{"id":116781,"date":"2017-02-09T10:17:08","date_gmt":"2017-02-09T01:17:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=116781"},"modified":"2017-02-08T15:44:01","modified_gmt":"2017-02-08T06:44:01","slug":"income-article-237","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-237\/","title":{"rendered":"\u5e73\u621028\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u8cea\u554f\u306e\u591a\u3044\u4e8b\u9805\uff31\uff06\uff21\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u5e73\u621028\u5e74\u5206<\/strong><\/span><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cea\u554f\u306e\u591a\u3044\u4e8b\u9805\uff31\uff06\uff21\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u30b7\u30ea\u30fc\u30ba\u6700\u7d42\u56de\u306f\u3001\u7b46\u8005\u304c\u5b9f\u969b\u306b\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u3067\u8cea\u554f\u3092\u53d7\u3051\u308b\u4e8b\u9805\u7b49\u306b\u3064\u3044\u3066\u3001\u904e\u53bb\u306b\u53d6\u308a\u4e0a\u3052\u3066\u3044\u306a\u3044\u3082\u306e\u3092\u4e2d\u5fc3\u306b\u3001\uff31\uff06\uff21\u65b9\u5f0f\u3067\u307e\u3068\u3081\u308b\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\uff08\uff11\uff09\u3000\u6240\u5f97\u8a08\u7b97\u95a2\u4fc2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff11\u3011<\/strong><\/span><\/h4>\n<p>\u53d6\u7de0\u5f79\u3068\u3057\u3066\u5728\u8077\u3057\u3066\u3044\u308b\u4f1a\u793e\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u60aa\u5316\u3057\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u5236\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u305f\u3002\u5e73\u621028\u5e74\u306b\u304a\u3044\u3066\u3001\u53d6\u7de0\u5f79\u5c31\u4efb\u6642\u304b\u3089\u5236\u5ea6\u5ec3\u6b62\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u4fc2\u308b\u5206\u3068\u3057\u3066\u3001\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u8b70\u3055\u308c\u305f\u91d1\u984d\u304c\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u3002<\/p>\n<p>\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u524d\u5f8c\u3067\u53d6\u7de0\u5f79\u3068\u3057\u3066\u306e\u8077\u52d9\u5185\u5bb9\u306b\u5909\u5316\u306f\u306a\u3044\u304c\u3001\u3053\u306e\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u306f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u306e\u304b\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff11\u3011<\/strong><\/span><\/h4>\n<p>\u5728\u8077\u4e2d\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u524d\u5f8c\u3067\u8077\u52d9\u306e\u5185\u5bb9\u3084\u5730\u4f4d\u7b49\u306b\u5909\u5316\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9000\u8077\u6240\u5f97\u3067\u306f\u306a\u304f\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u9000\u8077\u3092\u539f\u56e0\u3068\u3057\u3066\u4e00\u6642\u306b\u53d7\u3051\u308b\u7d66\u4e0e\u7b49\u306f\u3001\u9000\u8077\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\uff08\u6240\u6cd530\uff09\u3002\u3088\u3063\u3066\u3001\u5f79\u54e1\u3092\u9000\u4efb\u3057\u305f\u4e8b\u5b9f\u304c\u306a\u3051\u308c\u3070\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u306f\u9000\u8077\u6240\u5f97\u3068\u306a\u3089\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u5b9f\u969b\u306b\u9000\u4efb\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u5206\u638c\u5909\u66f4\u7b49\u3001\u5f79\u54e1\u306e\u9000\u4efb\u306b\u6e96\u305a\u308b\u4e00\u5b9a\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/04\/04.htm\" target=\"_blank\">\u6240\u57fa\u901a30\uff0d\uff12\uff08\uff13\uff09<\/a>\uff09\u3002<\/p>\n<p>\u672c\u4ef6\u306e\u3088\u3046\u306b\u53d6\u7de0\u5f79\u304b\u3089\u306e\u9000\u4efb\u3084\u5206\u638c\u5909\u66f4\u7b49\u306e\u4e8b\u5b9f\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f79\u54e1\u9000\u8077\u6170\u52b4\u91d1\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u91d1\u984d\u306f\u5f79\u54e1\u5c31\u4efb\u65e5\u304b\u3089\u9000\u8077\u6170\u52b4\u91d1\u5236\u5ea6\u5ec3\u6b62\u307e\u3067\u306e\u671f\u9593\u306b\u308f\u305f\u308b\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u8cde\u4e0e\u306e\u652f\u6255\u3044\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\uff08\u6240\u6cd528\u2460\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff12\u3011<\/strong><\/span><\/h4>\n<p>\u5e73\u621028\u5e74\u4e2d\u306e\u682a\u5f0f\u53d6\u5f15\u306e\u72b6\u6cc1\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