{"id":51615,"date":"2014-08-15T15:43:41","date_gmt":"2014-08-15T06:43:41","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=51615"},"modified":"2014-08-15T15:31:11","modified_gmt":"2014-08-15T06:31:11","slug":"inheritance-report-21","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-21\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057\u7b49\u306b\u95a2\u3059\u308b\u300c\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u300d\u306e\u6539\u6b63\u304c\u516c\u8868\uff5e\u5e73\u621027\u5e74\u4ee5\u5f8c\u306e\u300c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u300d\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u660e\u3089\u304b\u306b\uff5e"},"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>\u5404\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057\u7b49\u306b\u95a2\u3059\u308b\u300c\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u300d\u306e\u6539\u6b63\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621027\u5e74\u4ee5\u5f8c\u306e\u300c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\u300d\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u660e\u3089\u304b\u306b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u83ca\u5730\u3000\u5f18<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\uff18\u6708\uff14\u65e5\u306b\u56fd\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku\/kaisei\/140630\/01.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u901a\u9054\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u53ca\u3073\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\u306b\u4fc2\u308b\u6539\u6b63\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u201c\u5225\u7d19\uff11\u201d\u304b\u3089\u201c\u5225\u7d19\uff14\u201d\u307e\u3067\u306e\u69cb\u6210\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u305d\u306e\u3046\u3061\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\u306b\u4fc2\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku\/kaisei\/140630\/pdf\/bessi2.pdf\" target=\"_blank\">\u201c\u5225\u7d19\uff12\u201d<\/a>\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u300c\u7b2c\uff12\u7ae0\u3000\u8ab2\u7a0e\u4fa1\u683c\u3001\u7a0e\u7387\u53ca\u3073\u63a7\u9664\u300d\u95a2\u9023\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u201c\u5225\u7d19\uff12\u201d\u306e\u53d6\u6271\u3044\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3092\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u904e\u5e74\u5ea6\uff08\u5e73\u621025\u5e74\u5ea6\uff09\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>\u307e\u305a\u306f\u201c\u5225\u7d19\uff12\u201d\u306b\u95a2\u9023\u3059\u308b\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u76f8\u7d9a\u7a0e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2460\u3000\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u53ca\u3073\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057<\/strong><\/span><\/p>\n<p><span style=\"color: #800080;\">\u3014\u5185\u5bb9\u3015<\/span><br \/>\n\u57fa\u790e\u63a7\u9664\u304c\u73fe\u884c\u306e\u300c5,000\u4e07\u5186\uff0b1,000\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6570\u300d\u304b\u3089\u300c3,000\u4e07\u5186\uff0b600\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u6570\u300d\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3002<br \/>\n\u6700\u9ad8\u7a0e\u7387\u304c55\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u7a0e\u7387\u533a\u5206\u306f\u73fe\u884c\u306e\uff16\u6bb5\u968e\u304b\u3089\uff18\u6bb5\u968e\u306b\u306a\u308b\u3002<br \/>\n<span style=\"color: #800080;\">\u3014\u9069\u7528\u6642\u671f\u3015<\/span><br \/>\n\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2461\u3000\u672a\u6210\u5e74\u8005\u63a7\u9664\u53ca\u3073\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5f15\u4e0a\u3052<\/strong><\/span><\/p>\n<p><span style=\"color: #800080;\">\u3014\u5185\u5bb9\u3015<\/span><br \/>\n\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u304c\u300c10\u4e07\u5186\uff08\u73fe\u884c\uff16\u4e07\u5186\uff09\u00d720\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\u300d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002<br \/>\n\u969c\u5bb3\u8005\u63a7\u9664\u984d\u304c\u300c10\u4e07\u5186\uff08\u73fe\u884c\uff16\u4e07\u5186\uff09\u00d785\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\u300d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3002\u7279\u5225\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f\u300c20\u4e07\u5186\uff08\u73fe\u884c12\u4e07\u5186\uff09\u00d785\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\u300d\u3068\u306a\u308b\u3002<br \/>\n<span style=\"color: #800080;\">\u3014\u9069\u7528\u6642\u671f\u3015<\/span><br \/>\n\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u2462\u3000\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><\/span><\/p>\n<p><span style=\"color: #800080;\">\u3014\u5185\u5bb9\u3015<\/span><br \/>\n\u53d7\u8d08\u8005\u306e\u7bc4\u56f2\u306b\u3001\u300c20\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u5b6b\u300d\u304c\u52a0\u3048\u3089\u308c\u308b\u3002<br \/>\n\u8d08\u4e0e\u8005\u306e\u5e74\u9f62\u8981\u4ef6\u304c60\u6b73\u4ee5\u4e0a\uff08\u73fe\u884c65\u6b73\u4ee5\u4e0a\uff09\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3002<br \/>\n<span style=\"color: #800080;\">\u3014\u9069\u7528\u6642\u671f\u3015<\/span><br \/>\n\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u8d08\u4e0e\u7a0e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u25cf\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057<\/strong><\/span><\/p>\n<p><span style=\"color: #800080;\">\u3014\u5185\u5bb9\u3015<\/span><br \/>\n\u6700\u9ad8\u7a0e\u7387\u304c55\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u7a0e\u7387\u533a\u5206\u306f\u73fe\u884c\u306e\uff16\u6bb5\u968e\u304b\u3089\uff18\u6bb5\u968e\u306b\u306a\u308b\u3002<br \/>\n20\u6b73\u4ee5\u4e0a\u306e\u8005\u304c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7a0e\u7387\u306e\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002<br \/>\n<span style=\"color: #800080;\">\u3014\u9069\u7528\u6642\u671f\u3015<\/span><br \/>\n\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u9069\u7528<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u201c\u5225\u7d19\uff12\u201d\u3067\u6539\u6b63\u3055\u308c\u305f\u901a\u9054\u9805\u76ee\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u201c\u5225\u7d19\uff12\u201d\u3067\u793a\u3055\u308c\u305f\u901a\u9054\u9805\u76ee\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u65b0\u8a2d\u3055\u308c\u305f\u3082\u306e\u306f\u306a\u3044\uff09\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<ul>\n<li>15\uff0d\uff11\uff08\u76f8\u7d9a\u4eba\u306e\u6570\u304c\u96f6\u3067\u3042\u308b\u5834\u5408\u306e\u907a\u7523\u306b\u4fc2\u308b\u57fa\u790e\u63a7\u9664\u984d\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2460<\/span><\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li><span class=\"highlight\" style=\"background-color:#FFE4E1;\">19\uff0d\uff17<\/span>\uff08\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff12\uff09<\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li><span class=\"highlight\" style=\"background-color:#FFE4E1;\">19\u306e\uff13\uff0d\uff13<\/span>\uff08\u80ce\u5150\u306e\u672a\u6210\u5e74\u8005\u63a7\u9664\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2461<\/span><\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li>19\u306e\uff13\uff0d\uff15\uff08\u6cd5\u7b2c19\u6761\u306e\uff13\u7b2c\uff13\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u7b2c1\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u300d\u306e\u610f\u7fa9\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2461<\/span><\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li>19\u306e\uff14\uff0d\uff14\uff08\u969c\u5bb3\u8005\u63a7\u9664\u984d\u306e\u8a08\u7b97\u4f8b\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2461<\/span><\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li>21\u306e\uff12\uff0d\uff13\uff08\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u306a\u304b\u3063\u305f\u8005\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff12<\/strong>\uff09\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li>21\u306e\uff18\uff0d\uff12\uff08\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u533a\u5206\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff12\uff09<\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li>21\u306e\uff19\uff0d\uff14\uff08\u5e74\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306b\u306a\u3063\u305f\u5834\u5408\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2462<\/span><\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<ul>\n<li>21\u306e\uff19\uff0d\uff15\uff08\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u8a3c\u3059\u308b\u66f8\u985e\uff09<br \/>\n\u21d2\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2462<\/span><\/strong>\u306e\u95a2\u9023\u9805\u76ee<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3046\u3061\u6ce8\u76ee\u3059\u3079\u304d\u9805\u76ee\uff12\u70b9\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u300019\uff0d\uff17\uff08\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff09\u306b\u3064\u3044\u3066\u3000<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/05.htm#a-19_6\" target=\"_blank\">19\uff0d\uff17<\/a>\uff08\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\uff09\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u7b87\u6240\u304c\u6ce8\u8a18\u3068\u3057\u3066\u8ffd\u52a0\u3055\u308c\u305f\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u6ce8\uff09<br \/>\n\uff08\u4e2d\u7565\uff09<br \/>\n<strong>\u3000<\/strong>\u305f\u3060\u3057\u3001\u305d\u306e\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff14\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff08\uff11\uff09\u53c8\u306f\uff08\uff12\uff09\u306b\u63b2\u3052\u308b\u8ca1\u7523\u306e\u5225\u306b\u4e0a\u8a18\u306e\u7b97\u5f0f\u306b\u3088\u308a\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\uff08\u4ee5\u4e0b19\uff0d\uff17\u306b\u304a\u3044\u3066\u300c\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u300d\u3068\u3044\u3046\u3002\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u3000\uff21\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u540c\u9805\u7b2c\uff11\u53f7\u306b\u63b2\u3052\u308b\u91d1\u984d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u3000\uff22\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u3000\uff23\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u76f8\u7d9a\u7a0e\u6cd5\u7b2c19\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u305f\u90e8\u5206\u306e\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\uff08\u4ee5\u4e0b19\uff0d\uff17\u306b\u304a\u3044\u3066\u300c\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u300d\u3068\u3044\u3046\u3002\uff09<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u3000\uff21\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u540c\u9805\u7b2c\uff12\u53f7\u306b\u63b2\u3052\u308b\u91d1\u984d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u3000\uff22\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306e\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\uff08\u7279\u5b9a\u8d08\u4e0e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u5f8c\u306e\u4fa1\u984d\uff09\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\">\u3000\uff23\u306f\u3001\u305d\u306e\u5e74\u5206\u306e\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u76f8\u7d9a\u7a0e\u6cd5\u7b2c19\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u52a0\u7b97\u3055\u308c\u305f\u90e8\u5206\u306e\u4fa1\u984d\u201d<\/p>\n<\/div>\n<p>\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3059\u308b\u969b\u3001\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306e\u7279\u4f8b\uff08\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff14\uff1a\u4e0a\u8a18<strong>\uff12\uff08\uff12\uff09<\/strong>\uff09\u304c\u5275\u8a2d\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306f\u4e0a\u8a18\u8ffd\u52a0\u90e8\u5206\u306e\u3068\u304a\u308a\u3001\u8d08\u4e0e\u8ca1\u7523\u304c\u300c\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u300d\u3068\u300c\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8ca1\u7523\u5225\u306b\u7b97\u51fa\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u300019\u306e\uff13\uff0d\uff13\uff08\u80ce\u5150\u306e\u672a\u6210\u5e74\u8005\u63a7\u9664\uff09\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u6c11\u6cd5\u7b2c886\u6761\u3067\u306f\u3001\uff08\u76f8\u7d9a\u306b\u95a2\u3059\u308b\u80ce\u5150\u306e\u6a29\u5229\u80fd\u529b\uff09\u306b\u3064\u3044\u3066\u300c\u2460\u80ce\u5150\u306f\u3001\u76f8\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u65e2\u306b\u751f\u307e\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002\u2461\u524d\u9805\u306e\u898f\u5b9a\u306f\u3001\u80ce\u5150\u304c\u6b7b\u4f53\u3067\u751f\u307e\u308c\u305f\u3068\u304d\u306f\u3001\u9069\u7528\u3057\u306a\u3044\u3002\u300d\u3068\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u6c11\u6cd5\u7b2c886\u6761\u306b\u898f\u5b9a\u3059\u308b\u80ce\u5150\u304c\u751f\u304d\u3066\u751f\u307e\u308c\u305f\u5834\u5408\u306b\u306f\u300120\u6b73\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u5e74\u6570\u306f20\u5e74\u3067\u3042\u308b\u305f\u3081\u3001\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u306f\u305d\u306e\u5b50\u4f9b\uff11\u4eba\u306b\u3064\u304d10\u4e07\u5186\u00d720\u5e74\uff1d200\u4e07\u5186\u3068\u306a\u308b\uff08\u4e0a\u8a18<strong>\uff12\uff08\uff11\uff09<span style=\"color: #800080;\">\u2461<\/span><\/strong>\uff09\u3002\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/sozoku2\/02\/08.htm#a-19_3_3\" target=\"_blank\">19\u306e\uff13\uff0d\uff13<\/a>\u306e\u4e0b\u8a18\u6539\u6b63\u5185\u5bb9\u306f\u3001\u3053\u306e\u3053\u3068\u3092\u660e\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\uff08\u80ce\u5150\u306e\u672a\u6210\u5e74\u8005\u63a7\u9664\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">19\u306e\uff13\u2015\uff13\u3000\u6c11\u6cd5\u7b2c886\u6761\u306b\u898f\u5b9a\u3059\u308b\u80ce\u5150\u304c\u751f\u304d\u3066\u751f\u307e\u308c\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u8005\u306e\u672a\u6210\u5e74\u8005\u63a7\u9664\u984d\u306f\u3001<span style=\"text-decoration: underline;\">200<\/span>\u4e07\u5186\uff08\u7b46\u8005\u6ce8\uff1a\u6539\u6b63\u524d120\u4e07\u5186\uff09\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/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 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>\u4eca\u56de\u306e\u6539\u6b63\u901a\u9054\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u53ca\u3073\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\u306b\u4fc2\u308b\u6539\u6b63\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u201c\u5225\u7d19\uff11\u201d\u304b\u3089\u201c\u5225\u7d19\uff14\u201d\u307e\u3067\u306e\u69cb\u6210\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u305d\u306e\u3046\u3061\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\u306b\u4fc2\u308b\u201c\u5225\u7d19\uff12\u201d\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u300c\u7b2c\uff12\u7ae0\u3000\u8ab2\u7a0e\u4fa1\u683c\u3001\u7a0e\u7387\u53ca\u3073\u63a7\u9664\u300d\u95a2\u9023\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5185\u5bb9\u3092\u53d6\u308a\u4e0a\u3052\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":[370,191,177,167,179,289],"tags":[442,443,600,441],"backnumber":[1756],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 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