{"id":32603,"date":"2013-12-19T10:15:03","date_gmt":"2013-12-19T01:15:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=32603"},"modified":"2014-02-10T20:17:18","modified_gmt":"2014-02-10T11:17:18","slug":"inheritance-article-39","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-39\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0948\u3015\u3000\u4e00\u68df\u306e\u5efa\u7269\u306b\u3064\u3044\u3066\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u6e1b\u984d\u7279\u4f8b\u306e\u6539\u6b63\u3068\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u3064\u3044\u3066\u306e\u9069\u7528\u4e0a\u306e\u7591\u554f\u70b9\uff5e\u5e73\u621025\u5e74\u63aa\u7f6e\u6cd5\u901a\u9054\u6539\u6b63\u5bfe\u5fdc\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: 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target=\"_blank\">\u63aa\u901a69\u306e4-7<\/a>\uff09\u304c\u4fdd\u6709\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u5c45\u4f4f\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u5efa\u7269\u306b\u540c\u5c45\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u571f\u5730\u7b49\u3082\u5bfe\u8c61\u5b85\u5730\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u63aa\u6cd569\u306e4\u2460\u672c\u6587\u3001\u63aa\u4ee440\u306e2\u2463\u3001\u63aa\u901a69\u306e4-7\uff08\u6ce8\uff09\uff09\u3002<\/p>\n<p>\u53d6\u5f97\u8005\u304c\u914d\u5076\u8005\u3067\u3042\u308b\u5834\u5408\u3001\u540c\u5c45\u89aa\u65cf\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9762\u7a4d\u5236\u9650\u306e\u62e1\u5145\uff08\u5e73\u621027\u5e74\u65bd\u884c\uff09\u3068\u4f75\u305b\u3066\u3001\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u304c\u62e1\u5927\u3057\u305f\uff08\u63aa\u6cd569\u306e4\u2462\u4e8c\u672c\u6587\u53ca\u3073\u30a4\u3001\u63aa\u4ee440\u306e2\u2469\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u540c\u5c45\u89aa\u65cf\u53d6\u5f97\u8981\u4ef6\uff08\u63aa\u6cd569\u306e4\u2462\u4e8c\u30a4\uff09\u306f\u3001\u540c\u3058\u304f\u4e00\u68df\u306e\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u5c45\u89aa\u65cf\u5c45\u4f4f\u90e8\u5206\u304c\u5bfe\u8c61\u5b85\u5730\u3068\u3057\u3066\u62e1\u5927\u3055\u308c\u3001\u3053\u3053\u304c\u3001\u653f\u7b56\u76ee\u7684\u3068\u3057\u3066\u62e1\u5145\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u3067\u306f\u3001\u305d\u306e\u67f1\u66f8\u306b\u304a\u3044\u3066\u3001\u500b\u4eba\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u3046\u3061\u306b\u3001<span style=\"text-decoration: underline;\">\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5b85\u5730\u7b49<\/span>\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u500b\u4eba\u304c\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u9078\u629e\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3068\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u300c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5b85\u5730\u7b49\u300d\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\uff08\u300c\u88ab\u76f8\u7d9a\u4eba\u7b49\u300d\u3068\u3044\u3046\uff09 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3px;\"><strong>\uff12\u3000\u62e1\u5927\u3055\u308c\u305f\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u53d6\u5f97\u8005\u8981\u4ef6<\/strong><\/h4>\n<p>\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u300d\uff08\u63aa\u6cd569\u306e4\u2462\u4e8c\uff09\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\uff08\uff12\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u306f\u4e00\u5b9a\u306e\u3082\u306e\u306b\u9650\u308b\uff09\u3067\u3001\u6b21\u306b\u63b2\u3052\u308b\u8005\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4e00\u5b9a\u306e\u3082\u306e\u3068\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32674\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-11.png\" alt=\"\" width=\"650\" height=\"515\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-11.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-11-300x237.