{"id":77931,"date":"2015-10-01T10:15:02","date_gmt":"2015-10-01T01:15:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=77931"},"modified":"2015-09-30T19:38:41","modified_gmt":"2015-09-30T10:38:41","slug":"inheritance-article-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-101\/","title":{"rendered":"\u3014\u5e73\u621027\u5e74\u5206\u3015\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u306e\u6539\u6b63\u300d\uff5e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u5e73\u621027\u5e74\u5206\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u306e\u6539\u6b63\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u30cd\u30af\u30b9\u30c8<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u6839\u5cb8\u3000\u4e8c\u826f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\uff09\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u305d\u306e\u3046\u3061\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u5e73\u621025\u5e74\u6539\u6b63\u6cd5\u9644\u5247\uff11\u2464\u30cf\u300185\u2461\uff09\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u4e0a\u9650\u304c\u3001\u300c240\u33a1\u300d\u304b\u3089\u300c330\u33a1\u300d\u3078\u62e1\u5145\u3055\u308c\u305f\uff08\u63aa\u6cd569\u306e\uff14\u2461\u4e8c\uff09\u3002<\/p>\n<p>\u65b0\u305f\u306a\u9069\u7528\u4e0a\u9650\u9762\u7a4d330\u33a1\u306f\u3001\u8ca1\u52d9\u7701\u7acb\u6cd5\u62c5\u5f53\u8005\u306b\u3088\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u306b\u3088\u308a\u8a2d\u5b9a\u3055\u308c\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u300c\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/pdf\/p0582_0687.pdf#page=6\" target=\"_blank\">587\u9801<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u65b0\u305f\u306a\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u4e0a\u9650\u300c330\u33a1\u300d\u306f\u3001<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u30fb\u3000\u5927\u90fd\u5e02\u570f\u306b\u304a\u3044\u3066\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4e8b\u6848\u306e\u5e73\u5747\u7684\u306a\u5b85\u5730\u9762\u7a4d\u3067\u3042\u308b360\u33a1\uff08\u4e09\u5927\u90fd\u5e02\u570f\u306e\u65e2\u6210\u5e02\u8857\u5730\u7b49\u306e\u570f\u5185\u306b\u6240\u5728\u3059\u308b\u7a0e\u52d9\u7f72\u3054\u3068\u306e\u5b9f\u7e3e\uff09\u3001<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u30fb\u3000\u5168\u56fd\u306e\u5c45\u4f4f\u7528\u306e\u571f\u5730\u9762\u7a4d\u306e\u5e73\u5747\u3067\u3042\u308b300\u33a1\uff08\u571f\u5730\u57fa\u672c\u7d71\u8a08\uff08\u5e73\u621020\u5e74\u5ea6\uff09\u306b\u304a\u3051\u308b\u5168\u56fd\u5e73\u5747\uff09<\/p>\n<p>\u7b49\u3092\u52d8\u6848\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u53c8\u306f\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3092\u3044\u3046\uff08\u63aa\u6cd569\u306e\uff14\u2462\u4e8c\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u30a4\u3000\u305d\u306e\u89aa\u65cf\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u305d\u306e\u5b85\u5730\u7b49\u306e\u4e0a\u306b\u5b58\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u30ed\u3000\u305d\u306e\u89aa\u65cf\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u8005\u306b\u9650\u308b\u3002\uff09\u304c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u56fd\u5185\u306b\u3042\u308b\u305d\u306e\u8005\u53c8\u306f\u305d\u306e\u8005\u306e\u914d\u5076\u8005\u306e\u6240\u6709\u3059\u308b\u5bb6\u5c4b\uff08\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u3092\u9664\u304f\u3002\uff09\u306b\u5c45\u4f4f\u3057\u305f\u3053\u3068\u304c\u306a\u3044\u8005\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u53c8\u306f\u6c11\u6cd5\u7b2c\uff15\u7de8\u7b2c\uff12\u7ae0\u306e\u898f\u5b9a\u306b\u3088\u308b\u540c\u5c45\u306e\u76f8\u7d9a\u4eba\u304c\u3044\u306a\u3044\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u30cf\u3000\u305d\u306e\u89aa\u65cf\u304c\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3092\u4e00\u8a00\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u8a00\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u304a\u3051\u3070\u5927\u534a\u306e\u30b1\u30fc\u30b9\u3067\u306f\u6b63\u89e3\u3068\u306a\u308b\u3002\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3082\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\uff08\u4e0a\u8a18\u30cf\uff09\u3001\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u307f\u3092\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u3057\u3066\u9078\u629e\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u9650\u5ea6\u9762\u7a4d\u306e\u8abf\u6574\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u9650\u5ea6\u9762\u7a4d\uff08\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49400\u33a1\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49330\u33a1\uff09\u307e\u3067\u9069\u7528\u304c\u53ef\u80fd\u3068\u3055\u308c\u305f\u3002\u305f\u3060\u3057\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u8abf\u6574\u3092\u884c\u3046\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\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:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2460\u3000\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u3067\u3042\u308b\u5834\u5408<br \/>\n\u305d\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08\u304c400\u33a1\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2461\u3000\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\u5834\u5408<br \/>\n\u305d\u306e\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08\u304c330\u33a1\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u2462\u3000\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u304c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\u5834\u5408<br \/>\n\u6b21\u306e\u30a4\u3001\u30ed\u53ca\u3073\u30cf\u306e\u9762\u7a4d\u306e\u5408\u8a08\u304c200\u33a1\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u3067\u3042\u308b\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08\u00d7200\uff0f400<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30ed\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08\u00d7200\uff0f330<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30cf\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u9762\u7a4d\u306e\u5408\u8a08<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u3068\u306f\u3001<span style=\"color: #333399;\">\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d<\/span>\u53c8\u306f<span style=\"color: #800000;\">\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d<\/span>\u3092\u3044\u3046\uff08\u63aa\u6cd569\u306e\uff14\u2461\u4e00\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\uff08\u30a2\uff09\u3000\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u306f<\/strong><\/span><\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u53ca\u3073\u6e96\u4e8b\u696d\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u30a4\u53ca\u3073\u30cf\u306b\u304a\u3044\u3066\u540c\u3058\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3044\u3046\uff08\u63aa\u6cd569\u306e\uff14\u2462\u4e00\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\u305d\u306e\u89aa\u65cf\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u66f8\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u305d\u306e\u5b85\u5730\u7b49\u306e\u4e0a\u3067\u55b6\u307e\u308c\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u305d\u306e\u89aa\u65cf\u304c\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u81ea\u5df1\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u4e00\u8a00\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u8a00\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u4ee5\u5916\u3002\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u304f\u696d\u52d9\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u304a\u3051\u3070\u5927\u534a\u306e\u30b1\u30fc\u30b9\u3067\u306f\u6b63\u89e3\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u4ee5\u5916\u3002\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u304f\u696d\u52d9\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3082\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\uff08\u4e0a\u8a18\u30ed\uff09\u3001\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\uff08\u30a4\uff09\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u306f<\/strong><\/span><\/p>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u305d\u306e\u4ed6\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u3068\u4e00\u5b9a\u306e\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u304c\u6709\u3059\u308b\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d\u304c\u305d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306b\u4fc2\u308b\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d\u306e10\u5206\u306e\uff15\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u4ee5\u5916\u3002\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u304f\u696d\u52d9\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u305d\u306e\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba\u306e\u3046\u3061\u306b\u305d\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u3067\u3042\u308b\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u304a\u308a\u3001\u305d\u306e\u5b85\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u89aa\u65cf\u304c\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u5b85\u5730\u7b49\u3092\u3044\u3046\uff08\u63aa\u6cd569\u306e\uff14\u2462\u4e09\uff09\u3002<\/p>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u4e00\u8a00\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u8a00\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u4e00\u5b9a\u306e\u95a2\u4fc2\u304c\u3042\u308b\u540c\u65cf\u4f1a\u793e\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u4ee5\u5916\u3002\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u304f\u696d\u52d9\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3092\u60f3\u5b9a\u3059\u308c\u3070\u3088\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\u53ca\u3073\u6e96\u4e8b\u696d\u306b\u9650\u308b\u3002\u4ee5\u4e0b\u300c\u8cb8\u4ed8\u4e8b\u696d\u300d\u3068\u3044\u3046\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u3067\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3092\u3044\u3046\uff08\u63aa\u6cd569\u306e\uff14\u2462\u56db\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30a4\u3000\u305d\u306e\u89aa\u65cf\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u305d\u306e\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u304e\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30ed\u3000\u305d\u306e\u89aa\u65cf\u304c\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u8005\u3067\u3042\u3063\u3066\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u6240\u6709\u3057