{"id":120048,"date":"2017-03-30T10:17:35","date_gmt":"2017-03-30T01:17:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=120048"},"modified":"2018-07-09T11:13:11","modified_gmt":"2018-07-09T02:13:11","slug":"income-article-259","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-259\/","title":{"rendered":"\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8\u3014\u7a0e\u52d9\u9762\uff08\u6240\u5f97\u7a0e\uff09\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u904e\u53bb\u306e\u5927\u898f\u6a21\u707d\u5bb3\u6642\u306b\u304a\u3051\u308b\u7279\u4f8b\u63aa\u7f6e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p><del>\u203b\u3053\u306e\u9023\u8f09\u306f\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u306b\u3054\u767b\u9332\u3044\u305f\u3060\u304f\u3068\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/del><br \/>\n\u203b\u672c\u9023\u8f09\u306f\u5f53\u9762\u306e\u9593\u3001\u975e\u4f1a\u54e1\u306e\u65b9\u3067\u3082\u30ed\u30b0\u30a4\u30f3\u306a\u3057\u3067\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><strong>\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7a0e\u52d9\u9762\uff08\u6240\u5f97\u7a0e\uff09\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u904e\u53bb\u306e\u5927\u898f\u6a21\u707d\u5bb3\u6642\u306b\u304a\u3051\u308b\u7279\u4f8b\u63aa\u7f6e\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>\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u304c\u751a\u5927\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u6765\u3001\u707d\u5bb3\u3054\u3068\u306b\u7279\u4f8b\u6cd5\u3084\u56fd\u7a0e\u5e81\u306e\u500b\u5225\u901a\u9054\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u304d\u305f\u3002\u904e\u53bb\u3068\u540c\u69d8\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u3001\u4eca\u5f8c\u306e\u5927\u898f\u6a21\u707d\u5bb3\u6642\u306b\u3082\u8a2d\u3051\u3089\u308c\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u304c\u3001\u8fd1\u3044\u5185\u5bb9\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u53ef\u80fd\u6027\u306f\u9ad8\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u969b\u306e\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u6982\u8981\u3092\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u3068\u3044\u3046\uff09\u306b\u57fa\u3065\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u707d\u5bb3\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u306e\u5e38\u8a2d\u5316\u304c\u56f3\u3089\u308c\u3066\u3044\u308b\u3002\u672c\u7a3f\u306e\u6700\u5f8c\u306b\u5e38\u8a2d\u5316\u3055\u308c\u305f\u63aa\u7f6e\u306e\u9805\u76ee\u3092\u6319\u3052\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff11\u3011\u3000\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u5225\u63aa\u7f6e<\/strong><\/h4>\n<p>\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u969b\u306e\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u4e3b\u306a\u7279\u4f8b\u63aa\u7f6e\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u96d1\u640d\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u57fa\u3065\u304f\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u7b49\u306e\u9069\u7528\u671f\u9593\u7b49\u306b\u4fc2\u308b\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u8ca1\u7523\u5f62\u6210\u4f4f\u5b85\u8caf\u84c4\u306e\u5229\u5b50\u7b49\u306e\u975e\u8ab2\u7a0e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306e\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u7279\u4f8b\u53c8\u306f\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff12\u3011\u3000\u96d1\u640d\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u6771\u65e5\u672c\u5927\u9707\u707d\u306f\u3001\u5e73\u621023\u5e74\uff13\u670811\u65e5\u306b\u767a\u751f\u3057\u305f\u3002\u5f53\u8a72\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u3068\u3001\u5e73\u621023\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u306b\u304a\u3044\u3066\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u6240\u6cd572\u2460\uff09\u3002<!--more--><\/p>\n<p>\u3053\u306e\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306b\u3088\u308b\u3068\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\u304b\u3089\uff11\u5e74\u8fd1\u304f\u7d4c\u904e\u3057\u306a\u3044\u3068\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u305d\u3053\u3067\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u9078\u629e\u3059\u308c\u3070\u5e73\u621022\u5e74\u306b\u640d\u5931\u304c\u751f\u3058\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u5e73\u621022\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u3067\u96d1\u640d\u63a7\u9664\u3092\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u63aa\u7f6e\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\uff14\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u306e\u65bd\u884c\u65e5\u524d\u306b\u5e73\u621022\