{"id":38735,"date":"2014-02-14T16:08:26","date_gmt":"2014-02-14T07:08:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=38735"},"modified":"2014-02-14T16:05:10","modified_gmt":"2014-02-14T07:05:10","slug":"inheritance-report-18","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-18\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6700\u9ad8\u88c1\u6c7a\u5b9a\u53ca\u3073\u6c11\u6cd5\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u300c\u76f8\u7d9a\u6cd5\u5236\u691c\u8a0e\u30ef\u30fc\u30ad\u30f3\u30b0\u30c1\u30fc\u30e0\u300d\u306e\u8a2d\u7f6e\u3068\u4eca\u5f8c\u306e\u898b\u901a\u3057"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6700\u9ad8\u88c1\u6c7a\u5b9a\u53ca\u3073\u6c11\u6cd5\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u76f8\u7d9a\u6cd5\u5236\u691c\u8a0e\u30ef\u30fc\u30ad\u30f3\u30b0\u30c1\u30fc\u30e0\u300d\u306e\u8a2d\u7f6e\u3068\u4eca\u5f8c\u306e\u898b\u901a\u3057<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u6728\u6751\u3000\u6d69\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u89aa\u65cf\u30fb\u76f8\u7d9a\u6cd5\u5236\u3092\u3081\u3050\u3063\u3066\u306f\u3001\u6628\u5e74\uff19\u6708\u306b\u3001\u975e\u5ae1\u51fa\u5b50\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u5ae1\u51fa\u5b50\u306e\uff12\u5206\u306e\uff11\u3068\u3059\u308b\u6c11\u6cd5\u306e\u898f\u5b9a\u304c\u9055\u61b2\u7121\u52b9\u3067\u3042\u308b\u3068\u306e\u6700\u9ad8\u88c1\u306e\u5224\u65ad\u304c\u793a\u3055\u308c\u3001\u3053\u308c\u3092\u53d7\u3051\u3066\u6628\u5e7412\u6708\u306b\u306f\u3001\u540c\u898f\u5b9a\u3092\u524a\u9664\u3059\u308b\u6c11\u6cd5\u6539\u6b63\u304c\u5b9f\u65bd\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6642\u3092\u540c\u3058\u304f\u3057\u3066\u3001\u6628\u5e7412\u6708\u306b\u306f\u3001\u6027\u540c\u4e00\u6027\u969c\u5bb3\u3067\u6238\u7c4d\u306e\u6027\u5225\u3092\u5909\u3048\u305f\u8005\u306e\u59bb\u304c\u7b2c\u4e09\u8005\u304b\u3089\u306e\u7cbe\u5b50\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u51fa\u7523\u3057\u305f\u5b50\u306b\u3064\u3044\u3066\u3001\u305f\u3068\u3048\u8840\u7e01\u4e0a\u306e\u89aa\u5b50\u95a2\u4fc2\u304c\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u592b\u306f\u6cd5\u5f8b\u4e0a\u306e\u7236\u3067\u3042\u308b\u3068\u8a8d\u3081\u308b\u6700\u9ad8\u88c1\u306e\u6c7a\u5b9a\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u6700\u9ad8\u88c1\u6c7a\u5b9a\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u6c11\u6cd5\u5236\u5b9a\u5f53\u6642\u304b\u3089\u73fe\u5728\u307e\u3067\u5927\u304d\u304f\u5909\u5bb9\u3057\u3066\u304d\u305f\u89aa\u65cf\u30fb\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u56fd\u6c11\u610f\u8b58\u3092\u8e0f\u307e\u3048\u3001\u6539\u3081\u3066\u6642\u4ee3\u306b\u5373\u3057\u305f\u76f8\u7d9a\u6cd5\u5236\u306e\u898b\u76f4\u3057\u3092\u3059\u3079\u304f\u3001\u6cd5\u52d9\u7701\u306b\u304a\u3044\u3066\u300c\u76f8\u7d9a\u6cd5\u5236\u691c\u8a0e\u30ef\u30fc\u30ad\u30f3\u30b0\u30c1\u30fc\u30e0\u300d\u304c\u8a2d\u7f6e\u3055\u308c\u305f\u3002<!