{"id":103429,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/%e7%9b%b8%e7%b6%9a%e6%99%82%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e6%89%80%e5%be%97%e7%a8%8e\/"},"modified":"2025-12-25T17:29:20","modified_gmt":"2025-12-25T16:29:20","slug":"%e7%9b%b8%e7%b6%9a%e6%99%82%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e6%89%80%e5%be%97%e7%a8%8e","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/ja\/%e7%9b%b8%e7%b6%9a%e6%b3%95%e3%81%a8%e9%81%ba%e8%a8%80\/%e7%9b%b8%e7%b6%9a%e6%99%82%e3%81%ae%e4%b8%8d%e5%8b%95%e7%94%a3%e6%89%80%e5%be%97%e7%a8%8e\/","title":{"rendered":"\u76f8\u7d9a\u6642\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306e\u4f8b\u5916<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">\u8d08\u4e0e\u3068\u305d\u306e\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">\u76f8\u7d9a\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">\u3088\u304f\u3042\u308b\u8cea\u554f \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\uff08ImmoESt\uff09<\/strong>\u306f\u30012012\u5e74\u4ee5\u964d\u3001<strong>\u571f\u5730\u306e\u58f2\u5374<\/strong>\u306b\u3088\u308b\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002ImmoESt\u306f\u3001<strong>\u6709\u511f\u306e\u53d6\u5f97\u304a\u3088\u3073\u8b72\u6e21\u53d6\u5f15<\/strong>\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u3088\u3046\u306a\u7121\u511f\u306e\u53d6\u5f15\u306e\u5834\u5408\u3001\u5f53\u521d\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u5f8c\u3067\u4e0d\u52d5\u7523\u304c\u58f2\u5374\u3055\u308c\u305f\u5834\u5408\u306f\u4f8b\u5916\u3067\u3059\u3002  <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306f\u3001\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3067\u571f\u5730\u3084\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u5229\u76ca\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002\u901a\u5e38\u3001\u5f97\u3089\u308c\u305f\u5229\u76ca\u306e<strong>30%<\/strong>\u3067\u3059\u3002 <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u306b\u304a\u3051\u308b\u76f8\u7d9a\u304a\u3088\u3073\u8d08\u4e0e\u6642\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e \u2013 \u898f\u5247\u3001\u4f8b\u5916\u3001\u5f01\u8b77\u58eb\u306b\u3088\u308b\u652f\u63f4\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306e\u4f8b\u5916<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>\u4e3b\u305f\u308b\u5c45\u4f4f\u5730\u306e\u514d\u9664<\/li>\n\n\n\n<li>\u88fd\u9020\u8005\u306e\u514d\u9664<\/li>\n\n\n\n<li>\u53ce\u7528<\/li>\n\n\n\n<li>\u7279\u5b9a\u306e\u4ea4\u63db\u53d6\u5f15<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306e\u514d\u9664\u3001\u7a0e\u7387\u3001\u304a\u3088\u3073\u7a0e\u306e\u7d0d\u4ed8\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306f\u3053\u3061\u3089\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/a><\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201e\u7279\u306b\u8d08\u4e0e\u3084\u76f8\u7d9a\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306f\u898b\u843d\u3068\u3055\u308c\u304c\u3061\u3067\u3059\u3002\u65e9\u671f\u306e\u6cd5\u7684\u52a9\u8a00\u306f\u3001\u4e0d\u5fc5\u8981\u306a\u8ca0\u62c5\u3092\u907f\u3051\u308b\u306e\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002 \u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">\u8d08\u4e0e\u3068\u305d\u306e\u7a0e\u52d9\u4e0a\u306e\u5f71\u97ff<\/h2>\n\n<p class=\"wp-block-paragraph\">\u571f\u5730\u304c\u8d08\u4e0e\u3055\u308c\u308b\u5834\u5408\u3001\u305d\u308c\u306f<strong>\u7121\u511f\u306e\u53d6\u5f15<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u8d08\u4e0e\u8005\u306f\u8cfc\u5165\u4ee3\u91d1\u3092\u53d7\u3051\u53d6\u3089\u305a\u3001\u5229\u76ca\u3082\u5f97\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u5f53\u521d\u306f\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u6ce8\u610f<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u5f8c\u306e\u58f2\u5374\u307e\u305f\u306f\u8cc3\u8cb8<\/strong>\uff1a\u53d7\u8d08\u8005\u304c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u308a\u3001\u305d\u3053\u304b\u3089\u53ce\u5165\u3092\u5f97\u305f\u308a\u3059\u308b\u3068\u3001<strong>\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/strong>\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5229\u7528\u306b\u3088\u3063\u3066\u7d4c\u6e08\u7684\u5229\u76ca\u304c\u751f\u3058\u308b\u304b\u3069\u3046\u304b\u304c\u91cd\u8981\u3067\u3059\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u6df7\u5408\u8d08\u4e0e<\/strong>\uff1a1\u4eba\u306e\u5b50\u4f9b\u3060\u3051\u304c\u571f\u5730\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u3001\u4ed6\u306e\u5144