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class=\"has-text-align-center\"><span style=\"font-size: 14pt;\"><strong>1\u5104\u5186\u00d730\uff05\uff0d700\u4e07\u5186\uff1d2300\u4e07\u5186<\/strong><\/span><\/p>\n\n\n\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u5b85\u5730\u306e\u8a55\u4fa1\u304c80\uff05\u6e1b\u984d\u3055\u308c\u308c\u3070\u30012\u5343\u4e07\u5186\u306e\u571f\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>2\u5343\u4e07\u5186\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u7387\u306f15\uff05\u3067\u63a7\u9664\u984d\u304c50\u4e07\u5186\u4ed8\u304f\u306e\u3067\u3001\u8a08\u7b97\u3059\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-text-align-center\"><span style=\"font-size: 14pt;\"><strong>2\u5343\u4e07\u5186\u00d715\uff05\uff0d50\u4e07\u5186\uff1d250\u4e07\u5186<\/strong><\/span><\/p>\n\n\n\n<p><strong class=\"yellow_line\">\u305d\u306e\u5dee\u984d\u306f2300\u4e07\u5186\uff0d250\u4e07\u5186\u3067\u30012050\u4e07\u5186\u3082\u306e\u76f8\u7d9a\u7a0e\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u8a08\u7b97\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u5b9f\u969b\u306e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u3082\u3063\u3068\u8907\u96d1\u3067\u3059\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u5927\u304d\u306a\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u304c\u671b\u3081\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u5927\u4f53\u306e\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3064\u3053\u3068\u304c\u3067\u304d\u305f\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p><strong class=\"yellow_line\">\u3053\u3053\u3067\u6c17\u306b\u306a\u308b\u306e\u304c\u201c\u6700\u5927\u3067\u201d80\uff05\u3068\u3044\u3046\u6570\u5b57\u3067\u3059\u306d\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u7279\u4f8b\u304c\u5384\u4ecb\u306a\u306e\u306f\u3001\u6e1b\u984d\u3055\u308c\u308b\u5272\u5408\u3084\u3001\u7279\u4f8b\u304c\u9069\u7528\u306b\u306a\u308b\u9762\u7a4d\u304c\u5b85\u5730\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u308f\u3063\u3066\u304f\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u7279\u4f8b\u3067\u306f\u5b85\u5730\u30924\u3064\u306e\u7a2e\u985e\u306b\u5206\u3051\u3001\u7a2e\u985e\u5225\u306b\u6e1b\u984d\u5272\u5408\u3084\u9650\u5ea6\u9762\u7a4d\u3092\u8003\u3048\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306e\u9805\u3067\u306f\u3053\u306e\u70b9\u3092\u62bc\u3055\u3048\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e1b\u984d\u5272\u5408\u3084\u9650\u5ea6\u9762\u7a4d\u306f\u5b85\u5730\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u308f\u308b<\/h2>\n\n\n\n<p>\u672c\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e4\u7a2e\u985e\u306e\u5b85\u5730\u3067\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u3001\u6e1b\u984d\u3055\u308c\u308b\u5272\u5408\u3084\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u9650\u5ea6\u9762\u7a4d\u3068\u4e00\u7dd2\u306b\u8868\u306b\u307e\u3068\u3081\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n\n<\/td><td>\n<p>\u5b85\u5730\u306e\u7a2e\u985e<\/p>\n<\/td><td>\n<p>\u6e1b\u984d\u3055\u308c\u308b\u5272\u5408<\/p>\n<\/td><td>\n<p>\u9650\u5ea6\u9762\u7a4d<\/p>\n<\/td><\/tr><tr><td>\n<p>\u2460<\/p>\n<\/td><td>\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>80\uff05<\/p>\n<\/td><td>\n<p>330\u33a1<\/p>\n<\/td><\/tr><tr><td>\n<p>\u2461<\/p>\n<\/td><td>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>80\uff05<\/p>\n<\/td><td>\n<p>400\u33a1<\/p>\n<\/td><\/tr><tr><td>\n<p>\u2462<\/p>\n<\/td><td>\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>80\uff05<\/p>\n<\/td><td>\n<p>400\u33a1<\/p>\n<\/td><\/tr><tr><td>\n<p>\u2463<\/p>\n<\/td><td>\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>50\uff05<\/p>\n<\/td><td>\n<p>200\u33a1<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u540d\u524d\u304c\u96e3\u3057\u304f\u3066\u6238\