{"id":121095,"date":"2017-04-13T10:20:08","date_gmt":"2017-04-13T01:20:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=121095"},"modified":"2017-04-13T09:44:58","modified_gmt":"2017-04-13T00:44:58","slug":"tax-article-241","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-241\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c52\u56de\u3011\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c52\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u56fd\u4f1a\u5be9\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306f\u6587\u7406\u89e3\u91c8\u3092\u7b2c\u4e00\u3068\u3057\u3066\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\uff08\u9152\u4e95\u514b\u5f66\u300e\u30ec\u30af\u30c1\u30e3\u30fc\u79df\u7a0e\u6cd5\u89e3\u91c8\u5165\u9580\u300f\uff16\u9801\uff08\u5f18\u6587\u58022015\uff09\uff09\u3001\u307e\u305f\u3001\u6587\u7406\u89e3\u91c8\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u8003\u3048\u65b9\u306b\u6700\u3082\u5408\u81f4\u3057\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u3088\u3046\u3002<br \/>\n\u79df\u7a0e\u306f\u3001\u56fd\u6c11\u306e\u8ca1\u7523\u6a29\u3092\u4fb5\u5bb3\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3044\u3066\u6063\u610f\u6027\u3084\u63fa\u3089\u304e\u304c\u3067\u304d\u308b\u3060\u3051\u6392\u9664\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u79df\u7a0e\u6cd5\u306b\u306f\u4fb5\u5bb3\u898f\u7bc4\u7684\u6027\u8cea\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3001\u305d\u3046\u3067\u306f\u306a\u3044\u975e\u8ab2\u7a0e\u3084\u6e1b\u514d\u3001\u63a7\u9664\u306a\u3069\u306e\u898f\u5b9a\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u8ca1\u7523\u6a29\u306e\u4fb5\u5bb3\u898f\u7bc4\u3068\u3044\u3046\u6027\u8cea\u8ad6\u306e\u307f\u3067\u3001\u6587\u7406\u89e3\u91c8\u3092\u5c0e\u304d\u51fa\u3059\u3053\u3068\u306b\u306f\u7121\u7406\u304c\u3042\u308b\u3068\u3082\u3044\u3044\u5f97\u308b\u304c\u3001\u4ed6\u65b9\u3067\u3001\u7279\u5b9a\u306e\u7d0d\u7a0e\u8005\u306b\u6709\u5229\u306b\u50cd\u304f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u3068\u3044\u3063\u305f\u6e1b\u514d\u898f\u5b9a\u3053\u305d\u3001\u4f8b\u5916\u7684\u53d6\u6271\u3044\u3067\u3042\u308b\u304b\u3089\u6587\u7406\u306b\u5fe0\u5b9f\u306a\u53b3\u683c\u306a\u89e3\u91c8\u304c\u306a\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u6587\u7406\u89e3\u91c8\u304c\u7b2c\u4e00\u7fa9\u7684\u306b\u512a\u5148\u3055\u308c\u308b\u3079\u304d\u89e3\u91c8\u59ff\u52e2\u3067\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u3055\u308a\u3068\u3066\u3001\u79df\u7a0e\u6cd5\u304c\u6cd5\u3067\u3042\u308b\u9650\u308a\u3001\u305d\u306e\u6cd5\u306e\u8da3\u65e8\u3084\u76ee\u7684\u3092\u7121\u8996\u3057\u305f\u89e3\u91c8\u304c\u8a31\u3055\u308c\u306a\u3044\u3053\u3068\u3082\u5f53\u7136\u3067\u3042\u308b\u3002<br \/>\n\u6587\u7406\u89e3\u91c8\u306b\u3088\u3063\u3066\u5c0e\u51fa\u3055\u308c\u305f\u7d50\u8ad6\u306e\u59a5\u5f53\u6027\u3092\u5224\u65ad\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u6cd5\u306e\u8da3\u65e8\u3084\u76ee\u7684\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u307e\u305f\u91cd\u8981\u3067\u3042\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u610f\u5473\u3067\u306f\u3001\u305f\u3060\u5358\u306b\u300c\u6cd5\u5f8b\u89e3\u91c8\u306f\u6587\u7406\u89e3\u91c8\u306b\u3088\u308b\u3079\u304d\u300d\u3068\u5f37\u8abf\u3057\u3059\u304e\u308b\u3053\u3068\u306b\u3082\u554f\u984c\u304c\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u6587\u7406\u89