{"id":123204,"date":"2017-05-25T10:19:38","date_gmt":"2017-05-25T01:19:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=123204"},"modified":"2017-05-24T09:59:23","modified_gmt":"2017-05-24T00:59:23","slug":"property-article-51","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-51\/","title":{"rendered":"\u3014\u8cc7\u7523\u7a0e\u3092\u5c02\u9580\u306b\u3059\u308b\u7a0e\u7406\u58eb\u304c\u8eab\u306b\u7740\u3051\u305f\u3044\u3015\u7a0e\u6cd5\u3084\u901a\u9054\u4ee5\u5916\u306e\u5b9f\u52d9\u77e5\u8b58\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u571f\u5730\u306e\u8a55\u4fa1\u5730\u76ee\u306b\u3064\u3044\u3066\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u8cc7\u7523\u7a0e\u3092\u5c02\u9580\u306b\u3059\u308b\u7a0e\u7406\u58eb\u304c\u8eab\u306b\u7740\u3051\u305f\u3044\u3015<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u7a0e\u6cd5\u3084\u901a\u9054<span style=\"border-bottom: 3px double #B22222; color: #b22222;\">\u4ee5\u5916<\/span><span style=\"font-size: 16px;\">\u306e<\/span>\u5b9f\u52d9\u77e5\u8b58<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u571f\u5730\u306e\u8a55\u4fa1\u5730\u76ee\u306b\u3064\u3044\u3066\u300d<\/strong><\/h4>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u7b39\u5ca1\u3000\u5b8f\u4fdd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#726250;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u57fa\u672c\u7684\u306a\u8ad6\u70b9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#726250;\"><\/div>\n<p>\u76f8\u7d9a\u7a0e\u7b49\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u4fa1\u306e\u57fa\u790e\u3068\u3055\u308c\u308b\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5730\u76ee\u306e\u5225\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u300c\u5730\u76ee\u300d\u306f\u3001\u8a55\u4fa1\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u533a\u5225\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u3053\u306e\u5730\u76ee\u306e\u5177\u4f53\u7684\u306a\u8a8d\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3001\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u8ad6\u70b9\u3092\u5b9f\u52d9\u4e0a\u306e\u76ee\u7dda\u304b\u3089\u691c\u8a0e\u3057\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#274a78;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u6307\u91dd<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#274a78;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u5247\u7684\u306a\u571f\u5730\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/01.htm#a-7\" target=\"_blank\">\u8a55\u4fa1\u901a\u9054\uff17<\/a>\uff08\u571f\u5730\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\uff09\u306e\u5b9a\u3081\u3067\u306f\u3001\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6b21\u306b\u63b2\u3052\u308b\uff19\u3064\u306e\u5730\u76ee\u306e\u5225\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2460<\/span>\u3000\u5b85\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2461<\/span>\u3000\u7530<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2462<\/span>\u3000\u7551<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2463<\/span>\u3000\u5c71\u6797<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2464<\/span>\u3000\u539f\u91ce<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2465<\/span>\u3000\u7267\u5834<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2466<\/span>\u3000\u6c60\u6cbc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2467<\/span>\u3000\u9271\u6cc9\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u2468<\/span>\u3000\u96d1\u7a2e\u5730<\/p>\n<\/div>\n\u306a\u304a\u3001\u5730\u76ee\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306e\u73fe\u6cc1\u306b\u3088\u3063\u3066\u5224\u5b9a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5177\u4f53\u7684\u306a\u5730