u60d1\u3044\u305d\u3046\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7c21\u5358\u306b\u3044\u3046\u3068\u2460\u306e\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u3044\u3046\u306e\u306f\u88ab\u76f8\u7d9a\u4eba\u3084\u540c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u4e00\u5b9a\u306e\u89aa\u65cf\u304c\u5c45\u4f4f\u7528\u3068\u3057\u3066\u4f7f\u3063\u3066\u3044\u305f\u5b85\u5730\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306e\u5b9f\u52d9\u4e0a\u3067\u306f\u3053\u306e\u7a2e\u985e\u3092\u6271\u3046\u3053\u3068\u304c\u4e00\u756a\u591a\u3044\u3068\u5b9f\u611f\u3057\u3066\u304a\u308a\u3001\u591a\u304f\u306e\u65b9\u306e\u76f8\u7d9a\u7a0e\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u306b\u6210\u529f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u2461\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u3068\u3044\u3046\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u540c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u4e00\u5b9a\u306e\u89aa\u65cf\u304c\u4e8b\u696d\uff08\u8cb8\u3057\u4ed8\u3051\u696d\u4ee5\u5916\uff09\u3092\u884c\u3046\u305f\u3081\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u5b85\u5730\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u2462\u306e\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3044\u3046\u306e\u306f\u3001\u4e00\u5b9a\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\uff08\u8cb8\u3057\u4ed8\u3051\u696d\u4ee5\u5916\uff09\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u5b9a\u306e\u6cd5\u4eba\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u305d\u306e\u89aa\u65cf\u7b49\u304c\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u984d\u306e50\uff05\u8d85\u3092\u6709\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c11\u3057\u96e3\u3057\u3044\u3067\u3059\u304c\u3001\u8981\u3059\u308b\u306b\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u7d4c\u55b6\u6a29\u3092\u63e1\u308b\u6cd5\u4eba\u306e\u4e8b\u696d\uff08\u8cb8\u3057\u4ed8\u3051\u696d\u4ee5\u5916\uff09\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u3068\u8003\u3048\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u2463\u306e\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3044\u3046\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u540c\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u4e00\u5b9a\u306e\u89aa\u65cf\u7b49\u304c\u8cb8\u4ed8\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5b85\u5730\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u3084\u8cb8\u3057\u99d0\u8eca\u5834\u306a\u3069\u306e\u8cb8\u4ed8\u3051\u4e8b\u696d\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u3068\u8003\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u6e1b\u984d\u5272\u5408\u3084\u9650\u5ea6\u9762\u7a4d\u304c\u4ed6\u306e\u7a2e\u985e\u3088\u308a\u3082\u5c11\u306a\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5b85\u5730\u306e\u7a2e\u985e\u3054\u3068\u306b\u9069\u7528\u6761\u4ef6\u304c\u7570\u306a\u308b<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/misora-tax.or.jp\/inheritance\/new\/wp-content\/uploads\/2021\/01\/4365785_m.jpg\" alt=\"\" class=\"wp-image-750\"\/><\/figure>\n\n\n\n\n\n\n\n<p>\u524d\u9805\u3067\u306f\u5b85\u5730\u306e\u7a2e\u985e\u3054\u3068\u306e\u6e1b\u984d\u5272\u5408\u3084\u9650\u5ea6\u9762\u7a4d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u305f\u304c\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3082\u3001\u7a2e\u985e\u3054\u3068\u306b\u6761\u4ef6\u304c\u9055\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5b85\u5730\u306e\u7a2e\u985e\u5225\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u7d20\u3092\u500b\u5225\u306b\u52d8\u6848\u3057\u3066\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u7d9a\u767a\u751f\u524d\u306e\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1<\/li>\n\n\n\n<li>\u305d\u306e\u5b85\u5730\u3092\u8ab0\u304c\u53d6\u5f97\u3059\u308b\u306e\u304b<\/li>\n\n