{"id":107987,"date":"2016-11-17T10:09:35","date_gmt":"2016-11-17T01:09:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=107987"},"modified":"2025-09-30T11:13:18","modified_gmt":"2025-09-30T02:13:18","slug":"management-271","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-271\/","title":{"rendered":"\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u8003\u616e\u3057\u305f\u300e\u6e1b\u8cc7\u30fb\u5897\u8cc7\u300f\u306e\u6d3b\u7528\u3068\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u3068\u512a\u9047\u7a0e\u5236\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7a0e\u5236\u512a\u9047\u63aa\u7f6e\u3092\u8003\u616e\u3057\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300e\u6e1b\u8cc7\u30fb\u5897\u8cc7\u300f\u306e\u6d3b\u7528\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u3068\u512a\u9047\u7a0e\u5236\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u7406\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u73fe\u5728\u306e\u7a0e\u5236\u4e0a\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3055\u307e\u3056\u307e\u306a\u512a\u9047\u63aa\u7f6e\u304c\u65bd\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u300c\u4e2d\u5c0f\u6cd5\u4eba\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u6cd5\u4eba\u3068\u306f\u3001<\/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><strong>\u666e\u901a\u6cd5\u4eba\u306e\u3046\u3061\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3044\u3066\u8cc7\u672c\u91d1\u306e\u984d\u30fb\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3082\u306e\u53c8\u306f\u8cc7\u672c\u30fb\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u3082\u306e<\/strong><\/p>\n<\/div>\n<p>\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4eba\u7a0e\u6cd566\u6761\uff12\u9805\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u76f8\u4e92\u4f1a\u793e\u3084\u5927\u6cd5\u4eba\u306e\u5b8c\u5168\u5b50\u6cd5\u4eba\u7b49\u4e00\u90e8\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u3068\u306f\u6271\u308f\u308c\u306a\u3044\uff08\u6cd5\u4eba\u7a0e\u6cd566\u6761\uff16\u9805\uff09\u3002<\/p>\n<p><a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/126806.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621027\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u306b\u304a\u3044\u3066\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5b9f\u614b\u306f\u3001\u5927\u6cd5\u4eba\u4e26\u307f\u306e\u591a\u984d\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u8fd1\u3044\u6cd5\u4eba\u307e\u3067\u533a\u3005\u3067\u3042\u308b\u300d\u3068\u3057\u3001\u300c\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u3092\u4e2d\u5c0f\u6cd5\u4eba\u3068\u3057\u3066\u4e00\u5f8b\u306b\u6271\u3044\u3001\u540c\u4e00\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3046\u300d\u3068\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u3092\u898b\u76f4\u3059\u3053\u3068\u304c\u8a00\u53ca\u3055\u308c\u305f\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u306e\u65b9\u5411\u6027\u3092\u691c\u8a0e\u3057\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3092\u6d3b\u7528\u3059\u308b\u305f\u3081\u306e\u6709\u52b9\u306a\u65bd\u7b56\u3067\u3042\u308b\u6e1b\u8cc7\u30fb\u5897\u8cc7\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u73fe\u884c\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7a0e\u5236<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u5236\u5ea6\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\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\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u7559\u4fdd\u91d1\u8ab2\u7a0e\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u5236\u5ea6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u6295\u8cc7\u6e1b\u7a0e\u7b49\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5236\u5ea6<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u5185\u5bb9\u3092\u5927\u6cd5\u4eba\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#B0C4DE;color:#000000;border-color:#666699;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u8efd\u6e1b\u7a0e\u7387\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u7387\u306f23.4\uff05<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u300119\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3001\u3055\u3089\u306b\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3068\u3057\u3066\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306f15\uff05\u306b\u8efd\u6e1b<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u63a7\u9664\u9650\u5ea6\u984d\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a\u6240\u5f97\u91d1\u984d\u306e60\uff05<br \/>\n\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621030\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a\u6240\u5f97\u91d1\u984d\u306e55\uff05<br \/>\n\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff1a\u6240\u5f97\u91d1\u984d\u306e50\uff05<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u6240\u5f97\u91d1\u984d\u306e100\uff05\u307e\u3067\u640d\u91d1\u7b97\u5165\uff08\u63a7\u9664\uff09\u304c\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u5236\u5ea6<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u8cb8\u5012\u5f15\u5f53\u91d1\u306f\u640d\u91d1\u7b97\u5165\u4e0d\u53ef<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u6cd5\u5b9a\u306e\u7e70\u5165\u9650\u5ea6\u984d\u307e\u3067\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u7559\u4fdd\u91d1\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u7279\u5225\u540c\u65cf\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u7279\u5225\u7a0e\u7387\u306b\u3088\u308b\u8ab2\u7a0e<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u540c\u65cf\u4f1a\u793e\u306f\u7279\u5225\u540c\u65cf\u4f1a\u793e\u304b\u3089\u9664\u5916<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50\uff05\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50\uff05\u76f8\u5f53\u984d\u3068800\u4e07\u5186\u306e\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3068\u306e\u9078\u629e\u304c\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u6295\u8cc7\u6e1b\u7a0e\u7b49\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306e\u3088\u3046\u306a\u512a\u9047\u63aa\u7f6e\u306a\u3057<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u304a\u3051\u308b\u7a0e\u984d\u63a7\u9664\u5272\u5408\u306e\u52a0\u7b97<\/li>\n<li>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3051\u308b\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u53ca\u3073\u7a0e\u984d\u63a7\u9664\u5272\u5408\u306e\u52a0\u7b97<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u53ca\u3073\u540c3,000\u4e07\u5186\u4ee5\u4e0b\u306e\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d30\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u5e74300\u4e07\u5186\u307e\u3067\u640d\u91d1\u7b97\u5165\u53ef\u80fd<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5236\u5ea6<\/strong><\/h4>\n<div><span style=\"color: #333399;\"><strong>\u3014\u5927\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u3042\u308a<\/li>\n<\/ul>\n<div><span style=\"color: #800000;\"><strong>\u3014\u4e2d\u5c0f\u6cd5\u4eba\u3015<\/strong><\/span><\/div>\n<ul>\n<li>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u9069\u7528\u306a\u3057<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3055\u307e\u3056\u307e\u306a\u512a\u9047\u63aa\u7f6e\u304c\u65bd\u3055\u308c\u3066\u3044\u308b\u4e2d\u5c0f\u6cd5\u4eba\u3067\u3042\u308b\u304c\u3001\u5192\u982d\u306b\u3082\u8ff0\u3079\u305f\u3088\u3046\u306b\u305d\u306e\u4e2d\u306b\u306f\u5927\u6cd5\u4eba\u4e26\u307f\u306e\u591a\u984d\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u306a\u3069\u3001\u5fc5\u305a\u3057\u3082\u62c5\u7a0e\u529b\u304c\u4e4f\u3057\u3044\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u6cd5\u4eba\u3082\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u6cd5\u5236\u306e\u898b\u76f4\u3057\u7b49\u306b\u3088\u308a\u8cc7\u672c\u91d1\u306e\u6027\u683c\u304c\u5909\u308f\u308a\u3001\u8cc7\u672c\u91d1\u306e\u984d\u304c\u7684\u78ba\u306b\u4f01\u696d\u306e\u898f\u6a21\u3084\u7d4c\u55b6\u5b9f\u614b\u3092\u53cd\u6620\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u3002\u73fe\u884c\u5236\u5ea6\u4e0a\u3001\u8cc7\u672c\u91d1\u57fa\u6e96\u306e\u307f\u3067\u5927\u6cd5\u4eba\u3068\u4e2d\u5c0f\u6cd5\u4eba\u3092\u533a\u5206\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5927\u6cd5\u4eba\u304c\u6e1b\u8cc7\u3092\u884c\u3063\u3066\u4e2d\u5c0f\u6cd5\u4eba\u3068\u306a\u308a\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u306a\u3069\u6063\u610f\u7684\u306a\u7a0e\u8ca0\u62c5\u306e\u8efd\u6e1b\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u5f0a\u5bb3\u304c\u3042\u308b\u3002<\/p>\n<p>\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u7a0e\u5236\u5be9\u8b70\u4f1a\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u554f\u984c\u70b9\u3078\u306e\u5bfe\u51e6\u6cd5\u3092\u691c\u8a0e\u30572016\u5e74\uff13\u670817\u65e5\u306b\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\uff0d\u5e73\u621027\u5e74\u5ea6\u8aee\u554f\u306b\u5bfe\u3059\u308b\u7b54\u7533\uff0d\u300d\uff08\u4ee5\u4e0b\u3001\u7b54\u7533\u3068\u3044\u3046\uff09\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/wp-content\/uploads\/doc\/nichizeiren\/business\/taxcouncil\/toushin_H27.