{"id":107014,"date":"2016-10-20T10:14:49","date_gmt":"2016-10-20T01:14:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=107014"},"modified":"2019-03-28T18:36:12","modified_gmt":"2019-03-28T09:36:12","slug":"stamp-article-39","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/stamp-article-39\/","title":{"rendered":"\u3008Q\uff06A\u3009\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u3000\u3010\u7b2c38\u56de\u3011\u300c\u539f\u5951\u7d04\u304c\u8ab2\u7a0e\u7269\u4ef6\u8868\u306e\u8907\u6570\u306e\u53f7\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306e\u5909\u66f4\u5951\u7d04\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\">\u3008Q\uff06A\u3009<br \/>\n<strong>\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c38\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u539f\u5951\u7d04\u304c\u8ab2\u7a0e\u7269\u4ef6\u8868\u306e\u8907\u6570\u306e\u53f7\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306e\u5909\u66f4\u5951\u7d04\u66f8\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u30fb\uff21\uff26\uff30<br \/>\n<strong>\u5c71\u7aef\u3000\u7f8e\u5fb7<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"text-align: center;\"><strong><span style=\"color: #3cb371; font-size: 18px;\">\u3010\u554f\u3011<\/span><\/strong><\/p>\n<\/div>\n<p>\u5f53\u793e\u306f\u6e05\u6383\u4f1a\u793e\u3067\u3059\u3002\uff21\u793e\u3068\u306e\u9593\u3067\u6e05\u6383\u306b\u95a2\u3059\u308b\u57fa\u672c\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u4eca\u56de\u3001\u6708\u984d\u4fdd\u5b88\u6599\u306e\u6539\u5b9a\u306b\u4f34\u3044\u899a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u539f\u5951\u7d04\u306e\u57fa\u672c\u5951\u7d04\u66f8\u306f\u3001\u7b2c\uff12\u53f7\u6587\u66f8\uff08\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u3068\u7b2c\uff17\u53f7\u6587\u66f8\uff08\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u5951\u7d04\u66f8\uff09\u306b\u8a72\u5f53\u3057\u3001\u5951\u7d04\u91d1\u984d\u304c\u8a08\u7b97\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7b2c\uff17\u53f7\u6587\u66f8\u3068\u3057\u30664,000\u5186\u306e\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u899a\u66f8\u3082\u7b2c\uff17\u53f7\u6587\u66f8\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 13px;\">\u5e73\u621028\u5e74\uff19\u6708\uff15\u65e5<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><span style=\"font-size: 17px;\">\u899a\u3000\u3000\u66f8<\/span><\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\uff21\u682a\u5f0f\u4f1a\u793e\u3068\u3007\u3007\u6e05\u6383\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u5e73\u621027\u5e74\uff18\u670810\u65e5\u4ed8\u3001\u6e05\u6383\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u66f8\u7b2c\uff12\u6761\u306e\u8acb\u8ca0\u91d1\u984d\u3092\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001\u5909\u66f4\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\">\u8a18<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u6708\u984d\u6e05\u6383\u6599\u3000\u30001,100,000\u5186\uff08\u7a0e\u629c\u304d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 15px;\">\uff12\u3000\u9069\u7528\u671f\u9593\u3000\u3000\u3000\u5e73\u621028\u5e7410\u6708\u304b\u3089\u5e73\u621029\u5e74\uff13\u6708\u307e\u3067<\/p>\n<p style=\"text-align: center;\">\uff21\u682a\u5f0f\u4f1a\u793e\u3000\u3000\u3000\u3000\u3000\u5370<br \/>\n\u3007\u3007\u6e05\u6383\u682a\u5f0f\u4f1a\u793e\u3000\u3000\u5370<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u53c2\u8003\uff1a\u539f\u5951\u7d04<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: right; margin-bottom: 3px;\"><span style=\"font-size: 13px;\">\u5e73\u621027\u5e74\uff18\u670810\u65e5<\/span><\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\"><span style=\"font-size: 17px;\">\u6e05\u6383\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u66f8<\/span><\/span><\/p>\n<p style=\"text-indent: 