{"id":30250,"date":"2013-11-28T10:17:28","date_gmt":"2013-11-28T01:17:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=30250"},"modified":"2014-02-07T17:33:43","modified_gmt":"2014-02-07T08:33:43","slug":"inheritance-article-37","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-37\/","title":{"rendered":"\u3014\u3057\u3063\u304b\u308a\u8eab\u306b\u4ed8\u3051\u305f\u3044\uff01\u3015\u306f\u3058\u3081\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3000\u3010\u7b2c10\u56de\u3011\u300c\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u2462\u300d\uff5e\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u3057\u3063\u304b\u308a\u8eab\u306b\u4ed8\u3051\u305f\u3044\uff01\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u306f\u3058\u3081\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u2462\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30cd\u30af\u30b9\u30c8<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u6839\u5cb8\u3000\u4e8c\u826f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u571f\u5730\u8a55\u4fa1\u306e\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3064\u3044\u3066\u5b66\u3076\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<h4><strong>\u3014\u8def\u7dda\u4fa1\u65b9\u5f0f\u306e\u8a08\u7b97\u3015<\/strong><\/h4>\n<p>\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u8a55\u4fa1\u306f\u3001\u57fa\u672c\u7684\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#8B4513;color:#FFFFFF;border-color:#8B4513;\">\n\t\t<p style=\"text-align: center;\">\u8def\u7dda\u4fa1\u3000\u00d7\u3000\u5730\u7a4d<\/p>\n<\/div>\n<p>\u3067\u884c\u308f\u308c\u3001\u3053\u308c\u306b\u4e00\u5b9a\u306e\u8abf\u6574\u8a08\u7b97<span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p><strong><span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span><\/strong><br \/>\n\u300c\u571f\u5730\u3092\u8a55\u4fa1\u3059\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u300c\u571f\u5730\u306e\u6642\u4fa1\u3092\u8a08\u7b97\u3059\u308b\u300d\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u304c\u3001\u4e0a\u8a18\u306e\u8a08\u7b97\u5f0f\u3067\u306f\u3001\u300c\u8def\u7dda\u4fa1\u00d7\u5730\u7a4d\u300d\u3068\u3057\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308b\u305f\u3081\u3001\u540c\u3058\u8def\u7dda\u4fa1\u3067\u3001\u5730\u7a4d\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u540c\u3058\u571f\u5730\u306e\u6642\u4fa1\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3002<br \/>\n\u3057\u304b\u3057\u3001\u571f\u5730\u306e\u5730\u7a4d\u304c\u540c\u3058\u3067\u3082\u3001\u9053\u8def\u3078\u306e\u63a5\u9053\u72b6\u6cc1\u3001\u5730\u5f62\u3001\u6cd5\u4ee4\u4e0a\u306e\u5229\u7528\u72b6\u6cc1\u306e\u898f\u5236\u3001\u501f\u5730\u6a29\u30fb\u501f\u5bb6\u6a29\u306e\u6709\u7121\u306a\u3069\u306e\u8981\u56e0\u306b\u3088\u308a\u3001\u571f\u5730\u306e\u6642\u4fa1\u306f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u540c\u3058\u8def\u7dda\u4fa1\u3067\u3042\u308a\u3001\u304b\u3064\u540c\u3058\u5730\u7a4d\u306e\u571f\u5730\uff21\u3001\u571f\u5730\uff22\u304c\u3042\u3063\u305f\u30b1\u30fc\u30b9\u3067\u8003\u3048\u308b\u3002<br \/>\n\u571f\u5730\uff21\u306f\u6b63\u65b9\u5f62\u3067\u3042\u308b\u4e00\u65b9\u3001\u571f\u5730\uff22\u306f\u9053\u8def\u306b\uff11\u30e1\u30fc\u30c8\u30eb\u306e\u307f\u63a5\u3057\u3001\u5965\u884c\u304d\u304c\u3042\u308b\u7d30\u9577\u3044\u9577\u65b9\u5f62\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u571f\u5730\uff22\u3088\u308a\u3082\u571f\u5730\uff21\u306e\u307b\u3046\u304c\u5229\u7528\u3057\u3084\u3059\u3044\uff08\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3084\u3059\u3044\uff09\u305f\u3081\u3001\u571f\u5730\u306e\u6642\u4fa1\u3082\u9ad8\u3044\u3068\u3044\u3048\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u306f\u4e00\u4f8b\u3067\u3042\u308b\u304c\u3001\u540c\u3058\u8def\u7dda\u4fa1\u3001\u540c\u3058\u5730\u7a4d\u3067\u3082\u3001\u69d8\u3005\u306a\u8981\u56e0\u306b\u3088\u308a\u571f\u5730\u306e\u6642\u4fa1\u306f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u571f\u5730\u8a55\u4fa1\u4e0a\u3082\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u8abf\u6574\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3008\u5177\u4f53\u4f8b\u3009<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p>\u5730\u7a4d200\u33a1\u3067\u3001\u4e0b\u8a18\u8def\u7dda\u4fa1\u56f3\u306e\u9ed2\u4e38\u300c\u25cf\u300d\u3067\u793a\u3055\u308c\u305f\u5834\u6240\u306b\u4f4d\u7f6e\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u306f\u3001\uff08\u4e00\u5b9a\u306e\u8abf\u6574\u8a08\u7b97\u306f\u7121\u8996\u3059\u308b\u3068\uff09\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-30251\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/11\/sozoku-shinkoku10-1.png\" alt=\"\" width=\"450\" height=\"414\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/sozoku-shinkoku10-1.png 657w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/11\/sozoku-shinkoku10-1-300x275.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">690\u5343\u5186\u3000\u00d7 200\u33a1\u3000\uff1d\u3000138\uff0c000\u5343\u5186<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\u203b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.rosenka.nta.go.jp\/main_h25\/tokyo\/tokyo\/prices\/html\/15003f.