{"id":40530,"date":"2014-03-13T10:15:24","date_gmt":"2014-03-13T01:15:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=40530"},"modified":"2014-03-17T21:40:09","modified_gmt":"2014-03-17T12:40:09","slug":"inheritance-article-47","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-47\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0956\u3015\u3000\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u300c\uff12\u4e16\u5e2f\u4f4f\u5b85\u300d\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u8981\u4ef6\u3068\u4e8b\u4f8b\u89e3\u91c8"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0956\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff12\u4e16\u5e2f\u4f4f\u5b85\u300d\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u8981\u4ef6\u3068\u4e8b\u4f8b\u89e3\u91c8<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u7af9\u5185 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/tax-city56-1-300x176.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF4500;\">\n\t\t<p><strong><span style=\"color: #ff4500; font-size: 18px;\">\u3010\u7b54\u3011<\/span><\/strong><br \/>\n\u4e59\u304c\u7532\u304b\u3089\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5b85\u5730100\u33a1\u306e\u3046\u306150\u33a1\u306b\u3064\u3044\u3066\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u304c\u3042\u308a\u300180\uff05\u306e\u6e1b\u984d\u5bfe\u8c61\u3068\u306a\u308b\u3002<br 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\/>\n<\/strong><\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#B22222;\"><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6539\u6b63\u5f8c\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u8981\u4ef6\u7b49<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku\/aramashi\/\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7a0e\u5236\u6539\u6b63\u306e\u3042\u3089\u307e\u3057\uff08\u5e73\u621027\u5e741\u67081\u65e5\u65bd\u884c\uff09<\/a>\u300d\uff14\u30da\u30fc\u30b8\u306e\u8868\u304c\u308f\u304b\u308a\u3084\u3059\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/tax-city56-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-40577 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/tax-city56-3.png\" alt=\"\" width=\"520\" height=\"418\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/tax-city56-3.png 1097w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/tax-city56-3-300x241.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/tax-city56-3-1024x823.png 1024w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/a><\/p>\n<p style=\"margin-left: 20px; text-indent: -25px; margin-bottom: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #228b22;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u540c\u5c45\u89aa\u65cf\u8981\u4ef6\u306e\u5bb6\u5c4b\u304c\u3001\u305d\u306e\u5bb6\u5c4b\u5c45\u4f4f\u304b\u3089\u3001\u533a\u5206\u6240\u6709\u306e\u306a\u3044\uff11\u68df\u306e\u5efa\u7269\u5c45\u4f4f\u306b\u62e1\u5927\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<h4><strong>\uff13\u3000\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u305f\u4e8b\u4f8b\uff11\uff5e\uff13\u306e\u691c\u8a3c<\/strong><\/h4>\n<p>\u3053\u306e\u300c\uff11\u68df\u306e\u5efa\u7269\u300d\u306b\u3064\u3044\u3066\u306e\u4e0b\u8a18\uff13\u4e8b\u4f8b\u304c\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/sozoku\/140115\/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\u306e\u3042\u3089\u307e\u3057\uff08\u60c5\u5831\uff09<\/a>\u300d\u306b\u304a\u3044\u3066\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F0FFFF;color:#000000;border-color:#483D8B;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3010\u4e8b\u4f8b\uff11\u3011\u3000\u533a\u5206\u6240\u6709\u5efa\u7269\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u306a\u3044\uff11\u68df\u306e\u5efa\u7269\u306e\u6577\u5730\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u554f\u3000\u3000\u88ab\u76f8\u7d9a\u4eba\u7532\u306f\u3001\u81ea\u5df1\u306e\u6240\u6709\u3059\u308b\u5b85\u5730\u306e\u4e0a\u306b\u4e00\u68df\u306e\u5efa\u7269\u3092\u6240\u6709\u3057\u3001\u7532\u3068\u305d\u306e\u914d\u5076\u8005\u4e59\u53ca\u3073\u751f\u8a08\u3092\u5225\u306b\u3059\u308b\u5b50\u4e19\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\uff08\u5efa\u7269\u306f\u3001\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u306a\u304f\u3001\u7532\u5358\u72ec\u306e\u540d\u7fa9\u3067\u3042\u308b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: 15px; margin-bottom: 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target=\"_blank\">\u5e73\u621026\u5e74\uff11\u670815\u65e5\u4ed8\u3000\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c\uff11\u53f7\u300c\u300e\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\u300f\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u60c5\u5831\uff09\u300d\uff08\u6b63\u8aa4\u8868\uff09<\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 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\/>\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<\/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>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\uff12\u4e16\u5e2f\u4f4f\u5b85\u306e\u53d6\u6271\u3044\u304c\u898b\u76f4\u3055\u308c\u305f\u3002<br \/>\n\u6539\u6b63\u524d\u306e\u5e73\u621022\u5e74\u304b\u3089\u5e73\u621025\u5e74\u307e\u3067\u306f\u3001\u4e0b\u8a18\u306e\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\uff12\u4e16\u5e2f\u4f4f\u5b85\u306f\u300c\u69cb\u9020\u4e0a\u306e\u533a\u5206\u300d\u3067\u5224\u5b9a\u3055\u308c\u305f\u304c\u3001\u3053\u306e\u69cb\u9020\u4e0a\u306e\u533a\u5206\u306b\u3088\u308b\u5224\u5b9a\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u3068\u3063\u3066\u308f\u304b\u308a\u306b\u304f\u3044\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u305f\u3001<br \/>\n\u305d\u308c\u304c\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u304b\u3089\u306f\u3001\uff11\u68df\u306e\u5efa\u7269\u306f\u300c\u533a\u5206\u6240\u6709\u767b\u8a18\u306e\u6709\u7121\u300d\u3067\u5224\u5b9a\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[448],"backnumber":[1735],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-01 14:51:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40530"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=40530"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/40530\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=40530"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=40530"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=40530"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=40530"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=40530"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}