\u76ee\u306e\u5224\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306b\u63b2\u3052\u308b\u5730\u76ee\u306e\u5224\u5b9a\u306f\u3001\u4e0d\u52d5\u7523\u767b\u8a18\u4e8b\u52d9\u53d6\u6271\u624b\u7d9a\u6e96\u5247\uff08\u5e73\u621017\u5e74\uff12\u670825\u65e5\u4ed8\u6c11\u4e8c\u7b2c456\u53f7\u6cd5\u52d9\u7701\u6c11\u4e8b\u5c40\u9577\u901a\u9054\uff09\uff08\u4ee5\u4e0b\u300c\u6e96\u5247\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u7b2c68\u6761\uff08\u5730\u76ee\uff09\u53ca\u3073\u7b2c69\u6761\uff08\u5730\u76ee\u306e\u8a8d\u5b9a\uff09\u306b\u6e96\u3058\u3066\u884c\u3046\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u8a55\u4fa1\u901a\u9054\u306e\u5b9a\u3081\u306b\u5f93\u3063\u3066\u3001\u5730\u76ee\u306e\u5225\u306b\u8a55\u4fa1\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u6e96\u5247\u306e\u5185\u5bb9\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3001\u6e96\u5247\u7b2c68\u6761\uff08\u5730\u76ee\u306e\u8a8d\u5b9a\uff09\u3092\u3054\u7d39\u4ecb\u3044\u305f\u3057\u307e\u3059\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8cc7\u6599<\/span>\u3000\u6e96\u5247\u7b2c68\u6761\uff08\u5730\u76ee\u306e\u8a8d\u5b9a\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u5730\u76ee\u306f\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u571f\u5730\u306e\u73fe\u6cc1\u53ca\u3073\u5229\u7528\u76ee\u7684\u306b\u91cd\u70b9\u3092\u7f6e\u304d\u3001\u90e8\u5206\u7684\u306b\u308f\u305a\u304b\u306a\u5dee\u7570\u306e\u5b58\u3059\u308b\u3068\u304d\u3067\u3082\u3001\u571f\u5730\u5168\u4f53\u3068\u3057\u3066\u306e\u72b6\u6cc1\u3092\u89b3\u5bdf\u3057\u3066\u5b9a\u3081\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u3000\u7530\u3000\u3000\u8fb2\u8015\u5730\u3067\u7528\u6c34\u3092\u5229\u7528\u3057\u3066\u8015\u4f5c\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff12\uff09<\/span>\u3000\u7551\u3000\u3000\u8fb2\u8015\u5730\u3067\u7528\u6c34\u3092\u5229\u7528\u3057\u306a\u3044\u3067\u8015\u4f5c\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff13\uff09<\/span>\u3000\u5b85\u5730\u3000\u3000\u5efa\u7269\u306e\u6577\u5730\u53ca\u3073\u305d\u306e\u7dad\u6301\u82e5\u3057\u304f\u306f\u52b9\u7528\u3092\u679c\u3059\u305f\u3081\u306b\u5fc5\u8981\u306a\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff14\uff09<\/span>\u3000\u5b66\u6821\u7528\u5730\u3000\u3000\u6821\u820e\u3001\u9644\u5c5e\u65bd\u8a2d\u306e\u6577\u5730\u53ca\u3073\u904b\u52d5\u5834<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff15\uff09<\/span>\u3000\u9244\u9053\u7528\u5730\u3000\u3000\u9244\u9053\u306e\u99c5\u820e\u3001\u9644\u5c5e\u65bd\u8a2d\u53ca\u3073\u8def\u7dda\u306e\u6577\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff16\uff09<\/span>\u3000\u5869\u7530\u3000\u3000\u6d77\u6c34\u3092\u5f15\u304d\u5165\u308c\u3066\u5869\u3092\u63a1\u53d6\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff17\uff09<\/span>\u3000\u9271\u6cc9\u5730\u3000\u3000\u9271\u6cc9\uff08\u6e29\u6cc9\u3092\u542b\u3080\u3002\uff09\u306e\u6e67\u51fa\u53e3\u53ca\u3073\u305d\u306e\u7dad\u6301\u306b\u5fc5\u8981\u306a\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff18\uff09<\/span>\u3000\u6c60\u6cbc\u3000\u3000\u304b\u3093\u304c\u3044\u7528\u6c34\u3067\u306a\u3044\u6c34\u306e\u8caf\u7559\u6c60<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\uff19\uff09<\/span>\u3000\u5c71\u6797\u3000\u3000\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u7af9\u6728\u306e\u751f\u80b2\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0810\uff09<\/span>\u3000\u7267\u5834\u3000\u3000\u5bb6\u755c\u3092\u653e\u7267\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0811\uff09<\/span>\u3000\u539f\u91ce\u3000\u3000\u8015\u4f5c\u306e\u65b9\u6cd5\u306b\u3088\u3089\u306a\u3044\u3067\u96d1\u8349\u3001\u304b\u3093\u6728\u985e\u306e\u751f\u80b2\