{"id":2654,"date":"2023-05-18T10:00:00","date_gmt":"2023-05-18T01:00:00","guid":{"rendered":"https:\/\/toma100.jp\/media\/?p=2654"},"modified":"2023-05-18T09:35:22","modified_gmt":"2023-05-18T00:35:22","slug":"business_succession_problem","status":"publish","type":"post","link":"https:\/\/toma100.jp\/media\/business_succession_problem\/","title":{"rendered":"<strong>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u3068\u306f\uff5c\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e8b\u696d\u627f\u7d99\u306e\u554f\u984c\u70b9\u30fb\u539f\u56e0\u30fb\u89e3\u6c7a\u7b56<\/strong>"},"content":{"rendered":"\n<div class=\"wp-block-media-text is-stacked-on-mobile has-background\" style=\"background-color:#eab1b1;grid-template-columns:31% auto\"><figure class=\"wp-block-media-text__media\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p style=\"font-size:15px\"><strong>\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537 -AKIO TOMA-<\/strong><br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n\n\n\n<p 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class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E5%95%8F%E9%A1%8C%E3%81%A8%E3%81%AF%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u3068\u306f<mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u3000\u3000\u3000\u3000\u3000        <\/mark><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"534\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-1024x534.jpeg\" alt=\"\" class=\"wp-image-2656\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-1024x534.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-300x156.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-768x400.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-1536x801.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-2048x1068.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/02-1-1568x817.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u73fe\u5728\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u304c\u4e8b\u696d\u627f\u7d99\u554f\u984c\u306b\u76f4\u9762\u3057\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u80cc\u666f\u306b\u306f\u3001<strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" class=\"has-inline-color\">\u7d4c\u55b6\u8005\u306e\u9ad8\u9f62\u5316<\/mark><\/strong>\u304c\u3042\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010\u7d4c\u55b6\u8005\u306e\u5e73\u5747\u5e74\u9f62\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"461\" height=\"314\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/image.png\" alt=\"\" class=\"wp-image-2661\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/image.png 461w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/image-300x204.png 300w\" sizes=\"auto, (max-width: 461px) 100vw, 461px\" \/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/know_business_succession.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u4e8b\u696d\u627f\u7d99\u3092\u77e5\u308b\u300d<\/a><\/p>\n\n\n\n<p>99\uff05\u304c\u4e2d\u5c0f\u4f01\u696d\u306e\u65e5\u672c\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u3001\u78ba\u5b9f\u306b\u500b\u3005\u306e\u4e8b\u696d\u3092\u6b21\u306e\u4e16\u4ee3\u3078\u3064\u306a\u3044\u3067\u3044\u304f\u3053\u3068\u304c\u56fd\u3092\u652f\u3048\u308b\u3053\u3068\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u9577\u3044\u6642\u9593\u3092\u304b\u3051\u3066\u7bc9\u304d\u4e0a\u3052\u305f\u6280\u8853\u3092\u5931\u308f\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u4e16\u4ee3\u4ea4\u4ee3\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3046\u3053\u3068\u3001\u3055\u3089\u306b\u627f\u7d99\u3092\u6a5f\u306b\u3055\u3089\u306a\u308b\u767a\u5c55\u3092\u56f3\u308b\u3053\u3068\u304c\u56fd\u306e\u767a\u5c55\u306b\u306f\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u3088\u308b\u4e16\u4ee3\u4ea4\u4ee3\u3084M&amp;A\u306b\u3088\u308b\u898f\u6a21\u62e1\u5927\u304c\u4f01\u696d\u306e\u6210\u9577\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u6d3b\u529b\u7dad\u6301\u30fb\u767a\u5c55\u306e\u305f\u3081\u306b\u306f\u5fc5\u8981\u3067\u3059\u3002 