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u3068\u7a0e\u5236\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\uff0d\u5e73\u621027\u5e74\u5ea6\u8aee\u554f\u306b\u5bfe\u3059\u308b\u7b54\u7533\uff0d<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u7b54\u7533\u3067\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u306e\u8003\u3048\u65b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u65b9\u6cd5\u304c\u691c\u8a0e\u3055\u308c\u305f\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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u73fe\u884c\u306e\u8cc7\u672c\u91d1\u57fa\u6e96\u306e\u6c34\u6e96\u3092\u898b\u76f4\u3059<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u8cc7\u672c\u91d1\u57fa\u6e96\u3092\u5ec3\u6b62\u3057\u3001\u4ed6\u306e\u6307\u6a19\u306b\u7f6e\u304d\u63db\u3048\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u8cc7\u672c\u91d1\u57fa\u6e96\u3092\u7dad\u6301\u3057\u305f\u4e0a\u3067\u3001\u4ed6\u306e\u6307\u6a19\u3068\u7d44\u307f\u5408\u308f\u305b\u308b<\/p>\n<\/div>\n<p>\u691c\u8a0e\u306e\u7d50\u679c\u3001\u73fe\u884c\u306e\u8cc7\u672c\u91d1\u57fa\u6e96\u306f\u9577\u5e74\u306b\u308f\u305f\u3063\u3066\u65bd\u884c\u3055\u308c\u3001\u5e83\u304f\u5b9f\u52d9\u306b\u5b9a\u7740\u3057\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u5f53\u9762\u306f\u540c\u57fa\u6e96\uff08\uff11\u5104\u5186\uff09\u3092\u7dad\u6301\u3057\u305f\u4e0a\u3067\u3001\u4ed6\u306e\u6307\u6a19\u3068\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\uff08\u4e0a\u8a18<span style=\"color: #4682b4;\">\u2462<\/span>\u306e\u65b9\u6cd5\uff09\u306b\u3088\u3063\u3066\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cc7\u672c\u91d1\u3068\u7d44\u307f\u5408\u308f\u305b\u308b\u4ed6\u306e\u6307\u6a19\u3068\u3057\u3066\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u6642\u70b9\u306b\u304a\u3044\u3066\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u304c\u660e\u78ba\u306b\u5224\u65ad\u3067\u304d\u308b\u3053\u3068\uff08\u4e88\u898b\u53ef\u80fd\u6027\uff09\u3001\u9069\u6b63\u306a\u57f7\u884c\u304c\u62c5\u4fdd\u3055\u308c\u308b\u3053\u3068\u3001\u4e00\u5b9a\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5b89\u5b9a\u7684\u3067\u3042\u308b\u3053\u3068\u3068\u3044\u3046\u6027\u683c\u3092\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u7b54\u7533\u3067\u306f\u3001\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u6307\u6a19\u3068\u3057\u3066\u3001\u5f93\u696d\u54e1\u6570\u304c\u4e2d\u5c0f\u6cd5\u4eba\u306e\u7bc4\u56f2\u3092\u5b9a\u3081\u308b\u306e\u306b\u9069\u5f53\u306a\u6307\u6a19\u3067\u3042\u308b\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u6570\u57fa\u6e96\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u7bc4\u56f2\u3092\u3069\u306e\u3088\u3046\u306b\u5b9a\u3081\u308b\u304b\u3001\u696d\u7a2e\u3054\u3068\u306e\u5dee\u7570\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u304b\u306a\u3069\u3001\u691c\u8a0e\u3059\u3079\u304d\u8ab2\u984c\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4f01\u696d\u306e\u898f\u6a21\u3084\u7d4c\u55b6\u5b9f\u614b\u3092\u53cd\u6620\u3059\u308b\u6307\u6a19\u3068\u3057\u3066\u6709\u529b\u3067\u3042\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u57fa\u672c\u6cd5\u306b\u304a\u3044\u3066\u3001\u696d\u7a2e\u306b\u5fdc\u3058\u305f\u5f93\u696d\u54e1\u6570\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f93\u696d\u54e1\u6570\u4ee5\u5916\u306e\u6307\u6a19\u3068\u3057\u3066\u3001\u6240\u5f97\u91d1\u984d\u53c8\u306f\u58f2\u4e0a\u9ad8\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u53c8\u306f\u7dcf\u8cc7\u7523\u4fa1\u984d\u3001\u4ed8\u52a0\u4fa1\u5024\u984d\u306a\u3069\u306e\u6307\u6a19\u3082\u691c\u8a0e\u3055\u308c\u305f\u304c\u3001\u4e88\u898b\u53ef\u80fd\u6027\u7b49\u306e\u89b3\u70b9\u304b\u3089\u3053\u308c\u3089\u306e\u6307\u6a19\u306f\u554f\u984c\u304c\u591a\u3044\u3068\u3057\u3066\u3001\u7b54\u7533\u3067\u306f\u3053\u308c\u3089\u306e\u6307\u6a19\u3092\u4e0d\u9069\u5f53\u3068\u7d50\u8ad6\u4ed8\u3051\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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