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u300c\u4e00\u68df\u306e\u5efa\u7269\u300d\u57fa\u6e96<\/strong><\/h4>\n<p>\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u4e00\u68df\u306e\u5efa\u7269\u300d\u57fa\u6e96\u304c\u4e0a\u8a18<strong>\uff12<\/strong>\u306e\u56f3\u8868\u4e2d<span style=\"color: #0000cd;\"><strong>\uff081\uff09\uff082\uff09\uff084\uff09<\/strong><\/span>\u306e\u53d6\u5f97\u8005\u306b\u3064\u3044\u3066\u5c0e\u5165\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u4e00\u68df\u306e\u5efa\u7269\u306b\u8907\u6570\u4e16\u5e2f\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u6e1b\u984d\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u3092\u4f01\u56f3\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u4e00\u68df\u306e\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u7b49\u3067\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u6b21\u306e\u3082\u306e\u3068\u306a\u308b\uff08\u63aa\u6cd569\u306e4\u67f1\u66f8\u30fb\u540c\u2462\u4e8c\u30a4\u3001\u63aa\u4ee440\u306e2\u2463\u2469\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-21.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32675\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-21.png\" alt=\"\" width=\"650\" height=\"328\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-21.png 896w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-21-300x151.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u3067\u3042\u308b\u5834\u5408\u306e\u7591\u554f\u70b9<\/strong><\/h4>\n<p>\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/index.html\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f\uff08\u8ca1\u52d9\u7701\u3001\u4ee5\u4e0b\u300e\u8ca1\u52d9\u7701\u89e3\u8aac\u300f\u3068\u3059\u308b\uff09\u306b\u306f\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u3064\u3044\u3066\u3001\u300c\u901a\u5e38\u306f\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3068\u306a\u308a\u307e\u3059\u3002\u300d\u3068\u3042\u308b\uff08P589\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u306f\u3001\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u5834\u5408\u5206\u3051\u3057\u305f\u306e\u306f\u3001\u305d\u308c\u304c\u69cb\u9020\u4e0a\u533a\u5206\u6240\u6709\u3057\u3046\u308b\u5efa\u7269\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5efa\u7269\u306e\u72ec\u7acb\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u610f\u601d\u8868\u793a\u304c\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3068\u3044\u3046\u8da3\u65e8\u306e\u3088\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306e\u8aad\u307f\u65b9\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0927\u3015\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u6e1b\u984d\u7279\u4f8b\u306b\u95a2\u3059\u308b\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u306b\u3064\u3044\u3066\u3000\u2500\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u2500\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-18\/\" 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/131129\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\uff08\u5e73\u621025\u5e7411\u670829\u65e5\uff09\u3067\u65b0\u8a2d\u3055\u308c\u305f\u63aa\u901a69\u306e4-7\u306e3\u304b\u3089\u3001\u6b21\u306e\u3088\u3046\u306a\uff12\u7a2e\u985e\u306e\u300c\u4e00\u68df\u306e\u5efa\u7269\u300d\u3092\u4f5c\u56f3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\uff12\u7a2e\u985e\u306e\u300c\u4e00\u68df\u306e\u5efa\u7269\u300d\u306f\u5916\u898b\u4e0a\u660e\u3089\u304b\u306b\u7570\u8cea\u306a\u3088\u3046\u306b\u601d\u308f\u308c\u3001\u540c\u8996\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u8ca1\u52d9\u7701\u89e3\u8aac\u304c\u305d\u306e\u540c\u8996\u3067\u304d\u306a\u3044\u7406\u7531\u3092\u3001\u305d\u308c\u305e\u308c\u306e\u5c02\u6709\u90e8\u5206\u304c\u5225\u3005\u306b\u53d6\u5f15\u3055\u308c\u308b\u6a29\u5229\u3067\u3042\u308b\u3053\u3068\u306b\u6c42\u3081\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u53f3\u56f3\u306e\u3088\u3046\u306a\u4e00\u822c\u7684\u306a\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u3064\u3044\u3066\u3001\u72ec\u7acb\u90e8\u5206\u306e\u58f2\u5374\u3084\u8cc3\u501f\u3092\u76ee\u7684\u3068\u3057\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u3057\u305f\u3088\u3046\u306a\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u533a\u5206\u6240\u6709\u5efa\u7269\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-31.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32676\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-31.png\" alt=\"\" width=\"650\" height=\"275\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-31.png 1005w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/tax-city48-31-300x126.