{"id":107151,"date":"2016-10-20T10:20:02","date_gmt":"2016-10-20T01:20:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=107151"},"modified":"2025-09-30T11:19:29","modified_gmt":"2025-09-30T02:19:29","slug":"property-article-43","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-43\/","title":{"rendered":"\u3014\u8cc7\u7523\u7a0e\u3092\u5c02\u9580\u306b\u3059\u308b\u7a0e\u7406\u58eb\u304c\u8eab\u306b\u7740\u3051\u305f\u3044\u3015\u7a0e\u6cd5\u3084\u901a\u9054\u4ee5\u5916\u306e\u5b9f\u52d9\u77e5\u8b58\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u571f\u5730\u306e\u5730\u7a4d\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u8cc7\u7523\u7a0e\u3092\u5c02\u9580\u306b\u3059\u308b\u7a0e\u7406\u58eb\u304c\u8eab\u306b\u7740\u3051\u305f\u3044\u3015<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u7a0e\u6cd5\u3084\u901a\u9054<span style=\"border-bottom: 3px double #B22222; color: #b22222;\">\u4ee5\u5916<\/span><span style=\"font-size: 16px;\">\u306e<\/span>\u5b9f\u52d9\u77e5\u8b58<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u571f\u5730\u306e\u5730\u7a4d\u306b\u3064\u3044\u3066\u300d<\/strong><\/h4>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u7b39\u5ca1\u3000\u5b8f\u4fdd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#726250;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u57fa\u672c\u7684\u306a\u8ad6\u70b9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#726250;\"><\/div>\n<p>\u571f\u5730\u306e\u8a55\u4fa1\u306f\u3001\u300c\u5358\u4f4d\u00d7\u6570\u91cf\uff08\u5730\u7a4d\uff09\u300d\u306b\u3088\u308a\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u300c\u5730\u7a4d\u300d\u306f\u3001\u8a55\u4fa1\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u4f55\u3092\u57fa\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u571f\u5730\u306e\u767b\u8a18\u7c3f\u8b04\u672c\u4e0a\u306e\u5730\u7a4d\uff08\u516c\u7c3f\u5730\u7a4d\uff09\u3092\u4f7f\u7528\u3059\u308c\u3070\u3001\u305d\u308c\u3067\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8ad6\u70b9\u3092\u5b9f\u52d9\u4e0a\u306e\u76ee\u7dda\u304b\u3089\u691c\u8a0e\u3057\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#274a78;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u6307\u91dd<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#274a78;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8a55\u4fa1\u5b9f\u52d9\u306b\u304a\u3051\u308b\u300c\u5730\u7a4d\u300d\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff08\u4ee5\u4e0b\u300c\u8a55\u4fa1\u901a\u9054\u300d\u3068\u3044\u3044\u307e\u3059\uff09<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/01.htm#a-8\" target=\"_blank\" rel=\"noopener\">\uff18\uff08\u5730\u7a4d\uff09<\/a>\u306e\u5b9a\u3081\u3067\u306f\u3001\u300c\u5730\u7a4d\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u5b9f\u969b\u306e\u9762\u7a4d\u306b\u3088\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u76ee\u3057\u3066\u304a\u304d\u305f\u3044\u306e\u304c\u3001\u300c<span style=\"border-bottom: double 3px #000000;\">\u5b9f\u969b\u306e<\/span>\u9762\u7a4d\u300d\u3068\u8868\u73fe\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u300c<span style=\"border-bottom: double 3px #000000;\">\u5b9f\u6e2c\u306b\u3088\u308b<\/span>\u9762\u7a4d\u300d\u3068\u306f\u8868\u73fe\u3055\u308c\u3066\u3044\u306a\u3044\u70b9\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\uff12\u3064\u306e\u7528\u8a9e\u306e\u5dee\u7570\u306b\u3064\u3044\u3066\u3001\u8a55\u4fa1\u901a\u9054\u306b\u306f\u6ce8\u66f8\u304d\u7b49\u306b\u3088\u308b\u89e3\u8aac\u306f\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3067\u306f\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u8981\u65e8\u6b21\u306e\u901a\u308a\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u571f\u5730\u306e\u5730\u7a4d\u3092\