{"id":112093,"date":"2016-12-09T16:15:46","date_gmt":"2016-12-09T07:15:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=112093"},"modified":"2017-03-29T15:00:03","modified_gmt":"2017-03-29T06:00:03","slug":"tax-report-39","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-39\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\uff5e\u5c45\u4f4f\u7528\u8d85\u9ad8\u5c64\u5efa\u7bc9\u7269\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306e\u7b97\u5b9a\u65b9\u6cd5\u30fb\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u898b\u76f4\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8cc3\u4e0a\u3052\u30fb\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u62e1\u5145\u7b49\u3092\u63aa\u7f6e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5c45\u4f4f\u7528\u8d85\u9ad8\u5c64\u5efa\u7bc9\u7269\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306e\u7b97\u5b9a\u65b9\u6cd5\u30fb\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u898b\u76f4\u3057\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8cc3\u4e0a\u3052\u30fb\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u62e1\u5145\u7b49\u3092\u63aa\u7f6e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\"><span style=\"color: #b22222;\">\u00a0\uff08\u203b\uff09<\/span>\u3000<a href=\"#no1\">\u8ffd\u8a18\u306e\u304a\u77e5\u3089\u305b<\/a><span style=\"color: #b22222;\">\uff082016\/12\/10\uff09<\/span><\/span><\/span><\/p>\n<p>\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u306f\u6628\u65e5\uff08\u5e73\u621028\u5e7412\u6708\uff18\u65e5\uff09\u3001\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/133810.html\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d<\/div><\/div>\n<p>\u4eca\u56de\u306e\u5927\u7db1\u306e\u53d6\u308a\u307e\u3068\u3081\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u653f\u5e9c\u304c\u300c\u50cd\u304d\u65b9\u6539\u9769\u300d\u3092\u63a8\u9032\u3059\u308b\u4e2d\u3001\u5c31\u696d\u8abf\u6574\u306b\u3088\u308a\u5973\u6027\u306e\u793e\u4f1a\u9032\u51fa\u3092\u59a8\u3052\u3066\u3044\u308b\u3068\u6279\u5224\u306e\u591a\u3044\u914d\u5076\u8005\u63a7\u9664\u5236\u5ea6\u304c\u3069\u306e\u3088\u3046\u306b\u898b\u76f4\u3055\u308c\u308b\u304b\u304c\u5927\u304d\u306a\u7126\u70b9\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u9ad8\u5c64\u968e\u3092\u5229\u7528\u3057\u305f\u7bc0\u7a0e\u7b56\u3084\u6d77\u5916\u5c45\u4f4f\u306b\u3088\u308b\u56fd\u5916\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u7b49\u8ab2\u7a0e\u9003\u308c\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u5bfe\u7b56\u304c\u63a1\u3089\u308c\u308b\u5f62\u3068\u306a\u3063\u305f\u3002\u3055\u3089\u306b\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u898b\u76f4\u3057\u3082\u884c\u308f\u308c\u308b\u306a\u3069\u3001\u5f93\u524d\u3088\u308a\u6307\u6458\u3055\u308c\u3066\u3044\u305f\u8cc7\u7523\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u7bc0\u7a0e\u7b56\u306b\u6b6f\u6b62\u3081\u304c\u304b\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u4f01\u696d\u6d3b\u52d5\u3092\u5f8c\u62bc\u3057\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u5411\u3051\u305f\u8cc3\u4e0a\u3052\u3084\u8a2d\u5099\u6295\u8cc7\u306b\u4fc2\u308b\u6e1b\u7a0e\u63aa\u7f6e\u304c\u62e1\u5145\u3055\u308c\u308b\u4e00\u65b9\u3001\u4e00\u5b9a\u306e\u5e73\u5747\u6240\u5f97\u306e\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u306f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5404\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u308b\u306a\u3069\u3001\u4f01\u696d\u6d3b\u52d5\u3078\u306e\u5f71\u97ff\u306e\u5927\u304d\u3044\u6539\u6b63\u3082\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u306e\u5927\u304d\u3044\u6539\u6b63\u5185\u5bb9\u3092\u6982\u89b3\u3059\u308b\u3002\u306a\u304a\u3001\u91cd\u8981\u306a\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-39\/#serial_mokuji\">\u500b\u5225\u306b\u901f\u5831\u89e3\u8aac\u3092\u516c\u958b\u3057\u3066\u3044\u304f<\/a>\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u5408\u308f\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u3061\u3089\u306e<a