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src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/image-1.png\" alt=\"\" class=\"wp-image-2662\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/image-1.png 355w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/image-1-300x241.png 300w\" sizes=\"auto, (max-width: 355px) 100vw, 355px\" \/><\/figure>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.tdb.co.jp\/report\/watching\/press\/pdf\/p221105.pdf\">\u682a\u5f0f\u4f1a\u793e\u5e1d\u56fd\u30c7\u30fc\u30bf\u30d0\u30f3\u30af\u300c\u5168\u56fd\u4f01\u696d\u300c\u5f8c\u7d99\u8005\u4e0d\u5728\u7387\u300d\u52d5\u5411\u8abf\u67fb\uff082022\uff09\u300d<\/a><\/p>\n\n\n\n<p>\u30c7\u30fc\u30bf\u304b\u3089\u306f\u72b6\u6cc1\u304c\u6539\u5584\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8aad\u307f\u53d6\u308c\u307e\u3059\u304c\u3001\u534a\u6570\u304c\u5f8c\u7d99\u8005\u3092\u78ba\u4fdd\u3067\u304d\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u4e8b\u5b9f\u306f\u3001\u4f9d\u7136\u91cd\u5927\u306a\u554f\u984c\u3067\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0);color:#ff0000\" 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E3%81%AB%E3%81%8A%E3%81%91%E3%82%8B%E4%B8%BB%E3%81%AA%E5%95%8F%E9%A1%8C%E7%82%B9\"><\/span>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u4e3b\u306a\u554f\u984c\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"514\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-1024x514.jpeg\" alt=\"\" class=\"wp-image-2657\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-1024x514.jpeg 1024w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-300x150.jpeg 300w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-768x385.jpeg 768w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-1536x770.jpeg 1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-2048x1027.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/03-1-1568x786.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e6\u70b9\u304c\u554f\u984c\u3060\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25cf \u5f8c\u7d99\u8005\u4e0d\u5728\u30fb\u80b2\u6210\u4e0d\u8db3<br>\u25cf \u5f8c\u7d99\u8005\u306b\u5341\u5206\u306a\u8cc7\u91d1\u304c\u306a\u3044<br>\u25cf \u793e\u54e1\u306e\u8cdb\u540c\u3092\u5f97\u3089\u308c\u306a\u3044<br>\u25cf \u76f8\u7d9a\u30c8\u30e9\u30d6\u30eb\u306e\u61f8\u5ff5\u304c\u3042\u308b<br>\u25cf \u7d4c\u55b6\u72b6\u614b\u306b\u4e0d\u5b89\u304c\u3042\u308b<br>\u25cf 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B5%8C%E5%96%B6%E7%8A%B6%E6%85%8B%E3%81%AB%E4%B8%8D%E5%AE%89%E3%81%8C%E3%81%82%E3%82%8B%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80%E3%80%80\"><\/span><mark style=\"background-color:rgba(0, 0, 0, 0);color:#000000\" class=\"has-inline-color\">\u7d4c\u55b6\u72b6\u614b\u306b\u4e0d\u5b89\u304c\u3042\u308b\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 <\/mark><span 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class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%9B%B8%E8%AB%87%E7%9B%B8%E6%89%8B%E3%81%8C%E3%81%84%E3%81%AA%E3%81%84\"><\/span>\u76f8\u8ac7\u76f8\u624b\u304c\u3044\u306a\u3044<span 