{"id":85582,"date":"2016-01-06T10:37:53","date_gmt":"2016-01-06T01:37:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85582"},"modified":"2016-04-04T18:01:17","modified_gmt":"2016-04-04T09:01:17","slug":"inheritance-report-37","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-37\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3001\u85ac\u5c40\u306b\u652f\u6255\u308f\u308c\u308b\u4e0d\u598a\u6cbb\u7642\u8cbb\u7528\u3082\u9069\u7528\u5bfe\u8c61\u3078\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\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>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3001<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u85ac\u5c40\u306b\u652f\u6255\u308f\u308c\u308b\u4e0d\u598a\u6cbb\u7642\u8cbb\u7528\u3082\u9069\u7528\u5bfe\u8c61\u3078<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e7412\u670816\u65e5\u306b\u4e0e\u515a\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u53ca\u3073\u516c\u660e\u515a\uff09\u3088\u308a<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/131061.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u305d\u306e\u524d\u6bb5\u3067\u3042\u308b\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d\u306b\u304a\u3044\u3066<span style=\"color: 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title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/131061_1.pdf#page=47\" target=\"_blank\">\uff3045\u306b\u304a\u3044\u3066<\/a>\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\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-left: 10px; text-indent: -10px; margin-bottom: 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href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/201504_01.htm\" target=\"_blank\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u975e\u8ab2\u7a0e\u7533\u544a\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u3002<\/p>\n<p>\u5951\u7d04\u671f\u9593\u4e2d\u306b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b7b\u4ea1\u65e5\u306b\u304a\u3051\u308b\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\uff08\u975e\u8ab2\u7a0e\u7533\u544a\u66f8\u306b\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\uff09\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u652f\u51fa\u984d\uff08\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u304a\u3044\u3066\u3001\u652f\u6255\u306e\u4e8b\u5b9f\u3092\u8a3c\u3059\u308b\u66f8\u985e\u306b\u3088\u308a\u652f\u6255\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3055\u308c\u3001\u304b\u3064\u3001\u8a18\u9332\u3055\u308c\u305f\u91d1\u984d\uff09\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u3001\u8d08\u4e0e\u8005\u304b\u3089\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3053\u3068\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u53d7\u8d08\u8005\u304c50\u6b73\u306b\u9054\u3059\u308b\u3053\u3068\u306a\u3069\u306b\u3088\u308a\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u53e3\u5ea7\u306b\u4fc2\u308b\u5951\u7d04\u304c\u7d42\u4e86\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u975e\u8ab2\u7a0e\u62e0\u51fa\u984d\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u652f\u51fa\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u6b8b\u984d\u306f\u305d\u306e\u5951\u7d04\u7d42\u4e86\u6642\u306b\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3053\u3068\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5bfe\u8c61\u3068\u306a\u308b\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1<\/strong><\/h4>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09 \u3000\u7d50\u5a5a\u306b\u969b\u3057\u3066\u652f\u6255\u3046\u91d1\u92ad<\/strong>\uff08300\u4e07\u5186\u9650\u5ea6\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5206\u3079\u3093\u8cbb\u7b49\u30fb\u7523\u5f8c\u30b1\u30a2\u306b\u8981\u3059\u308b\u8cbb\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5b50\u306e\u533b\u7642\u8cbb\u3001\u5e7c\u7a1a\u5712\u30fb\u4fdd\u80b2\u6240\u7b49\u306e\u4fdd\u80b2\u6599\uff08\u30d9\u30d3\u30fc\u30b7\u30c3\u30bf\u30fc\u4ee3\u3092\u542b\u3080\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u305d\u306e\u8a73\u7d30\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b2c40\u6761\u306e\uff14\u306e\uff