002\u3053\u308c\u3089\u306e\u682a\u5f0f\u53d6\u5f15\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u5e73\u621028\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u306f\u3044\u304f\u3089\u306b\u306a\u308b\u304b\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<div><strong>\u3008\u5e73\u621028\u5e74\u4e2d\u306e\u5404\u91d1\u984d\u3009<\/strong><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3000\u25b31,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u3000\u3000\u3000\u3000900,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u3000\u3000\u3000\u3000100,000\u5186\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\uff09<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff12\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u4e00\u822c\u682a\u5f0f\u7b49\uff08\u975e\u4e0a\u5834\u682a\u5f0f\uff09\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\uff1a900,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u21d2\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u7b49\uff1a900,000\u5186\u00d715.315\uff05\uff1d<span style=\"text-decoration: underline;\">137,835\u5186<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u5931\u3000\u25b31,000,000\u5186\u30fb\u30fb\u30fb<strong><span style=\"color: #4682b4;\">\u2460<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u3000\u3000\u3000100,000\u5186<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u30fb\u30fb\u30fb<strong><span style=\"color: #4682b4;\">\u2461<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"color: #4682b4;\"><strong>\u2460\u2461<\/strong><\/span>\u3092\u640d\u76ca\u901a\u7b97\u21d2\u25b3900,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u9593\u7e70\u8d8a\u63a7\u9664\u53ef<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f15,315\u5186\uff0815.315\uff05\uff09\u306f\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u3001\u516c\u793e\u50b5\u7b49\u306f\u300c\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u300d\u3068\u300c\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u4ee5\u5916\u306e\u516c\u793e\u50b5\u7b49\uff08\u4ee5\u4e0b\u3001\u300c\u4e00\u822c\u516c\u793e\u50b5\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u533a\u5206\u3055\u308c\u3001\u8ab2\u7a0e\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u516c\u793e\u50b5\u7b49\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u30b7\u30ea\u30fc\u30ba<a title=\"\u5e73\u621028\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u682a\u5f0f\u7b49\u3001\u516c\u793e\u50b5\u7b49\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306e\u898b\u76f4\u3057\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-234\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u5e73\u621028\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u822c\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u76ca\u3068\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u76ca\u306e\u901a\u7b97\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\uff08\u63aa\u6cd537\u306e10\u300137\u306e11\uff09\u3002\u4e00\u65b9\u3001\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u63aa\u6cd537\u306e12\u306e\uff12\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca900,000\u5186\u306b\u5bfe\u3057\u3066\u306f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u3088\u308a15.315\uff05\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u542b\u3080\uff09\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u59311,000,000\u5186\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u306e\u5229\u5b50100,000\u5186\u3068\u640d\u76ca\u901a\u7b97\u306e\u5f8c\u3001\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u7e70\u8d8a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\uff08\uff12\uff09\u3000\u4eba\u7684\u63a7\u9664\u95a2\u4fc2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u3010\uff31\uff13\u3011<\/span><\/strong><\/h4>\n<p>\u79c1\u306b\u306f\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u7236\uff08\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u9752\u8272\u7533\u544a\uff09\u3068\u6bcd\uff08\u7236\u306e\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\uff09\u304c\u3044\u308b\u3002\u4e21\u89aa\u306e\u5e73\u621028\u5e74\u5206\u306e\u6240\u5f97\u304c\u4e0b\u8a18\u306e\u3068\u304d\u3001\u79c1\u306f\u7236\u3068\u6bcd\u3092\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