{"id":81886,"date":"2015-11-11T14:12:49","date_gmt":"2015-11-11T05:12:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=81886"},"modified":"2016-07-08T18:12:28","modified_gmt":"2016-07-08T09:12:28","slug":"inheritance-report-36","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-36\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6\u300d\u3092\u516c\u8868\uff5e\uff12\u5272\u52a0\u7b97\u306e\u9069\u7528\u5bfe\u8c61\u8005\u3084\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u4fc2\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u5224\u5b9a\u7b4914\u4e8b\u4f8b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\uff12\u5272\u52a0\u7b97\u306e\u9069\u7528\u5bfe\u8c61\u8005\u3084\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u4fc2\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u5224\u5b9a\u7b4914\u4e8b\u4f8b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u304b\u3089\u306f\u57fa\u790e\u63a7\u9664\u984d\u306e\u5f15\u4e0b\u3052\u7b49\u3092\u542b\u3080\u3044\u308f\u3086\u308b\u201c\u76f8\u7d9a\u5897\u7a0e\u201d\u306e\u6539\u6b63\u304c\u65bd\u884c\u3055\u308c\u3066\u304a\u308a\u3001\u3059\u3067\u306b\u5897\u7a0e\u5f8c\u521d\u306e\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650<span style=\"font-size: 12px;\">\uff08\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u308910\u6708\u4ee5\u5185\uff09<\/span>\u3092\u8fce\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308b\u7533\u544a\u5bfe\u8c61\u8005\u306e\u62e1\u5145\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u983c\u308b\u3053\u3068\u306a\u304f\u81ea\u5df1\u7533\u544a\u3092\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u308b\u304c\u3001\u56fd\u7a0e\u5e81\u306f11\u6708\uff19\u65e5\u4ed8\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6\u300d\uff08\u4ee5\u4e0b\u300c\u4e8b\u4f8b\u96c6\u300d\uff09\u3092\u516c\u8868\u3057\u3001\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u9805\u76ee\u306b\u3064\u3044\u3066\u4e8b\u4f8b\u5f62\u5f0f\u3067\u6ce8\u610f\u559a\u8d77\u3092\u884c\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu27.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6<\/a>\u300d<\/li>\n<\/ul>\n<p style=\"padding-left: 60px;\">\u203b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/h27.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u4e00\u89a7\uff08\u5e73\u621027\u5e74\u5206\u7528\uff09<\/a>\u300d<br \/>\n\u203b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku\/shikata-sozoku2015\/index.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f\uff08\u5e73\u621027\u5e74\u5206\u7528\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u4e8b\u4f8b\u96c6\u3067\u306f\u76f8\u7d9a\u4eba\u3084\u76f8\u7d9a\u8ca1\u7523\u306e\u5224\u5b9a\u7b49\u306b\u95a2\u3057\u3001\u5404\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u3092\u542b\u3080\u4ee5\u4e0b14\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u4e3b\u306b\u57fa\u790e\u7684\u306a\u4e8b\u9805\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u8ab2\u7a0e\u5f53\u5c40\u304c\u3069\u306e\u3088\u3046\u306a\u8aa4\u308a\u304c\u591a\u3044\u3053\u3068\u3092\u8a8d\u8b58\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u5ff5\u306e\u305f\u3081\u76ee\u3092\u901a\u3057\u3066\u304a\u304d\u305f\u3044\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<h4 style=\"text-align: center;\"><strong>\u3008\u7b2c\uff11\u8868\u30fb\u7b2c\uff14\u8868\u3009<\/strong><\/h4>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2460\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u304c\u76f8\u7d9a\u3057\u305f\u5834\u5408\uff08\uff12\u5272\u52a0\u7b97\u2460\uff09<\/strong><br \/>\n<strong><span style=\"color: #cd5c5c;\">\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/span><\/strong><br \/>\n\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u88ab\u76f8\u7d9a\u4eba\u306e\u5144\u5f1f\u59c9\u59b9\u306f\uff12\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei1.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2461\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u304c\u76f8\u7d9a\u3057\u305f\u5834\u5408\uff08\uff12\u5272\u52a0\u7b97\u2461\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u5b6b\u990a\u5b50\uff08\u4ee3\u8972\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u5b6b\u990a\u5b50\u3092\u9664\u304f\uff09\u306f\u4e00\u89aa\u7b49\u306e\u8840\u65cf\u306b\u8a72\u5f53\u3059\u308b\u304c\uff12\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei2.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2462\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u5b6b\u304c\u76f8\u7d9a\u3057\u305f\u5834\u5408\uff08\uff12\u5272\u52a0\u7b97\u2462\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u4ee3\u8972\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u5b6b\uff08\u76f4\u7cfb\u5351\u5c5e\uff09\u306f\uff12\u5272\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei3.