{"id":44958,"date":"2014-05-08T10:15:31","date_gmt":"2014-05-08T01:15:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=44958"},"modified":"2022-04-15T16:32:59","modified_gmt":"2022-04-15T07:32:59","slug":"inheritance-article-56","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-56\/","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\u7b2c21\u56de\u3011 \u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u76f8\u7d9a\u7a0e\u7533\u544a\u300d"},"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\u7b2c21\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u76f8\u7d9a\u7a0e\u7533\u544a\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30cd\u30af\u30b9\u30c8<br 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title=\"\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\u7b2c20\u56de\u3011 \u300c\u907a\u8a00\u306e\u78ba\u8a8d\u65b9\u6cd5\u3068\u305d\u306e\u52b9\u529b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-53\/\" target=\"_blank\">\u524d\u56de<\/a>\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u76f8\u7d9a\u306b\u3042\u305f\u308a\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408<span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u306b\u306f\u3001\u907a\u8a00\u304c\u306a\u3051\u308c\u3070\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\uff08\u50b5\u52d9\u542b\u3080\uff09\u306b\u3064\u304d\u3001\u8ab0\u304c\u3069\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3059\u308b\u304b\u3001\u8a71\u3057\u5408\u3046\u3053\u3068\u3092\u610f\u5473\u3057\u3001\u907a\u7523\u5206\u5272\u3092\u5b8c\u4e86\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u5408\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5408\u610f\u306e\u624b\u7d9a\u3067\u3042\u308b\u304c\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff11\uff09<\/span>\u3000\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u3067\u3042\u308b\u304b<span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff12\uff09<\/span>\u3000\u76f8\u7d9a\u8ca1\u7523\uff08\u50b5\u52d9\u542b\u3080\uff09\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u3001\u8a55\u4fa1\u306f\u3044\u304f\u3089\u304b<span style=\"color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\uff13\uff09<\/span>\u3000\u907a\u8a00\u304c\u3042\u308b\u304b<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\uff13\u70b9\u3092\u78ba\u5b9a\u3057\u305f\u4e0a\u3067\u3001\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5408\u610f\u3057\u305f\u5185\u5bb9<span style=\"color: #b22222;\">\uff08\uff0a\uff14\uff09<\/span>\u306f\u3001\u300c\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u300d\u3068\u3057\u3066\u66f8\u9762\u306b\u8a18\u8f09\u3057\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u81ea\u7f72<span style=\"color: #b22222;\">\uff08\uff0a\uff15\uff09<\/span>\u3001\u62bc\u5370\uff08\u5b9f\u5370\u306b\u3088\u308b\u62bc\u5370\uff09\u3092\u884c\u3044\u3001\u5370\u9451\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3059\u308b<span style=\"color: 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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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff11\uff09<\/strong><\/span><br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\uff11\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\uff08\u907a\u8a00\u304c\u5b58\u5728\u3057\u306a\u3044\u5834\u5408\uff09\u3059\u3079\u3066\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\uff11\u4eba\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u6cd5\u5f8b\u4e0a\u3001\u5f53\u7136\u306b\u53d6\u5f97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u3068\u3044\u3046\u624b\u7d9a\u306f\u5fc5\u8981\u306a\u3044\u3002<br 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\/>\n\u3053\u306e\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3046\u524d\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u8ab0\u306b\u306a\u308b\u306e\u304b\u3001\u78ba\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff13\uff09<\/strong><\/span><br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u3001\u8ca1\u7523\u76ee\u9332\uff08\u76f8\u7d9a\u8ca1\u7523\u3001\u50b5\u52d9\u306e\u5185\u5bb9\u53ca\u3073\u8a55\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e\uff09\u3001\u53ca\u3073\u76f8\u7d9a\u7a0e\u6982\u7b97\u984d\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u30fb\u914d\u5076\u8005\u7a0e\u984d\u8efd\u6e1b\u3092\u8003\u616e\u3057\u305f\u3001\u907a\u7523\u5206\u5272\u306e\u30b1\u30fc\u30b9\u5225\u306e\u3001\u76f8\u7d9a\u4eba\u6bce\u306e\u76f8\u7d9a\u7a0e\u6982\u7b97\u984d\uff09\u3092\u3001\u7a0e\u7406\u58eb\u304c\u4f5c\u6210\u3057\u3001\u76f8\u7d9a\u4eba\u4ee3\u8868\u3078\u5831\u544a\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<\/div>\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff14\uff09<\/strong><\/span><br \/>\n\u591a\u304f\u306e\u5834\u5408\u3067\u306f\u3001\u3069\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u76f8\u7d9a\u4eba\u306e\u8ab0\u304c\u53d6\u5f97\u3059\u308b\u304b\u3001\u5354\u8b70\u3057\u5408\u610f\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u571f\u5730\u306e\u3088\u3046\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u4ee3\u511f\u5206\u5272\u3092\u884c\u3046\u3053\u3068\u3082\u3042\u308b\u3002<br \/>\n\u300c\u4ee3\u511f\u5206\u5272\u300d\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u304c\u571f\u5730\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u571f\u5730\u3059\u3079\u3066\u3092\uff11\u4eba\u306e\u76f8\u7d9a\u4eba\uff21\u304c\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\uff22\u306b\u5bfe\u3057\u3066\u3001\uff21\u304c\u4ee3\u511f\u91d1\u3068\u3057\u3066\uff08\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u3044\uff09\u81ea\u5df1\u306e\u8ca1\u7523\uff08\u73fe\u91d1\u306a\u3069\uff09\u3092\uff22\u306b\u5bfe\u3057\u3066\u6e21\u3059\u3053\u3068\u3092\u3044\u3046\u3002\u3053\u306e\u5834\u5408\u306e\u4ee3\u511f\u91d1\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u3002<br \/>\n\u3053\u306e\u30b1\u30fc\u30b9\u3067\u3044\u3046\u3068\u3001\uff21\u306f\u4ee3\u511f\u50b5\u52d9\u3092\u8ca0\u3044\u3001\uff22\u306f\u4ee3\u511f\u91d1\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5dee\u3057\u5f15\u304d\u3059\u308c\u3070\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u5408\u8a08\u984d\u306f\u5909\u308f\u3089\u305a\u3001\u76f8\u7d9a\u7a0e\u7dcf\u984d\u306f\u5909\u308f\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u6bce\u306b\u76f8\u7d9a\u7a0e\u984d\u306b\u306f\u5f71\u97ff\u304c\u3042\u308b\u3002<\/p>\n<\/div>\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff15\uff09<\/strong><\/span><br \/>\n\u8a18\u540d\u3001\u62bc\u5370\u3067\u3082\u6cd5\u5f8b\u4e0a\u306f\u7279\u306b\u554f\u984c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u4e0a\u3067\u306f\u3001\u81ea\u7f72\u3001\u5b9f\u5370\u62bc\u5370\u3057\u305f\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306e\u6dfb\u4ed8\uff08\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff09\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u524723\u6761\u306e\uff12\u7b2c\uff17\u9805\uff11\u53f7\u30cf\uff09\u3002<\/p>\n<\/div>\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff16\uff09<\/strong><\/span><br \/>\n\u907a\u7523\u5206\u5272\u5354\u8b70\u53ca\u3073\u305d\u306e\u5408\u610f\u306f\u3001\u6cd5\u5f8b\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5f01\u8b77\u58eb\u4ee5\u5916\u306e\u4eba\u9593\u304c\u95a2\u4e0e\u3059\u308b\u3053\u3068\u306f\u5f01\u8b77\u58eb\u6cd5\u9055\u53cd\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u5408\u610f\u3057\u305f\u5185\u5bb9\u3092\u4ee3\u66f8\u3057\u3066\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306f\u5358\u306a\u308b\u4ee3\u66f8\u3067\u3042\u308a\u3001\u884c\u653f\u66f8\u58eb\u306b\u3082\u4f5c\u6210\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u696d\u52d9\u7bc4\u56f2\u306f\u5f01\u8b77\u58eb\u6cd5\u7b49\u306e\u696d\u6cd5\u306b\u3088\u308b\u696d\u52d9\u5236\u9650\u306e\u554f\u984c\u304c\u3042\u308a\u3001\u62b5\u89e6\u3057\u306a\u3044\u3088\u3046\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u907a\u7523\u5206\u5272\u5354\u8b70\u3068\u76f8\u7d9a\u7a0e\u7533\u544a<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u7533\u544a\u306f\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5408\u610f\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u884c\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\uff09\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\uff08\u76f8\u7d9a\u7a0e\u6cd519\u6761\u306e\uff12\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u6642\u306b\u304a\u3044\u3066\u672a\u5206\u5272\uff08\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5408\u610f\u3067\u304d\u3066\u3044\u306a\u3044\u72b6\u614b\u3092\u3044\u3046\uff09\u3067\u3042\u308b\u305f\u3081\u3001\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u3001\u9069\u7528\u3067\u304d\u305a\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306b<span style=\"color: #b22222;\">\uff08\uff0a\uff17\uff09<\/span>\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u884c\u3044\u3001\u5408\u610f\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3002<br \/>\n\u306a\u304a\u3001\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u306f\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u3092\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2327.