{"id":114547,"date":"2017-01-11T09:27:31","date_gmt":"2017-01-11T00:27:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=114547"},"modified":"2017-01-11T09:59:50","modified_gmt":"2017-01-11T00:59:50","slug":"tax-report-40","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-40\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u7d0d\u7a0e\u5730\u5909\u66f4\u7b49\u306b\u3064\u3044\u3066\u5c4a\u51fa\u5148\u306e\u524a\u6e1b\u7b49\u3001\u624b\u7d9a\u3092\u7c21\u7d20\u5316\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u7d0d\u7a0e\u5730\u5909\u66f4\u7b49\u306b\u3064\u3044\u3066\u5c4a\u51fa\u5148\u306e\u524a\u6e1b\u7b49\u3001\u624b\u7d9a\u3092\u7c21\u7d20\u5316<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u4f50\u85e4\u3000\u5584\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5148\u3084\u6dfb\u4ed8\u66f8\u985e\u304c\u7701\u7565\u3055\u308c\u308b\u306a\u3069\u3001\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u304c\u56f3\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u4e8c\u5ea6\u624b\u9593\u3068\u3082\u611f\u3058\u3089\u308c\u3066\u3044\u305f\u4f5c\u696d\u304c\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308b\u3002<br \/>\n\u306a\u304a\u3001\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u5927\u7db1\u3078\u306e\u8a18\u8f09\u304c\u306a\u3044\u305f\u3081\u3001\u4eca\u5f8c\u306e\u6539\u6b63\u6cd5\u4ee4\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u5730\u304c\u7570\u52d5\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u6cd5\u4eba\u7b49\u306f\u5c4a\u51fa\u66f8\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_5.htm\" target=\"_blank\">\u7570\u52d5\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u3092\u3001<span style=\"border-bottom: double 3px #000000;\">\u7570\u52d5\u524d\u3068\u7570\u52d5\u5f8c<\/span>\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u305d\u308c\u305e\u308c\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6cd5\u6cd520\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;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;\">\u21d2<\/span>\u4eca\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001<span style=\"border-bottom: double 3px #000000;\">\u7570\u52d5\u5f8c<\/span>\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5c4a\u51fa\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u672c\u5e97\u7b49\u6240\u5728\u5730\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306e\u6271\u3044\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div><!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u6cd5\u4eba\u7b49\u304c\u8a2d\u7acb\u3055\u308c\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u6cd5\u4eba\u7b49\u306e\u8a2d\u7acb\u6642\u306b\u306f\u3001\u5c4a\u51fa\u66f8\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_2.htm\" target=\"_blank\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\uff08\u6cd5\u6cd5148\uff09\u3001\u305d\u306e\u5c4a\u51fa\u66f8\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6cd5\u898f63\uff09\u3002<\/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<ul>\n<li>\u8a2d\u7acb\u6642\u306e\u8cb8\u501f\u5bfe\u7167\u8868<\/li>\n<li>\u5b9a\u6b3e\u3001\u5bc4\u9644\u884c\u70ba\u3001\u898f\u5247\u82e5\u3057\u304f\u306f\u898f\u7d04\u53c8\u306f\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u5199\u3057<\/li>\n<li>\u8a2d\u7acb\u306e\u767b\u8a18\u306e<span style=\"border-bottom: double 3px #000000;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/span><\/li>\n<li>\u682a\u4e3b\u7b49\u306e\u540d\u7c3f\u306e\u5199\u3057<\/li>\n<li>\u8a2d\u7acb\u8da3\u610f\u66f8\u3000\u3000\u4ed6<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;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;\">\u21d2<\/span>\u4eca\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001<span style=\"border-bottom: double 3px #000000;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u4e0d\u8981<\/span>\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6240\u5f97\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u7d0d\u7a0e\u5730\u306e\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730\u304c\u5909\u66f4\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u305d\u306e<span style=\"border-bottom: double 3px #000000;\">\u5909\u66f4\u524d\u3068\u5909\u66f4\u5f8c<\/span>\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u3001\u5c4a\u51fa\u66f8\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/05.