\n\n<li>\u53d6\u5f97\u3057\u305f\u5b85\u5730\u3092\u3069\u306e\u3088\u3046\u306b\u5229\u7528\u3059\u308b\u306e\u304b<\/li>\n<\/ul>\n\n\n\n<p>etc<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u5b85\u5730\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49<\/h3>\n\n\n\n<p>\u304a\u305d\u3089\u304f\u6700\u3082\u591a\u304f\u306e\u56fd\u6c11\u304c\u5229\u7528\u3059\u308b\u3067\u3042\u308d\u3046\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u304b\u306a\u308a\u8981\u4ef6\u304c\u8907\u96d1\u5316\u3059\u308b\u305f\u3081\u3068\u3063\u3064\u304d\u306b\u304f\u3055\u304c\u3042\u308b\u3053\u3068\u306f\u5426\u3081\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u9806\u756a\u3067\u8981\u4ef6\u78ba\u8a8d\u3092\u9032\u3081\u3066\u3044\u304f\u3068\u6574\u7406\u304c\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u2460\u76f8\u7d9a\u767a\u751f\u307e\u3067\u8ab0\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u306e\u304b<\/strong><\/p>\n\n\n\n<p><strong>\u2461\u8ab0\u304c\u305d\u306e\u5b85\u5730\u3092\u76f8\u7d9a\u3059\u308b\u306e\u304b<\/strong><\/p>\n\n\n\n<p><strong>\u2462\u4e0a\u8a18\u2461\u306e\u5b85\u5730\u53d6\u5f97\u8005\u306b\u3069\u3093\u306a\u8981\u4ef6\u304c\u8ab2\u305b\u3089\u308c\u308b\u306e\u304b<\/strong><\/p>\n\n\n\n<p>\u307e\u305a\u306f\u4e0a\u8a18\u2460\u304c2\u30d1\u30bf\u30fc\u30f3\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30d1\u30bf\u30fc\u30f31\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u672c\u4eba\u306e\u5c45\u4f4f\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3068\u3001\u30d1\u30bf\u30fc\u30f32\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3067\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u304c\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u3010\u30d1\u30bf\u30fc\u30f3\uff11\u3011\u88ab\u76f8\u7d9a\u4eba\u672c\u4eba\u306e\u5c45\u4f4f\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<p>\u5b85\u5730\u3092\u53d6\u5f97\u3059\u308b\u8005<\/p>\n<\/td><td>\n<p>\u53d6\u5f97\u8005\u3054\u3068\u306e\u8981\u4ef6<\/p>\n<\/td><\/tr><tr><td>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005<\/p>\n<\/td><td>\n<p>\u306a\u3057<\/p>\n<\/td><\/tr><tr><td>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u4e00\u68df\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf<\/p>\n<\/td><td>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u305d\u306e\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3001\u304b\u3064\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u3089\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u89aa\u65cf<\/p>\n<\/td><td>\n<p>\u539f\u5247\u3068\u3057\u3066\u6b21\u306e(1)\uff5e(6)\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u3053\u3068<\/p>\n<p>(1)\u3000\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u6ce81\uff09\u53c8\u306f\u975e\u5c45\u4f4f\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\uff08\u6ce82\uff09\u306e\u3046\u3061\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3057\u306a\u3044\u8005\u3067\u306f\u306a\u3044\u3053\u3068\u3002<\/p>\n<p>(2)\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u914d\u5076\u8005\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p>(3)\u3000\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\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u4eba\uff08\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u304b\u3069\u3046\u304b\u306f\u95a2\u4fc2\u306a\u3057\uff09\u304c\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p>(4)\u3000\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u53d6\u5f97\u8005\u3001\u53d6\u5f97\u8005\u306e\u914d\u5076\u8005\u3001\u53d6\u5f97\u8005\u306e\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u53c8\u306f\u53d6\u5f97\u8005\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u4e00\u5b9a\u306e\u6cd5\u4eba\uff08\u6ce83\uff09\u304c\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\u3053\u3068\u3002<\/p>\n<p