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\uff08\u66f4\u65b0\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/information-178\/\" target=\"_blank\">\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u30da\u30fc\u30b8<\/a>\u3082\u4eca\u5f8c\u66f4\u65b0\u3092\u91cd\u306d\u3066\u3044\u304f\u306e\u3067\u3001\u30ed\u30b0\u30a4\u30f3\u306e\u4e0a\u3001\u30d6\u30c3\u30af\u30de\u30fc\u30af\u30dc\u30bf\u30f3\u3092\u62bc\u3059\u306a\u3069\u3057\u3066\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u9ad8\u5c64\u968e\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u306f\u968e\u5c64\u306e\u5dee\u7570\u306b\u3088\u308a\u88dc\u6b63\u3001\u5e83\u5927\u5730\u306f\u5f62\u72b6\u30fb\u9762\u7a4d\u306b\u57fa\u3065\u304f\u8a55\u4fa1\u65b9\u6cd5\u3078\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u773a\u671b\u7b49\u306e\u7406\u7531\u3067\u5e02\u5834\u4fa1\u683c\u306e\u9ad8\u3044\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b 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target=\"_blank\">\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3<\/a>\u306e\u9ad8\u5c64\u968e\u3092\u4f7f\u3063\u305f\u7bc0\u7a0e\u7b56\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u9ad8\u3055\u304c60\uff4d\u3092\u8d85\u3048\u308b\u5c45\u4f4f\u7528\u8d85\u9ad8\u5c64\u5efa\u7bc9\u7269\u306b\u3064\u3044\u3066\u3001\u4e00\u68df\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u984d\u3092\u5404\u533a\u5206\u6240\u6709\u8005\u3067\u6309\u5206\u3059\u308b\u969b\u306b\u7528\u3044\u308b\u5c02\u6709\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u306b\u3064\u3044\u3066\u3001\u968e\u5c64\u306e\u5dee\u7570\u3092\u53cd\u6620\u3057\u305f\u88dc\u6b63\u7387\u306b\u3088\u308b\u88dc\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u5e73\u621030\u5e74\u5ea6\u304b\u3089\u65b0\u305f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u304b\u3089\u9069\u7528\uff08H29.4.1\u524d\u306e\u58f2\u8cb7\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u305f\u4f4f\u6238\u3092\u542b\u3080\u3082\u306e\u3092\u9664\u304f\uff09\uff09\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=44\" target=\"_blank\">\u5927\u7db1p42<\/a>\uff09\u3002<\/p>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e83\u5927\u5730\u3001\u5f62\u72b6\u30fb\u9762\u7a4d\u306b\u57fa\u3065\u3044\u305f\u8a55\u4fa1\u65b9\u6cd5\u3078\u898b\u76f4\u3057\u3001\u9069\u7528\u8981\u4ef6\u306e\u660e\u78ba\u5316\u3082\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/property-report-9\/\" target=\"_blank\">\u5e83\u5927\u5730<\/a>\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u306e\u9762\u7a4d\u306b\u6bd4\u4f8b\u7684\u306b\u6e1b\u984d\u3059\u308b\u8a55\u4fa1\u65b9\u6cd5\u3092\u300c\u5404\u571f\u5730\u306e\u500b\u6027\u306b\u5fdc\u3058\u3066\u5f62\u72b6\u30fb\u9762\u7a4d\u306b\u57fa\u3065\u304d\u8a55\u4fa1\u3059\u308b\u65b9\u6cd5\u306b\u898b\u76f4\u3059\u3068\u3068\u3082\u306b\u3001<span style=\"border-bottom: double 3px #000000;\">\u9069\u7528\u8981\u4ef6\u3092\u660e\u78ba\u5316\u3059\u308b<\/span>\u300d\u3068\u306e\u8a18\u8f09\u304c\u306a\u3055\u308c\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=63\" target=\"_blank\">\u5927\u7db1p6<\/a>1\uff09\uff08H30.1.1\u4ee5\u5f8c\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u8a55\u4fa1\u304b\u3089\u9069\u7528\uff09\u3002\u4eca\u5f8c\u306e\u901a\u9054\u6539\u6b63\u306e\u52d5\u5411\u306b\u6ce8\u8996\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>\u307e\u305f\u3001\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u3046\u3061\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\u306b\u3064\u3044\u3066\u3001\u914d\u5f53\u91d1\u984d\u3001\u5229\u76ca\u91d1\u984d\u53ca\u3073\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u6bd4\u91cd\u3092\u73fe\u884c\u306e\uff11\uff1a\uff13\uff1a\uff11\u304b\u3089\uff11\uff1a\uff11\uff1a\uff11\u3068\u3057\u3001\u985e\u4f3c\u696d\u7a2e\u306e\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u4fa1\u306e\u6025\u6fc0\u306a\u5909\u5316\u3078\u306e\u5f71\u97ff\u3092\u7de9\u548c\u3059\u308b\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08H29.1.1\u4ee5\u