{"id":109750,"date":"2016-11-24T10:14:56","date_gmt":"2016-11-24T01:14:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=109750"},"modified":"2018-07-09T10:28:37","modified_gmt":"2018-07-09T01:28:37","slug":"corporation-article-460","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-460\/","title":{"rendered":"\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8\u3014\u7a0e\u52d9\u9762\uff08\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\uff09\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p><del>\u203b\u3053\u306e\u9023\u8f09\u306f\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u306b\u3054\u767b\u9332\u3044\u305f\u3060\u304f\u3068\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/del><br \/>\n\u203b\u672c\u9023\u8f09\u306f\u5f53\u9762\u306e\u9593\u3001\u975e\u4f1a\u54e1\u306e\u65b9\u3067\u3082\u30ed\u30b0\u30a4\u30f3\u306a\u3057\u3067\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><strong>\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\u7a0e\u52d9\u9762\uff08\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\uff09\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u65b0\u540d\u3000\u8cb4\u5247<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5e73\u5e38\u6642\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u7533\u544a\u671f\u9650<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u7406\u7531\u306b\u3088\u308a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_12.htm\" target=\"_blank\">\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u7533\u8acb\u66f8<\/a>\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\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:#666699;\">\n\t\t<ul>\n<li>\u4f1a\u8a08\u76e3\u67fb\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044<\/li>\n<li>\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u591a\u6570\u306b\u4e0a\u308b\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u9023\u7d50\u6240\u5f97\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<p>\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u7279\u4f8b\u306e\u9069\u7528\u306f\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7d0d\u4ed8\u671f\u9650<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3001<strong>\u2460\u7533\u544a\u671f\u9650<\/strong>\u3068\u540c\u69d8\u306b\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18\u306e\u7533\u544a\u671f\u9650\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u7d0d\u4ed8\u671f\u9650\u306f\u5ef6\u9577\u3055\u308c\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u6765\u306e\u7533\u544a\u671f\u9650\u306b\u7d0d\u4ed8\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u7d0d\u4ed8\u3092\u5ef6\u9577\u3057\u305f\u671f\u9593\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u5229\u5b50\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3053\u3067\u3001\u5b9f\u52d9\u4e0a\u306f\u672c\u6765\u306e\u7533\u544a\u671f\u9650\u306b\u898b\u8fbc\u7d0d\u4ed8\u3092\u884c\u3044\u3001\u5b9f\u969b\u306e\u7533\u544a\u6642\u306b\u5dee\u984d\u3092\u7cbe\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u3068\u304d\u3001\u898b\u8fbc\u7d0d\u4ed8\u984d\u304c\u78ba\u5b9a\u7d0d\u4ed8\u984d\u306b\u8db3\u308a\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u4e0d\u8db3\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u5229\u5b50\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\u3010<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6cd5\u4eba\u7a0e<\/span>\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-109752\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-1.png\" alt=\"\u539f \u5247 \u5ef6\u9577\u306e\u7279\u4f8b \u7533\u544a\u671f\u9650 \u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185 \u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306b\u3088\u308a\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u304c\u53ef\u80fd \u7d0d\u4ed8\u671f\u9650 \u540c\u4e0a \u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u304c\u9069\u7528\u3055\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u7d0d\u4ed8\u671f\u9650\u306f\u5ef6\u9577\u4e0d\u53ef\" width=\"529\" height=\"183\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-1.png 755w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-1-300x104.png 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/><\/a><\/p>\n<p><strong>\u3010<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6d88\u8cbb\u7a0e<\/span>\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-109753\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-2.png\" alt=\"\u539f \u5247 \u5ef6\u9577\u306e\u7279\u4f8b \u7533\u544a\u671f\u9650 \u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185 \u5ef6\u9577\u306e\u7279\u4f8b\u306a\u3057 \u7d0d\u4ed8\u671f\u9650 \u540c\u4e0a \u540c\u4e0a\" width=\"529\" height=\"134\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-2.png 756w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-2-300x75.png 300w\" sizes=\"(max-width: 529px) 100vw, 529px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u707d\u5bb3\u6642\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u9577\u5b98\u3001\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u52d9\u7f72\u9577\u7b49\u306f\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u3092\u305d\u306e\u671f\u9650\u307e\u3067\u306b\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u7406\u7531\u304c\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u6cd511\uff09\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306b\u3088\u308b\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u5ef6\u6ede\u7a0e\u53ca\u3073\u5229\u5b50\u7a0e\u306f\u514d\u9664\u3055\u308c\u308b\uff08\u901a\u6cd564\u2462\u300163\u2461\uff09\u3002<\/p>\n<p>\u3053\u306e\u5ef6\u9577\u306b\u306f\u3001<strong>\u2460<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5730\u57df\u6307\u5b9a<\/span><\/strong>\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u3068<strong>\u2461<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u500b\u5225\u6307\u5b9a<\/span><\/strong>\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5730\u57df\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577<\/strong><\/h4>\n<p>\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u90fd\u9053\u5e9c\u770c\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u308f\u305f\u308a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u5730\u57df\u53ca\u3073\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\uff08\u901a\u4ee4\uff13\u2460\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u6307\u5b9a\u304c\u306a\u3055\u308c\u305f\u5730\u57df\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u6cd5\u4eba\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u671f\u65e5\u307e\u3067\u306b\u6cd5\u4eba\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3092\u884c\u3048\u3070\u3088\u304f\u3001\u5225\u9014\u7533\u8acb\u66f8\u7b49\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577<\/strong><\/h4>\n<p>\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3067\u3001\u5730\u57df\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u7533\u8acb\u306b\u57fa\u3065\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u5f53\u8a72\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\uff08\u901a\u4ee4\uff13\u2461\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5730\u57df\u6307\u5b9a\u304c\u306a\u3055\u308c\u305f\u5730\u57df\u4ee5\u5916\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u6cd5\u4eba\u304c\u3001\u6cd5\u4eba\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u3001\u707d\u5bb3\u7b49\u304c\u3084\u3093\u3060\u5f8c\u76f8\u5f53\u306e\u671f\u9593\u5185\uff08\u539f\u5247\u3068\u3057\u3066\uff11\u30f6\u6708\u4ee5\u5185\uff09\u306b\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u901a\u4ee4\uff13\u2462\uff09\u3002<\/p>\n<p>\u5730\u57df\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3001\u3055\u3089\u306b\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u305d\u306e\u5ef6\u9577\u3055\u308c\u305f\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306f\u7d0d\u7a0e\u8005\u306e\u7533\u8acb\u306b\u3088\u308a\u3001\u305d\u306e\u7406\u7531\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u3092<span style=\"border-bottom: double 3px #000000;\">\u518d\u5ef6\u9577<\/span>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u6cd511\u3001\u901a\u4ee4\uff13\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/strong><\/p>\n<p>\u5730\u57df\u6307\u5b9a\u304c\u306a\u3055\u308c\u305f\u5730\u57df\u4ee5\u5916\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u6cd5\u4eba\u304c\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u3001\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3068\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color: #FFE4E1;color:#000000;border-color:#CD5C5C;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u76f4\u63a5\u7684\u306a\u88ab\u5bb3<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u672c\u793e\u4e8b\u52d9\u6240\u304c\u640d\u5bb3\u3092\u53d7\u3051\u3001\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u6ec5\u5931\u3059\u308b\u7b49\u3001\u76f4\u63a5\u7684\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u3001\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u30e9\u30a4\u30d5\u30e9\u30a4\u30f3\u306e\u906e\u65ad<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4ea4\u901a\u30fb\u901a\u4fe1\u306e\u906e\u65ad\u3084\u505c\u96fb\uff08\u8a08\u753b\u505c\u96fb\u3092\u542b\u3080\uff09\u7b49\u306e\u30e9\u30a4\u30d5\u30e9\u30a4\u30f3\u306e\u906e\u65ad\u306b\u3088\u308a\u3001\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u5e33\u7c3f\u66f8\u985e\u306e\u6ec5\u5931\u3084\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u7834\u640d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u305f\u4e8b\u696d\u6240\u304c\u88ab\u707d\u3057\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u6ec5\u5931\u3084\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u7834\u640d\u306b\u3088\u308a\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3001\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u5408\u7406\u7684\u306a\u640d\u5bb3\u984d\u306e\u898b\u7a4d\u308a\u304c\u56f0\u96e3<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u5de5\u5834\u3001\u652f\u5e97\u7b49\u304c\u88ab\u707d\u3057\u3001\u5408\u7406\u7684\u306a\u640d\u5bb3\u984d\u306e\u898b\u7a4d\u308a\u306b\u76f8\u5f53\u671f\u9593\u3092\u8981\u3057\u3001\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3001\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u88ab\u707d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u9023\u7d50\u5b50\u6cd5\u4eba\u304c\u88ab\u707d\u3057\u3001\u9023\u7d50\u6240\u5f97\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u7834\u640d\u7b49\u306e\u305f\u3081\u3001\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u304c\u56f0\u96e3<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u707d\u5bb3\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u682a\u4e3b\u7dcf\u4f1a\u304c\u958b\u50ac\u3067\u304d\u305a\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3001\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u7a0e\u7406\u58eb\u306e\u88ab\u707d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd5c5c;\">\u21d2<\/span>\u7a0e\u7406\u58eb\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u95a2\u4e0e\u5148\u6cd5\u4eba\u306e\u7533\u544a\u7b49\u304c\u56f0\u96e3\u306a\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u30e9\u30a4\u30d5\u30e9\u30a4\u30f3\u306e\u906e\u65ad<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u95a2\u4e0e\u5148\u6cd5\u4eba\u306e\u5e33\u7c3f\u66f8\u985e\u306e\u6ec5\u5931\u53c8\u306f\u7533\u544a\u7b49\u306b\u5fc5\u8981\u306a\u30c7\u30fc\u30bf\u306e\u7834\u640d\u7b49<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7\u300c\u707d\u5bb3\u7b49\u304c\u3084\u3093\u3060\u65e5\u300d\u3068\u306f<\/strong><\/p>\n<p>\u7279\u5225\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u5ba2\u89b3\u7684\u306b\u898b\u3066\u3001\u671f\u9650\u5ef6\u9577\u306e\u7533\u8acb\u3092\u3057\u305f\u8005\u304c\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u3092\u884c\u3046\u306e\u306b\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u7a0b\u5ea6\u306e\u72b6\u614b\u306b\u5fa9\u3057\u305f\u65e5\u3092\u3044\u3046\u3002\u4f8b\u3048\u3070\u3001\u4ea4\u901a\u306e\u9014\u7d76\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ea4\u901a\u6a5f\u95a2\u304c\u904b\u884c\u3092\u59cb\u3081\u305f\u65e5\u306a\u3069\u3092\u3044\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\u2461<\/strong>\u306e\u300c\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u300d\u3092\u53d7\u3051\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306b\u3088\u308a\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3001\u671f\u9650\u307e\u3067\u306b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u306e\u7533\u8acb\u66f8\u63d0\u51fa\u3092\u53d7\u3051\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306f\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6cd5\u6cd575\u2460\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308945 \u65e5\u4ee5\u5185\u306b\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_11.htm\" target=\"_blank\">\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u7406\u7531\u7b49\u3092\u8a18\u8f09\u3057\u305f\u7533\u8acb\u66f8<\/a>\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6cd5\u6cd575\u2461\uff09\u3002<\/p>\n<p><strong>\u3010\u707d\u5bb3\u6642\u306e\u671f\u9650\u5ef6\u9577\u5236\u5ea6\u3068\u305d\u306e\u7279\u5fb4\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-109754\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-3.png\" alt=\"\u5236 \u5ea6 \u5730\u57df\u6307\u5b9a\u306b\u3088\u308b \u671f\u9650\u5ef6\u9577 \u500b\u5225\u6307\u5b9a\u306b\u3088\u308b \u671f\u9650\u5ef6\u9577 \u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044 \u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e \u7533\u544a\u671f\u9650\u306e\u5ef6\u9577 \u5bfe\u8c61\u7a0e\u76ee \u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e (\u305d\u306e\u4ed6\u306e\u56fd\u7a0e) \u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e (\u305d\u306e\u4ed6\u306e\u56fd\u7a0e) \u6cd5\u4eba\u7a0e \u7533\u8acb\u66f8\u306e\u63d0\u51fa \uff08\u4e0d\u8981\uff09 \u707d\u5bb3\u7b49\u304c\u3084\u3093\u3060\u5f8c\u76f8\u5f53\u306e\u671f\u9593\u5185 \u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u308945 \u65e5\u4ee5\u5185 \u5ef6\u9577\u671f\u9593\u306e\u5229\u5b50\u7a0e \uff08\u514d\u9664\uff09 \uff08\u514d\u9664\uff09 \u7d0d\u4ed8\u5fc5\u8981\" width=\"1011\" height=\"405\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-3.png 1011w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/11\/hisai-client-cotax2-3-300x120.png 300w\" sizes=\"(max-width: 1011px) 100vw, 1011px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u7d0d\u7a0e\u306e\u7336\u4e88<\/strong><\/h4>\n<p>\u707d\u5bb3\u306b\u3088\u3063\u3066\u640d\u5931\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u56fd\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7\u7d0d\u4ed8\u671f\u9650\u524d\u306e\u7d0d\u7a0e\u7336\u4e88<\/strong><\/p>\n<p>\u707d\u5bb3\u306b\u3088\u308a\u8ca1\u7523\u306b\u76f8\u5f53\u306a\u640d\u5931\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200001a.htm\" target=\"_blank\">\u7d0d\u7a0e\u306e\u7336\u4e88\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u56fd\u7a0e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u640d\u5931\u3092\u53d7\u3051\u305f\u65e5\u4ee5\u5f8c\uff11\u5e74\u4ee5\u5185\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7d0d\u4ed8\u671f\u9650\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u9650\u308a\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u6cd546\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25b7\u7d0d\u4ed8\u671f\u9650\u7d4c\u904e\u5f8c\u306e\u7d0d\u7a0e\u7336\u4e88<\/strong><\/p>\n<p>\u707d\u5bb3\u306b\u3088\u308a\u8ca1\u7523\u306b\u76f8\u5f53\u306a\u640d\u5931\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200001a.htm\" target=\"_blank\">\u7d0d\u7a0e\u306e\u7336\u4e88\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6b21\u306e\u56fd\u7a0e\u306e\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\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:#666699;\">\n\t\t<ul>\n<li>\u7d0d\u4ed8\u671f\u9650\u3092\u8d85\u3048\u3066\u3044\u308b\u304c\u4e00\u6642\u306b\u7d0d\u4ed8\u3067\u304d\u306a\u3044\u56fd\u7a0e<\/li>\n<li>\u300c\u7d0d\u4ed8\u671f\u9650\u524d\u306e\u7d0d\u7a0e\u7336\u4e88\u300d\u3092\u53d7\u3051\u3066\u3082\u306a\u304a\u7d0d\u4ed8\u3067\u304d\u306a\u304b\u3063\u305f\u56fd\u7a0e<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u9650\u308a\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u6cd546\u2461\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #808080;\">\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7336\u4e88\u671f\u9593\u5185\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200004.htm\" target=\"_blank\">\u7d0d\u7a0e\u8005\u306e\u7533\u8acb<\/a>\u306b\u57fa\u3065\u304d\u3001\u305d\u306e\u671f\u9593\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u65e2\u306b\u7d0d\u7a0e\u7336\u4e88\u3092\u3057\u305f\u671f\u9593\u3068\u3042\u308f\u305b\u3066\uff12\u5e74\u4ee5\u5185\u3068\u3059\u308b\uff08\u901a\u6cd546\u2466\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u901a\u4ee4\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u901a\u6cd564\u2462\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd564\u6761\uff13\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u300d\u3067\u3042\u308b\u3002<br \/>\n\u305f\u3060\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u7406\u7531\u306b\u3088\u308a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\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":[186,177,167,181,290],"tags":[328,332,477],"backnumber":[1870],"series":[919],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/109750"}],"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=109750"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/109750\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=109750"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=109750"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=109750"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=109750"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=109750"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}