{"id":47428,"date":"2014-06-19T10:14:12","date_gmt":"2014-06-19T01:14:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=47428"},"modified":"2014-06-18T20:42:36","modified_gmt":"2014-06-18T11:42:36","slug":"inheritance-article-60","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-60\/","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\u7b2c24\u56de\u3011 \u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u8981\u4ef6\u306e\u3046\u3061\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u4e8b\u9805\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: 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href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-59\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\uff08\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\uff09\uff09\u306b\u3064\u3044\u3066\u3001\u7279\u306b\u9069\u7528\u8981\u4ef6\u306b\u304a\u3051\u308b\u691c\u8a0e\u3092\u884c\u3046\u3002<br \/>\n\u306a\u304a\u524d\u56de\u3068\u540c\u69d8\u306b\u3001\u4f01\u696d\u30aa\u30fc\u30ca\u30fc\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u4ee5\u5916\u306e\u3001\u4e00\u822c\u306e\u65b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u672c\u7a3f\u3067\u306f\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u53ca\u300d\u3073\u300c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d\u306b\u9650\u5b9a\u3057\u3066\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u7b49\u3010\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u5171\u901a\u3011<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e<\/strong><\/h4>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u7b49\u306f\u3001\u500b\u4eba\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\u7b2c\uff11\u9805\uff09\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5b85\u5730\u3067\u3042\u3063\u3066\u3082\u3001\u8d08\u4e0e\u3067\u53d6\u5f97\u3057\u305f\u3082\u306e\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u306f\u306a\u3044\u3053\u3068\u3068\u306a\u308b<span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3002<!--more--><\/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\uff11\uff09<\/strong><\/span><br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u8d08\u4e0e\u3057\u305f\u5b85\u5730\u7b49\u3001\u66a6\u5e74\u8d08\u4e0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u8d08\u4e0e\u3057\u305f\u5b85\u5730\u7b49\uff08\u76f8\u7d9a\u76f4\u524d\uff13\u5e74\u4ee5\u5185\u306b\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306b\u8d08\u4e0e\u3057\u305f\u5b85\u5730\u7b49\uff09\u304c\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u3057\u3066\u751f\u524d\u8d08\u4e0e\u3092\u884c\u3046\u3068\u3001\u9069\u7528\u3067\u304d\u306a\u3044\u7d50\u679c\u3068\u306a\u308b\u306e\u3067\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/10\/02.htm\" target=\"_blank\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u79c1\u9053<\/a>\u300d\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff12\u53f7\uff09\u306e\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u3044\u3046\u3002<\/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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u3015<\/strong><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: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3059\u308b\u3082\u306e\u3010\u914d\u5076\u8005\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u751f\u524d\u304b\u3089\u540c\u5c45<span style=\"color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3057\u3066\u3044\u305f\u89aa\u65cf\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3057\u3001\u304b\u3064\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u5c45\u4f4f\u30fb\u6240\u6709\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u3010\u540c\u5c45\u89aa\u65cf\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u30fb\u540c\u5c45\u76f8\u7d9a\u4eba\u304c\u5171\u306b\u3044\u306a\u3044\u5834\u5408\u3067\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u76f8\u7d9a\u76f4\u524d\uff13\u5e74\u9593\u3001\u81ea\u5df1\u53ca\u3073\u81ea\u5df1\u306e\u914d\u5076\u8005\u306e\u6240\u6709\u3059\u308b\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3010\u5bb6\u306a\u304d\u5b50\u3011<\/p>\n<\/div>\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u7528\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3059\u308b\u3082\u306e\u3010\u914d\u5076\u8005\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u5f53\u8a72\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3057\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u5c45\u4f4f\u30fb\u6240\u6709\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/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\uff12\uff09<\/strong><\/span><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u4ed6\u754c\u3057\u305f\u3068\u304d\u306b\u304a\u3044\u3066\u3001\u5165\u9662\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\uff08\u5165\u9662\u524d\u306b\u81ea\u5b85\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u524d\u63d0\uff09\u3067\u306f\u3001\u5165\u9662\u5f8c\u4ed6\u306e\u7528\u9014\u306b\u4f9b\u3055\u308c\u305f\u3088\u3046\u306a\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u306a\u3044\u9650\u308a\u3001\u81ea\u5b85\u571f\u5730\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u4e0a\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u571f\u5730\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\uff08\u56fd\u7a0e\u5e81\uff1a\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/10\/06.htm\" target=\"_blank\">\u5165\u9662\u306b\u3088\u308a\u7a7a\u5bb6\u3068\u306a\u3063\u3066\u3044\u305f\u5efa\u7269\u306e\u6577\u5730\u306b\u3064\u3044\u3066\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u300d\uff09\u3002<\/p>\n<p>\u8001\u4eba\u30db\u30fc\u30e0\u3078\u5165\u5c45\u5f8c\u3001\u4ed6\u754c\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4ed6\u754c\u65e5\u304c<span