5f8c\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u8a55\u4fa1\u304b\u3089\u9069\u7528\uff09\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=63\" target=\"_blank\">\u5927\u7db1p61<\/a>\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u56fd\u5916\u8ca1\u7523\u3078\u306e\u8ab2\u7a0e\u5f37\u5316\u3068\u3057\u3066\u3001\u65e5\u672c\u56fd\u7c4d\u3092\u6709\u3059\u308b\uff15\u5e74\u8d85\u306e\u975e\u5c45\u4f4f\u8005\uff08\u76f8\u7d9a\u4eba\u7b49\u53ca\u3073\u88ab\u76f8\u7d9a\u4eba\u7b49\uff09\u306b\u4fc2\u308b\u56fd\u5916\u8ca1\u7523\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3092\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u3059\u308b\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff08\u2460 \u76f8\u7d9a\u4eba\u7b49\u304c\u65e5\u672c\u56fd\u7c4d\u306e\u5834\u5408\uff09\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-48\/\" target=\"_blank\">\u975e\u5c45\u4f4f\u671f\u9593\u309210\u5e74\u306b\u898b\u76f4\u3059<\/a>\u3053\u3068\u3068\u3055\u308c\u305f\uff08H29.4.1\u4ee5\u5f8c\u306b\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u304b\u3089\u9069\u7528\uff09\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=44\" target=\"_blank\">\u5927\u7db1p42<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u707d\u5bb3\u7b49\u306e\u88ab\u707d\u8005\u304c\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u30fb\u4e8b\u524d\u5f79\u54e1\u5c31\u4efb\u8981\u4ef6\u306e\u7de9\u548c\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306b\u4fc2\u308b\u8d08\u4e0e\u3092\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u52a0\u3048\u308b\uff08\u4f75\u7528\u3092\u8a8d\u3081\u308b\uff09\u306a\u3069\u306e\u63aa\u7f6e\u304c\u3068\u3089\u308c\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=43\" target=\"_blank\">\u5927\u7db1p41<\/a>\uff09\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u6301\u5206\u306a\u3057\u533b\u7642\u6cd5\u4eba\u3078\u306e\u79fb\u884c\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u533b\u7642\u6cd5\u4eba\u304c\u51fa\u8cc7\u6301\u5206\u306e\u653e\u68c4\u306b\u3088\u308a\u53d7\u3051\u305f\u7d4c\u6e08\u7684\u5229\u76ca\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3068\u3059\u308b\u63aa\u7f6e\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=50\" target=\"_blank\">\u5927\u7db1p48<\/a>\uff09\u3002<\/p>\n<p><span id=\"no1\">\u3000\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"color: #b22222;\">\u3014\u304a\u77e5\u3089\u305b\uff1a2016\/12\/10\u3015<\/span><br \/>\n\u4e0b\u8a18\u306b\u3064\u3044\u3066\u8aa4\u89e3\u3092\u4e0e\u3048\u308b\u8868\u8a18\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u305f\u3081\u3001\u8d64\u5b57\u90e8\u5206\u3092\u52a0\u7b46\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u914d\u5076\u8005<span style=\"color: #b22222;\">\u7279\u5225<\/span>\u63a7\u9664\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u4e0a\u9650\u3092\u62e1\u5145\u3001\u4e16\u5e2f\u4e3b\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u8d85\u306f\u9069\u7528\u5916<\/strong><\/h4>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u62e1\u5145\u3001\u914d\u5076\u8005\u63a7\u9664\u306f\u6240\u5f97\u306b\u5fdc\u3058\u3066\uff13\u6bb5\u968e\u306b\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-59\/\" target=\"_blank\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u306b\u3064\u3044\u3066\u306f\u5f53\u521d\u3001\u653f\u5e9c\u7a0e\u8abf\u306b\u3088\u308b\u7b54\u7533\u3092\u8e0f\u307e\u3048\u5236\u5ea6\u5ec3\u6b62\u3092\u542b\u3080\u629c\u672c\u7684\u6539\u9769\u304c\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u304c\u3001\u4eca\u56de\u306e\u5927\u7db1\u3067\u306f\u73fe\u884c\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3068\u3069\u3081\u3001\u57fa\u790e\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4eba\u7684\u63a7\u9664\u7b49\u306e\u898b\u76f4\u3057\u3092\u4eca\u5f8c\u6570\u5e74\u304b\u3051\u3066\u53d6\u308a\u7d44\u3080\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"color: 