\u5f1f\u59c9\u59b9\u306b\u88dc\u511f\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u652f\u6255\u3044\u304c<strong>\u571f\u5730\u306e\u4fa1\u5024\u306e50%<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306f\u7a0e\u6cd5\u4e0a\u3001\u7d14\u7c8b\u306a\u8d08\u4e0e\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8b72\u6e21\u306f\u58f2\u5374\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">\u76f8\u7d9a\u306b\u304a\u3051\u308b\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/h2>\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u306e\u5834\u5408\u3001\u8d08\u4e0e\u3068\u540c\u69d8\u306e\u898f\u5247\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u3092\u5f15\u304d\u7d99\u304e\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u91d1\u92ad\u7684\u306a\u88dc\u511f\u3092\u3059\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001<strong>\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e<\/strong>\u304c\u767a\u751f\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4e3b\u306b\u88dc\u511f\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u907a\u7523\u304b\u3089\u306e\u88dc\u511f<\/strong>\uff1a\u652f\u6255\u3044\u304c\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u76f4\u63a5\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u305d\u308c\u306f<strong>\u7a0e\u91d1\u306e\u304b\u304b\u3089\u306a\u3044\u76f8\u7d9a\u5206\u5272<\/strong>\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002 <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>\u79c1\u6709\u8ca1\u7523\u304b\u3089\u306e\u88dc\u511f<\/strong>\uff1a\u53d7\u76ca\u76f8\u7d9a\u4eba\u304c\u81ea\u5206\u306e\u30dd\u30b1\u30c3\u30c8\u304b\u3089\u548c\u89e3\u91d1\u3092\u652f\u6255\u3046\u5834\u5408\u3001<strong>\u76f8\u7d9a\u5206<\/strong>\u3001\u3064\u307e\u308a\u5408\u610f\u306a\u3057\u306b\u5404\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u3067\u3042\u308d\u3046\u5272\u5408\u304c\u91cd\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u652f\u6255\u3044\u304c<strong>\u76f8\u7d9a\u5206\u306e50%<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306f\u7a0e\u6cd5\u4e0a\u6709\u511f\u3068\u307f\u306a\u3055\u308c\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002 <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">\u5f01\u8b77\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u306b\u3088\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n<p class=\"wp-block-paragraph\">\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306f\u8907\u96d1\u306a\u30c6\u30fc\u30de\u3067\u3042\u308a\u3001\u7279\u306b<strong>\u8d08\u4e0e<\/strong>\u307e\u305f\u306f<strong>\u76f8\u7d9a<\/strong>\u304c\u95a2\u4fc2\u3059\u308b\u5834\u5408\u306b\u305d\u3046\u3067\u3059\u3002\u88dc\u511f\u91d1\u306e\u308f\u305a\u304b\u306a\u9055\u3044\u3084\u3001\u907a\u7523\u306b\u304a\u3051\u308b\u51e6\u7406\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u3001\u8ab2\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u304b\u3069\u3046\u304b\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002 <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u7121\u6599\u521d\u56de\u76f8\u8ac7\"><span class=\"mr-cta-link-normal\">\u4eca\u3059\u3050\u3054\u5e0c\u671b\u65e5\u6642\u3092\u9078\u629e\uff1a<\/span><span class=\"mr-cta-link-bold\">\u7121\u6599\u521d\u56de\u76f8\u8ac7<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">\u3088\u304f\u3042\u308b\u8cea\u554f \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-36d1cbb5 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u76f8\u7d9a\u306e\u5834\u5408\u3001\u3044\u3064\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u304b\uff1f<\/span><\/div><div class=\"uagb-faq-content\"><p>\u4e0d\u52d5\u7523\u306e\u7d14\u7c8b\u306a\u76f8\u7d9a\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306f\u3001\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u304c\u58f2\u5374\u3055\u308c\u305f\u5834\u5408\u3001\u307e\u305f\u306f\u76f8\u7d9a\u4eba\u304c\u4ed6\u306e\u5171\u540c\u76f8\u7d9a\u4eba\u306b<strong>\u79c1\u6709\u8ca1\u7523\u304b\u3089\u306e\u88dc\u511f\u91d1<\/strong>\u3092\u652f\u6255\u3046\u5834\u5408\u306b\u306e\u307f\u767a\u751f\u3057\u307e\u3059\u3002 <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u8d08\u4e0e\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/span><\/div><div 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xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u30aa\u30fc\u30b9\u30c8\u30ea\u30a2\u3067\u306f\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/span><\/div><div 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