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0812\uff09<\/span>\u3000\u5893\u5730\u3000\u3000\u4eba\u306e\u907a\u4f53\u53c8\u306f\u907a\u9aa8\u3092\u57cb\u846c\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0813\uff09<\/span>\u3000\u5883\u5185\u5730\u3000\u3000\u5883\u5185\u306b\u5c5e\u3059\u308b\u571f\u5730\u3067\u3042\u3063\u3066\u3001\u5b97\u6559\u6cd5\u4eba\u6cd5\u7b2c\uff13\u6761\u7b2c\uff12\u53f7\u53ca\u3073\u7b2c\uff13\u53f7\u306b\u63b2\u3052\u308b\u571f\u5730\uff08\u5b97\u6559\u6cd5\u4eba\u306e\u6240\u6709\u306b\u5c5e\u3057\u306a\u3044\u3082\u306e\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0814\uff09<\/span>\u3000\u904b\u6cb3\u7528\u5730\u3000\u3000\u904b\u6cb3\u6cd5\u7b2c12\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u53c8\u306f\u7b2c\uff12\u53f7\u306b\u63b2\u3052\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0815\uff09<\/span>\u3000\u6c34\u9053\u7528\u5730\u3000\u3000\u5c02\u3089\u7d66\u6c34\u306e\u76ee\u7684\u3067\u6577\u8a2d\u3059\u308b\u6c34\u9053\u306e\u6c34\u6e90\u5730\u3001\u8caf\u6c34\u6c60\u3001\u308d\u6c34\u5834\u53c8\u306f\u6c34\u9053\u7dda\u8def\u306b\u8981\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0816\uff09<\/span>\u3000\u7528\u60aa\u6c34\u8def\u3000\u3000\u304b\u3093\u304c\u3044\u7528\u53c8\u306f\u60aa\u6c34\u306f\u3044\u305b\u3064\u7528\u306e\u6c34\u8def<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0817\uff09<\/span>\u3000\u305f\u3081\u6c60\u3000\u3000\u8015\u5730\u304b\u3093\u304c\u3044\u7528\u306e\u7528\u6c34\u8caf\u7559\u6c60<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0818\uff09<\/span>\u3000\u5824\u3000\u3000\u9632\u6c34\u306e\u305f\u3081\u306b\u7bc9\u9020\u3057\u305f\u5824\u9632<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0819\uff09<\/span>\u3000\u4e95\u6e9d\u3000\u3000\u7530\u755d\u53c8\u306f\u6751\u843d\u306e\u9593\u306b\u3042\u308b\u901a\u6c34\u8def<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0820\uff09<\/span>\u3000\u4fdd\u5b89\u6797\u3000\u3000\u68ee\u6797\u6cd5\u306b\u57fa\u3065\u304d\u8fb2\u6797\u6c34\u7523\u5927\u81e3\u304c\u4fdd\u5b89\u6797\u3068\u3057\u3066\u6307\u5b9a\u3057\u305f\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0821\uff09<\/span>\u3000\u516c\u8846\u7528\u9053\u8def\u3000\u3000\u4e00\u822c\u4ea4\u901a\u306e\u7528\u306b\u4f9b\u3059\u308b\u9053\u8def\uff08\u9053\u8def\u6cd5\u306b\u3088\u308b\u9053\u8def\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u306a\u3044\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0822\uff09<\/span>\u3000\u516c\u5712\u3000\u3000\u516c\u8846\u306e\u904a\u697d\u306e\u305f\u3081\u306b\u4f9b\u3059\u308b\u571f\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff0823\uff09<\/span>\u3000\u96d1\u7a2e\u5730\u3000\u3000\u4ee5\u4e0a\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u571f\u5730<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #800000;\">\u2463<\/span>\uff08\u8a55\u4fa1\u901a\u9054\u306b\u5b9a\u3081\u308b\u571f\u5730\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\u306b\u5f53\u305f\u3063\u3066\u5c71\u6797\u3068\u5224\u5b9a\u3055\u308c\u308b\u3082\u306e\uff09\u306b\u306f\u3001\u4e0a\u8a18\u6e96\u5247\u7b2c68\u6761\u306e\u300c<span style=\"color: #006400;\">\uff0820\uff09<\/span>\u4fdd\u5b89\u6797\u300d\u3092\u542b\u3080\u3082\u306e\u3068\u3055\u308c\u3001\u307e\u305f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #800000;\">\u2468<\/span>\uff08\u8a55\u4fa1\u901a\u9054\u306b\u5b9a\u3081\u308b\u571f\u5730\u306e\u8a55\u4fa1\u4e0a\u306e\u533a\u5206\u306b\u5f53\u305f\u3063\u3066\u96d1\u7a2e\u5730\u3068\u5224\u5b9a\u3055\u308c\u308b\u3082\u306e\uff09\u306b\u306f\u3001\u4e0a\u8a18\u6e96\u5247\u7b2c68\u6761\u306e\u300c<span style=\"color: #006400;\">\uff0812\uff09<\/span>\u5893\u5730\u300d\u304b\u3089\u300c<span