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href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=19\" target=\"_blank\">\u5927\u7db1p17<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09\u3000\u73fe\u884c\u3067\u306f\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u3046\u3061\u6240\u5f97\u63a7\u9664\u984d38\u4e07\u5186\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u300c38\u4e07\u5186\u8d8540\u4e07\u5186\u672a\u6e80\u300d\u3060\u304c\u3001\u6539\u6b63\u6848\u3067\u306f\u300c38\u4e07\u5186\u8d8585\u4e07\u5186\u4ee5\u4e0b\u300d\u3068\u306a\u308b\uff08\u305f\u3060\u3057\u6539\u6b63\u6848\u3067\u306f\u4e16\u5e2f\u4e3b\u6240\u5f97\u306b\u3088\u308a\u63a7\u9664\u984d\u304c\u7570\u306a\u308b\uff09\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5927\u7db1\u306e\u5192\u982d\u3067\u306f\u3001\u3044\u308f\u3086\u308b\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u3088\u308a\u300c\u89e3\u6d88\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u3057\u306a\u304c\u3089\u3082\u672a\u3060\u5fc3\u7406\u7684\u306a\u58c1\u3068\u3057\u3066\u4f5c\u7528\u3057\u3066\u304a\u308a\u3001103\u4e07\u5186\u304c\u4f01\u696d\u306b\u3088\u308b\u914d\u5076\u8005\u624b\u5f53\u5236\u5ea6\u7b49\u306e\u652f\u7d66\u57fa\u6e96\u306b\u63f4\u7528\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u7b49\u304b\u3089\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u3057\u305f\u4e0a\u3067\u3001\u4f01\u696d\u306b\u5bfe\u3057\u3066\u306f\u300c\u5c31\u696d\u8abf\u6574\u554f\u984c\u3092\u89e3\u6d88\u3059\u308b\u89b3\u70b9\u304b\u3089\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3092\u5f37\u304f\u8981\u8acb\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=5\" target=\"_blank\">\u5927\u7db1p3<\/a>\uff09\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><span style=\"color: #b22222;\">\u30142016\/12\/14\u8ffd\u52a0\u3015<\/span><br \/>\n<strong>\u3008\u6539\u6b63\u306e\u5168\u4f53\u50cf\u3009<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/sokuho-H29taiko-haigusha1-7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-112614\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2016\/12\/sokuho-H29taiko-haigusha1-7-2.png\" alt=\"\" width=\"550\" height=\"348\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/sokuho-H29taiko-haigusha1-7-2.png 1924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/sokuho-H29taiko-haigusha1-7-2-300x189.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/12\/sokuho-H29taiko-haigusha1-7-2-1024x648.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 11px;\">\uff08\u203b\uff09 \u6240\u5f97\uff1d\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306f\u524d\u5e74\u5ea6\u304b\u3089\u306e\u5897\u52a0\u5206\u3092\u63a7\u9664\u7a0e\u984d\u306b\u53cd\u6620\u3001\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306f\u9069\u7528\u5bfe\u8c61\u3092\u62e1\u5145<\/strong><\/h4>\n<p>\u8cc3\u4e0a\u3052\u306e\u5b9f\u52b9\u6027\u3092\u3088\u308a\u9ad8\u3081\u308b\u305f\u3081\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3068\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u5411\u3051\u63a7\u9664\u7a0e\u984d\u306e\u62e1\u5145\u306b\u3064\u3044\u3066\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-73\/\" target=\"_blank\">\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236<\/a>\u306b\u3064\u3044\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u306f\u8cc3\u4e0a\u3052\u306e\u5897\u52a0\u5272\u5408\u306e\u57fa\u6e96\u3092\u660e\u78ba\u5316\u3001\u63a7\u9664\u7a0e\u984d\u306b\u3064\u3044\u3066\u73fe\u884c\u306e\u63a7\u9664\u984d\u306b\u524d\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u5897\u52a0\u5206\u306e\u4e00\u5b9a\u5272\u5408\uff08\u4e2d\u5c0f12\uff05\u3001\u4e2d\u5c0f\u4ee5\u5916\uff12\uff05\uff09\u3092\u52a0\u3048\u308b\u5f62\u3068\u3059\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=67\" target=\"_blank\">\u5927\u7db1p65<\/a>\uff09\u3002\u672c\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u5275\u8a2d\u5f53\u521d\u3088\u308a\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u5224\u65ad\u306b\u8ff7\u3046\u4e8b\u9805\u304c\u591a\u304f\u9069\u7528\u5931\u5ff5\u306e\u30b1\u30fc\u30b9\u7b49\u6df7\u4e71\u304c\u