e3\u91c8\u306b\u304a\u3044\u3066\u3082\u3001\u6cd5\u6761\u306b\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u7528\u8a9e\uff08\u6982\u5ff5\uff09\u3084\u6587\u7ae0\u306e\u610f\u7fa9\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u30ea\u30fc\u30ac\u30eb\u30ea\u30b5\u30fc\u30c1\u306b\u57fa\u3065\u3044\u305f\u30a2\u30b7\u30b9\u30c8\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u304c\u5e38\u3067\u3042\u308b\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u4f8b\u3048\u3070\u3001\u5b66\u8aac\u3084\u5224\u4f8b\u306e\u78ba\u8a8d\u306f\u3082\u3068\u3088\u308a\u3001\u901a\u9054\u3084\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u56de\u7b54\u7d50\u679c\u7b49\u306b\u3088\u3063\u3066\u653f\u5e9c\u306e\u898b\u89e3\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3042\u308d\u3046\u3002\u305d\u306e\u307b\u304b\u3001\u7acb\u6cd5\u5f53\u6642\u306e\u56fd\u4f1a\u306b\u304a\u3051\u308b\u5be9\u8b70\u3084\u6cd5\u6761\u306e\u89e3\u91c8\u3092\u5de1\u308b\u7b54\u5f01\u306a\u3069\u3082\u6975\u3081\u3066\u91cd\u8981\u306a\u30ea\u30fc\u30ac\u30eb\u30a2\u30b7\u30b9\u30c8\u3092\u63d0\u4f9b\u3059\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u672c\u7a3f\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u56fd\u4f1a\u5be9\u8b70\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\u300d\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u3066\u307f\u305f\u3044\u3002\u305d\u306e\u4e00\u3064\u306e\u4f8b\u3068\u3057\u3066\u3001\u5b9f\u969b\u306e\u56fd\u4f1a\u5be9\u8b70\u3092\u53c2\u7167\u3057\u3001\u6240\u5f97\u7a0e\u6cd572\u6761\u300a\u96d1\u640d\u63a7\u9664\u300b\u306e\u898f\u5b9a\u306e\u89e3\u91c8\u306b\u4fc2\u308b\u30d2\u30f3\u30c8\u3092\u5f97\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u96d1\u640d\u63a7\u9664\u306e\u610f\u7fa9<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u6cd572\u6761\uff11\u9805\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u96d1\u640d\u63a7\u9664\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u6240\u5f97\u7a0e\u6cd572\u6761\u300a\u96d1\u640d\u63a7\u9664\u300b\uff11\u9805<\/strong><br \/>\n\u5c45\u4f4f\u8005\u53c8\u306f\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u306e\u6709\u3059\u308b\u8cc7\u7523\uff65\uff65\uff65\u306b\u3064\u3044\u3066\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\uff08\u305d\u306e\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u95a2\u9023\u3057\u3066\u305d\u306e\u5c45\u4f4f\u8005\u304c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u3092\u3057\u305f\u5834\u5408\u3092\u542b\u3080\u3002\uff09\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u5f53\u8a72\u640d\u5931\u306e\u91d1\u984d\uff65\uff65\uff65\u306e\u5408\u8a08\u984d\u304c\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u5f53\u8a72\u5404\u53f7\u306b\u63b2\u3052\u308b\u91d1\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u3001\u305d\u306e\u5c45\u4f4f\u8005\u306e\u305d\u306e\u5e74\u5206\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u53c8\u306f\u5c71\u6797\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u6cd5\u306f\u3001\u5c45\u4f4f\u8005\u3089\u306e\u6709\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u640d\u5931\u306e\u91d1\u984d\u306e\u3046\u3061\u306e\u4e00\u5b9a\u984d\u3092\u305d\u306e\u5e74\u5206\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u53c8\u306f\u5c71\u6797\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u3068\u306f\u3001\u305d\u306e\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