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1536w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/04-2-2048x1198.jpeg 2048w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/05\/04-2-1568x917.jpeg 1568w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u306f\u4e8b\u524d\u306b\u5bfe\u7b56\u3092\u8b1b\u3058\u3066\u304a\u304f\u3053\u3068\u3067\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25cf \u65e9\u3044\u6bb5\u968e\u3067\u6e96\u5099\u3092\u59cb\u3081\u308b<br>\u25cf \u5f15\u304d\u7d99\u304e\u5148\u306e\u9078\u629e\u80a2\u3092\u5897\u3084\u3059<br>\u25cf \u8cc7\u91d1\u96c6\u3081\u306b\u88dc\u52a9\u91d1\u3092\u5229\u7528\u3059\u308b<br>\u25cf \u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b<br>\u25cf 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class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u65e9\u3081\u306e\u6e96\u5099\u304c\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002\u65e9\u3081\u306b\u59cb\u3081\u308b\u3053\u3068\u3067\u5341\u5206\u306a\u6e96\u5099\u671f\u9593\u304c\u5f97\u3089\u308c\u307e\u3059\u3057\u3001\u5f8c\u7d99\u8005\u63a2\u3057\u3084\u80b2\u6210\u306b\u3082\u6642\u9593\u3092\u304b\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u89aa\u65cf\u5185\u627f\u7d99\u3001\u5f93\u696d\u54e1\u627f\u7d99\u3001\u7b2c\u4e09\u8005\u627f\u7d99\u306e\u3069\u308c\u3092\u9078\u629e\u3057\u3066\u3082\u3001\u6700\u4f4e\u3067\u30823\u5e74\u306f\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u901a\u5e38\u3001\u4e8b\u696d\u627f\u7d99\u306f\u30d5\u30a9\u30ed\u30fc\u3082\u542b\u30815\u301c10\u5e74\u304b\u3051\u308b\u3082\u306e\u3067\u3059\u3002\u81ea\u5206\u3067\u5f8c\u7d99\u8005\u3092\u80b2\u3066\u308b\u5fc5\u8981\u304c\u306a\u304f\u4e00\u898b\u6642\u9593\u304c\u3042\u307e\u308a\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306b\u601d\u3048\u308bM&amp;A\u3067\u4ed6\u793e\u3078\u5b8c\u5168\u306b\u58f2\u5374\u3059\u308b\u5f62\u3092\u3068\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u58f2\u5374\u5148\u306e\u9078\u5b9a\u30fb\u6210\u7d04\u30fb\u5f15\u304d\u7d99\u304e\u3068\u601d\u3044\u306e\u307b\u304b\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n<p>\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u542b\u3081\u5bb6\u65cf\u3068\u3082\u3088\u304f\u8a71\u3057\u5408\u3044\u3001\u65e9\u3081\u306b\u4e8b\u696d\u627f\u7d99\u306e\u8a08\u753b\u3092\u7acb\u3066\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg);background-position:41% 41%\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u4e8b\u696d\u627f\u7d99\u306f\u4e00\u671d\u4e00\u5915\u3067\u6210\u3057\u9042\u3052\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u89aa\u65cf\u5185\u627f\u7d99\u3092\u3057\u306a\u3044\u5834\u5408\u3082\u793e\u9577\u500b\u4eba\u3060\u3051\u3067\u306a\u304f\u5bb6\u65cf\u306b\u307e\u3067\u8ca1\u7523\u306e\u51e6\u7406\u306a\u3069\u3067\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u554f\u984c\u306e\u305f\u3081\u3001\u65e9\u3081\u306b\u5bb6\u65cf\u3068\u5c06\u6765\u306b\u3064\u3044\u3066\u8a71\u3057\u5408\u3063\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BC%95%E3%81%8D%E7%B6%99%E3%81%8E%E5%85%88%E3%81%AE%E9%81%B8%E6%8A%9E%E8%82%A2%E3%82%92%E5%A2%97%E3%82%84%E3%81%99\"><\/span>\u5f15\u304d\u7d99\u304e\u5148\u306e\u9078\u629e\u80a2\u3092\u5897\u3084\u3059<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u306f\u4e3b\u306b<strong>\u300c\u89aa\u65cf\u5185\u627f\u7d99\u300d\u300c\u5f93\u696d\u54e1\u627f\u7d99\u300d\u300cM&amp;A\u627f\u7d99\u300d\u306e3\u7a2e\u985e<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u6700\u521d\u304b\u3089\u81ea\u5206\u306b\u306f\u3069\u308c\u304b\u3072\u3068\u3064\u3057\u304b\u306