898b\u3089\u308c\u305f\u304c\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u5f53\u305f\u3063\u3066\u3082\u3088\u308a\u614e\u91cd\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u5b9a\u306e\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u53d6\u5f97\u306b\u3088\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u534a\u6e1b\u7279\u4f8b\u306f\u6b8b\u4f59\uff12\u5e74\u9593\u306b\u9650\u308a\u5730\u57df\u30fb\u696d\u7a2e\u3092\u9650\u5b9a\u3057\u305f\u4e0a\u3067\u3001\u5bfe\u8c61\u306b\u4e00\u5b9a\u306e\u5de5\u5177\u3001\u5668\u5177\u5099\u54c1\u4e26\u3073\u306b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3092\u8ffd\u52a0\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=55\" target=\"_blank\">\u5927\u7db1p53<\/a>\uff09\u3002H29.3.31\u3067\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u8cc7\u7523\u3092\u898b\u76f4\u3057\u305f\u3046\u3048\u3067\uff12\u5e74\u5ef6\u9577\u3057\u3001\u4e0a\u4e57\u305b\u63aa\u7f6e\uff08\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u4fc2\u308b\u5373\u6642\u511f\u5374\u7b49\uff09\u306f\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3068\u3057\u3066\u6539\u7d44\u3001\u3059\u3079\u3066\u306e\u5668\u5177\u5099\u54c1\u53ca\u3073\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3092\u5bfe\u8c61\u3068\u3059\u308b\uff08H29.4.1\uff5eH31.3.31\uff09\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=75\" target=\"_blank\">\u5927\u7db1p73<\/a>\uff09\u3002\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u3082\uff12\u5e74\u5ef6\u9577\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=77\" target=\"_blank\">\u5927\u7db1p75<\/a>\uff09\u3002\u306a\u304a\u3001\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306f\u6628\u5e74\u5ea6\u6539\u6b63\u3067\u5e73\u621029\u5e74\uff13\u670831\u65e5\u306e\u5ec3\u6b62\u304c\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306f\u4e0a\u8a18\u306e\u901a\u308a\u6539\u7d44\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u7559\u610f\u3057\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u6ce8\u76ee\u3059\u3079\u304d\u6539\u6b63\u3068\u3057\u3066\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u5e73\u5747\u6240\u5f97\u91d1\u984d\uff08\u524d\uff13\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306e\u5e73\u5747\uff09\u304c\u5e7415\u5104\u5186\u3092\u8d85\u3048\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\uff08\u53ca\u3073\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff09\u95a2\u4fc2\u306e<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5404\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3001\u5e73\u5747\u6240\u5f97\u91d1\u984d\u5e7415\u5104\u5186\u8d85\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u9069\u7528\u505c\u6b62\u306b\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-74\/\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u5404\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u308b<\/a>\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=92\" target=\"_blank\">\u5927\u7db1p90<\/a>\u3001<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=93\" target=\"_blank\">91<\/a>\uff09\u3002\u5177\u4f53\u7684\u306a\u7279\u4f8b\u63aa\u7f6e\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306e\u7d4c\u55b6\u3078\u4e0e\u3048\u308b\u5f71\u97ff\u306f\u5927\u304d\u3044\u3002<\/p>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u6765\u5e74\uff13\u670831\u65e5\u3067\u671f\u9650\u5207\u308c\u306e\u5897\u52a0\u578b\u3092\u5ec3\u6b62\uff08\u9ad8\u6c34\u6e96\u578b\u306f\uff12\u5e74\u5ef6\u9577\uff09\u3001\u7dcf\u984d\u578b\u306e\u63a7\u9664\u7387\u3092\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u6e1b\u5272\u5408\u306b\u5fdc\u3058\u305f\u3082\u306e\u3068\u3059\u308b\u4ed5\u7d44\u307f\u7b49\u3092\u5c0e\u5165\u3057\u3001\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306e\u7bc4\u56f2\u306b\u300c\u30b5\u30fc\u30d3\u30b9\u958b\u767a\u300d\u304c\u8ffd\u52a0\u3055\u308c\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=64\" target=\"_blank\">\u5927\u7db1p62<\/a>\uff09\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u5730