--more--><\/p>\n<p>\u305d\u306e\u7b2c\uff11\u56de\u4f1a\u8b70\u304c\u4eca\u5e74\uff11\u670828\u65e5\u306b\u958b\u50ac\u3055\u308c\u3066\u304a\u308a\u3001\u8b70\u4e8b\u306e\u6982\u8981\u304c\u4e0b\u8a18\u306e\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/shingi1\/shingi04900197.html\" target=\"_blank\">\u76f8\u7d9a\u6cd5\u5236\u691c\u8a0e\u30ef\u30fc\u30ad\u30f3\u30b0\u30c1\u30fc\u30e0<\/a>\u300d\uff08\u8a2d\u7f6e\u306e\u8da3\u65e8\uff0f\u30e1\u30f3\u30d0\u30fc\u540d\u7c3f\uff0f\u8b70\u4e8b\u6982\u8981\uff09<br \/>\n\u300c<a title=\"\u6cd5\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.moj.go.jp\/MINJI\/minji07_00149.html\" target=\"_blank\">\u76f8\u7d9a\u6cd5\u5236\u691c\u8a0e\u30ef\u30fc\u30ad\u30f3\u30b0\u30c1\u30fc\u30e0\u3000\u7b2c\uff11\u56de\u4f1a\u8b70\uff08\u5e73\u621026\u5e74\uff11\u670828\u65e5\uff08\u706b\uff09\u958b\u50ac\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4e0a\u8a18\u4f1a\u8b70\u3067\u8b70\u8ad6\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u3064\u304d\u3001\u305d\u306e\u6982\u8981\u3092\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6307\u6458\u3055\u308c\u308b\u554f\u984c\u70b9<\/strong><\/h4>\n<p>\u4eca\u5f8c\u306e\u8b70\u8ad6\u306e\u9032\u884c\u306b\u3088\u3063\u3066\u306f\u3001\u9805\u76ee\u306e\u5909\u66f4\u304c\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u73fe\u6642\u70b9\u3067\u6307\u6458\u3055\u308c\u308b\u554f\u984c\u70b9\u306f\u3001\u6982\u306d\u6b21\u306e\uff13\u70b9\u306b\u6574\u7406\u3055\u308c\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u751f\u5b58\u914d\u5076\u8005\u306e\u5c45\u4f4f\u6a29<\/strong><\/h4>\n<p>\u540c\u5c45\u592b\u5a66\u306e\u3046\u3061\u306e\u4e00\u65b9\u304c\u5efa\u7269\u306e\u6240\u6709\u540d\u7fa9\u4eba\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u8005\u304c\u6b7b\u4ea1\u3057\u3066\u4ed6\u65b9\u304c\u907a\u3055\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u751f\u5b58\u914d\u5076\u8005\u306e\u5c45\u4f4f\u6a29\u304c\u73fe\u884c\u6cd5\u5236\u3067\u306f\u5fc5\u305a\u3057\u3082\u5341\u5206\u306b\u4fdd\u8b77\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u554f\u984c\u70b9\u3068\u3057\u3066\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u751f\u5b58\u914d\u5076\u8005\u306e\u5c45\u4f4f\u6a29\u3092\u6cd5\u5f8b\u4e0a\u4ed8\u4e0e\u3059\u308b\u3053\u3068\u3082\u542b\u3081\u3066\u3001\u691c\u8a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5206<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u306e\u76f8\u7d9a\u5206\u306b\u95a2\u3057\u3066\u306f\u3001<br 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"text-align: center;\"><strong><span style=\"color: #666699;\">\u3010\u95a2\u9023\u30da\u30fc\u30b8\u3011<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span><a title=\"\u300c\u6c11\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u6210\u7acb\u306b\u3064\u3044\u3066\uff5e\u6c11\u6cd5900\u67614\u53f7\u524d\u6bb5\u4f46\u66f8\uff08\u5a5a\u5916\u5b50\u306e\u5dee\u5225\u76f8\u7d9a\u898f\u5b9a\uff09\u306e\u524a\u9664\uff5e\uff08\u66f4\u65b0\uff09\" 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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>\u89aa\u65cf\u30fb\u76f8\u7d9a\u6cd5\u5236\u3092\u3081\u3050\u3063\u3066\u306f\u3001\u6628\u5e74\uff19\u6708\u306b\u3001\u975e\u5ae1\u51fa\u5b50\u306e\u6cd5\u5b9a\u76f8\u7d9a\u5206\u3092\u5ae1\u51fa\u5b50\u306e\uff12\u5206\u306e\uff11\u3068\u3059\u308b\u6c11\u6cd5\u306e\u898f\u5b9a\u304c\u9055\u61b2\u7121\u52b9\u3067\u3042\u308b\u3068\u306e\u6700\u9ad8\u88c1\u306e\u5224\u65ad\u304c\u793a\u3055\u308c\u3001\u3053\u308c\u3092\u53d7\u3051\u3066\u6628\u5e7412\u6708\u306b\u306f\u3001\u540c\u898f\u5b9a\u3092\u524a\u9664\u3059\u308b\u6c11\u6cd5\u6539\u6b63\u304c\u5b9f\u65bd\u3055\u308c\u305f\u3002<br 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