a\u3044\u3068\u601d\u3044\u8fbc\u307e\u305a\u306b\u3001\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306a\u3069\u306e\u7279\u5fb4\u3092\u6574\u7406\u3057\u3066\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u9078\u629e\u80a2\u3092\u5897\u3084\u3059\u3053\u3068\u3067\u3001\u9069\u4efb\u3067\u306a\u3044\u5f8c\u7d99\u8005\u3078\u7121\u7406\u306b\u7d99\u627f\u3092\u884c\u3063\u305f\u308a\u3001\u627f\u7d99\u304c\u3046\u307e\u304f\u3044\u304b\u305a\u306b\u5ec3\u696d\u306b\u8ffd\u3044\u8fbc\u307e\u308c\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002 <\/p>\n\n\n\n<p>\u627f\u7d99\u5148\u306e\u9078\u5b9a\u306b\u304a\u3044\u3066\u306f\u3001\u81ea\u8eab\u306e\u611f\u60c5\u3060\u3051\u3067\u306a\u304f\u81ea\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u30fb\u5404\u95a2\u4fc2\u8005\u306e\u6c17\u6301\u3061\u30fb\u5404\u65b9\u9762\u3078\u306e\u5f71\u97ff\u306a\u3069\u3082\u8003\u616e\u3057\u3066\u591a\u89d2\u7684\u306b\u5224\u65ad\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E8%B3%87%E9%87%91%E9%9B%86%E3%82%81%E3%81%AB%E8%A3%9C%E5%8A%A9%E9%87%91%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B\"><\/span>\u8cc7\u91d1\u96c6\u3081\u306b\u88dc\u52a9\u91d1\u3092\u5229\u7528\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u56fd\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u652f\u63f4\u7b56\u3068\u3057\u3066\u3001<strong>\u300c\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1\u300d\u5236\u5ea6<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u696d\u627f\u7d99\u3092\u6a5f\u306b\u4e8b\u696d\u306e\u767a\u5c55\u3092\u56f3\u308b\u4f01\u696d\u3092\u88dc\u52a9\u3059\u308b\u76ee\u7684\u3067\u8a2d\u7acb\u3055\u308c\u305f\u88dc\u52a9\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u88dc\u52a9\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u4e8b\u696d\u627f\u7d99\u306b\u3068\u3082\u306a\u3046\u7d4c\u6e08\u7684\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u627f\u7d99\u5f8c\u306e\u4e8b\u696d\u767a\u5c55\u306e\u305f\u3081\u306e\u6295\u8cc7\u4fc3\u9032\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3044\u3064\u3067\u3082\u8ab0\u3067\u3082\u4f7f\u3048\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001<strong>2017\u5e744\u67081\u65e5\u301c2022\u5e7412\u670816\u65e5\u306b\u4e8b\u696d\u627f\u7d99\u3092\u5b9f\u65bd\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u3068\u5bfe\u8c61\u671f\u9593\u3084\u5bfe\u8c61\u8005<\/strong>\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u88dc\u52a9\u91d1\u306e\u4ea4\u4ed8\u7533\u8acb\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306e\u88dc\u52a9\u91d1\u96fb\u5b50\u7533\u8acb\u30b7\u30b9\u30c6\u30e0\u300cjGrants\uff08J\u30b0\u30e9\u30f3\u30c4\uff09\u300d\u3092\u5229\u7528\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u4e8b\u696d\u627f\u7d99\u30fb\u5f15\u7d99\u304e\u88dc\u52a9\u91d1\u306e<a href=\"https:\/\/jsh.go.jp\/r4\/\">\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg);background-position:41% 41%\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u88dc\u52a9\u5bfe\u8c61\u3084\u88dc\u52a9\u7387\u304c\u3069\u306e\u4e88\u7b97\u5206\u306e\u88dc\u52a9\u91d1\u306b\u7533\u3057\u8fbc\u3080\u304b\u306b\u3088\u308a\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002\u4e8b\u524d\u306b\u60c5\u5831\u3092\u96c6\u3081\u3066\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BA%8B%E6%A5%AD%E6%89%BF%E7%B6%99%E7%A8%8E%E5%88%B6%E3%82%92%E5%88%A9%E7%94%A8%E3%81%99%E3%82%8B\"><\/span>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u5229\u7528\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3001\u5c06\u6765\u7684\u306b\u514d\