\u57df\u7d4c\u6e08\u306b\u6ce2\u53ca\u52b9\u679c\u306e\u3042\u308b\u65b0\u305f\u306a\u4e8b\u696d\u306b\u6311\u6226\u3059\u308b\u305f\u3081\u306b\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\u63aa\u7f6e\uff08\u7279\u5225\u511f\u5374\u30fb\u7a0e\u984d\u63a7\u9664\uff09\u3068\u3057\u3066\u300c\u5730\u57df\u4e2d\u6838\u4f01\u696d\u5411\u3051\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u5275\u8a2d\u3055\u308c\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=75\" target=\"_blank\">\u5927\u7db1p73<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u30b3\u30fc\u30dd\u30fc\u30ec\u30fc\u30c8\u30ac\u30d0\u30ca\u30f3\u30b9\u6539\u9769\u30fb\u4e8b\u696d\u518d\u7de8\u306e\u74b0\u5883\u6574\u5099\u300d\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5f79\u54e1\u7d66\u4e0e\u7a0e\u5236\u306b\u3064\u3044\u3066\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u306e\u7b97\u5b9a\u6307\u6a19\u306e\u8ffd\u52a0\u3084\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u5bfe\u8c61\u306b\u6240\u5b9a\u306e\u6642\u671f\u306b\u78ba\u5b9a\u3057\u305f\u6570\u306e\u682a\u5f0f\u3092\u4ea4\u4ed8\u3059\u308b\u7d66\u4e0e\u3092\u8ffd\u52a0\u3059\u308b\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u307b\u304b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=69\" target=\"_blank\">\u5927\u7db1p67<\/a>\uff09\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u3001\u4e0a\u5834\u4f01\u696d\u306e\u682a\u4e3b\u7dcf\u4f1a\u671f\u65e5\u8a2d\u5b9a\u67d4\u8edf\u5316\u306b\u5bfe\u5fdc\u3057\u3001\u5ef6\u9577\u5b9f\u73fe\u306a\u308b\u304b\uff1f\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-71\/\" target=\"_blank\">\u65e2\u5831\u306e\u901a\u308a<\/a>\u554f\u984c\u306e\u3042\u3063\u305f\u4e0a\u5834\u4f01\u696d\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u958b\u50ac\u6642\u671f\u67d4\u8edf\u5316\u3092\u56f3\u308b\u305f\u3081\u306e<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u682a\u4e3b\u7dcf\u4f1a\u671f\u65e5\u8a2d\u5b9a\u306e\u67d4\u8edf\u5316\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-75\/\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u53ef\u80fd\u6708\u6570\u62e1\u5927<\/a>\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=68\" target=\"_blank\">\u5927\u7db1p66<\/a>\uff09\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306b\u304a\u3044\u3066\u306f<a title=\"\u7d44\u7e54\u518d\u7de8\u306b\u304a\u3051\u308b\u30b9\u30d4\u30f3\u30aa\u30d5\u306b\u3064\u3044\u3066\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3078\u5411\u3051\u305f\u73fe\u72b6\u306e\u8ab2\u984c\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-457\/\" target=\"_blank\">\u30b9\u30d4\u30f3\u30aa\u30d5<\/a>\u306e\u5186\u6ed1\u5316\u3078\u306e\u5bfe\u5fdc\u3084\u3001\u6628\u4eca\u306e\u79df\u7a0e\u8a34\u8a1f\u3092\u53d7\u3051\u3066\u304b\u9069\u683c\u8981\u4ef6\u306e\u898b\u76f4\u3057\u7b49\u304c\u76db\u308a\u8fbc\u307e\u308c\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=70\" target=\"_blank\">\u5927\u7db1p68<\/a>\uff09\u3002<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u306e\u7dcf\u5408\u7684\u306a\u898b\u76f4\u3057\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-report-5\/\" target=\"_blank\">\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08CFC\u7a0e\u5236\uff09<\/a>\u306f\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u57fa\u6e96\uff08\u30c8\u30ea\u30ac\u30fc\u7a0e\u7387\uff09\u3092\u5ec3\u6b62\u3057\u3001\u4f01\u696d\u306e\u30d3\u30b8\u30cd\u30b9\u5b9f\u614b\u3092\u5341\u5206\u306b\u8e0f\u307e\u3048\u5408\u7b97\u5bfe\u8c61\u306e\u57fa\u6e96\u3092\u7dcf\u5408\u7684\u306b\u898b\u76f4\u3059\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=113\" target=\"_blank\">\u5927\u7db1p111<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30ea\u30d5\u30a9\u30fc\u30e0\u6e1b\u7a0e\u306e\u5bfe\u8c61\u306b\u300c\u8010\u4e45\u6027\u5411\u4e0a\u6539\u4fee\u5de5\u4e8b\u300d\u3092\u8ffd\u52a0\u3001\u7a4d\u7acbNISA\u306f2018\u5e74\u304b\u3089<\/strong><\/h4>\n<p>\u4f4f\u5b85\u306e\u5897\u6539\u7bc9\u3084\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u5de