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u53f0\u5e33\u5730\u7a4d\u3068\u5b9f\u969b\u5730\u7a4d\u3068\u304c\u7570\u306a\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u5730\u7a4d\u306b\u3088\u308b\u3053\u3068\u3068\u3059\u308b\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u3092\u6253\u3061\u51fa\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5168\u3066\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3001\u5b9f\u6e2c\u3092\u8981\u6c42\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u306f\u3001\u7279\u306b\u7e04\u5ef6\u306e\u591a\u3044\u5c71\u6797\u7b49\u306b\u3064\u3044\u3066\u3001\u7acb\u6728\u306b\u95a2\u3059\u308b\u5b9f\u5730\u8abf\u67fb\u306e\u5b9f\u65bd\u3001\u822a\u7a7a\u5199\u771f\u306b\u3088\u308b\u5730\u7a4d\u306e\u6e2c\u5b9a\u3001\u305d\u306e\u5730\u57df\u306b\u304a\u3051\u308b\u5e73\u5747\u7684\u306a\u7e04\u5ef6\u5272\u5408\u306e\u9069\u7528\u7b49\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3001\u5b9f\u969b\u5730\u7a4d\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u305d\u308c\u3089\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3082\u305d\u306e\u628a\u63e1\u304c\u3067\u304d\u306a\u3044\u3082\u306e\u3067\u3001\u53f0\u5e33\u5730\u7a4d\u306b\u3088\u308b\u3053\u3068\u304c\u4ed6\u306e\u571f\u5730\u3068\u306e\u8a55\u4fa1\u306e\u5747\u8861\u3092\u8457\u3057\u304f\u5931\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u6e2c\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: -20px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u56fd\u7a0e\u5e81\u30fb\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hyoka\/01\/05.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u5b9f\u969b\u306e\u5730\u7a4d\u300d\u306b\u3088\u308b\u3053\u3068\u306e\u610f\u7fa9<\/a>\u300d\u3088\u308a<\/span><\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u6e2c\u306b\u3088\u308b\u5730\u7a4d\u304c\u5bb9\u6613\u306b\u78ba\u8a8d\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u8a55\u4fa1\u901a\u9054\uff18\u306b\u5b9a\u3081\u308b\u5b9f\u969b\u306e\u9762\u7a4d\u306f\u3001\u5b9f\u6e2c\u306b\u3088\u308b\u5730\u7a4d\u3068\u4e00\u81f4\u3059\u308b\u3068\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5206\u7b46\u3092\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u571f\u5730\uff08\u305f\u3060\u3057\u3001\u5206\u7b46\u3057\u305f\u571f\u5730\u306e\u6b8b\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u5206\u7b46\u306e\u6642\u671f\u6b21\u7b2c\u3067\u5f53\u8a72\u6b8b\u5730\u90e8\u5206\u306b\u5b9f\u6e2c\u306e\u5fc5\u8981\u6027\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u304c\u3042\u308a\u3001\u3053\u306e\u5834\u5408\u306e\u5f53\u8a72\u6b8b\u5730\u90e8\u5206\u3092\u9664\u304d\u307e\u3059\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5b9f\u6e2c\u7cbe\u7b97\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u76f8\u7d9a\u7b49\u306b\u3088\u308b\u53d6\u5f97\u5f8c\u3001\u5b9f\u6e2c\u7cbe\u7b97\u306b\u3088\u308a\u58f2\u5374\u3057\u305f\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u571f\u5730\u533a\u753b\u6574\u7406\u4e8b\u696d\u306b\u57fa\u3065\u304f\u63db\u5730\uff08\u4eee\u63db\u5730\u3001\u672c\u63db\u5730\uff09\u51e6\u5206\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u6700\u8fd1\u6e2c\u91cf\u3057\u305f\u571f\u5730\uff08\u4f8b\u3048\u3070\u3001\u4fdd\u6709\u8cc7\u7523\u984d\u306e\u78ba\u5b9a\u3084\u96a3\u5730\u3068\u306e\u5883\u754c\u78ba\u8a8d\u306e\u305f\u3081\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u306e\u305f\u3081\u306b\u7269\u7d0d\u3092\u3057\u305f\u571f\u5730\uff08\u7269\u7d0d\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5b9f\u6e2c\u306b\u57fa\u3065\u304f\u5730\u7a4d\u66f4\u6b63\u767b\u8a18\u3092\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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