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u5b85\u5730\u8a55\u4fa1\uff08\u8def\u7dda\u4fa1\u65b9\u5f0f\uff09\u306b\u3088\u308b\u8abf\u6574\u8a08\u7b97\u3015<\/strong><\/h4>\n<p>\u5b85\u5730\u8a55\u4fa1\u3092\u8a73\u7d30\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u306f\u7d19\u9762\u306e\u95a2\u4fc2\u4e0a\u3001\u5225\u306e\u6a5f\u4f1a\u306b\u8b72\u308b\u3053\u3068\u3068\u3057\u3001\u672c\u7a3f\u3067\u306f\u5272\u611b\u3059\u308b\u304c\u3001\u5b85\u5730\u8a55\u4fa1\uff08\u8def\u7dda\u4fa1\u65b9\u5f0f\uff09\u306b\u3088\u308b\u8abf\u6574\u8a08\u7b97\u9805\u76ee\u306e\u307f\u5217\u6319\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u5965\u884c\u4fa1\u683c\u88dc\u6b63\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/02.htm#a-15\" target=\"_blank\">15<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u5074\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/02.htm#a-16\" target=\"_blank\">16<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u4e8c\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/02.htm#a-17\" target=\"_blank\">17<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u4e09\u65b9\u53c8\u306f\u56db\u65b9\u8def\u7dda\u5f71\u97ff\u52a0\u7b97\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/02.htm#a-18\" target=\"_blank\">18<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20\" target=\"_blank\">20<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u7121\u9053\u8def\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20_2\" target=\"_blank\">20-2<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2466<\/span>\u3000\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20_3\" target=\"_blank\">20-3<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2467<\/span>\u3000\u5965\u884c\u9577\u5927\u88dc\u6b63\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20_3\" target=\"_blank\">20-3<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2468<\/span>\u3000\u304c\u3051\u5730\u88dc\u6b63\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20_4\" target=\"_blank\">20-4<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2469<\/span>\u3000\u5bb9\u7a4d\u7387\u306e\u7570\u306a\u308b\uff12\u4ee5\u4e0a\u306e\u5730\u57df\u306b\u308f\u305f\u308b\u5b85\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/03.htm#a-20_5\" target=\"_blank\">20-5<\/a>\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u5b85\u5730\u8a55\u4fa1\uff08\u8def\u7dda\u4fa1\u65b9\u5f0f\u53ca\u3073\u500d\u7387\u65b9\u5f0f\u306e\u5171\u901a\uff09\u306e\u8abf\u6574\u8a08\u7b97\u3015<\/strong><\/h4>\n<p>\u307e\u305f\u3001\u5b85\u5730\u8a55\u4fa1\uff08\u8def\u7dda\u4fa1\u65b9\u5f0f\u53ca\u3073\u500d\u7387\u65b9\u5f0f\u306e\u5171\u901a\uff09\u306e\u8abf\u6574\u8a08\u7b97\u3068\u3057\u3066\u4e3b\u306a\u3082\u306e\u306b\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2460<\/span>\u3000\u79c1\u9053\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-24\" target=\"_blank\">24<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2461<\/span>\u3000\u571f\u5730\u533a\u753b\u6574\u7406\u4e8b\u696d\u65bd\u884c\u4e2d\u306e\u5b85\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-24_2\" target=\"_blank\">24-2<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2462<\/span>\u3000\u5e83\u5927\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-24_4\" target=\"_blank\">24-4<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2463<\/span>\u3000\u30bb\u30c3\u30c8\u30d0\u30c3\u30af\u3092\u5fc5\u8981\u3068\u3059\u308b\u5b85\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-24_6\" target=\"_blank\">24-6<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2464<\/span>\u3000\u90fd\u5e02\u8a08\u753b\u9053\u8def\u4e88\u5b9a\u5730\u306e\u533a\u57df\u5185\u306b\u3042\u308b\u5b85\u5730\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/04.htm#a-24_7\" target=\"_blank\">24-7<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2465<\/span>\u3000\u8cb8\u5b85\u5730\u306e\u8a55\u4fa1\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/05.htm#a-25\" target=\"_blank\">25<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2466<\/span>\u3000\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/05.htm#a-26\" target=\"_blank\">26<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2467<\/span>\u3000\u501f\u5730\u6a29\u306e\u8a55\u4fa1\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/06.htm#a-27\" target=\"_blank\">27<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2468<\/span>\u3000\u8cb8\u5bb6\u5efa\u4ed8\u501f\u5730\u6a29\u306e\u8a55\u4fa1\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/06.htm#a-28\" target=\"_blank\">28<\/a>\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u300110\uff05\u6e1b\u984d\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\uff08\u8ca1\u7523\u306e\u8a55\u4fa1\uff09No.4617\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/hyoka\/4617.htm\" target=\"_blank\">\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u3057\u3063\u304b\u308a\u8eab\u306b\u4ed8\u3051\u305f\u3044\uff01\u3015\u306f\u3058\u3081\u3066\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306f\u571f\u5730\u8a55\u4fa1\u306e\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3064\u3044\u3066\u5b66\u3076\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u8a55\u4fa1\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u8def\u7dda\u4fa1\u3000\u00d7\u3000\u5730\u7a4d\u3067\u884c\u308f\u308c\u3001\u3053\u308c\u306b\u4e00\u5b9a\u306e\u8abf\u6574\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290,193],"tags":[525,461,541],"backnumber":[1721],"series":[1149],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:55:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30250"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=30250"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/30250\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=30250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=30250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=30250"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=30250"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=30250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}