5\u4e8b\u306b\u3001\u65b0\u305f\u306b\u4e00\u5b9a\u306e\u8010\u4e45\u6027\u5411\u4e0a\u6539\u4fee\u5de5\u4e8b\u304c\u52a0\u3048\u3089\u308c\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=24\" target=\"_blank\">\u5927\u7db1p22<\/a>\uff09\u3002\u8010\u4e45\u6027\u5411\u4e0a\u6539\u4fee\u5de5\u4e8b\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=25\" target=\"_blank\">\u5927\u7db1p23<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u5c11\u984d\u306e\u9577\u671f\u6295\u8cc7\u306b\u9069\u5408\u3057\u305f\u7a4d\u7acbNISA\uff08\u975e\u8ab2\u7a0e\u7d2f\u7a4d\u6295\u8cc7\u5951\u7d04\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff09\u306f\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u67a0\u304c\u5e74\u959340\u4e07\u5186\u3001\u975e\u8ab2\u7a0e\u671f\u9593\u306f20\u5e74\u3067\u6c7a\u7740\u30012018\u5e74\u306e\u5275\u8a2d\u3068\u306a\u3063\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=22\" target=\"_blank\">\u5927\u7db1p20<\/a>\uff09\u3002\u306a\u304a\u3001\u5927\u7db1\u3067\u306f\u300c\u8907\u6570\u306e\u5236\u5ea6\u304c\u4e26\u7acb\u3059\u308bNISA\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u3001\u5c11\u984d\u304b\u3089\u306e\u7a4d\u7acb\u30fb\u5206\u6563\u6295\u8cc7\u306b\u9069\u3057\u305f\u5236\u5ea6\u3078\u306e\u4e00\u672c\u5316\u3092\u691c\u8a0e\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=10\" target=\"_blank\">\u5927\u7db1p8<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u7279\u4f8b\u63aa\u7f6e\u306f\uff1f<\/strong><\/h4>\n<p>\u9069\u7528\u671f\u9650\u304c\u7d42\u4e86\u3059\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u3046\u3061\u3001\u4e3b\u8981\u306a\u3082\u306e\u306e\u7d50\u679c\u306f\u6b21\u306e\u901a\u308a\u3002<\/p>\n<p>\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b15\uff05\u306e\u6cd5\u4eba\u7a0e\u8efd\u6e1b\u7a0e\u7387\u306f\uff12\u5e74\u5ef6\u9577\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=78\" target=\"_blank\">\u5927\u7db1p76<\/a>\uff09\u3001\u30b5\u30fc\u30d3\u30b9\u4ed8\u304d\u9ad8\u9f62\u8005\u5411\u3051\u8cc3\u8cb8\u4f4f\u5b85\u306e\u5272\u5897\u511f\u5374\u5236\u5ea6\u306f\u3001\u9069\u7528\u671f\u9650\u306e\u5230\u6765\u3092\u3082\u3063\u3066\u5ec3\u6b62\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=90\" target=\"_blank\">\u5927\u7db1p88<\/a>\uff09\uff08\u6240\u5f97\u7a0e\u3082\u540c\u69d8\u3002\u56fa\u5b9a\u8cc7\u7523\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u306f\u8981\u4ef6\u898b\u76f4\u3057\u306e\u4e0a\uff12\u5e74\u5ef6\u9577\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=61\" target=\"_blank\">\u5927\u7db1p59<\/a>\uff09\uff09\u3001\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306f\u3001\u4e00\u90e8\u9069\u7528\u5bfe\u8c61\u3092\u9664\u5916\u3057\u305f\u4e0a\u3067\uff13\u5e74\u306e\u5ef6\u9577\u304c\u6c7a\u307e\u3063\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=91\" target=\"_blank\">\u5927\u7db1p89<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u571f\u5730\u306e\u58f2\u8cb7\u306b\u3088\u308b\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u7b49\u306b\u5bfe\u3059\u308b<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e0d\u52d5\u7523\u767b\u8a18\u306b\u4fc2\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306b\u4fc2\u308b\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/registration-report-3\/\" target=\"_blank\">\u767b\u9332\u514d\u8a31\u7a0e<\/a>\u306e\u7a0e\u7387\u8efd\u6e1b\u306f\uff12\u5e74\u5ef6\u9577\u3001\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58\u767b\u8a18\u82e5\u3057\u304f\u306f\u79fb\u8ee2\u767b\u8a18\u53c8\u306f\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306e\u8cb8\u4ed8\u3051\u7b49\u306b\u4fc2\u308b\u62b5\u5f53\u6a29\u306e\u8a2d\u5b9a\u767b\u8a18\u306b\u5bfe\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u8efd\u6e1b\u306f\uff13\u5e74\u5ef6\u9577\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=52\" target=\"_blank\">\u5927\u7db1p50<\/a>\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u73fe\u5728\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u3001\u77ed\u671f\u6240\u6709