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u300c\u5efa\u7269\u306e\u72ec\u7acb\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u610f\u601d\u8868\u793a\u304c\u3055\u308c\u305f\u3082\u306e\u300d\u3067\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p>\u300c\u5efa\u7269\u306e\u72ec\u7acb\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u610f\u601d\u8868\u793a\u304c\u3055\u308c\u305f\u3082\u306e\u300d\u3067\u3042\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u3001\u571f\u5730\u306f\u4f7f\u7528\u8cb8\u501f\u3067\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u3001\u4f4f\u5b85\u30ed\uff0d\u30f3\u7b49\u306e\u4e8b\u60c5\u306b\u3088\u308a\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#FF4500;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\"><strong>\u2460<\/strong><\/span>\u3000\u305d\u306e\u307e\u307e\u3001\u5efa\u7269\u306e\u69cb\u9020\u4e0a\u306e\u533a\u5206\u3082\u7dad\u6301\u3055\u308c\u3001\u76f8\u7d9a\u3092\u8fce\u3048\u305f\u5834\u5408\u300125\u5e74\u6539\u6b63\u306b\u3088\u308b\u3001\u4e00\u68df\u306e\u5efa\u7269\u57fa\u6e96\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\"><strong>\u2461<\/strong><\/span>\u3000\u305d\u306e\u5f8c\u306e\u751f\u6d3b\u306b\u304a\u3044\u3066\u3001\u58c1\u3092\u53d6\u308a\u9664\u304f\u306a\u3069\u3001\u69cb\u9020\u4e0a\u306e\u72ec\u7acb\u533a\u5206\u304c\u6d88\u6ec5\u3057\u305f\u5834\u5408\u3001\u63aa\u4ee440\u306e2\u306e\uff14\u9805\u306e\u8981\u4ef6\u3092\u6b20\u304f\u306e\u3067\u3001\u4e8b\u5b9f\u8a8d\u5b9a\u3068\u3057\u3066\u4e00\u68df\u306e\u5efa\u7269\u9069\u7528\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3002 \u533a\u5206\u6240\u6709\u767b\u8a18\u6e08\u307f\u306e\u5efa\u7269\u304c\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u73fe\u6cc1\u306b\u304a\u3044\u3066\u69cb\u9020\u4e0a\u533a\u5206\u6240\u6709\u3057\u3046\u308b\u5efa\u7269\u3067\u306f\u306a\u3044\u5834\u5408\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u305d\u306e\u672c\u6765\u306e\u610f\u5473\u3067\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u3001\u3064\u307e\u308a\u3001\u300c\u4e00\u68df\u306e\u5efa\u7269\u306b\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u3067\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u3001\u5e97\u8217\u3001\u4e8b\u52d9\u6240\u53c8\u306f\u5009\u5eab\u305d\u306e\u4ed6\u5efa\u7269\u3068\u3057\u3066\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\u3092\u8003\u3048\u308b\u3053\u3068\u3068\u306a\u308d\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff4500;\"><strong>\u2462<\/strong><\/span>\u3000\u307e\u305f\u3001\u4f55\u3089\u304b\u306e\u4e8b\u60c5\u306b\u3088\u308a\u3001\u533a\u5206\u767b\u8a18\u3092\u89e3\u6d88\u3057\u5171\u6709\u767b\u8a18\u3068\u3057\u305f\u5834\u5408\u3001\u63aa\u901a69\u306e4-7\u306e3\u306b\u3088\u308a\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u533a\u5206\u6240\u6709\u767b\u8a18\u306e\u6709\u7121\u3067\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u6e1b\u984d\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\u3092\u6c7a\u3081\u308b\u3068\u3057\u305f\u306a\u3089\u3070\u3001\u571f\u5730\u304c\u4f7f\u7528\u8cb8\u501f\u3067\u3042\u3063\u3066\u3001\u4f4f\u5b85\u30ed\uff0d\u30f3\u7b49\u306e\u4e8b\u60c5\u306b\u3088\u308a\u533a\u5206\u6240\u6709\u767b\u8a18\u3092\u3057\u305f\u5834\u5408\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u69d8\u3005\u306a\u7591\u554f\u3084\u5f0a\u5bb3\u304c\u9855\u5728\u5316\u3057\u3066\u304f\u308b\u3053\u3068\u3068\u306a\u308d\u3046\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u533a\u5206\u6240\u6709\u6a29\u57fa\u6e96\u306e\u5c0e\u5165\u304c\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u3078\u306e\u9069\u7528\u3092\u6392\u9664\u3057\u3088\u3046\u3068\u3059\u308b\u8da3\u65e8\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u4f8b\u3048\u3070\u3001\u6577\u5730\u6a29\uff08\u767b\u8a18\uff09\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u3001\u305d\u306e\u9069\u7528\u95a2\u4fc2\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3082\u8996\u91ce\u306b\u5165\u308c\u305f\u3001\u3044\u3063\u305d\u3046\u306e\u8b70\u8ad6\u304c\u5fc5\u8981\u3067\u3042\u308d\u3046\u3002<\/p>\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\uff65\uff65\uff65\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\uff65\uff65\uff65\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u901a\uff65\uff65\uff65\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<br \/>\n\uff08\u4f8b\uff09\u63aa\u4ee440\u306e2\u2463\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b2c40\u6761\u306e2\u7b2c\uff14\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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 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