\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5b85\u5730\u7b49\u3092\u81ea\u5df1\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u4e00\u8a00\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u8a00\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\uff08\u696d\u52d9\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3092\u30a4\u30e1\u30fc\u30b8\u3057\u3066\u304a\u3051\u3070\u5927\u534a\u306e\u30b1\u30fc\u30b9\u3067\u306f\u6b63\u89e3\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u81ea\u8ee2\u8eca\u99d0\u8eca\u5834\u696d\uff08\u696d\u52d9\u7684\u898f\u6a21\u3067\u3042\u308b\u5834\u5408\u3082\u542b\u3080\uff09\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u3082\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\uff08\u4e0a\u8a18\u30ed\uff09\u3001\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f<\/strong><\/h4>\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u9762\u7a4d\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u69d8\u5f0f\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h27pdf\/31.pdf\" target=\"_blank\">\u7b2c11\u30fb11\u306e\uff12\u8868\u306e\u4ed8\u8868\uff11<\/a>\u3067\u8a08\u7b97\u3055\u308c\u308b\u3002\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u8d64\u7dda<\/span>\u3067\u56f2\u3093\u3060\u90e8\u5206\u304c\u3001\u3053\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4fee\u6b63\u3055\u308c\u305f\u90e8\u5206\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku2-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-77933\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku2-1.png\" alt=\"\" width=\"650\" height=\"910\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku2-1.png 1116w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku2-1-214x300.png 214w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/H27sozoku-shinkoku2-1-731x1024.png 731w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u5e73\u621027\u5e74\u5206\u4ee5\u964d\u7528\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u81ea\u5df1\u7533\u544a\u3059\u308b\u8005\u306e\u5897\u52a0\u3092\u898b\u8fbc\u3093\u3067\u3001\u4ed6\u306e\u7279\u4f8b\u9069\u7528\u3068\u6df7\u4e71\u3057\u306a\u3044\u3088\u3046\u63d0\u51fa\u66f8\u985e\u306e\u660e\u78ba\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3002\u5e73\u621026\u5e74\u5206\u307e\u3067\u3068\u306f\u69d8\u5f0f\u756a\u53f7\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\uff08\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u306e\u3053\u3068\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3088\u308a\u300c\u5e73\u621027\u5e74\u5206\u7528\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u300d\u65b0\u69d8\u5f0f\u304c\u516c\u8868\uff5e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u7b49\u306b\u5bfe\u5fdc\u3002\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u9069\u7528\u8005\u306e\u63d0\u51fa\u69d8\u5f0f\u304c\u660e\u77ad\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-34\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3088\u308a\u300c\u5e73\u621027\u5e74\u5206\u7528\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u300d\u65b0\u69d8\u5f0f\u304c\u516c\u8868\uff5e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0b\u3052\u7b49\u306b\u5bfe\u5fdc\u3002\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u9069\u7528\u8005\u306e\u63d0\u51fa\u69d8\u5f0f\u304c\u660e\u77ad\u306b\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u5b9f\u52d9\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u30fb\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u3068\u3044\u3046\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u9762\u7a4d\u306f\u5897\u52a0\u3059\u308b\u305f\u3081\u3001\u52b9\u679c\u7684\u306b\u6d3b\u7528\u3067\u304d\u308c\u3070\u76f8\u7d9a\u7a0e\u3092\u5727\u7e2e\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08\u4e0a\u9650330\u33a1\u300180\uff05\u8a55\u4fa1\u6e1b\uff09\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\uff08\u4e0a\u9650400\u33a1\u300180\uff05\uff09\u3068\u306f\u5b8c\u5168\u4f75\u7528\u53ef\u80fd\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u4e8b\u6848\u3067\u306f\u5f93\u524d\u3068\u6bd4\u8f03\u3057\u3066\u5927\u5e45\u306a\u7a0e\u984d\u5727\u7e2e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002\u3057\u304b\u3057\u3001\u5b9f\u52d9\u7684\u306b\u306f\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u306f\u591a\u304f\u306f\u306a\u3044\u3068\u63a8\u6e2c\u3055\u308c\u3001\u591a\u304f\u306f\u76f8\u7d9a\u8ca1\u7523\u304c\u81ea\u5b85\u571f\u5730\u306e\u307f\u306e\u5834\u5408\u3001\u53c8\u306f\u81ea\u5b85\u571f\u5730\u306b\u52a0\u3048\u3066\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u6577\u5730\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3067\u3042\u308b\u3068\u63a8\u6e2c\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u3066\u3001\u4ee5\u4e0b\u3001\u76f8\u7d9a\u8ca1\u7523\u304c\u2460\u81ea\u5b85\u571f\u5730\u306e\u307f\u306e\u5834\u5408\u3001\u2461\u81ea\u5b85\u571f\u5730\u306b\u52a0\u3048\u3066\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u6577\u5730\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u306b\u3088\u308b\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u76f8\u7d9a\u8ca1\u7523\u304c\u81ea\u5b85\u306e\u307f\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u3053\u306e\