u79c1\u3068\u4e21\u89aa\u304c\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u53d6\u6271\u3044\u306b\u9055\u3044\u306f\u3042\u308b\u304b\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<div><strong>\u3008\u4e21\u89aa\u306e\u5e73\u621028\u5e74\u5206\u306e\u6240\u5f97\u3009<\/strong><\/div>\n<ul>\n<li>\u7236\uff1a\u4e8b\u696d\u6240\u5f9735\u4e07\u5186\uff08\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5f8c\uff09<\/li>\n<li>\u6bcd\uff1a\u7d66\u4e0e\u6240\u5f9731\u4e07\u5186\uff08\u7236\u304b\u3089\u652f\u7d66\u3055\u308c\u305f\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u4fc2\u308b\u6240\u5f97\u3001\u9069\u6b63\u984d\uff09<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff13\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u25c6<\/span><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e21\u89aa\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u21d2\u7236\u3092\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304c\u3001\u6bcd\u3092\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u25c6<\/span><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e21\u89aa\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u7236\u3001\u6bcd\u3068\u3082\u306b\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u8a72\u5f53\u3057\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\uff08\u672c\u30b1\u30fc\u30b9\u3067\u306f\u6bcd\uff09\u3092\u3001<span style=\"border-bottom: double 3px #000000;\">\u305d\u306e\u4e8b\u696d\u3092\u55b6\u3080\u8005<\/span>\uff08\u672c\u30b1\u30fc\u30b9\u3067\u306f\u7236\uff09\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u53c8\u306f\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u307e\u305f\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u3092\u3001<span style=\"border-bottom: double 3px #000000;\">\u305d\u306e\u4e8b\u696d\u3092\u55b6\u3080\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5c45\u4f4f\u8005<\/span>\uff08\u672c\u30b1\u30fc\u30b9\u3067\u306f\u79c1\uff09\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u53c8\u306f\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u306a\u3044\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\u30fb\u4e09\u5341\u56db\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" target=\"_blank\">\u6240\u57fa\u901a\uff12\uff0d48<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e21\u89aa\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7236\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d38\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u6276\u990a\u89aa\u65cf\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304c\u3001\u7236\u304b\u3089\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u308b\u6bcd\u3092\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4e21\u89aa\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e21\u89aa\uff08\u5171\u306b\u5408\u8a08\u6240\u5f97\u91d1\u984d38\u4e07\u5186\u4ee5\u4e0b\uff09\u3092\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0a\u306e\u53d6\u6271\u3044\u306f\u3001\u7236\u304c\u767d\u8272\u7533\u544a\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3001\u6bcd\u304c\u305d\u306e\u4e8b\u696d\u306e\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u3042\u308b\u5834\u5408\u3082\u540c\u69d8\u3067\u3042\u308b\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\u30fb\u4e09\u5341\u56db\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-05\" target=\"_blank\">\u6240\u57fa\u901a\uff12\uff0d48<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff14\u3011<\/strong><\/span><\/h4>\n<p>\u59bb\u306f\u5e73\u621028\u5e74\uff14\u6708\u306b\u51fa\u7523\u3057\u3001\u305d\u306e\u5f8c\u5e74\u672b\u307e\u3067\u80b2\u5150\u4f11\u696d\u4e2d\u3067\u3042\u3063\u305f\u3002\u59bb\u306f\u5e73\u621028\u5e74\u306b\u304a\u3044\u3066\u7d66\u4e0e\u53ce\u516590\u4e07\u5186\u306e\u4ed6\u3001\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u3092105\u4e07\u5186\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621028\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u59bb\u3092\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff14\u3011<\/strong><\/span><\/h4>\n<p>\u59bb\u3092\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u306f\u3001\u96c7\u7528\u4fdd\u967a\u6cd5\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3055\u308c\u308b\u7d66\u4ed8\u3067