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;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;\">\u21d2<\/span>\u4eca\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001<span style=\"border-bottom: double 3px #000000;\">\u5909\u66f4\u5f8c<\/span>\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5c4a\u51fa\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3053\u306e\u624b\u7d9a\u304d\u306f\u3001<span style=\"color: #008000;\">\uff08\uff41\uff09<\/span>\u4f4f\u6240\u3092\u6709\u3059\u308b\u8005\u304c\u305d\u306e\u4f4f\u6240\u5730\u306b\u4ee3\u3048\u3066\u5c45\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\u3001<span style=\"color: #008000;\">\uff08\uff42\uff09<\/span>\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3059\u308b\u8005\u304c\u305d\u306e\u4f4f\u6240\u5730\u53c8\u306f\u5c45\u6240\u5730\u306b\u4ee3\u3048\u3066\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\u3001\u53c8\u306f\u3001<span style=\"color: #008000;\">\uff08\uff43\uff09<\/span>\u5c45\u6240\u5730\u53c8\u306f\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u3044\u305f\u8005\u304c\u305d\u306e\u7d0d\u7a0e\u5730\u306b\u4ee3\u3048\u3066\u4f4f\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d\u3067\u3042\u308b\uff08\u6240\u6cd516\u3001\u6240\u898f17\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #008000;\">\uff08\uff41\uff09<\/span>\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f4f\u6240\u5730<\/span> <span style=\"color: #008000;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5c45\u6240\u5730<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #008000;\">\uff08\uff42\uff09<\/span>\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f4f\u6240\u5730<\/span>\u53c8\u306f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5c45\u6240\u5730<\/span> <span style=\"color: #008000;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #008000;\">\uff08\uff43\uff09<\/span>\u3000<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5c45\u6240\u5730<\/span>\u53c8\u306f<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730<\/span> <span style=\"color: #008000;\">\u21d2<\/span> <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4f4f\u6240\u5730<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u5730\u304c\u7570\u52d5\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8005\u306f\u5c4a\u51fa\u66f8\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u3092\u3001<span style=\"border-bottom: double 3px #000000;\">\u7570\u52d5\u524d\u3068\u7570\u52d5\u5f8c<\/span>\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u305d\u308c\u305e\u308c\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6240\u6cd520\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;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;\">\u21d2<\/span>\u4eca\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001<span style=\"border-bottom: double 3px #000000;\">\u7570\u52d5\u5f8c<\/span>\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5c4a\u51fa\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u500b\u4eba\u4e8b\u696d\u306e\u958b\u59cb\u3001\u53c8\u306f\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u3001\u82e5\u3057\u304f\u306f\u79fb\u8ee2\u82e5\u3057\u304f\u306f\u5ec3\u6b62\u3092\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u8005\u306f\u5c4a\u51fa\u66f8\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u3092\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6240\u6cd5229\uff09\u3002<\/p>\n<p>\u73fe\u884c\u6cd5\u306b\u3088\u308c\u3070\u3001\u5c4a\u51fa\u5148\u306e\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6240\u898f98\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikotetutsuki1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-114551\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/01\/sokuho-H29taikotetutsuki1-1.png\" alt=\"\u4e8b\u696d\u306e\u958b\u59cb\u53c8\u306f\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\t\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff08\u7d0d\u7a0e\u5730\u3068\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u3068\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4e21\u65b9\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff09 \u4e8b\u52d9\u6240\u7b49\u306e\u79fb\u8ee2\t\u79fb\u8ee2\u524d\u306e\u7d0d\u7a0e\u5730\u3068\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u304c\u540c\u4e00\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u79fb\u8ee2\u5f8c\u3082\u540c\u4e00\u3067\u3042\u308b\u5834\u5408\t\u79fb\u8ee2\u524d\u5f8c\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u4e21\u65b9 \t\u7d0d\u7a0e\u5730\u3068\u79fb\u8ee2\u524d\u5f8c\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u304c\u5168\u3066\u7570\u306a\u308b\u5834\u5408\t\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3068\u79fb\u8ee2\u524d\u5f8c\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u5168\u3066 \t\u79fb\u8ee2\u5f8c\u306b\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u304c\u7d0d\u7a0e\u5730\u3068\u540c\u4e00\u3068\u306a\u3063\u305f\u5834\u5408\t\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3068\u79fb\u8ee2\u524d\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u4e21\u65b9 \t\u79fb\u8ee2\u5f8c\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u304c\u7d0d\u7a0e\u5730\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\t\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3068\u79fb\u8ee2\u5f8c\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u4e21\u65b9 \u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\t\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff08\u7d0d\u7a0e\u5730\u3068\u305d\u306e\u5ec3\u6b62\u3057\u305f\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4e21\u65b9\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff09 \" width=\"892\" height=\"615\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;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;\">\u21d2<\/span>\u4eca\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001\u305d\u306e\u500b\u4eba\u306e\u7d0d\u7a0e\u5730\u306e<span style=\"border-bottom: double 3px #000000;\">\u6240\u8f44\u7a0e\u52d9\u7f72\u9577<\/span><span class=\"highlight\" style=\"background-color:#D3D3D3;color:#000000;\">\uff08\u305d\u306e\u500b\u4eba\u304c\u3001\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u7b49\u3092\u79fb\u8ee2\u3057\u305f\u5834\u5408\u3067\u3001\u305d\u306e\u79fb\u8ee2\u524d\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u3044\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u79fb\u8ee2\u524d\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\uff09<\/span><span style=\"border-bottom: double 3px #000000;\">\u4ee5\u5916<\/span>\u306e\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5c4a\u51fa\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u79fb\u8ee2\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u73fe\u5728\u3001\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306b\u79fb\u8ee2\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u8005\u306f\u5c4a\u51fa\u66f8\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\" target=\"_blank\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u3092\u3001<span style=\"border-bottom: double 3px #000000;\">\u79fb\u8ee2\u524d\u3068\u79fb\u8ee2\u5f8c<\/span>\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u305d\u308c\u305e\u308c\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6240\u6cd5230\u3001\u6240\u898f99\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;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;\">\u21d2<\/span>\u4eca\u5e74\u5ea6\u306e\u6539\u6b63\u3067\u3001<span style=\"border-bottom: double 3px #000000;\">\u79fb\u8ee2\u5f8c<\/span>\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5c4a\u51fa\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u25c6<\/span>\u6d88\u8cbb\u7a0e\u53ca\u3073\u96fb\u6e90\u958b\u767a\u4fc3\u9032\u7a0e\u306e\u7d0d\u7a0e\u5730\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3001\u305d\u306e<span style=\"border-bottom: double 3px #000000;\">\u7570\u52d5\u5f8c\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u5c4a\u51fa\u304c\u4e0d\u8981<\/span>\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u25c6<\/span>\u7279\u5b9a\u4fdd\u7ba1\u52d8\u5b9a\u53c8\u306f\u7279\u5b9a\u4fe1\u7528\u53d6\u5f15\u7b49\u52d8\u5b9a\u306e\u8a2d\u5b9a\u53c8\u306f\u5ec3\u6b62\u3092\u3059\u308b\u5834\u5408\u306b\u63d0\u51fa\u3059\u308b\u7279\u5b9a\u53e3\u5ea7\u7570\u52d5\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3001\u305d\u306e<span style=\"border-bottom: double 3px #000000;\">\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u8005\u306e\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u304c\u4e0d\u8981<\/span>\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800080;\">\u25c6<\/span>\u9152\u985e\u696d\u7d44\u5408\u7b49\u306e\u6210\u7acb\u5c4a\u51fa\u66f8\u7b49\u306b\u3064\u3044\u3066<span style=\"border-bottom: double 3px #000000;\">\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u4e0d\u8981<\/span>\u3068\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u25c6<\/span>\u5730\u4fa1\u7a0e\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3001\u305d\u306e<span style=\"border-bottom: double 3px #000000;\">\u7570\u52d5\u5f8c\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u63d0\u51fa\u304c\u4e0d\u8981<\/span>\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\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        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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\/>\n\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u4e8c\u5ea6\u624b\u9593\u3068\u3082\u611f\u3058\u3089\u308c\u3066\u3044\u305f\u4f5c\u696d\u304c\u30b7\u30f3\u30d7\u30eb\u306b\u306a\u308b\u3002<br \/>\n\u306a\u304a\u3001\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u5927\u7db1\u3078\u306e\u8a18\u8f09\u304c\u306a\u3044\u305f\u3081\u3001\u4eca\u5f8c\u306e\u6539\u6b63\u6cd5\u4ee4\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\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":[370,177,167,179,289],"tags":[650,651,551,646],"backnumber":[1875],"series":[897],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-07 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