\u571f\u5730\u306e\u8b72\u6e21\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306f\u505c\u6b62\u63aa\u7f6e\u306e\u671f\u9650\u3092\uff13\u5e74\u5ef6\u9577\u3001\u512a\u826f\u4f4f\u5b85\u5730\u306e\u9020\u6210\u7b49\u306e\u305f\u3081\u306b\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306f\u9069\u7528\u671f\u9650\u3092\uff13\u5e74\u5ef6\u9577\u3068\u306a\u3063\u305f\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=27\" target=\"_blank\">\u5927\u7db1p25<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u707d\u5bb3\u306b\u95a2\u3059\u308b\u7a0e\u5236\u7279\u4f8b\u3092\u5e38\u8a2d\u5316<\/strong><\/h4>\n<p>\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u969b\u306e\u7a0e\u5236\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u307e\u3067\u707d\u5bb3\u3054\u3068\u306b\u7a0e\u5236\u4e0a\u306e\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u304c\u3001\u8fd1\u5e74\u707d\u5bb3\u304c\u983b\u767a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u707d\u5bb3\u3078\u306e\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3084\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u7b49\u8d08\u4e0e\u7279\u4f8b\u3001\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u9084\u4ed8\u7b49\uff09\u3092\u5e38\u8a2d\u5316\u3059\u308b\u3053\u3068\u3068\u3057\u305f\uff08\u5927\u7db1<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=30\" target=\"_blank\">p28<\/a>\u3001<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=46\" target=\"_blank\">44<\/a>\u3001<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=82\" target=\"_blank\">80<\/a>\u3001<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=106\" target=\"_blank\">104<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6b21\u5e74\u5ea6\u4ee5\u964d\u306e\u6539\u6b63\u52d5\u5411\u306b\u3082\u6ce8\u8996<\/strong><\/h4>\n<p>\u4eca\u5f8c\u306e\u52d5\u5411\u3068\u3057\u3066\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001\u65e9\u3051\u308c\u3070\u6765\u5e74\u306e\u901a\u5e38\u56fd\u4f1a\u306b\u3082\u6cd5\u6848\u304c\u63d0\u51fa\u3055\u308c\u308b\u898b\u8fbc\u307f\u306e\u6210\u5e74\u5e74\u9f62\u5f15\u4e0b\u3052\u3092\u76ee\u7684\u3068\u3057\u305f\u6c11\u6cd5\u6539\u6b63\u306b\u5bfe\u3057\u3001\u300c\u7a0e\u5236\u4e0a\u306e\u5e74\u9f62\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u8005\u306e\u884c\u70ba\u80fd\u529b\u3084\u7ba1\u7406\u80fd\u529b\u306b\u7740\u76ee\u3057\u3066\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: double 3px #000000;\">\u6c11\u6cd5\u306b\u5408\u308f\u305b\u3066\u8981\u4ef6\u309218\u6b73\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u57fa\u672c\u3068\u3057\u3066<\/span>\u3001\u6cd5\u5f8b\u6848\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u5b9f\u52d9\u7684\u306a\u89b3\u70b9\u7b49\u304b\u3089\u691c\u8a0e\u3092\u884c\u3044\u3001\u7d50\u8ad6\u3092\u5f97\u308b\u300d\u3068\u3057\u3066\u3044\u308b\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=135\" target=\"_blank\">\u5927\u7db1p133<\/a>\uff09\u3002\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u5411\u3051\u305f\u52d5\u5411\u306b\u6ce8\u76ee\u3057\u305f\u3044\u3002<\/p>\n<p>\u3055\u3089\u306bBEPS\u3092\u8e0f\u307e\u3048\u30bf\u30c3\u30af\u30b9\u30d7\u30e9\u30f3\u30cb\u30f3\u30b0\u306a\u3069\u306e\u65bd\u7b56\u3092\u56fd\u3078\u5831\u544a\u3059\u308b\u300c\u7fa9\u52d9\u7684\u958b\u793a\u5236\u5ea6\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u7db1\u6700\u7d42\u30da\u30fc\u30b8\uff08<a href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/133810_1.pdf#page=141\" target=\"_blank\">p139<\/a>\uff09\u306b\u304a\u3044\u3066\u300c\u8af8\u5916\u56fd\u306e\u5236\u5ea6\u3084\u904b\u7528\u5b9f\u614b\u53ca\u3073\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306b\u57fa\u3065\u304f\u308f\u304c\u56fd\u306e\u7a0e\u6cd5\u4f53\u7cfb\u3068\u306e\u95a2\u4fc2\u7b49\u3082\u8e0f\u307e\u3048\u3001\u308f\u304c\u56fd\u3067\u306e\u5236\u5ea6\u5c0e\u5165\u306e\u53ef\u5426\u3092\u691c\u8a0e\u3059\u308b\u300d\u3068\u3057\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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