u95a2\u9023\u3057\u3066\u305d\u306e\u5c45\u4f4f\u8005\u304c\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u300d\u3092\u3057\u305f\u5834\u5408\u3092\u542b\u3080\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u304b\u304b\u308b\u300c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u652f\u51fa\u300d\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4206\u6761\u300a\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u96d1\u640d\u5931\u306e\u7bc4\u56f2\u7b49\u300b\u306b\u304a\u3044\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u652f\u51fa\u304c\u660e\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u304c\u6ec5\u5931\u3057\u3001\u640d\u58ca\u3057\u53c8\u306f\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u5f53\u8a72\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306e\u53d6\u58ca\u3057\u53c8\u306f\u9664\u53bb\u306e\u305f\u3081\u306e\u652f\u51fa\u305d\u306e\u4ed6\u306e\u4ed8\u968f\u3059\u308b\u652f\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u304c\u640d\u58ca\u3057\u53c8\u306f\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u305f\u5834\u5408\u305d\u306e\u4ed6\u707d\u5bb3\u306b\u3088\u308a\u5f53\u8a72\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u305f\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3057\u305f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2170\uff09\u3000\u707d\u5bb3\u306b\u3088\u308a\u751f\u3058\u305f\u571f\u7802\u305d\u306e\u4ed6\u306e\u969c\u5bb3\u7269\u3092\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2171\uff09\u3000\u5f53\u8a72\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306e\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u2172\uff09\u3000\u5f53\u8a72\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306e\u640d\u58ca\u53c8\u306f\u305d\u306e\u4fa1\u5024\u306e\u6e1b\u5c11\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306b\u3064\u304d\u73fe\u306b\u88ab\u5bb3\u304c\u751f\u3058\u3001\u53c8\u306f\u307e\u3055\u306b\u88ab\u5bb3\u304c\u751f\u305a\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306b\u4fc2\u308b\u88ab\u5bb3\u306e\u62e1\u5927\u53c8\u306f\u767a\u751f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u7dca\u6025\u306b\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u305f\u3081\u306e\u652f\u51fa<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u76d7\u96e3\u53c8\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u304c\u751f\u3058\u305f\u4f4f\u5b85\u5bb6\u8ca1\u7b49\u306e\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u652f\u51fa\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u652f\u51fa<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u96d1\u640d\u63a7\u9664\u306e\u8da3\u65e8\u306f\u3001\u300c\u707d\u5bb3\u3001\u76d7\u96e3\u3001\u6a2a\u9818\u3068\u3044\u3046\u7570\u5e38\u306a\u640d\u5931\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u62c5\u7a0e\u529b\u306b\u5373\u5fdc\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u300d\u306b\u3042\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u308b\uff08\u524d\u6a4b\u5730\u88c1\u662d\u548c53\u5e74\uff17\u670813\u65e5\u5224\u6c7a\u30fb\u8a1f\u670824\u5dfb\uff19\u53f71857\u9801\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306b\u4fc2\u308b\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\uff0d\u56fd\u4f1a\u7b54\u5f01\u3067\u56fd\u7a0e\u5e81\u306e\u53d6\u6271\u3044\u304c\u6c7a\u5b9a<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u3067\u3001\u8c6a\u96ea\u5730\u57df\u306a\u3069\u3067\u306f\u5bb6\u5c4b\u306e\u5012\u58ca\u3092\u9632\u3050\u305f\u3081\u5c4b\u6839\u306e\u96ea\u4e0b\u308d\u3057\u306f\u6b20\u304b\u305b\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u304b\u304b\u308b\u96ea\u4e0b\u308d\u3057\u306b\u8981\u3057\u305f\u8cbb\u7528\uff08\u4ee5\u4e0b\u300c\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u300d\u3068\u3044\u3046\uff09\u306f\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<br \/>\n\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306f\u3001\u300c\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u300d\u3068\u306f\u3044\u3048\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u7591\u554f\u3067\u3042\u308b\u3002<\/p>\n<p>\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u304c\u300c\u707d\u5bb3\u306b\u3088\u308b\u640d\u5931\u300d\u306b\u5f53\u305f\u308b\u3068\u3044\u3048\u308b\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u306f\u7591\u554f\u306e\u4f59\u5730\u304c\u3042\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u5b9f\u306f\u3001\u3059\u3067\u306b\u3001\u662d\u548c49\u5e74\uff12\u670822\u65e5\u4ed8\u3051\u7b2c72\u56de\u56fd\u4f1a\u8846\u8b70\u9662\u30fb\u707d\u5bb3\u5bfe\u7b56\u7279\u5225\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u6c34\u53e3\u662d\u6240\u5f97\u7a0e\u8ab2\u9577\uff08\u5f53\u6642\uff09\u304c\u3001\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306e\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u8a8d\u3081\u308b\u8da3\u65e8\u306e\u7b54\u5f01\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u305d\u306e\u7fcc\u65e5\u3001\u540c\u5e74\uff12\u670823\u65e5\u4ed8\u3051\u56fd\u7a0e\u5e81\u76f4\u7a0e\u90e8\u6240\u5f97\u7a0e\u8ab2\u60c5\u5831\u7b2c309\u53f7\u300c\u8c6a\u96ea\u306e\u5834\u5408\u306e\u9664\u96ea\u8cbb\u306b\u3064\u3044\u3066\u306e\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u300d\u304c\u9023\u7d61\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u8208\u5473\u6df1\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u662d\u548c52\u5e74\uff13\u670831\u65e5\u4ed8\u3051\u7b2c80\u56de\u56fd\u4f1a\u53c2\u8b70\u9662\u30fb\u5730\u65b9\u884c\u653f\u59d4\u54e1\u4f1a\u306b\u304a\u3044\u3066\u3082\u3001\u56fd\u7a0e\u5e81\u306e\u9ad8\u6a4b\u4fca\u96c4\u4f01\u753b\u5b98\uff08\u5f53\u6642\uff09\u304c\u3001\u8c6a\u96ea\u306e\u5834\u5408\u306e\u96ea\u304a\u308d\u3057\u8cbb\u7528\u3092\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u305f\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<br \/>\n\u305d\u306e\u969b\u306e\u7b54\u5f01\u3092\u78ba\u8a8d\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u672c\u65e5\u306e\u5927\u8535\u59d4\u54e1\u4f1a\u306b\u304a\u304d\u307e\u3057\u3066\u3001\u3053\u306e\u8c6a\u96ea\u306e\u5834\u5408\u306e\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3092\u3001\u96ea\u304a\u308d\u3057\u8cbb\u7528\u3060\u3051\u3067\u306f\u306a\u304f\u3066\u3001\u3055\u3089\u306b\u62e1\u5927\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u3044\u3046\u5fa1\u8cea\u554f\u304c\u3042\u308a\u307e\u3057\u3066\u3001\u3053\u308c\u306b\u5bfe\u3057\u307e\u3057\u3066\u3001\u3067\u304d\u308b\u3060\u3051\u5f3e\u529b\u7684\u306a\u53d6\u308a\u6271\u3044\u3092\u3059\u308b\u3053\u3068\u3001\u305d\u308c\u304b\u3089\u3001\u56fd\u7a0e\u5e81\u306b\u304a\u304d\u307e\u3057\u3066\u305d\u306e\u7d30\u76ee\u306e\u8a70\u3081\u3092\u884c\u3044\u307e\u3057\u3066\u3001\u53d6\u308a\u6271\u3044\u8981\u9818\u304c\u307e\u3068\u307e\u308a\u307e\u3059\u308c\u3070\u3001\u3053\u308c\u3092