u5834\u5408\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u304c330\u33a1\u307e\u3067\u306b\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u306e\u307f\u5f71\u97ff\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u76f8\u7d9a\u8ca1\u7523\u304c\u81ea\u5b85\u571f\u5730\u306b\u52a0\u3048\u3066\u3001\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u6577\u5730\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u3053\u306e\u5834\u5408\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u304c330\u33a1\u307e\u3067\u306b\u4e0a\u9650\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u9069\u7528\u53ef\u80fd\u306a\u9762\u7a4d\u304c\u5897\u52a0\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u9069\u7528\u3067\u304d\u308b\u9762\u7a4d\u304c\u3001\u6539\u6b63\u524d\u3068\u6bd4\u8f03\u3057\u3066\u3001\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3092\u793a\u3057\u305f\u307b\u3046\u304c\u7406\u89e3\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u4ee5\u4e0b\u4e8b\u4f8b\u3067\u793a\u3059\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u300a\u30b1\u30fc\u30b9\u300b<\/strong><\/span><\/h4>\n<ul>\n<li><strong>\u81ea\u5b85\u571f\u5730\uff1a200\u33a1<\/strong><\/li>\n<li><strong>\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u6577\u5730\uff1a400\u33a1<\/strong><\/li>\n<li><strong>\u3044\u305a\u308c\u3082\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3001\u304b\u3064\u3001\u540c\u4e00\u4fa1\u683c\u306e\u8def\u7dda\u4fa1\u306b\u63a5\u9053\u3057\u3066\u3044\u308b\u3068\u3059\u308b\u3002<\/strong><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4><strong><span style=\"color: #333399;\">\u3008\u6539\u6b63\u524d\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u9069\u7528\u5bfe\u8c61\u9762\u7a4d<\/strong><br \/>\n\u30fb\u81ea\u5b85\u571f\u5730\uff1a200\u33a1\uff08\uff1c\u4e0a\u9650240\u33a1\uff09<br \/>\n\u30fb\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u571f\u5730\uff1a<span style=\"text-decoration: underline;\"><strong>33.3\u33a1<\/strong><\/span><\/li>\n<\/ul>\n<div style=\"padding-left: 30px;\">\uff08\u7b97\u5b9a\u5f0f\uff09<\/div>\n<ul>\n<ul>\n<li>\u6761\u6587\u306b\u5f93\u3044\u3001\u7b97\u5b9a\u904e\u7a0b\u3092\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<br \/>\n\u30fb200\u33a1\u00d7\uff15\/\uff13\uff0b<span style=\"color: #333399;\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/span>\u00d7\uff12\uff1d400<br \/>\n\u30fb<span style=\"color: #333399;\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/span>\uff1d\uff08400\uff0d200\u00d7\uff15\/\uff13\uff09\u00f7\uff12\uff1d<strong>33.3<\/strong><\/li>\n<\/ul>\n<\/ul>\n<h4><strong><span style=\"color: #800000;\">\u3008\u6539\u6b63\u5f8c\u3009<\/span><\/strong><\/h4>\n<ul>\n<li><strong>\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u9069\u7528\u5bfe\u8c61\u9762\u7a4d<\/strong><br \/>\n\u30fb\u81ea\u5b85\u571f\u5730\uff1a200\u33a1\uff08\uff1c\u4e0a\u9650330\u33a1\uff09<br \/>\n\u30fb\u8cc3\u8cb8\u30a2\u30d1\u30fc\u30c8\u571f\u5730\uff1a<span style=\"text-decoration: underline;\"><strong>78.7\u33a1<\/strong><\/span><\/li>\n<\/ul>\n<div style=\"padding-left: 30px;\">\uff08\u7b97\u5b9a\u5f0f\uff09<\/div>\n<ul>\n<ul>\n<li>\u6761\u6587\u306b\u5f93\u3044\u3001\u7b97\u5b9a\u904e\u7a0b\u3092\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<br \/>\n\u30fb200\u33a1\u00d7200\/330\uff0b<span style=\"color: #333399;\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/span>\uff1d200<br \/>\n\u30fb<span style=\"color: #333399;\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/span>\uff1d200\uff0d200\u00d7200\/330\uff1d<strong>78.7<\/strong><\/li>\n<\/ul>\n<\/ul>\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:#800080;\">\n\t\t<h4 style=\"padding-left: 30px;\"><span style=\"color: #800080;\"><strong>\u25b7\u7d50\u8ad6<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u9762\u7a4d\u304c45.4\u33a1\uff08\uff1d78.7\uff0d33.3\uff09\u5206\u5897\u52a0\u3059\u308b\u3002\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u9762\u7a4d\u304c330\u33a1\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u540c\u69d8\u306b\u5f71\u97ff\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u5e73\u621027\u5e74\u5206\u3015\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\uff09\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u304c\u3001\u305d\u306e\u3046\u3061\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u62e1\u5145\u3001\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u63aa\u6cd5\u5e73\u621025\u5e74\u6539\u6b63\u9644\u5247\uff11\u2464\u30cf\u300185\u2461\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":[192,177,167,181,290],"tags":[448,531,443],"backnumber":[1813],"series":[961],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-28 22:27:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77931"}],"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=77931"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/77931\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=77931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=77931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=77931"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=77931"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=77931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}