{"id":51853,"date":"2014-08-20T17:13:13","date_gmt":"2014-08-20T08:13:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=51853"},"modified":"2014-08-20T17:06:29","modified_gmt":"2014-08-20T08:06:29","slug":"inheritance-report-23","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-23\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f4\u7cfb\u5351\u5c5e\u3078\u306e\u8cc7\u7523\u79fb\u8ee2\u3092\u76ee\u7684\u3068\u3057\u305f\u8d08\u4e0e\u7a0e\u6539\u6b63\uff08\u5e73\u621025\u5e74\u5ea6\uff09\u306b\u4fc2\u308b\u6539\u6b63\u63aa\u7f6e\u6cd5\u901a\u9054\u304c\u516c\u8868\uff5e\u540c\u4e00\u5e74\u4e2d\u306b\u300c\u7279\u4f8b\u8d08\u4e0e\u300d\u3068\u300c\u4e00\u822c\u8d08\u4e0e\u300d\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u8aac\u660e\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>\u76f4\u7cfb\u5351\u5c5e\u3078\u306e\u8cc7\u7523\u79fb\u8ee2\u3092\u76ee\u7684\u3068\u3057\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8d08\u4e0e\u7a0e\u6539\u6b63\uff08\u5e73\u621025\u5e74\u5ea6\uff09\u306b\u4fc2\u308b\u6539\u6b63\u63aa\u7f6e\u6cd5\u901a\u9054\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u540c\u4e00\u5e74\u4e2d\u306b\u300c\u7279\u4f8b\u8d08\u4e0e\u300d\u3068\u300c\u4e00\u822c\u8d08\u4e0e\u300d\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7a0e\u984d\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u8aac\u660e\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5185\u5c71\u3000\u9686\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621026\u5e74\uff16\u670830\u65e5\u4ed8\u3051\u3001<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\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u304c\u884c\u308f\u308c\uff088\/4\u516c\u8868\uff09\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u305f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff14\u300a\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306e\u7279\u4f8b\u300b\u53ca\u3073\u540c\u6cd570\u6761\u306e\uff12\u306e\uff15\u300a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u306e\u7279\u4f8b\u300b\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u6574\u5099\u304c\u884c\u308f\u308c\u305f\uff08\u6539\u6b63\u901a\u9054\u306e<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\/bessi4.pdf#page=4\" target=\"_blank\">\u5225\u7d19\uff14<\/a>\uff09\u3002<br \/>\n\u3053\u308c\u3089\u306f\u3044\u305a\u308c\u3082\u7a0e\u5236\u6539\u6b63\u6cd5\u306b\u6e96\u3058\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u6982\u8981\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff14<span style=\"color: #333399;\">\u300a\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306e\u7279\u4f8b\u300b<\/span>\u95a2\u9023<\/strong><\/h4>\n<p>\u6211\u304c\u56fd\u3067\u306f\u300c90\u6b73\u4ee5\u4e0a\u306e\u89aa\u300d\u306e\u8ca1\u7523\u3092\u300c60\u6b73\u4ee5\u4e0a\u306e\u5b50\u300d\u304c\u76f8\u7d9a\u3059\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u73fe\u8c61\u304c\u5897\u52a0\u3057\u3066\u304a\u308a\u3001\u3053\u3046\u3044\u3063\u305f\u9ad8\u9f62\u5316\u793e\u4f1a\u306e\u9032\u5c55\u3092\u80cc\u666f\u306b\u3001\u82e5\u5e74\u4e16\u4ee3\u3078\u306e\u8cc7\u7523\u79fb\u8ee2\u306e\u59a8\u3052\u3068\u306a\u3063\u3066\u3044\u305f\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u304b\u3089\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3001\u300c\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5145\u300d\u3084\u300c\u7a0e\u7387\u69cb\u9020\u306e\u898b\u76f4\u3057\u300d\u3092\u56f3\u308a\u3001\u6b7b\u4ea1\u6642\u307e\u3067\u8ca1\u7523\u3092\u4fdd\u6709\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u3092\u9ad8\u3081\u308b\u4e00\u65b9\u3067\u300120\u6b73\u4ee5\u4e0a\u306e\u8005\u304c\u3001\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u3092\u7de9\u548c\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u82e5\u5e74\u5c64\u3078\u306e\u751f\u524d\u8d08\u4e0e\u3092\u4fc3\u3057\u3001\u6d88\u8cbb\u306e\u62e1\u5927\u3084\u7d4c\u6e08\u306e\u6d3b\u6027\u5316\u3092\u56f3\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u901a\u9054