\u56fd\u7a0e\u5c40\u3001\u7a0e\u52d9\u7f72\u306b\u901a\u9054\u3059\u308b\u3053\u3068\u3092\u7b54\u5f01\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u8c6a\u96ea\u306e\u5834\u5408\u306e\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3092\u3055\u3089\u306b\u62e1\u5927\u3059\u3079\u304d\u3068\u306e\u610f\u898b\u306b\u5bfe\u3057\u3066\u3001\u300c\u3067\u304d\u308b\u3060\u3051\u5f3e\u529b\u7684\u306a\u53d6\u308a\u6271\u3044\u3092\u3059\u308b\u300d\u3068\u7b54\u5f01\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u306a\u3088\u3046\u306b\u3001\u304b\u304b\u308b\u56fd\u4f1a\u5be9\u8b70\u304c\u6240\u5f97\u7a0e\u6cd572\u6761\u306e\u89e3\u91c8\u306b\u6975\u3081\u3066\u5927\u304d\u306a\u5f71\u97ff\u3092\u53ca\u307c\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5224\u7136\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u308b\u307b\u3069\u3001\u56fd\u4f1a\u306f\u7acb\u6cd5\u5e9c\u3067\u3042\u308b\u304b\u3089\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e0b\u3067\u6cd5\u5f8b\u306e\u5236\u5b9a\u306b\u5c02\u6a29\u3092\u6709\u3059\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u3053\u3068\u306f\u5fc5\u305a\u3057\u3082\u3001\u6cd5\u89e3\u91c8\u306b\u304a\u3051\u308b\u5f71\u97ff\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u306a\u3044\u3002<br \/>\n\u3057\u304b\u3057\u3001\u304b\u304b\u308b\u56fd\u4f1a\u3067\u306e\u3084\u308a\u53d6\u308a\u3092\u7121\u8996\u3057\u3066\u306f\u3001\u305d\u306e\u5f8c\u306e\u56fd\u7a0e\u5e81\u306e\u6cd5\u89e3\u91c8\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u73fe\u306b\u3001\u305d\u306e\u5f8c\u3001\u662d\u548c52\u5e7410\u670827\u65e5\u306b\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u901a\u9054\uff08\u76f4\u62403\uff0d21\uff09\u300c\u8c6a\u96ea\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u7b49\u306b\u4fc2\u308b\u96d1\u640d\u63a7\u9664\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u304c\u767a\u9063\u3055\u308c\u3001\u524d\u63b2\u3057\u305f\u662d\u548c52\u5e74\uff13\u670831\u65e5\u4ed8\u3051\u7b2c80\u56de\u56fd\u4f1a\u53c2\u8b70\u9662\u30fb\u5730\u65b9\u884c\u653f\u59d4\u54e1\u4f1a\u306b\u304a\u3051\u308b\u56fd\u7a0e\u5e81\u4f01\u753b\u5b98\u306e\u7b54\u5f01\u306e\u3068\u304a\u308a\u3001\u96d1\u640d\u63a7\u9664\u306e\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u3001\u5bb6\u5c4b\u306e\u5916\u56de\u308a\u306e\u96ea\u306e\u53d6\u9664\u304d\u8cbb\u7528\u3001\u96ea\u6368\u3066\u8cbb\u7528\u306b\u3064\u3044\u3066\u96d1\u640d\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u308b\u65e8\u901a\u9054\u3055\u308c\u305f\u306e\u3067\u3042\u308b\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u56fd\u4f1a\u3067\u306e\u8b70\u8ad6\u304c\u96d1\u640d\u63a7\u9664\u306e\u62e1\u5f35\u7684\u53d6\u6271\u3044\u306b\u4fc2\u308b\u89e3\u91c8\u3092\u4e3b\u5c0e\u3057\u305f\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u305d\u3082\u305d\u3082\u300c\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u300d\u304c\u96d1\u640d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u7591\u554f\u3092\u631f\u3080\u4f59\u5730\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3068\u3053\u308d\u3001\u56fd\u4f1a\u3067\u306e\u8b70\u8ad6\u3092\u53d7\u3051\u3066\u3001\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u306f\u304a\u308d\u304b\u95a2\u9023\u8cbb\u7528\u306b\u307e\u3067\u3001\u3055\u3089\u306b\u305d\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3057\u305f\u53d6\u6271\u3044\u304c\u306a\u3055\u308c\u3066\u304d\u305f\u306e\u3067\u3042\u308b\u3002<br \/>\n\u3053\u306e\u89e3\u91c8\u306b\u3088\u308b\u53d6\u6271\u3044\u304c\u5148\u884c\u3059\u308b\u5f62\u3067\u3001\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u3068\u305d\u308c\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u96d1\u640d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u904b\u55b6\u304c\u306a\u3055\u308c\u3066\u304d\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u56fd\u4f1a\u8b70\u54e1\u306e\u610f\u898b\u3084\u767a\u8a00\u3092\u53d7\u3051\u3066\u3001\u653f\u5e9c\u304c\u53c2\u8003\u4eba\u7b54\u5f01\u306e\u5f62\u3067\u96d1\u640d\u63a7\u9664\u306e\u7bc4\u56f2\u3092\u7b54\u5f01\u3057\u3001\u305d\u308c\u304c\u5951\u6a5f\u3068\u306a\u3063\u3066\u901a\u9054\u304c\u767a\u9063\u3055\u308c\u3066\u5168\u56fd\u306b\u53d6\u6271\u3044\u304c\u547d\u4ee4\u3055\u308c\u308b\u3068\u3044\u3046\u69cb\u56f3\u304c\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u5f8c\u3001\u662d\u548c56\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u307e\u3055\u306b\u88ab\u5bb3\u304c\u751f\u3058\u308b\u304a\u305d\u308c\u300d\u304c\u3042\u308b\u5834\u5408\u306e\u7dca\u6025\u5fc5\u8981\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u305f\u3081\u306e\u652f\u51fa\u306b\u3064\u3044\u3066\u3082\u96d1\u640d\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\uff08\u6240\u4ee4206\u2460\u4e09\uff09\u3001\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u662d\u548c56\u5e74\uff11\u670829\u65e5\u4ed8\u3051\u56fd\u7a0e\u5e81\u9577\u5b98\u901a\u9054\uff08\u76f4\u62403\uff0d2\uff09\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/shinkoku\/810129\/01.htm\" target=\"_blank\">\u8c6a\u96ea\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u96ea\u4e0b\u308d\u3057\u8cbb\u7528\u7b49\u306b\u4fc2\u308b\u96d1\u640d\u63a7\u9664\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u767a\u9063\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306f\u6587\u7406\u89e3\u91c8\u3092\u7b2c\u4e00\u3068\u3057\u3066\u884c\u308f\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\uff08\u9152\u4e95\u514b\u5f66\u300e\u30ec\u30af\u30c1\u30e3\u30fc\u79df\u7a0e\u6cd5\u89e3\u91c8\u5165\u9580\u300f\uff16\u9801\uff08\u5f18\u6587\u58022015\uff09\uff09\u3001\u307e\u305f\u3001\u6587\u7406\u89e3\u91c8\u306f\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u8003\u3048\u65b9\u306b\u6700\u3082\u5408\u81f4\u3057\u3066\u3044\u308b\u3068\u3082\u3044\u3048\u3088\u3046\u3002<br \/>\n\u79df\u7a0e\u306f\u3001\u56fd\u6c11\u306e\u8ca1\u7523\u6a29\u3092\u4fb5\u5bb3\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u304a\u3044\u3066\u6063\u610f\u6027\u3084\u63fa\u3089\u304e\u304c\u3067\u304d\u308b\u3060\u3051\u6392\u9664\u3055\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u306a\u3044\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":[177,167,181,290],"tags":[366,444],"backnumber":[1889],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 08:49:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121095"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=121095"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/121095\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=121095"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=121095"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=121095"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=121095"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=121095"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}