15px;\">\uff21\u682a\u5f0f\u4f1a\u793e\u3068\u3007\u3007\u6e05\u6383\u682a\u5f0f\u4f1a\u793e\u306f\u3001\u696d\u52d9\u8acb\u8ca0\u306b\u95a2\u3057\u3066\u57fa\u672c\u4e8b\u9805\u3092\u5b9a\u3081\u308b\u305f\u3081\u3001\u6b21\u6761\u306e\u3068\u304a\u308a\u57fa\u672c\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u7b2c\uff11\u6761\uff08\u672c\u5951\u7d04\u306e\u76ee\u7684\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\uff21\u682a\u5f0f\u4f1a\u793e\u672c\u793e\u30d3\u30eb\u306e\u65e5\u5e38\u6e05\u6383\u53ca\u3073\u5b9a\u671f\u6e05\u6383\u696d\u52d9<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u7b2c\uff12\u6761\uff08\u8acb\u8ca0\u91d1\u984d\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u65e5\u5e38\u6e05\u6383\u306b\u4fc2\u308b\u6708\u984d\u6e05\u6383\u6599\u306f1,000,000\u5186\uff08\u7a0e\u629c\u304d\uff09<\/p>\n<p style=\"margin-bottom: 3px; text-align: center;\">\uff08\u4e2d\u3000\u3000\u7565\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u7b2c10\u6761\uff08\u5951\u7d04\u59cb\u671f\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px; padding-left: 15px;\">\u65e5\u5e38\u6e05\u6383\u696d\u52d9\u306f\u5e73\u621027\u5e7410\u6708\uff11\u65e5\u304b\u3089\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px; text-align: center;\">\uff08\u4ee5\u4e0b\u7701\u7565\uff09<\/p>\n<\/div>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #d2691e; font-size: 18px;\"><strong>\u3010\u89e3\u7b54\u3011<\/strong><\/span><\/p>\n<\/div>\n<p>\u899a\u66f8\u306f\u539f\u5951\u7d04\u3067\u5b9a\u3081\u305f\u6708\u984d\u6e05\u6383\u6599\u306e\u5909\u66f4\u3067\u3042\u308a\u3001\u7b2c\uff12\u53f7\u6587\u66f8\u3068\u7b2c\uff17\u53f7\u6587\u66f8\u306e\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5909\u66f4\u3059\u308b\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u6708\u984d\u6e05\u6383\u6599\u306e\u307b\u304b\u306b\u5951\u7d04\u671f\u9593\u306e\u8a18\u8f09\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8a18\u8f09\u91d1\u984d\u306e\u8a08\u7b97\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u7b2c\uff12\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u8a18\u8f09\u91d1\u984d1,100,000\u5186\u00d7\uff16\u6708\uff1d6,600,000\u5186\u3000\u5370\u7d19\u7a0e\u984d10,000\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff3b\u691c\u8a0e\uff3d<\/span>\u3000\u7b2c\uff12\u53f7\u6587\u66f8\u3068\u7b2c\uff17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u3001\u305d\u306e\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5909\u66f4\u3059\u308b\u5951\u7d04\u66f8<\/strong><\/h4>\n<p>\u539f\u5951\u7d04\u304c\u8907\u6570\u306e\u53f7\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5909\u66f4\u3059\u308b\u5951\u7d04\u66f8\u306e\u6240\u5c5e\u306e\u6c7a\u5b9a\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/inshi\/inshi01\/04.htm\" target=\"_blank\">\u57fa\u901a\u7b2c17\u6761<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFAFA;color:#000000;border-color:#cd5c5c;\">\n\t\t<ul>\n<li>\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u53f7\u306e\u307f\u306e\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u306f\u3001\u4e00\u65b9\u306e\u53f7\u306b\u6240\u5c5e\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/li>\n<li>\uff12\u4ee5\u4e0a\u306e\u53f7\u306e\u3046\u3061\u306e\uff12\u4ee5\u4e0a\u306e\u53f7\u306e\u91cd\u8981\u306a\u4e8b\u9805\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u53f7\u306b\u8a72\u5f53\u3057\u3001\u901a\u5247\uff13\u306e\u898f\u5b9a\u306b\u3088\u308a\u305d\u306e\u6240\u5c5e\u3092\u6c7a\u5b9a\u3059\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u7b2c\uff12\u53f7\u6587\u66f8\u3068\u7b2c\uff17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u901a\u5247\uff13\u306e\u30a4\u306e\u898f\u5b9a\u3092\u56f3\u793a\u3059\u308b\u3068\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u539f\u5247\u306f\u7b2c\uff12\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u304c\u3001\u5951\u7d04\u91d1\u984d\u306e\u8a18\u8f09\u306e\u306a\u3044\u5834\u5408\u306f\u7b2c\uff17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002\u4e8b\u4f8b\u306e\u5834\u5408\u306f\u3001\u5951\u7d04\u91d1\u984d\u306e\u8a18\u8f09\u304c\u3042\u308b\u305f\u3081\u7b2c\uff12\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/inshi_qa38-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-107033\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/10\/inshi_qa38-1.png\" alt=\"\u7b2c\u30002 \u53f7\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff08\u539f\u5247\uff09 \u7b2c\uff12\u53f7\u6587\u66f8 \u7b2c3 \uff5e 17 \u53f7 \u5951\u7d04\u91d1\u984d\u306e\u8a18\u8f09\u306a\u3057 \u7b2c 1\u53f7\u53c8\u306f 2\u53f7 \u7b2c\uff17\u53f7\u6587\u66f8 \u7b2c\uff17\u53f7\" width=\"365\" height=\"352\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/inshi_qa38-1.png 608w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/10\/inshi_qa38-1-300x289.png 300w\" sizes=\"(max-width: 365px) 100vw, 365px\" \/><\/a><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f8b\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2460<\/span><\/strong>\u3000\u5831\u916c\u6708\u984d\u53ca\u3073\u5951\u7d04\u671f\u9593\u306e\u8a18\u8f09\u304c\u3042\u308b\u6e05\u6383\u8acb\u8ca0\u5951\u7d04\u66f8\uff08\u7b2c\uff12\u53f7\u6587\u66f8\u3068\u7b2c\uff17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u3001\u6240\u5c5e\u306f\u7b2c\uff12\u53f7\u6587\u66f8\uff09\u306e\u5831\u916c\u6708\u984d\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u3001\u5951\u7d04\u671f\u9593\u307e\u305f\u306f\u5831\u916c\u7dcf\u984d\u306e\u8a18\u8f09\u306e\u306a\u3044\u5951\u7d04\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 45px;\">\u2192\u3000<span style=\"text-decoration: underline;\">\u7b2c\uff17\u53f7\u6587\u66f8<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2461<\/span><\/strong>\u3000\u5831\u916c\u6708\u984d\u53ca\u3073\u5951\u7d04\u671f\u9593\u306e\u8a18\u8f09\u304c\u3042\u308b\u6e05\u6383\u8acb\u8ca0\u5951\u7d04\u66f8\uff08\u7b2c\uff12\u53f7\u6587\u66f8\u3068\u7b2c\uff17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u3001\u6240\u5c5e\u306f\u7b2c\uff12\u53f7\u6587\u66f8\uff09\u306e\u5831\u916c\u6708\u984d\u3092\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u3001\u5951\u7d04\u671f\u9593\u307e\u305f\u306f\u5831\u916c\u7dcf\u984d\u306e\u3042\u308b\u5951\u7d04\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; padding-left: 45px;\">\u2192\u3000<span style=\"text-decoration: underline;\">\u7b2c\uff12\u53f7\u6587\u66f8<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #666699;\"><strong>\u25b7 \u307e\u3068\u3081<\/strong><\/span><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FAF0E6;color:#000000;border-color:#BA55D3;\">\n\t\t<p>\u539f\u5951\u7d04\u306e\u5909\u66f4\u306e\u5834\u5408\u3001\u5fc5\u305a\u5909\u66f4\u5951\u7d04\u304c\u539f\u5951\u7d04\u3068\u540c\u3058\u6240\u5c5e\u306b\u8a72\u5f53\u3059\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u539f\u5951\u7d04\u304c\u8907\u6570\u306e\u53f7\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5834\u5408\u306e\u5909\u66f4\u306b\u304a\u3044\u3066\u306f\u3001\u901a\u5247\uff13\u306e\u898f\u5b9a\u306b\u3088\u308a\u6240\u5c5e\u304c\u5224\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u91cd\u8981\u306a\u4e8b\u9805\u4ee5\u5916\u306e\u4e8b\u9805\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u306b\u5f53\u305f\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 30px; border-radius: 30px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #000080; font-size: 18px;\"><strong>\u300a\u53c2\u3000\u8003\u300b<\/strong><\/span><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/betsu02\/01.htm\" target=\"_blank\"><strong>\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u5225\u8868\u7b2c\uff12\u91cd\u8981\u306a\u4e8b\u9805\u4e00\u89a7\u8868<\/strong><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#000000;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u7b2c\uff12\u53f7\u6587\u66f8\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff11\uff09\u3000\u904b\u9001\u53c8\u306f\u8acb\u8ca0\u306e\u5185\u5bb9\uff08\u65b9\u6cd5\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff12\uff09\u3000\u904b\u9001\u53c8\u306f\u8acb\u8ca0\u306e\u671f\u65e5\u53c8\u306f\u671f\u9650<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff13\uff09\u3000\u5951\u7d04\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff14\uff09\u3000\u53d6\u6271\u6570\u91cf<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff15\uff09\u3000\u5358\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff16\uff09\u3000\u5951\u7d04\u91d1\u984d\u306e\u652f\u6255\u65b9\u6cd5\u53c8\u306f\u652f\u6255\u671f\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff17\uff09\u3000\u5272\u623b\u91d1\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5\u53c8\u306f\u652f\u6255\u671f\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff18\uff09\u3000\u5951\u7d04\u671f\u9593<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff19\uff09\u3000\u5951\u7d04\u306b\u4ed8\u3055\u308c\u308b\u505c\u6b62\u6761\u4ef6\u53c8\u306f\u89e3\u9664\u6761\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; line-height: 100%;\">\uff0810\uff09\u3000\u50b5\u52d9\u4e0d\u5c65\u884c\u306e\u5834\u5408\u306e\u640d\u5bb3\u8ce0\u511f\u306e\u65b9\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u7b2c\uff17\u53f7\u6587\u66f8\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff11\uff09\u3000\u76ee\u7684\u7269\u306e\u7a2e\u985e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff12\uff09\u3000\u53d6\u6271\u6570\u91cf<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff13\uff09\u3000\u5358\u4fa1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff14\uff09\u3000\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff15\uff09\u3000\u50b5\u52d9\u4e0d\u5c65\u884c\u306e\u5834\u5408\u306e\u640d\u5bb3\u8ce0\u511f\u306e\u65b9\u6cd5\u53c8\u306f\u518d\u8ca9\u58f2\u4fa1\u683c\u3092\u5b9a\u3081\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; line-height: 100%;\">\uff08\uff16\uff09\u3000\u5951\u7d04\u671f\u9593\uff08\u539f\u5951\u7d04\u306e\u57fa\u672c\u5951\u7d04\u66f8\u3092\u5f15\u7528\u3057\u3066\u5951\u7d04\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3082\u306e\u306b\u9650\u308b\u3082\u306e\u3068\u3057\u3001\u5f53\u8a72\u5ef6\u9577\u3092\u3059\u308b\u671f\u9593\u304c\uff13\u304b\u6708\u4ee5\u5185\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u66f4\u65b0\u306b\u95a2\u3059\u308b\u5b9a\u3081\u306e\u306a\u3044\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u51e1\u4f8b\u3011<\/p>\n<ul>\n<li>\u901a\u5247\uff65\uff65\uff65\u5370\u7d19\u7a0e\u6cd5\u5225\u8868\u7b2c\uff11\u8ab2\u7a0e\u7269\u4ef6\u8868\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u901a\u5247<\/li>\n<li>\u57fa\u901a\uff65\uff65\uff65<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/inshi\/mokuji.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u3010\u554f\u3011\u5f53\u793e\u306f\u6e05\u6383\u4f1a\u793e\u3067\u3059\u3002\uff21\u793e\u3068\u306e\u9593\u3067\u6e05\u6383\u306b\u95a2\u3059\u308b\u57fa\u672c\u5951\u7d04\u3092\u7d50\u3093\u3067\u3044\u307e\u3059\u304c\u3001\u4eca\u56de\u3001\u6708\u984d\u4fdd\u5b88\u6599\u306e\u6539\u5b9a\u306b\u4f34\u3044\u899a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u539f\u5951\u7d04\u306e\u57fa\u672c\u5951\u7d04\u66f8\u306f\u3001\u7b2c\uff12\u53f7\u6587\u66f8\uff08\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u3068\u7b2c\uff17\u53f7\u6587\u66f8\uff08\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u5951\u7d04\u66f8\uff09\u306b\u8a72\u5f53\u3057\u3001\u5951\u7d04\u91d1\u984d\u304c\u8a08\u7b97\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7b2c\uff17\u53f7\u6587\u66f8\u3068\u3057\u30664,000\u5186\u306e\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u899a\u66f8\u3082\u7b2c\uff17\u53f7\u6587\u66f8\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[196,177,167,181,290],"tags":[445],"backnumber":[1865],"series":[995],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-12 23:10:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/107014"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=107014"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/107014\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=107014"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=107014"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=107014"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=107014"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=107014"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}