>(5)\u3000\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u3001\u53d6\u5f97\u8005\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u76f8\u7d9a\u958b\u59cb\u524d\u306e\u3044\u305a\u308c\u306e\u6642\u306b\u304a\u3044\u3066\u3082\u6240\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u306a\u3044\u3053\u3068\u3002<\/p>\n<p>(6)\u3000\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u958b\u59cb\u6642\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u3089\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\uff08\u6ce81\uff09\u539f\u5247\u3068\u3057\u3066\u7a0e\u6cd5\u4e0a\u56fd\u5185\u8ca1\u7523\u306e\u307f\u306b\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u8005\u3067\u3001\u76f8\u7d9a\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u8005\u3092\u3044\u3044\u307e\u3059<\/p>\n\n\n\n<p>\uff08\u6ce82\uff09\u539f\u5247\u3068\u3057\u3066\u7a0e\u6cd5\u4e0a\u56fd\u5185\u8ca1\u7523\u306e\u307f\u306b\u76f8\u7d9a\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u308b\u8005\u3067\u3001\u76f8\u7d9a\u6642\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u306a\u3044\u8005\u3092\u3044\u3044\u307e\u3059<\/p>\n\n\n\n<p>\uff08\u6ce83\uff09\u767a\u884c\u6e08\u307f\u682a\u5f0f\u7dcf\u6570\u7b49\u306e10\u5206\u306e5\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3059\u308b\u306a\u3069\u7d4c\u55b6\u6a29\u306b\u5927\u304d\u306a\u5f71\u97ff\u3092\u6301\u3064\u5834\u5408\u306e\u3001\u305d\u306e\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059<\/p>\n\n\n\n\n\n\n\n<h4 class=\"wp-block-heading\">\u3010\u30d1\u30bf\u30fc\u30f32\u3011\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5834\u5408<\/h4>\n\n\n\n<p>\u6b21\u306b\u3001\u30d1\u30bf\u30fc\u30f32\u3068\u3057\u3066\u88ab\u76f8\u7d9a\u4eba\u672c\u4eba\u3067\u306f\u306a\u304f\u305d\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u7528\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<p>\u5b85\u5730\u3092\u53d6\u5f97\u3059\u308b\u8005<\/p>\n<\/td><td>\n<p>\u53d6\u5f97\u8005\u3054\u3068\u306e\u8981\u4ef6<\/p>\n<\/td><\/tr><tr><td>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005<\/p>\n<\/td><td>\n<p>\u306a\u3057<\/p>\n<\/td><\/tr><tr><td>\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u89aa\u65cf<\/p>\n<\/td><td>\n<p>\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u305d\u306e\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u3089\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u308c\u306b\u95a2\u3057\u3066\u306f\u5f8c\u8ff0\u3059\u308b\u300c\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u6539\u6b63\u306b\u6ce8\u610f\uff01\u300d\u306e\u9805\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/h3>\n\n\n\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u8cb8\u4ed8\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7a2e\u985e\u306e\u5b85\u5730\u306b\u95a2\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u8981\u7d20\u304c\u7279\u4f8b\u9069\u7528\u306e\u6709\u7121\u306b\u95a2\u4fc2\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2460\u76f8\u7d9a\u767a\u751f\u307e\u3067\u8ab0\u306b\u5229\u7528\u3055\u308c\u3066\u3044\u305f\u306e\u304b<\/li>\n\n\n\n<li>\u2461\u4e8b\u696d\u627f\u7d99\u8981\u4ef6<\/li>\n\n\n\n<li>\u2462\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/li>\n<\/ul>\n\n\n\n<p>\u6b21\u306e\u8868\u306e\u5b85\u5730\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u5168\u3066\u306b\u8a72\u5f53\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<p>\u5b85\u5730\u306e\u533a\u5206<\/p>\n<\/td><td colspan=\"2\">\n<p>\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/p>\n<\/td><\/tr><tr><td rowspan=\"2\">\n<p>\u88ab\u76f8\u7d9a\u4eba\u672c\u4eba\u306e\u4e8b\u696d\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u5b85\u5730<\/p>\n<\/td><td>\n<p>\u4e8b\u696d\u627f\u7d99\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5f15\u304d\u7d99\u304e\u3001\u304b\u3064\u305d\u306e\u4e8b\u696d\u3092\u7533\u544a\u671f\u9650\u307e\u3067\u5f15\u304d\u7d9a\u304d\u55b6\u3093\u3067\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td>\n<p>\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u5374\u305b\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td