\u3042\u308a\u3001\u540c\u6cd5\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u96c7\u7528\u4fdd\u967a\u6cd510\u300112\uff09\u3002\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u3068\u304d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u3084\u305d\u306e\u4ed6\u306e\u6cd5\u4ee4\u3067\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u59bb\u306e\u672c\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306f\u3001\u7d66\u4e0e\u6240\u5f9725\u4e07\u5186\uff08\u7d66\u4e0e\u53ce\u516590\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\uff09\u306e\u307f\u3068\u306a\u308a\u3001\u59bb\u306f\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u51fa\u7523\u306b\u969b\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3084\u51fa\u7523\u624b\u5f53\u91d1\u3082\u3001\u6240\u5f97\u7a0e\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u542b\u307e\u308c\u306a\u3044\uff08\u5065\u5eb7\u4fdd\u967a\u6cd562\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<p style=\"text-align: center;\"><strong>\u3008\u6240\u5f97\u7a0e\u6cd5\u7b49\u3067\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u6240\u5f97\u3009<\/strong><\/p>\n<ul>\n<li>\u6c42\u8077\u8005\u7d66\u4ed8\uff08\u5931\u696d\u7d66\u4ed8\uff09\u3001\u80b2\u5150\u4f11\u696d\u7d66\u4ed8\u91d1\u3001\u4ecb\u8b77\u4f11\u696d\u7d66\u4ed8\u91d1\uff08\u96c7\u7528\u4fdd\u967a\u6cd512\uff09<\/li>\n<li>\u51fa\u7523\u80b2\u5150\u4e00\u6642\u91d1\u3001\u51fa\u7523\u624b\u5f53\u91d1\uff08\u5065\u5eb7\u4fdd\u967a\u6cd562\uff09<\/li>\n<li>\u907a\u65cf\u5e74\u91d1\u3001\u907a\u65cf\u6069\u7d66\u7b49\uff08\u6240\u6cd5\uff19\u2460\u4e09\u3001\u6240\u4ee420\uff09<\/li>\n<li>\u751f\u6d3b\u4fdd\u8b77\u306e\u305f\u3081\u306e\u7d66\u4ed8\uff08\u751f\u6d3b\u4fdd\u8b77\u6cd557\uff09<\/li>\n<li>\u640d\u5bb3\u4fdd\u967a\u91d1\u3001\u640d\u8ce0\u8ce0\u511f\u91d1\u3001\u898b\u821e\u91d1\u7b49\uff08\u5fc3\u8eab\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u53c8\u306f\u7a81\u767a\u7684\u306a\u4e8b\u6545\u306b\u3088\u308a\u8cc7\u7523\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u8d77\u56e0\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\uff09\uff08\u6240\u6cd5\uff19\u2460\u5341\u4e03\u3001\u6240\u4ee430\uff09<\/li>\n<li>\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\uff08\u6240\u6cd5\uff19\u2460\u4e5d\uff09<\/li>\n<li>\u5b9d\u304f\u3058\u306e\u5f53\u305b\u3093\u91d1\uff08\u5f53\u305b\u3093\u91d1\u4ed8\u8a3c\u7968\u6cd513\uff09\u3000\u3000\u7b49<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\uff08\uff13\uff09\u3000\u6240\u5f97\u63a7\u9664\u95a2\u4fc2<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff15\u3011<\/strong><\/span><\/h4>\n<p>\u533b\u5e2b\u306e\u6307\u5c0e\u306b\u3088\u308a\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u3092\u8cfc\u5165\u3057\u670d\u7528\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u4ee3\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff15\u3011<\/strong><\/span><\/h4>\n<p>\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u306f\u533b\u85ac\u54c1\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u3068\u306f\u3001\u300c\u533b\u5e2b\u53c8\u306f\u6b6f\u79d1\u533b\u5e2b\u306b\u3088\u308b\u8a3a\u7642\u53c8\u306f\u6cbb\u7642\u306e\u5bfe\u4fa1\u300d\u3001\u300c\u6cbb\u7642\u53c8\u306f\u7642\u990a\u306b\u5fc5\u8981\u306a\u533b\u85ac\u54c1\u306e\u8cfc\u5165\u306e\u5bfe\u4fa1\u300d\u3001\u300c\u533b\u7642\u53c8\u306f\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u300d\u3067\u3042\u308b\uff08\u6240\u6cd573\u2461\u3001\u6240\u4ee4207\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u533b\u85ac\u54c1\u3068\u306f\u3001\u300c\u533b\u85ac\u54c1\u3001\u533b\u7642\u6a5f\u5668\u7b49\u306e\u54c1\u8cea\u3001\u6709\u52b9\u6027\u53ca\u3073\u5b89\u5168\u6027\u306e\u78ba\u4fdd\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u533b\u85ac\u54c1\u3092\u3044\u3044\u3001\u533b\u85ac\u54c1\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3082\u4e88\u9632\u3084\u5065\u5eb7\u5897\u9032\u306e\u305f\u3081\u306b\u8cfc\u5165\u3059\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p>\u30b5\u30d7\u30ea\u30e1\u30f3\u30c8\u306f\u3001\u533b\u85ac\u54c1\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u533b\u5e2b\u306e\u6307\u5c0e\u306b\u3088\u3063\u3066\u8cfc\u5165\u3057\u305f\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u533b\u85ac\u54