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<strong>\u4e00\u822c\u63aa\u7f6e\u3068\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308a\u3001\u7279\u4f8b\u63aa\u7f6e\u306f10\u5e74\u9593\u306e\u9650\u5b9a\u63aa\u7f6e\u3067\u3059\u3002<\/strong>\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u6761\u4ef6\u306f\u30012024\u5e743\u6708\u307e\u3067\u306e\u7279\u4f8b\u4e8b\u696d\u627f\u8a8d\u8a08\u753b\u306e\u63d0\u51fa\u304a\u3088\u30732027\u5e74\u307e\u3067\u306e\u4e8b\u696d\u627f\u7d99\u306e\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u307b\u304b\u3001\u5229\u7528\u306e\u305f\u3081\u306b\u306f\u4f1a\u793e\u3001\u7d4c\u55b6\u8005\u3001\u5f8c\u7d99\u8005\u304c\u305d\u308c\u305e\u308c\u9069\u7528\u524d\u5f8c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u306f\u7c21\u5358\u3067\u306f\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u5927\u304d\u306a\u8ca0\u62c5\u3068\u306a\u308b\u76f8\u7d9a\u7a0e\u3092\u7336\u4e88\u30fb\u514d\u9664\u3057\u3066\u3082\u3089\u3048\u308b\u5236\u5ea6\u306f\u4f1a\u793e\u3092\u627f\u7d99\u3057\u767a\u5c55\u3055\u305b\u308b\u305f\u3081\u306e\u5fc3\u5f37\u3044\u5473\u65b9\u3067\u3059\u3002\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u306a\u304c\u3089\u9069\u7528\u3092\u76ee\u6307\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u4e0b\u8a18\u8a18\u4e8b\u3067\u306f\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u8981\u4ef6\u3084\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u5185\u5bb9\u3082\u8aac\u660e\u3057\u3066\u3044\u308b\u306e\u3067\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong><a href=\"https:\/\/toma100.jp\/media\/tax_measure_for_the_succession_to_businesses\/\" title=\"\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\uff5c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7279\u4f8b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u306f\uff5c\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7279\u4f8b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/a><\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BC%9A%E7%A4%BE%E7%B5%8C%E5%96%B6%E3%81%AE%E5%B0%82%E9%96%80%E5%AE%B6%E3%81%AB%E7%9B%B8%E8%AB%87%E3%81%99%E3%82%8B\"><\/span>\u4f1a\u793e\u7d4c\u55b6\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u306f\u8907\u96d1\u306a\u8981\u7d20\u304c\u7d61\u307f\u5408\u3063\u3066\u3044\u307e\u3059\u3002\u554f\u984c\u3092\u56de\u907f\u30fb\u89e3\u6c7a\u3057\u3066\u6df1\u523b\u306a\u72b6\u6cc1\u306b\u9665\u3089\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u65e9\u3044\u6bb5\u968e\u3067\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002 <\/p>\n\n\n\n<p>\u7a0e\u7406\u58eb\u3001\u5f01\u8b77\u58eb\u3001\u53f8\u6cd5\u66f8\u58eb\u3001\u4e2d\u5c0f\u4f01\u696d\u8a3a\u65ad\u58eb\u306a\u3069\u591a\u304f\u306e\u5c02\u9580\u5bb6\u304b\u3089\u81ea\u793e\u306b\u5408\u3063\u305f\u76f8\u8ac7\u5148\u3092\u898b\u3064\u3051\u308b\u306b\u306f\u3001\u8ab0\u306b\u5f15\u304d\u7d99\u3050\u306e\u304b\u3092\u660e\u78ba\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u627f\u7d99\u5148\u306b\u3088\u308a\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3084\u5bfe\u5fdc\u306f\u5909\u308f\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u540c\u3058\u7a0e\u7406\u58eb\u3067\u3082\u4e8b\u696d\u627f\u7d99\u306e\u7d4c\u9a13\u3084\u77e5\u8b58\u304c\u8c4a\u5bcc\u306a\u4eba\u3092\u76f8\u8ac7\u5148\u306b\u9078\u3073\u307e\u3057\u3087\u3046\u3002\u3072\u3068\u3053\u3068\u3067\u7a0e\u7406\u58eb\u3068\u3044\u3063\u3066\u3082\u3001\u5f97\u610f\u5206\u91ce\u306f\u305d\u308c\u305e\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-media-text is-vertically-aligned-center is-image-fill