{"id":77595,"date":"2015-09-17T10:15:38","date_gmt":"2015-09-17T01:15:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77595"},"modified":"2016-05-19T12:26:47","modified_gmt":"2016-05-19T03:26:47","slug":"inheritance-article-99","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-99\/","title":{"rendered":"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u30fb\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"text-align: center; margin-bottom: 0px;\"><span style=\"color: #000080;\"><strong>\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b<\/strong><\/span><\/p>\n<h4 style=\"text-align: center;\"><strong>\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u30fb\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300e\u53d6\u5f97\u300f\u306b\u4fc2\u308b\u8981\u4ef6\u300d\uff5e\u300c\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u6642\u671f\u300d\u300c\u571f\u5730\u7b49\u306e\u53d6\u5f97\u3068\u540d\u7fa9\u300d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-96\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u300c\u53d6\u5f97\u6642\u671f\u300d\u3001\u300c\u571f\u5730\u7b49\u306e\u53d6\u5f97\u300d\u300c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09\u3068\u306e\u4f75\u7528\u300d\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u306f\u300c\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u300d\u53ca\u3073\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u300d\u306e\u9069\u7528\u95a2\u4fc2\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#006400;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u3010\u5177\u4f53\u4f8b\u2460\u3011<\/strong><\/span><br \/>\n<strong> \uff5e\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\uff5e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#006400;\"><\/div>\n<p>\u79c1\u306f\u7236\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d11,000\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u53d6\u5f97\u3057\u3001\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3064\u3082\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\uff13\u5e74\u4ee5\u5185\u306b\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3002<br \/>\n\u307e\u305f\u3001\u4eee\u306b\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u304b\u3002<\/p>\n<p><!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD853F;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3010\u56de\u7b54\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD853F;\"><\/div>\n\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u984d\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u3055\u308c\u306a\u3044\u3002<br \/>\n\u307e\u305f\u3001\u4eee\u306b\u8d08\u4e0e\u5f8c\u305d\u306e\u5e74\u4e2d\u306b\u7236\u304c\u6b7b\u4ea1\u3057\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e\u8005\u304c\u8d08\u4e0e\u3057\u305f\u5e74\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e\u8005\u304c\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u5e74\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u3092\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u53d7\u8d08\u8005\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u4ee440\u306e\uff14\u306e\uff12\u2469\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u7279\u5b9a\u53d7\u8d08\u8005\u304c\u3001\u305d\u306e\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e\u8005\u304b\u3089\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u7279\u5b9a\u53d7\u8d08\u8005\u304c\u3001\u6b21\u306b\u63b2\u3052\u308b\u8005\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u305d\u306e\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e\u8005\u306b\u4fc2\u308b\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u3092\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u4e2d\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e\u8005\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u8005<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u671f\u9650\u5185\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/jutakushutoku-tokurei5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-77596\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/jutakushutoku-tokurei5-1.png\" alt=\"\" width=\"650\" height=\"77\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/jutakushutoku-tokurei5-1.png 1195w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/jutakushutoku-tokurei5-1-300x35.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/jutakushutoku-tokurei5-1-1024x121.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f4f\u5b85\u8cc7\u91d1\u8d08\u4e0e\u8005\u304c\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u5e74\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u306a\u304f\u3001\u8d08\u4e0e\u3055\u308c\u305f\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u984d\u306f\u3001\u66a6\u5e74\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u53c8\u306f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u898f\u5b9a\u306b\u3088\u308a\u305d\u306e\u8d08\u4e0e\u3092\u3057\u305f\u8005\u306e\u6b7b\u4ea1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u57fa\u790e\u306b\u7b97\u5165\u3055\u308c\u308b\uff08<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\/70_3\/04.htm#a-2-14\" target=\"_blank\">\u63aa\u901a70\u306e\uff12\uff0d14\u306a\u304a\u66f8\u304d<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u306e\u9069\u7528\u9806\u5e8f<\/strong><\/h4>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u3001\u5f53\u8a72\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u76f8\u7d9a\u958b\u59cb\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\uff13\u5e74\u524d\u306e\u5e74\u306b\uff12\u56de\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u7279\u4f8b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u5f53\u8a72\u5e74\u5206\u306e\u8d08\u4e0e\u7a0e\u306b\u3064\u304d\u7279\u4f8b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u5f53\u8a72\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\u7279\u4f8b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u91d1\u984d\u3092\u8d85\u3048\u3001\u304b\u3064\u3001\u5f53\u8a72\u8d08\u4e0e\u306b\u4fc2\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u3046\u3061\u306b\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u304c\u3042\u308b\u3068\u304d\u306b\u304a\u3051\u308b\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306f\u3001\u307e\u305a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u4e0a\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u304b\u3089\u9069\u7528\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\uff08<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\/70_3\/04.htm#a-2-12\" target=\"_blank\">\u63aa\u901a70\u306e\uff12\uff0d12<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7279\u5b9a\u53d7\u8d08\u8005\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u524d\u306b\u7533\u544a\u66f8\u7b49\u3092\u63d0\u51fa\u3057\u306a\u3044\u3067\u6b7b\u4ea1\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff12<\/strong>\u3068\u306f\u9006\u306b\u3001\u7279\u5b9a\u53d7\u8d08\u8005\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u671f\u9650\u524d\u306b\u7533\u544a\u66f8\u7b49\u3092\u63d0\u51fa\u3057\u306a\u3044\u3067\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7279\u5b9a\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u4eba\u53ca\u3073\u5305\u62ec\u53d7\u907a\u8005\u306f\u3001\u305d\u306e\u7533\u544a\u66f8\u7b49\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306f\u3001\u305d\u306e\u7279\u5b9a\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u4eba\u304c\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u4ee440\u306e\uff14\u306e\uff12\u246a\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#006400;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u3010\u5177\u4f53\u4f8b\u2461\u3011<\/strong><\/span><br \/>\n<strong> \uff5e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\uff5e<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#006400;\"><\/div>\n<p>\u79c1\u306f\u3001\u7236\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d11,000\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u65b0\u7bc9\u4e2d\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u8ee2\u52e4\u306e\u8f9e\u4ee4\u3092\u53d7\u3051\u3001\u7533\u544a\u671f\u9650\u524d\u306b\u5730\u65b9\u652f\u5e97\u306b\u8d74\u4efb\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u65b0\u5c45\u306b\u306f\u59bb\u3068\u5b50\u304c\u4f4f\u3080\u4e88\u5b9a\u3067\u3042\u308b\u304c\u3001\u7279\u4f8b\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u308b\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD853F;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3010\u56de\u7b54\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD853F;\"><\/div>\n<p>\u8ee2\u52e4\u7b49\u306e\u5834\u5408\u306f\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u7279\u4f8b\u306e\u9069\u7528\u306f\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#4682B4;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u8d08\u4e0e\u306e\u7279\u4f8b\u306b\u304a\u3044\u3066\u3001\u300c\u7279\u5b9a\u53d7\u8d08\u8005\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u3068\u304d\u3001\u53c8\u306f\u540c\u65e5\u5f8c\u9045\u6ede\u306a\u304f\u7279\u5b9a\u53d7\u8d08\u8005\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3068\u304d\u300d\u3068\u306f\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u305d\u306e\u5168\u984d\u3092\u5145\u3066\u3066\u4f4f\u5b85\u7528\u5bb6\u5c4b\u7b49\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u8005\u304c\u3001\u4f4f\u5b85\u7528\u5bb6\u5c4b\u7b49\u3092\u73fe\u306b\u305d\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u3068\u304d\u3001\u53c8\u306f\u305d\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u7b49\u3092\u305d\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3068\u304d\u3092\u3044\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u8005\u304c\u3001\u8ee2\u52e4\u3001\u8ee2\u5730\u7642\u990a\u305d\u306e\u4ed6\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308a\u3001\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u305d\u306e\u4ed6\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3068\u65e5\u5e38\u306e\u8d77\u5c45\u3092\u5171\u306b\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u304c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\u53c8\u306f\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3068\u304d\u3067\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u89e3\u6d88\u3057\u305f\u5f8c\u306f\u305d\u306e\u8005\u304c\u5171\u306b\u5f53\u8a72\u4f4f\u5b85\u7528\u5bb6\u5c4b\u7b49\u306b\u5c45\u4f4f\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\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\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/04.htm#a-2-2\" target=\"_blank\">\u63aa\u901a70\u306e\uff12\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p>\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3068\u306f\u3001\u305d\u306e\u8005\u304c\u751f\u6d3b\u306e\u62e0\u70b9\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u3044\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u8005\u306e\u89aa\u65cf\u3092\u5c45\u4f4f\u3055\u305b\u308b\u305f\u3081\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u65b0\u7bc9\u7b49\u306f\u3001\u7279\u4f8b\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u8005\u304c\u3001\u8ee2\u52e4\u7b49\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u7531\u306b\u3088\u308a\u4e00\u6642\u7684\u306b\u5bb6\u65cf\u3068\u5225\u5c45\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u307e\u3067\u9069\u7528\u3092\u8a8d\u3081\u306a\u3044\u3068\u3059\u308b\u3053\u3068\u306f\u9069\u5f53\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u8005\u304c\u8ee2\u52e4\u7b49\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308a\u3001\u305d\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u304c\u305d\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3092\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u89e3\u6d88\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8005\u304c\u5171\u306b\u305d\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u8005\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u308b\u3002<\/p>\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\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_3\/04.htm#a-2-13\" target=\"_blank\">\u63aa\u901a70\u306e\uff12\uff0d13<\/a>\uff09\u3002<\/p>\n<p>\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u4ee5\u5916\u306e\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u66a6\u5e74\u8ab2\u7a0e\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306b\u4fc2\u308b\u7279\u5225\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u306a\u3044\u3067\u8d08\u4e0e\u7a0e\u3092\u8a08\u7b97\u3059\u308b\uff08<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\/70_3\/04.htm#a-2-13\" target=\"_blank\">\u63aa\u901a70\u306e\uff12\uff0d13\uff08\u6ce8\uff09<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4fee\u6b63\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u66f4\u6b63\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd570\u306e\uff12\u2464\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\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>\u79c1\u306f\u7236\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d11,000\u4e07\u5186\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u53d6\u5f97\u3057\u3001\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3064\u3082\u308a\u3067\u3042\u308b\u3002<br \/>\n\uff13\u5e74\u4ee5\u5185\u306b\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3002<br \/>\n\u307e\u305f\u3001\u4eee\u306b\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u7236\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u304b\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":[314,507,315],"backnumber":[1811],"series":[966],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 06:28:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77595"}],"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=77595"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77595\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=77595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=77595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=77595"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=77595"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=77595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}