\u6539\u6b63\u3067\u306f\u76f4\u7cfb\u5c0a\u5c5e\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u63aa\u7f6e\u6cd5\u901a\u905470\u306e\uff12\uff0d\uff11\u3092\u6e96\u7528\u3059\u308b\u65e8\uff08<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\/bessi4.pdf#page=4\" target=\"_blank\">70\u306e\uff12\u306e\uff14\uff0d\uff11<\/a>\uff09\u3068\u3001\u3053\u306e\u898f\u5b9a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u8d08\u4e0e\uff08\u4ee5\u4e0b\u300c\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u300d\u3068\u3044\u3046\uff09\u3068\u76f4\u7cfb\u5c0a\u5c5e\u4ee5\u5916\u306e\u8005\u304b\u3089\u306e\u8d08\u4e0e\uff08\u4ee5\u4e0b\u300c\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u300d\u3068\u3044\u3046\uff09\u304c\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a08\u7b97\u5f0f\u3092\u3082\u3063\u3066\u88dc\u8db3\u3057\u3066\u3044\u308b\uff08<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\/bessi4.pdf#page=4\" target=\"_blank\">70\u306e\uff12\u306e\uff14\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u5168\u4f53\u306b\u3064\u3044\u3066\u3001\u7279\u4f8b\u7a0e\u7387\u3001\u4e00\u822c\u7a0e\u7387\u3092\u305d\u308c\u305e\u308c\u9069\u7528\u3057\u3001\u3053\u308c\u3092\u305d\u308c\u305e\u308c\u306e\u8ca1\u7523\u306e\u4fa1\u683c\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u305f\u7a0e\u984d\u3092\u5408\u8a08\u3059\u308b\u3068\u3044\u3046\u306e\u3082\u306e\u3067\u3001\u8a08\u7b97\u5f0f\u3067\u793a\u3059\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fdfbf6;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3014\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u3068\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u304c\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-51854\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-1.png\" alt=\"\u2460\u3000\u8ab2\u7a0e\u4fa1\u683c\u00d7\u7279\u4f8b\u7a0e\u7387\u00d7\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\/\u5408\u8a08\u8d08\u4e0e\u4fa1\u984d \uff1d\u7a0e\u984d\uff21  \u2461\u3000\u8ab2\u7a0e\u4fa1\u683c\u00d7\u4e00\u822c\u7a0e\u7387\u00d7\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\/\u5408\u8a08\u8d08\u4e0e\u4fa1\u984d \uff1d\u7a0e\u984d\uff22\" width=\"400\" height=\"50\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-1.png 664w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-1-300x37.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-51854\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-2.png\" alt=\"\u2460\u3000\u8ab2\u7a0e\u4fa1\u683c\u00d7\u7279\u4f8b\u7a0e\u7387\u00d7\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\/\u5408\u8a08\u8d08\u4e0e\u4fa1\u984d \uff1d\u7a0e\u984d\uff21  \u2461\u3000\u8ab2\u7a0e\u4fa1\u683c\u00d7\u4e00\u822c\u7a0e\u7387\u00d7\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\/\u5408\u8a08\u8d08\u4e0e\u4fa1\u984d \uff1d\u7a0e\u984d\uff22\" width=\"400\" height=\"50\" \/><\/p>\n<p><strong>\u3000\u2462\u3000\u2460\uff08\u7a0e\u984dA\uff09\uff0b\u2461\uff08\u7a0e\u984dB\uff09\uff1d\u8d08\u4e0e\u7a0e\u306e\u984d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u203b\uff11\uff09\u3000\u8ab2\u7a0e\u4fa1\u683c\uff1a\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u984d\u63a7\u9664\u5f8c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u203b\uff12\uff09\u3000\u7279\u4f8b\u7a0e\u7387\uff1a\u63aa\u7f6e\u6cd570\u6761\u306e\uff12\u306e\uff14\u7b2c\uff11\u9805\u306b\u63b2\u3052\u308b\u7a0e\u7387\uff08\u4e0b\u8868\u53c2\u7167\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u203b\uff13\uff09\u3000\u4e00\u822c\u7a0e\u7387\uff1a\u76f8\u7d9a\u7a0e\u6cd5\u7b2c21\u6761\u306e\uff17\u306b\u63b2\u3052\u308b\u7a0e\u7387\uff08\u4e0b\u8868\u53c2\u7167\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-51856\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-3.png\" alt=\"\u8ab2 \u7a0e \u4fa1 \u683c \u6539\u6b63\u524d\u306e\u7a0e\u7387 \u6539\u6b63\u5f8c\u306e\u7a0e\u7387 \u7279\u4f8b\u7a0e\u7387 \u4e00\u822c\u7a0e\u7387 \uff5e 200\u4e07\u5186\u4ee5\u4e0b 10\uff05 10\uff05 