has-white-background-color has-background\" style=\"grid-template-columns:20% auto\"><figure class=\"wp-block-media-text__media\" style=\"background-image:url(https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg);background-position:41% 41%\"><img loading=\"lazy\" decoding=\"async\" width=\"870\" height=\"1024\" src=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg\" alt=\"\" class=\"wp-image-2511 size-full\" srcset=\"https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1.jpg 870w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-255x300.jpg 255w, https:\/\/toma100.jp\/media\/wp-content\/uploads\/sites\/4\/2023\/03\/70d8ae143f401fed1223070b24d645f1-870x1024-1-768x904.jpg 768w\" sizes=\"auto, (max-width: 870px) 100vw, 870px\" \/><\/figure><div class=\"wp-block-media-text__content\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-8cf370e7 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<p class=\"has-text-align-left has-background\" style=\"background-color:#f4b47b;font-size:12px\"><strong>\u5c02\u9580\u5bb6\u3078\u306e\u4f9d\u983c\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u76f8\u5834\u306e\u30ea\u30b5\u30fc\u30c1\u3082\u91cd\u8981\u3067\u3059\u3002\u6cd5\u5916\u306a\u8cbb\u7528\u3092\u8acb\u6c42\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u516c\u7684\u6a5f\u95a2\u306e\u5229\u7528\u3001\u91d1\u878d\u6a5f\u95a2\u3084\u53d6\u5f15\u5148\u306a\u3069\u4fe1\u983c\u3067\u304d\u308b\u3068\u3053\u308d\u304b\u3089\u7d39\u4ecb\u3057\u3066\u3082\u3089\u3046\u3001\u4e8b\u696d\u627f\u7d99\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u4f01\u696d\u3078\u76f8\u8ac7\u3059\u308b\u306a\u3069\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<p style=\"font-size:12px\">\u76e3\u4fee\u3000\u85e4\u9593 \u79cb\u7537<br>TOMA\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c4\u30b0\u30eb\u30fc\u30d7\u682a\u5f0f\u4f1a\u793e \u4ee3\u8868\u53d6\u7de0\u5f79\u4f1a\u9577 \u516c\u8a8d\u4f1a\u8a08\u58eb \u7a0e\u7406\u58eb<\/p>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%BE%E3%81%A8%E3%82%81\"><\/span>\u307e\u3068\u3081<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4e8b\u696d\u627f\u7d99\u306e\u4e3b\u306a\u554f\u984c\u3092\u7d39\u4ecb\u3057\u3001\u305d\u306e\u5bfe\u7b56\u3092\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u7d39\u4ecb\u3057\u305f\u554f\u984c\u306e\u591a\u304f\u306f\u3001\u5bfe\u7b56\u306e1\u756a\u76ee\u300c\u65e9\u3044\u6bb5\u968e\u3067\u6e96\u5099\u3092\u59cb\u3081\u308b\u300d\u3053\u3068\u306b\u3088\u308a\u89e3\u6c7a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u306f\u30c7\u30ea\u30b1\u30fc\u30c8\u306a\u3053\u3068\u3082\u3042\u308a\u5468\u56f2\u304b\u3089\u50cd\u304d\u304b\u3051\u3066\u304f\u308c\u308b\u3053\u3068\u306f\u307e\u308c\u3067\u3059\u3002\u7d4c\u55b6\u8005\u81ea\u8eab\u304c\u81ea\u8eab\u3068\u4f1a\u793e\u306e\u5c06\u6765\u306b\u5411\u304d\u5408\u3044\u8170\u3092\u636e\u3048\u3066\u8a08\u753b\u3092\u7acb\u3066\u3066\u3044\u304b\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4eca\u56de\u304a\u4f1d\u3048\u3057\u305f\u554f\u984c\u70b9\u3068\u5bfe\u7b56\u306f\u81ea\u793e\u306e\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u3092\u7acb\u3066\u308b\u969b\u306b\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure 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class=\"screen-reader-text\">&#8220;<strong>\u4e8b\u696d\u627f\u7d99\u554f\u984c\u3068\u306f\uff5c\u4f01\u696d\u304c\u76f4\u9762\u3059\u308b\u4e8b\u696d\u627f\u7d99\u306e\u554f\u984c\u70b9\u30fb\u539f\u56e0\u30fb\u89e3\u6c7a\u7b56<\/strong>&#8221; 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