rowspan=\"2\">\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u4e8b\u696d\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u5b85\u5730<\/p>\n<\/td><td>\n<p>\u4e8b\u696d\u627f\u7d99\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u305d\u306e\u5b85\u5730\u7b49\u306e\u4e0a\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td>\n<p>\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u5374\u305b\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u8fd1\u3057\u3044\u4e00\u5b9a\u306e\u89aa\u65cf\u304c\u55b6\u3093\u3067\u3044\u305f\u4e8b\u696d\u306b\u652f\u969c\u3092\u304d\u305f\u3055\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u306e\u304c\u7279\u4f8b\u306e\u76ee\u7684\u3067\u3059\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306e\u305f\u3081\u306b\u99c6\u3051\u8fbc\u307f\u7684\u306b\u4e8b\u696d\u3092\u59cb\u3081\u305f\u3088\u3046\u306a\u5834\u5408\u306f\u7279\u4f8b\u306e\u5229\u7528\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\uff08\u300c3\u5e74\u4ee5\u5185\u4e8b\u696d\u5b85\u5730\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306f\u4e0a\u8a18\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3082\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u4f8b\u5916\u3082\u3042\u308a\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u5e73\u621031\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c4\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u5e73\u621031\u5e743\u670831\u65e5\u307e\u3067\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u300c3\u5e74\u4ee5\u5185\u4e8b\u696d\u5b85\u5730\u7b49\u300d\u3068\u307f\u306a\u3055\u306a\u3044\u6271\u3044\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/h3>\n\n\n\n<p>\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u540c\u4eba\u3068\u8fd1\u3057\u3044\u4e00\u5b9a\u306e\u89aa\u65cf\u304c\u7d4c\u55b6\u6a29\u3092\u63e1\u3063\u3066\u3044\u308b\u6cd5\u4eba\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u308b\u5b85\u5730\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7a2e\u985e\u3067\u554f\u984c\u306b\u306a\u308b\u306e\u306f\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u7d20\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2460\u6cd5\u4eba\u5f79\u54e1\u8981\u4ef6<\/li>\n\n\n\n<li>\u2461\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/li>\n<\/ul>\n\n\n\n<p>\u6b21\u306e\u8868\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u5168\u3066\u306b\u8a72\u5f53\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<p>\u5b85\u5730\u306e\u533a\u5206<\/p>\n<\/td><td colspan=\"2\">\n<p>\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/p>\n<\/td><\/tr><tr><td rowspan=\"2\">\n<p>\u4e00\u5b9a\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>\u6cd5\u4eba\u5f79\u54e1\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u5b85\u5730\u3092\u53d6\u5f97\u3057\u305f\u8005\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u304a\u3044\u3066\u305d\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td>\n<p>\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n<\/td><td>\n<p>\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u5374\u305b\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49<\/h3>\n\n\n\n<p>\u88ab\u76f8\u7d9a\u4eba\u7b49\u304c\u884c\u3046\u306e\u8cb8\u4ed8\u696d\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u300c\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306b\u65b0\u305f\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\uff08\u300c3\u5e74\u4ee5\u5185\u8cb8\u4ed8\u5b85\u5730\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306f\u539f\u5247\u3068\u3057\u3066\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