14\u306b\u304a\u3044\u3066\u300c\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u304c\u8ca1\u52d9\u5927\u81e3\u3068\u5354\u8b70\u3057\u3066\u5b9a\u3081\u308b\u3082\u306e\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www8.cao.go.jp\/shoushi\/budget\/pdf\/zouyozei\/kokuji.pdf\" target=\"_blank\">\u5185\u95a3\u5e9c\u544a\u793a\u7b2c48\u53f7\uff08\u5e73\u621027\u5e74\uff13\u670831\u65e5\u4ed8\uff09<\/a>\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u3046\u3061\u3001\u4eca\u56de\u3001\u5927\u7db1\u306b\u304a\u3044\u3066\u305d\u306e\u7bc4\u56f2\u304c\u62e1\u5145\u3055\u308c\u308b\u300c\u4e0d\u598a\u6cbb\u7642\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\u300d\u306f\u3001\uff14\u9805\uff11\u53f7\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\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>\u4eba\u5de5\u6388\u7cbe\u305d\u306e\u4ed6\u4e0d\u598a\u6cbb\u7642\u306b\u8981\u3059\u308b\u8cbb\u7528\u3067\u3042\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u75c5\u9662<\/span>\uff08\u533b\u7642\u6cd5\u7b2c\uff11\u6761\u306e\uff15\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u75c5\u9662\u3092\u3044\u3046\u3002\uff09\u53c8\u306f<span style=\"text-decoration: underline;\">\u8a3a\u7642\u6240<\/span>\uff08\u540c\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u8a3a\u7642\u6240\u3092\u3044\u3046\u3002\uff09\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3002<\/p>\n<\/div>\n<p>\u533b\u7642\u6cd5\u306b\u304a\u3051\u308b\u75c5\u9662\u3001\u8a3a\u7642\u6240\u306f\u3001\u6d77\u5916\u306f\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u300c\u75c5\u9662\u300d\u300c\u30af\u30ea\u30cb\u30c3\u30af\u300d\u300c\u30db\u30b9\u30d4\u30bf\u30eb\u300d\u300c\u533b\u7642\u300d\u300c\u533b\u9662\u300d\u300c\u7523\u79d1\u300d\u300c\u5a66\u4eba\u79d1\u300d\u300c\u7523\u5a66\u4eba\u79d1\u300d\u300c\u7523\u9662\u300d\u300c\u8a3a\u7642\u6240\u300d\u300c\u8a3a\u5bdf\u6240\u300d\u300c\u7642\u990a\u6240\u300d\u300c\u52a9\u7523\u6240\u300d\u300c\u52a9\u7523\u9662\u300d\u300c\u6bcd\u4e73\u76f8\u8ac7\u5ba4\u300d\u300c\u6bcd\u4e73\u80b2\u5150\u76f8\u8ac7\u5ba4\u300d\u306e\u8a18\u8f09\u304c\u3042\u308b\u5148\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www8.cao.go.jp\/shoushi\/budget\/zouyozei.html\" target=\"_blank\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/a>\u300d<br \/>\n<span style=\"color: #b22222;\">\u3014\u8ffd\u8a18\uff1a2016\/4\/1\u3015<\/span><br \/>\n<span style=\"color: #b22222;\">\u4e0a\u8a18\u30da\u30fc\u30b8\u306f\u672c\u6539\u6b63\u306b\u4f34\u3044\u5185\u5bb9\u304c\u66f4\u65b0\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\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>\u5e73\u621027\u5e7412\u670816\u65e5\u306b\u4e0e\u515a\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u53ca\u3073\u516c\u660e\u515a\uff09\u3088\u308a\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u305d\u306e\u524d\u6bb5\u3067\u3042\u308b\u300c\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d\u306b\u304a\u3044\u3066\u300c\u5c11\u5b50\u9ad8\u9f62\u5316\u306b\u6b6f\u6b62\u3081\u3092\u304b\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u306e\u5e0c\u671b\u3092\u5b9f\u73fe\u3057\u306b\u304f\u3044\u72b6\u6cc1\u3092\u514b\u670d\u3057\u3001\u5b50\u80b2\u3066\u306b\u3084\u3055\u3057\u3044\u793e\u4f1a\u3092\u5275\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u65e9\u901f\u3001\u524d\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u62e1\u5145\u304c\u56f3\u3089\u308c\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":[450,507,626],"backnumber":[1825],"series":[945],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 02:20:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/85582"}],"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=85582"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/85582\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=85582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=85582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=85582"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=85582"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=85582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}