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7b2c\uff12\u8868\u3009<\/strong><\/h4>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2463\uff1a\u88ab\u76f8\u7d9a\u4eba\u3068\u990a\u5b50\u7e01\u7d44\u3092\u884c\u3063\u305f\u5b6b\u304c\u3044\u308b\u5834\u5408\uff08\u57fa\u790e\u63a7\u9664\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u57fa\u790e\u63a7\u9664\u984d\u3092\u7b97\u5b9a\u3059\u308b\u969b\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u990a\u5b50\u304c\u3044\u308b\u5834\u5408\u306e\u300c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u306b\u542b\u3081\u308b\u990a\u5b50\u306e\u6570\u306f\u3001\u5b9f\u5b50\u304c\u3044\u308b\u5834\u5408\u306f\uff11\u4eba\u307e\u3067\u3001\u5b9f\u5b50\u304c\u3044\u306a\u3044\u5834\u5408\u306f\uff12\u4eba\u307e\u3067\u3067\u3042\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei4.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7b2c\uff19\u8868\u30fb\u7b2c11\u8868\u3009<\/strong><\/h4>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2464\uff1a\u751f\u547d\u4fdd\u967a\u91d1\u3068\u3068\u3082\u306b\u6255\u623b\u3057\u3092\u53d7\u3051\u308b\u524d\u7d0d\u4fdd\u967a\u6599\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3068\u3055\u308c\u308b\u4fdd\u967a\u91d1\u306b\u306f\u3001\u4fdd\u967a\u91d1\u3068\u3068\u3082\u306b\u6255\u623b\u3057\u3092\u53d7\u3051\u308b\u524d\u7d0d\u4fdd\u967a\u6599\u3082\u542b\u307e\u308c\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei5.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7b2c11\u8868\u3009<\/strong><\/h4>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2465\uff1a\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u540d\u7fa9\u306e\u8ca1\u7523\uff08\u9810\u8caf\u91d1\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u540d\u7fa9\u306b\u304b\u304b\u308f\u3089\u305a\u88ab\u76f8\u7d9a\u4eba\u304c\u8cc7\u91d1\u3092\u62e0\u51fa\u3057\u3066\u3044\u308b\u306a\u3069\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u3068\u8a8d\u3081\u3089\u308c\u308b\u5b9a\u671f\u9810\u91d1\u7b49\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei6.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2466\uff1a\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3001\u9084\u4ed8\u91d1\u3092\u53d7\u9818\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u9084\u4ed8\u91d1\u306f\u88ab\u76f8\u7d9a\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u8ca1\u7523\u3067\u3042\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u8a72\u5f53\u3059\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei7.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2467\uff1a\u652f\u7d66\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u652f\u7d66\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u5e74\u91d1\u3092\u907a\u65cf\u304c\u8acb\u6c42\u3057\u652f\u7d66\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u907a\u65cf\u306e\u4e00\u6642\u6240\u5f97\uff08\u6240\u5f97\u7a0e\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei8.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2468\uff1a\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u751f\u547d\u4fdd\u967a\u5951\u7d04\uff08\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\uff1a\u5951\u7d04\u8005\u304c\u88ab\u76f8\u7d9a\u4eba\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u4fdd\u967a\u4e8b\u6545\uff08\u88ab\u4fdd\u967a\u8005\u306e\u6b7b\u4ea1\u306a\u3069\uff09\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3067\u3042\u3063\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5951\u7d04\u8005\u3067\u3001\u304b\u3064\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u300c\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u300d\u3068\u3057\u3066\u3001\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei9.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u2469\uff1a\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u751f\u547d\u4fdd\u967a\u5951\u7d04\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\uff1a\u5951\u7d04\u8005\u304c\u76f8\u7d9a\u4eba\uff09<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u5951\u7d04\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3067\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u6642\u306b\u304a\u3044\u3066\u3001\u307e\u3060\u4fdd\u967a\u91d1\u306e\u4fdd\u967a\u4e8b\u6545\u304c\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306f\u3001\u305d\u306e\u751f\u547d\u4fdd\u967a\u306e\u5951\u7d04\u8005\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u300c\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u300d\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\uff08\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\uff09\u3001\u89e3\u7d04\u8fd4\u623b\u91d1\u76f8\u5f53\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei10.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7b2c13\u8868\u3009<\/strong><\/h4>\n<ul>\n<li><strong>\u4e8b\u4f8b\u246a\uff1a\u304a\u5893\u306e\u8cfc\u5165\u8cbb\u7528\u306b\u4fc2\u308b\u501f\u5165\u91d1<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u751f\u524d\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u8cfc\u5165\u3057\u305f\u304a\u5893\u306e\u501f\u5165\u91d1\u306a\u3069\u76f8\u7d9a\u7a0e\u306e\u975e\u8ab2\u7a0e\u8ca1\u7523\u306b\u95a2\u3059\u308b\u50b5\u52d9\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u50b5\u52d9\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei11.