u306b\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d30\u304b\u3044\u4f8b\u5916\u3082\u3042\u308b\u306e\u3067\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u76f8\u7d9a\u7a0e\u306b\u660e\u308b\u3044\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7a2e\u985e\u306e\u5b85\u5730\u304c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u4ee5\u4e0b\u306e\u8981\u7d20\u304c\u95a2\u4fc2\u3057\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u2460\u76f8\u7d9a\u767a\u751f\u524d\u306b\u8ab0\u306b\u4f7f\u7528\u3055\u308c\u3066\u3044\u305f\u306e\u304b<\/li>\n\n\n\n<li>\u2461\u4e8b\u696d\u627f\u7d99\u8981\u4ef6<\/li>\n\n\n\n<li>\u2462\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/li>\n<\/ul>\n\n\n\n<p>\u6b21\u306e\u8868\u306e\u5b85\u5730\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u5168\u3066\u306b\u8a72\u5f53\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>\n<p>\u5b85\u5730\u306e\u533a\u5206<\/p>\n<\/td><td colspan=\"2\">\n<p>\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/p>\n<\/td><\/tr><tr><td rowspan=\"2\">\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>\u4e8b\u696d\u627f\u7d99\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u305d\u306e\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u8cb8\u4ed8\u4e8b\u696d\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u5f15\u304d\u7d99\u304e\u3001\u304b\u3064\u3001\u7533\u544a\u671f\u9650\u307e\u3067\u305d\u306e\u8cb8\u4ed8\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td>\n<p>\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u3089\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td rowspan=\"2\">\n<p>\u88ab\u76f8\u7d9a\u4eba\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49<\/p>\n<\/td><td>\n<p>\u4e8b\u696d\u627f\u7d99\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u76f8\u7d9a\u958b\u59cb\u524d\u304b\u3089\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3001\u305d\u306e\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u8cb8\u4ed8\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><tr><td>\n<p>\u4fdd\u6709\u7d99\u7d9a\u8981\u4ef6<\/p>\n<\/td><td>\n<p>\u305d\u306e\u5b85\u5730\u7b49\u3092\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u58f2\u5374\u305b\u305a\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u306a\u304a\u3001\u65e5\u672c\u90f5\u4fbf\u682a\u5f0f\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u8cb8\u3057\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u5b85\u5730\u306b\u3064\u3044\u3066\u306f\u7279\u6b8a\u306a\u53d6\u308a\u6271\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u6271\u3044\u306b\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306f\u6e1b\u984d\u5272\u5408\u304c\u5897\u3048\u3001\u9650\u5ea6\u9762\u7a4d\u3082\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u65e5\u672c\u90f5\u4fbf\u682a\u5f0f\u4f1a\u793e\u306b\u8cb8\u3057\u3066\u3044\u308b\u5b85\u5730\u304c\u3042\u308c\u3070\u512a\u9047\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u305c\u3072\u76f8\u7d9a\u7a0e\u306b\u660e\u308b\u3044\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5bb6\u306a\u304d\u5b50\u7279\u4f8b\u306e\u6539\u6b63\u306b\u6ce8\u610f\uff01<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/misora-tax.or.jp\/inheritance\/new\/wp-content\/uploads\/2021\/01\/4358746_m.jpg\" alt=\"\" class=\"wp-image-755\"\/><\/figure>\n\n\n\n\n\n\n\n<p>\u5b9f\u52d9\u4e0a\u6700\u3082\u591a\u304f\u5229\u7528\u3055\u308c\u308b\u306e\u306f\u300c\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u300d\u3067\u3042\u308b\u3068\u4e0a\u306e\u9805\u3067\u304a\u8a71\u3057\u3057\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u7a2e\u985e\u306e\u5b85\u5730\u306b\u95a2\u3057\u3066\u306f\u30eb\u30fc\u30eb\u5909\u66f4\u304c\u884c\u308f\u308c\u305f\u7d4c\u7def\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong 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