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304b\u3089\uff13\u5e74\u4ee5\u5185\u306b\u5206\u5272\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u624b\u7d9a<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u3092\u63d0\u51fa\u3057\u3066\u304a\u3051\u3070\u3001\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5408\u610f\u3055\u308c\u308c\u3070\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3044\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u30fb\u914d\u5076\u8005\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3001\u4e00\u65e6\u76f8\u7d9a\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u30fb\u914d\u5076\u8005\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3068\u306e\u5dee\u984d\u306e\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u304d\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u5f8c\u3001\u9084\u4ed8\u3055\u308c\u308b\uff09\u3002<\/p>\n<p>\u9006\u306b\u3001\u300c\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8\u300d\u306e\u63d0\u51fa\u3092\u3001\u5f53\u521d\u306e\u7533\u544a\u6642\u306b\u5931\u5ff5\u3059\u308b\u3068\u3001\u7533\u544a\u671f\u9650\u5f8c\uff13\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u5408\u610f\u3055\u308c\u3066\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u30fb\u914d\u5076\u8005\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5fd8\u308c\u305a\u306b\u3001\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b<span style=\"color: #b22222;\">\uff08\uff0a\uff18\uff09<\/span>\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff17\uff09<\/strong><\/span><br \/>\n\u5b9f\u52d9\u7684\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u3068\u306a\u308b\u65e5\u306b\u3001\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5408\u610f\u304c\u3055\u308c\u3066\u3082\u3001\u66f8\u985e\u4f5c\u6210\u306a\u3069\u306e\u6642\u9593\u304c\u3042\u308a\u9593\u306b\u5408\u308f\u306a\u3044\u3057\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u3059\u308b\u305f\u3081\u306e\u6642\u9593\u3082\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u306e\uff11\u30f6\u6708\u524d\u307e\u3067\u306b\u306f\u5408\u610f\u304c\u5f97\u3089\u308c\u308b\u3088\u3046\u306a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u9032\u3081\u308b\u306e\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<\/div>\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\uff08\uff0a\uff18\uff09<\/strong><\/span><br \/>\n\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u304b\u3089\uff13\u5e74\u7d4c\u904e\u5f8c\u306b\u304a\u3044\u3066\u3082\u672a\u5206\u5272\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\uff13\u5e74\u7d4c\u904e\u5f8c\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5f8c\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u30fb\u914d\u5076\u8005\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u624b\u7d9a\u3082\u7559\u610f\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-01.htm\" target=\"_blank\">\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u304c\u3042\u308b\u65e8\u306e\u627f\u8a8d\u7533\u8acb\u624b\u7d9a<\/a>\u300d\n<\/div>\n<\/div>\n<\/div>\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<\/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>\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u5b8c\u4e86\u3055\u305b\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u591a\u3044\u3002<br \/>\n\u3053\u308c\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3068\u3044\u3046\u76f8\u7d9a\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u9069\u7528\u6761\u4ef6\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u76f8\u7d9a\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u5fc5\u8981\u306a\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u77e5\u8b58\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u3068\u3059\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":[192,177,167,181,290],"tags":[573,349],"backnumber":[1743],"series":[1149],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:26:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/44958"}],"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=44958"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/44958\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=44958"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=44958"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=44958"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=44958"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=44958"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}