style=\"color: #556b2f;\">\u300c\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u300d<\/span>\u304b<span style=\"color: #a0522d;\">\u300c\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u300d<\/span>\u304b\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3002<\/p>\n<p><span style=\"color: #556b2f;\"><strong>\uff08\uff11\uff09\u3000\u4ed6\u754c\u65e5\u304c\u300c\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u300d\u306e\u30b1\u30fc\u30b9<\/strong><\/span><br \/>\n\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u5c45\u304c\u4ecb\u8b77\u306e\u305f\u3081\u304b\u3001\u8001\u4eba\u30db\u30fc\u30e0\u306e\u5165\u5c45\u306b\u5f53\u305f\u308a\u3001\u305d\u306e\u6240\u6709\u6a29\u30fb\u7d42\u8eab\u5229\u7528\u6a29\u304c\u53d6\u5f97\u3055\u308c\u305f\u3082\u306e\u304b\u5426\u304b\u7b49\u306b\u3088\u308a\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u56fd\u7a0e\u5e81\uff1a\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/10\/07.htm\" target=\"_blank\">\u8001\u4eba\u30db\u30fc\u30e0\u3078\u306e\u5165\u6240\u306b\u3088\u308a\u7a7a\u5bb6\u3068\u306a\u3063\u3066\u3044\u305f\u5efa\u7269\u306e\u6577\u5730\u306b\u3064\u3044\u3066\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u300d\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u591a\u304f\u306e\u5834\u5408\u3001\u6240\u6709\u6a29\u30fb\u7d42\u8eab\u5229\u7528\u6a29\u3092\u53d6\u5f97\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u8001\u4eba\u30db\u30fc\u30e0\u3078\u5165\u5c45\u3057\u3066\u4ed6\u754c\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u81ea\u5b85\u571f\u5730\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u4e0a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u571f\u5730\u3068\u5224\u65ad\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002<\/p>\n<p><span style=\"color: #a0522d;\"><strong>\uff08\uff12\uff09\u3000\u4ed6\u754c\u65e5\u304c\u300c\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u300d\u306e\u30b1\u30fc\u30b9<\/strong><\/span><br \/>\n\u4ed6\u754c\u65e5\u306b\u304a\u3044\u3066\u3001\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u8a8d\u5b9a\u7b49\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u81ea\u5b85\u304c\u8cb8\u4ed8\u7b49\u306e\u7528\u9014\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u81ea\u5b85\u571f\u5730\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u4e0a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u571f\u5730\u3068\u3057\u3066\u5224\u65ad\u3055\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\uff13\uff09<\/strong><\/span><br \/>\n\u540c\u5c45\u5224\u65ad\u306f\u3001\u4ed6\u754c\u65e5\u304c<span style=\"color: #556b2f;\">\u300c\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u300d<\/span>\u304b<span style=\"color: #a0522d;\">\u300c\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u300d<\/span>\u304b\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3002<\/p>\n<p><strong><span style=\"color: #556b2f;\">\uff08\uff11\uff09\u3000\u4ed6\u754c\u65e5\u304c\u300c\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u300d\u306e\u30b1\u30fc\u30b9<\/span><\/strong><br \/>\n\u540c\u5c45\u304b\u5426\u304b\u306f\u3001\u540c\u4e00\u306e\u5bb6\u5c4b\u306b\u8d77\u5c45\u3057\u3066\u3044\u305f\u304b\u5426\u304b\u3067\u5224\u65ad\u3059\u308b\u3002<br \/>\n\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u5834\u5408\u306b\u306f\u3001\u5efa\u7269\u306e\u69cb\u9020\u4e0a\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u308b\u5f62\u614b\u3067\u3042\u308c\u3070\u3001\u540c\u5c45\u3068\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u3002\u5efa\u7269\u306e\u69cb\u9020\u4e0a\u3001\u5185\u90e8\u3067\u884c\u304d\u6765\u304c\u3067\u304d\u306a\u3044\u5f62\u614b\u3067\u3042\u308c\u3070\u3001\u540c\u5c45\u3068\u3057\u3066\u306f\u5224\u65ad\u3055\u308c\u306a\u3044\uff08\u305f\u3060\u3057\u3001\u540c\u5c45\u7279\u4f8b\u3042\u308a\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/69_4\/01.htm#a-4-21\" target=\"_blank\">\u63aa\u7f6e\u6cd5\u901a\u905469\u306e\uff14-21<\/a>\u306a\u304a\u66f8\u304d\uff09\u3002<\/p>\n<p><span style=\"color: #a0522d;\"><strong>\uff08\uff12\uff09\u3000\u4ed6\u754c\u65e5\u304c\u300c\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u300d\u306e\u30b1\u30fc\u30b9<\/strong><\/span><br \/>\n\u81ea\u5b85\u5efa\u7269\u304c\u533a\u5206\u6240\u6709\u767b\u8a18\uff08\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u30a4\u30e1\u30fc\u30b8\u3059\u308c\u3070\u308f\u304b\u308a\u3084\u3059\u3044\uff09\u3055\u308c\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u540c\u5c45\u5224\u65ad\u304c\u7570\u306a\u308b\u3002<br \/>\n<span style=\"color: #a0522d;\">\u2460\u3000\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span><br \/>\n\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u308b\u5c02\u6709\u90e8\u5206\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u540c\u5c45\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u5224\u65ad\u3055\u308c\u308b\u3002<br \/>\n<span style=\"color: #a0522d;\">\u2461\u3000\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408<\/span><br \/>\n\u540c\u3058\u5efa\u7269\uff08\u4e00\u68df\u306e\u5efa\u7269\uff09\u5185\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308c\u3070\u3001\u540c\u5c45\u3068\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u4e0b\u8a18\u306e\u62d9\u7a3f\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\">\u300c\u533a\u5206\u6240\u6709\u767b\u8a18\u8981\u4ef6\u3092\u3081\u3050\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u8a55\u4fa1\u6e1b\u7279\u4f8b\u300d<\/h4><div class=\"toggle_content toggle_\">\n<ul>\n<li><a title=\"\u533a\u5206\u6240\u6709\u767b\u8a18\u8981\u4ef6\u3092\u3081\u3050\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u8a55\u4fa1\u6e1b\u7279\u4f8b\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621025\u5e74\u5ea6\u306e\u6539\u6b63\u4e8b\u9805\u3068\u8ad6\u70b9\u306e\u78ba\u8a8d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-50\/\" target=\"_blank\">\u00a0\u3010\u7b2c\uff11\u56de\u3011\u3000\u5e73\u621025\u5e74\u5ea6\u306e\u6539\u6b63\u4e8b\u9805\u3068\u8ad6\u70b9\u306e\u78ba\u8a8d<\/a><\/li>\n<li><a title=\"\u533a\u5206\u6240\u6709\u767b\u8a18\u8981\u4ef6\u3092\u3081\u3050\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u8a55\u4fa1\u6e1b\u7279\u4f8b\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u6240\u6709\u6a29\u306e\u69cb\u6210\u3068\u76f8\u7d9a\u958b\u59cb\u6642\u671f\u306b\u3088\u308b\u9069\u7528\u5224\u5b9a\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-52\/\" target=\"_blank\">\u00a0\u3010\u7b2c\uff12\u56de\u3011\u3000\u6240\u6709\u6a29\u306e\u69cb\u6210\u3068\u76f8\u7d9a\u958b\u59cb\u6642\u671f\u306b\u3088\u308b\u9069\u7528\u5224\u5b9a\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff14\u53f7\uff09\u306e\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u3092\u3044\u3046\u3002<\/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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u88ab\u76f8\u7d9a\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3057\u305f\u89aa\u65cf\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u5f8c\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u8cb8\u4ed8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\u6240\u6709\u3092\u7d99\u7d9a\u3057\u3001\u8cb8\u4ed8\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/p>\n<\/div>\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:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3057\u305f\u5f53\u8a72\u751f\u8a08\u4e00\u89aa\u65cf\u304c\u3001\u76f8\u7d9a\u524d\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u8cb8\u4ed8\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u6240\u6709\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u3001\u8cc3\u8cb8\u501f\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5b85\u5730\u7b49\u304c\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u4f7f\u7528\u8cb8\u501f\u306e\u5bfe\u8c61\u3067\u3042\u308b\u5b85\u5730\u7b49\u306f\u542b\u307e\u308c\u306a\u3044\uff08\u305f\u3060\u3057\u3001\u571f\u5730\u306f\u4f7f\u7528\u8cb8\u501f\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u3042\u308b\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u751f\u8a08\u4e00\u89aa\u65cf\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u5efa\u7269\u3092\u8cc3\u8cb8\u501f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u8a08\u4e00\u89aa\u65cf\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff09\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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\u3067\u63b2\u8f09\u3055\u308c\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>\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\uff08\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u7279\u4f8b\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\uff09\uff09\u306b\u3064\u3044\u3066\u3001\u7279\u306b\u9069\u7528\u8981\u4ef6\u306b\u304a\u3051\u308b\u691c\u8a0e\u3092\u884c\u3046\u3002<br \/>\n\u306a\u304a\u524d\u56de\u3068\u540c\u69d8\u306b\u3001\u4f01\u696d\u30aa\u30fc\u30ca\u30fc\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u4ee5\u5916\u306e\u3001\u4e00\u822c\u306e\u65b9\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u696d\u52d9\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3001\u672c\u7a3f\u3067\u306f\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u53ca\u300d\u3073\u300c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d\u306b\u9650\u5b9a\u3057\u3066\u691c\u8a0e\u3092\u884c\u3046\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":[448],"backnumber":[1749],"series":[1149],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:27:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47428"}],"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=47428"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47428\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=47428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=47428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=47428"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=47428"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=47428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}