1\u51fa\u3067\u3042\u308b\u5b50\u306e\u76f8\u7d9a\u5206\u306e\uff12\u5206\u306e\uff11\u300d\u3068\u3059\u308b\u6c11\u6cd5\u7b2c900\u6761\u7b2c\uff14\u53f7\u4f46\u66f8\u524d\u6bb5\uff08\u4ee5\u4e0b\u300c\u5ae1\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u300d\u3068\u3044\u3046\uff09\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u6c11\u6cd5\u7b2c900\u6761\u7b2c\uff14\u53f7\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u5206\u306b\u57fa\u3065\u3044\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u5e73\u621025\u5e74\uff19\u6708\uff14\u65e5\u4ee5\u524d\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f93\u524d\u901a\u308a\u5ae1\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u5206\u306b\u57fa\u3065\u3044\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p><strong> 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12px;\">\uff08\u6ce8\uff12\uff09\u3000\u8ca1\u7523\u306e\u7533\u544a\u6f0f\u308c\u3001\u8a55\u4fa1\u8aa4\u308a\u306a\u3069\u306b\u4fc2\u308b\u90e8\u5206\u306f\u300c\u5ae1\u51fa\u5b50\uff11\uff1a\u975e\u5ae1\u51fa\u5b50\uff11\u300d\u3002<\/span><\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u3053\u308c\u3092\u4ee5\u4e0b\u306e\uff13\u3064\u306b\u533a\u5206\u3057\u3001\u305d\u306e\u5185\u5bb9\u306e\u8a73\u89e3\u3068\u5b9f\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u691c\u8a3c\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u5e73\u621025\u5e74\uff19\u6708\uff14\u65e5\u4ee5\u524d\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u53d6\u6271\u3044\u306e\u78ba\u8a8d<\/strong><br \/>\n\u300c\u76f8\u7d9a\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u300d\u3068\u306f\u3001\u901a\u5e38\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u65e5\u53c8\u306f\u66f4\u6b63\u30fb\u6c7a\u5b9a\u7b49\u306e\u51e6\u5206\u304c\u3042\u3063\u305f\u65e5\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u9055\u61b2\u6c7a\u5b9a\u3067\u306f\u3001\u5ae1\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u672c\u6c7a\u5b9a\u307e\u3067\u306b\u958b\u59cb\u3055\u308c\u305f\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u78ba\u5b9a\u7684\u306a\u3082\u306e\u3068\u306a\u3063\u305f\u6cd5\u5f8b\u95a2\u4fc2<\/span>\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3067\u306a\u3044<\/p>\n<\/div>\n<p>\u65e8\u306e\u5224\u793a\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u78ba\u5b9a\u7684\u306a\u3082\u306e\u3068\u306a\u3063\u305f\u6cd5\u5f8b\u95a2\u4fc2\u300d\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u78ba\u5b9a\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5e73\u621025\u5e74\uff19\u6708\uff14\u65e5\u4ee5\u524d\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u524d\u901a\u308a\u5ae1\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u5206\u306b\u57fa\u3065\u3044\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u5ae1\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u76f8\u7d9a\u5206\u306b\u57fa\u3065\u3044\u3066\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u6e1b\u984d\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u3053\u3068\u306e\u307f\u3067\u306f\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u4e8b\u7531\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\uff19\u6708\uff14\u65e5\u4ee5\u524d\u306b\u7533\u544a\u3092\u3057\u3066\u3044\u3066\u3082\u3001\u3053\u308c\u304b\u3089\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u66f8\u3092\u51fa\u3057\u76f4\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5ae1\u51fa\u306b\u95a2\u3059\u308b\u898f\u5b9a\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><br 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u5e73\u621025\u5e74\uff19\u6708\uff15\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u53d6\u6271\u3044\u306e\u78ba\u8a8d<\/strong><br 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