10\uff05 200\u4e07\u5186\u8d85\u3000\uff5e\u3000\u3000300\u4e07\u5186\u4ee5\u4e0b 15\uff05 15\uff05 15\uff05 300\u4e07\u5186\u8d85\u3000\uff5e\u3000\u3000400\u4e07\u5186\u4ee5\u4e0b 20\uff05 20\uff05 400\u4e07\u5186\u8d85\u3000\uff5e\u3000\u3000600\u4e07\u5186\u4ee5\u4e0b 30\uff05 20\uff05 30\uff05 600\u4e07\u5186\u8d85\u3000\uff5e\u30001,000\u4e07\u5186\u4ee5\u4e0b 40\uff05 30\uff05 40\uff05 1,000\u4e07\u5186\u8d85\u3000\uff5e\u30001,500\u4e07\u5186\u4ee5\u4e0b 50\uff05 40\uff05 45\uff05 1,500\u4e07\u5186\u8d85\u3000\uff5e\u30003,000\u4e07\u5186\u4ee5\u4e0b 45\uff05 50\uff05 3,000\u4e07\u5186\u8d85\u3000\uff5e\u30004,500\u4e07\u5186\u4ee5\u4e0b 50\uff05 55\uff05 4,500\u4e07\u5186\u8d85\u3000\uff5e 55\uff05\" width=\"550\" height=\"262\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-3.png 920w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-3-300x142.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u203b\uff14\uff09\u3000\u5408\u8a08\u8d08\u4e0e\u4fa1\u984d\uff1a\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u57fa\u790e\u306b\u7b97\u5165\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u5f8c<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u203b\uff15\uff09\u3000\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\uff1a\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u306e\u4fa1\u984d\u3067\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u5f8c<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3010\u5177\u4f53\u4f8b\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#800000;\"><\/div>\n<p>\u8d08\u4e0e\u306b\u3088\u308a\u3001\u6b21\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000<span style=\"color: #800000;\">\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\uff1a<\/span>3,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000<span style=\"color: #333399;\">\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523<\/span>\uff1a2,000,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u5408\u8a08\u8d08\u4e0e\u8ca1\u7523\uff1a5,000,000\u5186<\/p>\n<\/div><\/div>\n<p><strong>\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u4fa1\u683c<\/strong><br \/>\n5,000,000\u5186\uff0d1,100,000\u5186\uff08\u57fa\u790e\u63a7\u9664\uff09\uff1d3,900,000\u5186<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u7a0e\u984d<\/strong><br \/>\n<span style=\"color: #800000;\">\u2460\u3000\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u5bfe\u5fdc\u5206<\/span><br \/>\n\u8ab2\u7a0e\u4fa1\u683c200\u4e07\u5186\u8d85400\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u21d2\u8ab2\u7a0e\u4fa1\u683c\u00d715\uff05\uff0d10\u4e07\u5186\uff1d\u8d08\u4e0e\u7a0e\u306e\u984d<br \/>\n<strong> <\/strong>3,900,000\u5186\u00d715\uff05\uff0d100,000\u5186\uff1d485,000\u5186<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-51857\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-4.png\" alt=\"\" width=\"281\" height=\"45\" \/><\/p>\n<p><span style=\"color: #333399;\">\u2461\u3000\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u5bfe\u5fdc\u5206<\/span><br \/>\n\u8ab2\u7a0e\u4fa1\u683c300\u4e07\u5186\u8d85400\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u21d2\u8ab2\u7a0e\u4fa1\u683c\u00d720\uff05\uff0d25\u4e07\u5186\uff1d\u8d08\u4e0e\u7a0e\u306e\u984d<br \/>\n<strong> <\/strong>3,900,000\u5186\u00d720\uff05\uff0d250,000\u5186\uff1d530,000\u5186<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-51857\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/08\/sokuho-zoyo-sotsu1-5.png\" alt=\"\" width=\"282\" height=\"41\" \/><\/p>\n<p>\u2462\u3000<span style=\"color: #800000;\">\u2460<\/span>\uff0b<span style=\"color: #333399;\">\u2461<\/span>\uff1d503,000\u5186<strong>\uff08\u8d08\u4e0e\u7a0e\u306e\u984d\uff09<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#800000;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff15<span style=\"color: #333399;\">\u300a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u306e\u7279\u4f8b\u300b<\/span>\u95a2\u9023<\/strong><\/h4>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u3001\u6700\u7d42\u7684\u306b\u306f\u76f8\u7d9a\u6642\u306b\u76f8\u7d9a\u7a0e\u3068\u3057\u3066\u7cbe\u7b97\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u8cc7\u7523\u306e\u79fb\u8ee2\u6642\u671f\u306e\u9078\u629e\u304c\u67d4\u8edf\u306b\u884c\u3048\u308b\u3053\u3068\u3068\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u5c64\u306b\u3068\u3063\u3066\u306f\u3001\u7a0e\u8ca0\u62c5\u306a\u304f\u65e9\u671f\u306b\u6b21\u306e\u4e16\u4ee3\u306b\u8ca1\u7523\u79fb\u8ee2\u304c\u884c\u3048\u308b\u3068\u3044\u3063\u305f\u5229\u70b9\u304c\u3042\u3063\u305f\u304c\u3001\u8d08\u4e0e\u8005\u306e\u5e74\u9f62\u306f<span style=\"color: #333399;\">\u300c65\u6b73\u4ee5\u4e0a\u300d<\/span>\u3001\u53d7\u8d08\u8005\u306f<span style=\"color: #333399;\">\u300c20\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u63a8\u5b9a\u76f8\u7d9a\u4eba\u300d<\/span>\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306f\u3001\u8d08\u4e0e\u8005\u306e\u5e74\u9f62\u304c<span style=\"color: #b22222;\">\u300c60\u6b73\u4ee5\u4e0a\u300d<\/span>\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u307e\u305f\u3001\u53d7\u8d08\u8005\u306e\u7bc4\u56f2\u306b<span style=\"color: #b22222;\">\u300c20\u6b73\u4ee5\u4e0a\u306e\u5b6b\u300d<\/span>\u304c\u52a0\u3048\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306e\u901a\u9054\u6539\u6b63\u3067\u306f\u3001\u5b6b\u3068\u306a\u308b\u524d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u4e0d\u9069\u7528\uff08\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff15\u7b2c\uff12\u9805\uff09\u306b\u3064\u3044\u3066\u3001\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u65e8\u88dc\u8db3\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u5e74\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u8d08\u4e0e\u8005\u306e\u5b50\u3068\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u8d08\u4e0e\u8005\u306e\u5b6b\u306b\u306a\u3063\u305f\u8005\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u4e00\u5e74\u306b\u304a\u3051\u308b\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u990a\u5b50\u7e01\u7d44\u524d\u306e\u8d08\u4e0e\u306f\u66a6\u5e74\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u990a\u5b50\u7e01\u7d44\u5f8c\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u307f\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\uff08<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\/bessi4.pdf#page=4\" target=\"_blank\">70\u306e\uff12\u306e\uff15\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u6bb5\u968e\u306b\u304a\u3051\u308b\u7533\u544a\u624b\u7d9a\u7b49\u3001\u76f8\u7d9a\u6bb5\u968e\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u7b49\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u95a2\u4fc2\u901a\u9054\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905419\uff0d11\u300121\u306e\uff19\uff0d\uff12\u300121\u306e\uff19\uff0d\uff13\u300121\u306e\uff19\uff0d\uff15\u304b\u308921\u306e18\uff0d\uff12\uff09\u3092\u6e96\u7528\u3059\u308b\u65e8\u3092\u88dc\u8db3\u3057\u3066\u3044\u308b\uff08<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\/bessi4.pdf#page=5\" target=\"_blank\">70\u306e\uff12\u306e\uff15\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u5e73\u621026\u5e74\uff16\u670830\u65e5\u4ed8\u3051\u3001\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u304c\u884c\u308f\u308c\uff088\/4\u516c\u8868\uff09\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u305f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12\u306e\uff14\u300a\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u7a0e\u7387\u306e\u7279\u4f8b\u300b\u53ca\u3073\u540c\u6cd570\u6761\u306e\uff12\u306e\uff15\u300a\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u306e\u7279\u4f8b\u300b\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u6574\u5099\u304c\u884c\u308f\u308c\u305f\uff08\u5225\u7d19\uff14\uff09\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":[315,447],"backnumber":[1756],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 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