c1\u7b49\u306e\u8cfc\u5165\u8cbb\u7528\u304c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u6b21\u306e\uff12\u70b9\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u85ac\u54c1\u7b49\u306e\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u300c\u533b\u85ac\u54c1\u3001\u533b\u7642\u6a5f\u5668\u7b49\u306e\u54c1\u8cea\u3001\u6709\u52b9\u6027\u53ca\u3073\u5b89\u5168\u6027\u306e\u78ba\u4fdd\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u898f\u5b9a\u3055\u308c\u305f\u533b\u85ac\u54c1\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6cbb\u7642\u53c8\u306f\u7642\u990a\u306b\u5fc5\u8981\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e38\u5c71\u30ef\u30af\u30c1\u30f3\u306e\u3088\u3046\u306b\u3001\u533b\u85ac\u54c1\u306b\u8a72\u5f53\u3057\u306a\u304f\u3066\u3082\u3001\u533b\u5e2b\u306b\u3088\u308b\u6cbb\u7642\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u3082\u306e\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff16\u3011<\/strong><\/span><\/h4>\n<p>\u592b\u306e\u5165\u9662\u8cbb\u7528\u3092\u59bb\u304c\u652f\u6255\u3044\u3001\u5f8c\u65e5\u3001\u592b\u304c\u5951\u7d04\u3057\u3066\u3044\u308b\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u3088\u308a\u5165\u9662\u8cbb\u7d66\u4ed8\u91d1\u304c\u652f\u7d66\u3055\u308c\u305f\u3002\u59bb\u304c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u304d\u3001\u3053\u306e\u7d66\u4ed8\u91d1\u3092\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u306f\u3042\u308b\u304b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff16\u3011<\/strong><\/span><\/h4>\n<p>\u59bb\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u3001\u652f\u6255\u3063\u305f\u5165\u9662\u8cbb\u7528\u304b\u3089\u5165\u9662\u8cbb\u7d66\u4ed8\u91d1\u3092\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u3001\u81ea\u5df1\u53c8\u306f\u81ea\u5df1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306b\u4fc2\u308b\u533b\u7642\u8cbb\u3067\u3001\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u3046\u3061\u4fdd\u967a\u91d1\u3084\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u308b\u90e8\u5206\u3092\u9664\u304f\u91d1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd573\u2460\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73\uff0d\uff18\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p>\u5165\u9662\u8cbb\u7d66\u4ed8\u91d1\u306f\u3001\u533b\u7642\u8cbb\u3092\u88dc\u586b\u3059\u308b\u76ee\u7684\u3067\u652f\u6255\u308f\u308c\u308b\u7d66\u4ed8\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u4e0a\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u8005\u3068\u4fdd\u967a\u91d1\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u304c\u540c\u4e00\u3067\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u533b\u7642\u8cbb\u306e\u88dc\u586b\u3092\u76ee\u7684\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4fdd\u967a\u91d1\u7b49\u3067\u3042\u308c\u3070\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308b\uff08\u56fd\u7a0e\u5e81 \u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/05\/26.htm\" target=\"_blank\">\u533b\u7642\u8cbb\u306e\u652f\u6255\u8005\u3068\u4fdd\u967a\u91d1\u7b49\u306e\u53d7\u9818\u8005\u304c\u7570\u306a\u308b\u5834\u5408<\/a>\u300d\uff09\u3002<\/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\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5120\u2462\u4e8c\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5120\u6761\uff13\u9805\uff12\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/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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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u30b7\u30ea\u30fc\u30ba\u6700\u7d42\u56de\u306f\u3001\u7b46\u8005\u304c\u5b9f\u969b\u306b\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u3067\u8cea\u554f\u3092\u53d7\u3051\u308b\u4e8b\u9805\u7b49\u306b\u3064\u3044\u3066\u3001\u904e\u53bb\u306b\u53d6\u308a\u4e0a\u3052\u3066\u3044\u306a\u3044\u3082\u306e\u3092\u4e2d\u5fc3\u306b\u3001\uff31\uff06\uff21\u65b9\u5f0f\u3067\u307e\u3068\u3081\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n","protected":false},"author":840,"featured_media":86274,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[394,568,377,340,569,397],"backnumber":[1880],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 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