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u246b\uff1a\u672a\u7d0d\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u4f4f\u6c11\u7a0e<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u50b5\u52d9\u63a7\u9664\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u50b5\u52d9\u306b\u306f\u3001\u501f\u5165\u91d1\u3084\u672a\u6255\u91d1\u306a\u3069\u306e\u307b\u304b\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304b\u3063\u305f\u7a0e\u91d1\u3067\u3001\u307e\u3060\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u3082\u306e\u3082\u542b\u307e\u308c\u308b\u3002\u76f8\u7d9a\u958b\u59cb\u65e5\u306b\u7d0d\u7a0e\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u65e2\u306b\u6210\u7acb\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u50b5\u52d9\u306b\u8a72\u5f53\u3059\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei12.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u00a0<\/a><\/li>\n<\/ul>\n<ul>\n<li><strong>\u4e8b\u4f8b\u246c\uff1a\u56e3\u4f53\u4fe1\u7528\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u3088\u308a\u8fd4\u6e08\u304c\u514d\u9664\u3055\u308c\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u56e3\u4f53\u4fe1\u7528\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u3088\u308a\u8fd4\u6e08\u304c\u514d\u9664\u3055\u308c\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u306f\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3046\u5fc5\u8981\u306e\u306a\u3044\u50b5\u52d9\u3067\u3042\u308b\u305f\u3081\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u4e0a\u3001\u50b5\u52d9\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei13.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089\u00a0<\/a><\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7b2c14\u8868\u3009<\/strong><\/h4>\n<ul>\n<li><strong>\u4e8b\u4f8b\u246d\uff1a\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u524d\uff13\u5e74\u4ee5\u5185\u306e\u8d08\u4e0e\u8ca1\u7523<\/strong><br \/>\n<span style=\"color: #cd5c5c;\"><strong>\u300a\u30dd\u30a4\u30f3\u30c8\u300b<\/strong><\/span><br \/>\n\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08110\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u8d08\u4e0e\u3067\u3042\u3063\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u524d\uff13\u5e74\u4ee5\u5185\u306b\u8ca1\u7523\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u300d\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3068\u304d\u306e\u4fa1\u984d\uff09\u3055\u308c\u308b\u3002<br \/>\n\u21d2<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/souzoku-ayamarijireishu\/ayamarijirei14.pdf\" target=\"_blank\">\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u4e8b\u4f8b\u96c6\u3067\u306f\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u300d\u3084\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u306b\u3064\u3044\u3066\u306f\u89e6\u308c\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u4e21\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\uff17\u6708\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/souzoku-tokushu\/sozoku-shinkokukisairei27.pdf\" target=\"_blank\">\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u300d\u3068\u300c\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u300d\u3092\u9069\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u3061\u3089\u3092\u5408\u308f\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/p>\n<ul>\n<li><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><\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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>\u3053\u306e\u6539\u6b63\u306b\u3088\u308b\u7533\u544a\u5bfe\u8c61\u8005\u306e\u62e1\u5145\u306b\u3088\u308a\u3001\u7a0e\u7406\u58eb\u306b\u983c\u308b\u3053\u3068\u306a\u304f\u81ea\u5df1\u7533\u544a\u3092\u3059\u308b\u7d0d\u7a0e\u8005\u306e\u5897\u52a0\u304c\u898b\u8fbc\u307e\u308c\u308b\u304c\u3001\u56fd\u7a0e\u5e81\u306f11\u6708\uff19\u65e5\u4ed8\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u300c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u96c6\u300d\uff08\u4ee5\u4e0b\u300c\u4e8b\u4f8b\u96c6\u300d\uff09\u3092\u516c\u8868\u3057\u3001\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306e\u8aa4\u308a\u3084\u3059\u3044\u9805\u76ee\u306b\u3064\u3044\u3066\u4e8b\u4f8b\u5f62\u5f0f\u3067\u6ce8\u610f\u559a\u8d77\u3092\u884c\u3063\u3066\u3044\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":[481,507,531,561,573],"backnumber":[1819],"series":[961],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-20 02:50:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/81886"}],"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=81886"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/81886\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=81886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=81886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=81886"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=81886"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=81886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}