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u540c\u6cd5\u306e\u65bd\u884c\u65e5\u304b\u3089\uff11\u5e74\u9593\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\u9644\u5247\uff12\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306f\u3001\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u300d\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306f\u3001\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3055\u308c\u305f\u5730\u57df\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/kokuji\/110315\/index.htm\" target=\"_blank\">\u5e73\u621023\u5e74\uff13\u670815\u65e5\u4ed8\u56fd\u7a0e\u5e81\u544a\u793a<\/a>\uff09\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u500b\u4eba\u306b\u9650\u3089\u308c\u305a\u3001\u307e\u305f\u3001\u540c\u5730\u57df\u5185\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u640d\u5931\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u3082\u306a\u3044\uff08\u9707\u707d\u7279\u4f8b\u6cd5\uff14\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/110427\/pdf\/02.pdf#page=53\" target=\"_blank\">\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\uff08\u60c5\u5831\uff09\u300c\u2161\u3000\u8cea\u7591\u5fdc\u7b54\u7de8\u300d\u7b2c\uff15\uff0d\uff12<\/a>\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:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u5e74\u3009<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u539f\u5247<\/strong><br \/>\n\u5e73\u621023\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><br \/>\n\u5e73\u621022\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3000\u3000<\/strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u3000\u2191\u9078\u629e\u2193\u3000<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5e73\u621023\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff13\u3011\u3000\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308a\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308b\u96d1\u640d\u5931\u306e\u91d1\u984d\u306f\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u671f\u9593\u304c\uff15\u5e74\uff08\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\uff13\u5e74\uff09\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\uff15\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:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u96d1\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u671f\u9593\u3009<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u539f\u5247<\/strong><br \/>\n\uff13\u5e74<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><br \/>\n\uff15\u5e74<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff14\u3011\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u57fa\u3065\u304f\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u7279\u4f8b<\/strong><\/h4>\n<p><strong>\u3010\uff12\u3011\u96d1\u640d\u63a7\u9664\u306e\u7279\u4f8b<\/strong>\u3068\u540c\u69d8\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u5e73\u621022\u5e74\u306b\u305d\u306e\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u57fa\u3065\u304f\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u63aa\u7f6e\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd553\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u306e\u65bd\u884c\u65e5\u524d\u306b\u5e73\u621022\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u540c\u6cd5\u306e\u65bd\u884c\u65e5\u304b\u3089\uff11\u5e74\u9593\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\u9644\u5247\uff12\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u7279\u4f8b\u306f\u3001\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u4f4f\u5b85\u53c8\u306f\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u300d\u306b\u9069\u7528\u304c\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306f\u3001\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3055\u308c\u305f\u5730\u57df\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/kokuji\/110315\/index.htm\" target=\"_blank\">\u5e73\u621023\u5e74\uff13\u670815\u65e5\u4ed8\u56fd\u7a0e\u5e81\u544a\u793a<\/a>\uff09\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u500b\u4eba\u306b\u9650\u3089\u308c\u305a\u3001\u307e\u305f\u3001\u540c\u5730\u57df\u5185\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u88ab\u5bb3\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u3082\u306a\u3044\uff08\u9707\u707d\u7279\u4f8b\u6cd553\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/110427\/pdf\/02.pdf#page=53\" target=\"_blank\">\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\uff08\u60c5\u5831\uff09\u300c\u2161\u3000\u8cea\u7591\u5fdc\u7b54\u7de8\u300d\u7b2c\uff15\uff0d\uff12<\/a>\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:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u57fa\u3065\u304f\u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u514d\u9664\u306e\u9069\u7528\u5e74\u5ea6\u3009<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u539f\u5247<\/strong><br \/>\n\u5e73\u621023\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><br \/>\n\u5e73\u621022\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3000\u3000<\/strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u3000\u2191\u9078\u629e\u2193\u3000<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5e73\u621023\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff15\u3011\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u7b49\u306e\u9069\u7528\u671f\u9593\u7b49\u306b\u4fc2\u308b\u7279\u4f8b<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u671f\u9593\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u5e74\u306e12\u670831\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5bfe\u8c61\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u3055\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u707d\u5bb3\u7b49\u306b\u3088\u308a\u305d\u306e\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5c45\u4f4f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u306e\u5e74\u5206\u306b\u3064\u3044\u3066\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd541\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306b\u3088\u308b\u3068\u3001\u88ab\u707d\u3057\u305f\u7fcc\u5e74\u304b\u3089\u306f\u3001\u305f\u3068\u3048\u5e74\u672b\u306b\u4f4f\u5b85\u501f\u5165\u91d1\u306e\u91d1\u984d\u3092\u6709\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u304f\u306a\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u3067\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u7fcc\u5e74\u4ee5\u5f8c\u306b\u304a\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u63aa\u7f6e\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd513\u2460\u2461\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:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u671f\u9593\u3009<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u539f\u5247<\/strong><br \/>\n\u5e73\u621023\u5e74\u5206\u307e\u3067<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><br \/>\n\u5e73\u621024\u5e74\u5206\u4ee5\u5f8c\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u6b8b\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u9069\u7528\u53ef\u80fd<\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u91cd\u8907\u9069\u7528\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u305d\u308c\u307e\u3067\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\uff08\u4ee5\u4e0b\u3001\u5f93\u524d\u5bb6\u5c4b\u3068\u3044\u3046\uff09\u306b\u5c45\u4f4f\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u65b0\u305f\u306a\u5c45\u4f4f\u7528\u5bb6\u5c4b\uff08\u4ee5\u4e0b\u3001\u518d\u53d6\u5f97\u5bb6\u5c4b\u3068\u3044\u3046\uff09\u3092\u501f\u5165\u91d1\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u3067\u3001\u5f93\u524d\u5bb6\u5c4b\u306e\u501f\u5165\u91d1\u7b49\u3082\u6b8b\u3063\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u3044\u308f\u3086\u308b\u4e8c\u91cd\u30ed\u30fc\u30f3\u306e\u554f\u984c\u304c\u751f\u305a\u308b\u3002<\/p>\n<p>\u7a0e\u5236\u4e0a\u306e\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u306b\u3088\u308b\u3068\u3001\u518d\u53d6\u5f97\u5bb6\u5c4b\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u5f93\u524d\u5bb6\u5c4b\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u540c\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u306a\u308b\uff08\u63aa\u6cd541\u2460\uff09\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308a\u3001\u5f93\u524d\u5bb6\u5c4b\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3068\u3001\u518d\u53d6\u5f97\u5bb6\u5c4b\uff08\u5e73\u621033\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u308b\uff09\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306b\u3064\u3044\u3066\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u91cd\u8907\u3057\u3066\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd513\u2462\u2463\u2464\uff09\u3002\u3053\u306e\u5834\u5408\u306e\u63a7\u9664\u984d\u306f\u3001\u5f93\u524d\u5bb6\u5c4b\u306b\u4fc2\u308b\u63a7\u9664\u984d\u3068\u518d\u53d6\u5f97\u5bb6\u5c4b\u306b\u4fc2\u308b\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3068\u306a\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:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u91cd\u8907\u9069\u7528\u3009<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u539f\u5247<\/strong><br \/>\n\u4e0d\u53ef<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><br \/>\n\u53ef\u80fd<\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b<\/strong><\/h4>\n<p>\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b\u306b\u88ab\u5bb3\u3092\u53d7\u3051\u3001\u540c\u5bb6\u5c4b\u3092\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u8005\u304c\u3001\u5e73\u621033\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u4e00\u5b9a\u306e\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u3092\u3057\u3066\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306b\u4ee3\u3048\u3066\u3001\u4ee5\u4e0b\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u9707\u707d\u7279\u4f8b\u6cd513\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong>\u3008\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/hisai-client-intax6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-120053\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/03\/hisai-client-intax6-1.png\" alt=\"\u5c45 \u4f4f \u5e74\t\u5e73\u621023\u5e74\uff5e24\u5e74\t\u5e73\u621025\u5e74\uff5e \u5e73\u621026\u5e743\u670831\u65e5\t\u5e73\u621026\u5e744\u67081\u65e5 \uff5e\u5e73\u621033\u5e74 \u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e \u5e74\u672b\u6b8b\u9ad8\u306e\u9650\u5ea6\u984d\t4,000\u4e07\u5186\t3,000\u4e07\u5186\t5,000\u4e07\u5186 \u63a7 \u9664 \u7387\t1.2\uff05\" width=\"983\" height=\"244\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/hisai-client-intax6-1.png 983w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/03\/hisai-client-intax6-1-300x74.png 300w\" sizes=\"(max-width: 983px) 100vw, 983px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff16\u3011\u3000\u8ca1\u7523\u5f62\u6210\u4f4f\u5b85\u8caf\u84c4\u306e\u5229\u5b50\u7b49\u306e\u975e\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u52e4\u52b4\u8005\u8ca1\u7523\u5f62\u6210\u4f4f\u5b85\u8caf\u84c4\u53c8\u306f\u52e4\u52b4\u8005\u8ca1\u7523\u5f62\u6210\u5e74\u91d1\u8caf\u84c4\u306b\u3064\u3044\u3066\u3001\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u4ee5\u5916\u306e\u76ee\u7684\u3067\u6255\u51fa\u3057\u3092\u53d7\u3051\u308b\u3068\u304d\u306b\u306f\u3001\u5229\u5b50\u7b49\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u9707\u707d\u7279\u4f8b\u6cd5\u3067\u306f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5e73\u621023\u5e74\uff13\u670811\u65e5\u304b\u3089\u5e73\u621024\u5e74\uff13\u670810\u65e5\u307e\u3067\u306e\u9593\u306b\u540c\u8caf\u84c4\u3092\u6255\u3044\u51fa\u3059\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u76ee\u7684\u5916\u306e\u6255\u51fa\u3057\u3067\u3042\u3063\u3066\u3082\u5229\u5b50\u7b49\u306b\u8ab2\u7a0e\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\uff19\u306e\uff12\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff17\u3011\u3000\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306e\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u7279\u4f8b\u53c8\u306f\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306e\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u7279\u4f8b<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5e73\u621023\u5e74\uff13\u670811\u65e5\u304b\u3089\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u306b\u3001\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u9650\u5ea6\u984d\u304c\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u306e80\uff05\uff08\u6240\u5f97\u7a0e\u6cd5\u3067\u306f40\uff05\uff09\u76f8\u5f53\u984d\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\uff18\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<strong>\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1<\/strong>\uff1a\u56fd\u53c8\u306f\u8457\u3057\u3044\u88ab\u5bb3\u306e\u767a\u751f\u3057\u305f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u53ca\u3073\u5927\u9707\u707d\u306b\u95a2\u9023\u3059\u308b\u6307\u5b9a\u5bc4\u9644\u91d1<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u7279\u4f8b\u3009<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #333399; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u539f\u5247<\/strong><br \/>\n\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u984d\uff1a<span style=\"text-decoration: underline;\">\u7279\u5b9a\u5bc4\u9644\u91d1<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\uff0d2,000\u5186<\/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\u6ce8\uff11\uff09<\/span>\u3000\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d740\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6<\/span><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u9707\u707d\u7279\u4f8b\u6cd5\u306b\u3088\u308b\u7279\u4f8b\u63aa\u7f6e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2460<\/span>\u3000\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1\u4ee5\u5916\u306e\u7279\u5b9a\u5bc4\u9644\u91d1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span><\/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\u6ce8\uff12\uff09<\/span>\u3000\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d740\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2461<\/span>\u3000\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1<br \/>\n\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u984d\uff1a\uff08<span style=\"text-decoration: underline;\"><span style=\"color: #008000; text-decoration: underline;\">\u2460<\/span>\uff0b<span style=\"color: #008000; text-decoration: underline;\">\u2461<\/span><\/span>\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\uff0d2,000\u5186<\/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\u6ce8\uff13\uff09<\/span>\u3000\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d780\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6<\/span><\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5b9a\u9707\u707d\u6307\u5b9a\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u5e73\u621023\u5e74\uff13\u670811\u65e5\u304b\u3089\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u306b\u30012,000\u5186\u3092\u8d85\u3048\u308b\u7279\u5b9a\u9707\u707d\u6307\u5b9a\u5bc4\u9644\u91d1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u984d\u304b\u3089\u7279\u5b9a\u9707\u707d\u6307\u5b9a\u5bc4\u9644\u91d1\u306e\u984d\uff082,000\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\uff09\u306e40\uff05\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u9707\u707d\u7279\u4f8b\u6cd5\uff18\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<strong>\u7279\u5b9a\u9707\u707d\u6307\u5b9a\u5bc4\u9644\u91d1<\/strong>\uff1a\u9707\u707d\u95a2\u9023\u5bc4\u9644\u91d1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u3046\u3061\u3001\u88ab\u707d\u8005\u306e\u6551\u63f4\u53c8\u306f\u751f\u6d3b\u518d\u5efa\u306e\u652f\u63f4\u3092\u884c\u3046\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u8cc7\u91d1\u306b\u5145\u3066\u3089\u308c\u308b\u5bc4\u9644\u91d1\uff08\u4e00\u5b9a\u306e\u8a8d\u5b9aNPO\u6cd5\u4eba\u53c8\u306f\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u4e2d\u592e\u5171\u540c\u52df\u91d1\u4f1a\u306b\u5bfe\u3059\u308b\u3082\u306e\uff09<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3009<\/strong><\/p>\n<p>\u6b21\u306e<span style=\"color: #800080;\">\u2460<\/span>\u3068<span style=\"color: #800080;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\uff08<span style=\"text-decoration: underline;\">\u7279\u5b9a\u9707\u707d\u6307\u5b9a\u5bc4\u9644\u91d1\u306e\u984d\u306e\u5408\u8a08\u984d<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\uff0d2,000\u5186\uff09\u00d740\uff05<\/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\u6ce8\uff09<\/span>\u3000\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u00d780\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u6240\u5f97\u7a0e\u984d\u306e25\uff05\u76f8\u5f53\u984d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff18\u3011\u3000\u707d\u5bb3\u7a0e\u5236\u63aa\u7f6e\u306e\u5e38\u8a2d\u5316\uff08\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff09<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u707d\u5bb3\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u306e\u3046\u3061\u6b21\u306e\u3082\u306e\u304c\u5e38\u8a2d\u5316\u3055\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u5e73\u621029\u5e74\u5206\u4ee5\u5f8c\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u7528\u5e74\u5ea6\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u91cd\u8907\u9069\u7528\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u8ca1\u7523\u5f62\u6210\u4f4f\u5b85\u8caf\u84c4\u306e\u5229\u5b50\u7b49\u306e\u975e\u8ab2\u7a0e\uff08\u539f\u5247\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u6255\u51fa\u3057\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u571f\u5730\u7b49\u306e\u8b72\u6e21\u3001\u8cb7\u63db\u3048\u7b49\u306e\u5404\u7a2e\u306e\u7279\u4f8b<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\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\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u9707\u707d\u7279\u4f8b\u6cd5\u30fb\u30fb\u30fb\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u707d\u514d\u6cd5\u30fb\u30fb\u30fb\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u707d\u514d\u4ee4\u30fb\u30fb\u30fb\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u95a2\u3059\u308b\u653f\u4ee4<br \/>\n\u707d\u514d\u901a\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/shinkoku\/520725\/01.htm\" target=\"_blank\">\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u65b9\u306b\u3064\u3044\u3066<\/a><br \/>\n\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\uff08\u60c5\u5831\uff09\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/shinkoku\/110427\/01.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\uff08\u60c5\u5831\uff09\u300d<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u5341\u4e03\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u980517\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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