style=\"color: #006400;\">\uff0823\uff09<\/span>\u96d1\u7a2e\u5730\u300d\u307e\u3067\uff08\u300c<span style=\"color: #006400;\">\uff0820\uff09<\/span>\u4fdd\u5b89\u6797\u300d\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u542b\u3080\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5c02\u9580\u8077\u3078\u306e\u4f9d\u983c<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306b\u63b2\u3052\u308b\u3068\u304a\u308a\u3001\u7a0e\u7406\u58eb\u7b49\u304c\u884c\u3046\u76f8\u7d9a\u7a0e\u7b49\u306e\u571f\u5730\u306e\u8a55\u4fa1\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6e96\u5247\u306b\u5f93\u3063\u3066\u571f\u5730\u306e\u5730\u76ee\u3092\u8a8d\u5b9a\u3059\u308b\u4f5c\u696d\u304c\u4e0d\u53ef\u6b20\u3068\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u5730\u76ee\u306e\u8a8d\u5b9a\u306f\u7a0e\u7406\u58eb\u7b49\u306e\u7a0e\u52d9\u5f93\u4e8b\u8005\u306e\u8077\u57df\u5916\u3067\u3042\u3063\u3066\u9069\u78ba\u306b\u3053\u308c\u3092\u9042\u884c\u3059\u308b\u3053\u3068\u306b\u306f\u56f0\u96e3\u3092\u4f34\u3046\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5c02\u9580\u8077\u3068\u3057\u3066\u983c\u308a\u306b\u306a\u308b\u306e\u304c\u300c\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u300d\u3067\u3059\u3002<\/p>\n<p>\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306f\u3001\u767b\u8a18\u7528\u7d19\u306e\u8868\u984c\u90e8\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u3042\u308b\u300c\u5730\u76ee\u300d\u306e\u8a8d\u5b9a\u3092\u884c\u3046\u3053\u3068\u3092\u696d\u52d9\u306e\uff11\u3064\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u7406\u58eb\u7b49\u306e\u7a0e\u52d9\u5f93\u4e8b\u8005\u306b\u3068\u3063\u3066\u5224\u65ad\u304c\u56f0\u96e3\u306a\u571f\u5730\u306e\u5730\u76ee\u8a8d\u5b9a\u306e\u826f\u304d\u76f8\u8ac7\u76f8\u624b\u3068\u3057\u3066\u304a\u4ed8\u304d\u5408\u3044\u3092\u6df1\u3081\u3066\u304a\u304d\u305f\u3044\u5c02\u9580\u8077\u306e\u304a\u4e00\u4eba\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5730\u76ee\u306e\u5224\u5b9a\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001\u672c\u7a3f\u306e\u307e\u3068\u3081\u3068\u3057\u3066\u4e8b\u4f8b\u3092\uff11\u3064\u691c\u8a0e\u3057\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3059\u3002\u4e0b\u8a18\u306e\u5199\u771f\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u7f8e\u3057\u304f\u6574\u5099\u3055\u308c\u305f\u829d\u751f\u3084\u30d0\u30f3\u30ab\u30fc\u304c\u78ba\u8a8d\u3067\u304d\u308b\u30b4\u30eb\u30d5\u5834\u3092\u64ae\u5f71\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-123209 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/05\/shisan-igai2-1.jpg\" alt=\"\" width=\"500\" height=\"331\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/shisan-igai2-1.jpg 960w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/05\/shisan-igai2-1-300x198.jpg 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4><span style=\"color: #cd5c5c;\"><strong>\u25b7\u8cea\u554f<\/strong><\/span><\/h4>\n<p><strong>\u305d\u308c\u3067\u306f\u3001\u3053\u306e\u30b4\u30eb\u30d5\u5834\u306e\u6e96\u5247\u53ca\u3073\u8a55\u4fa1\u901a\u9054\u4e0a\u306e\u5730\u76ee\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<h4><span style=\"color: #4682b4;\"><strong>\u25b7\u56de\u7b54<\/strong><\/span><\/h4>\n<p><strong>\u6e96\u5247\u53ca\u3073\u8a55\u4fa1\u901a\u9054\u306e\u3044\u305a\u308c\u306b\u304a\u3044\u3066\u3082\u3001\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306f\u3001\u96d1\u7a2e\u5730\u306b\u533a\u5206\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4><span style=\"color: #666699;\"><strong>\u25b7\u89e3\u8aac<\/strong><\/span><\/h4>\n<p>\u6e96\u5247\u3067\u306f\u3001\u5730\u76ee\u306f\u571f\u5730\u306e\u73fe\u6cc1\u53ca\u3073\u5229\u7528\u76ee\u7684\u306b\u7740\u76ee\u3057\u3066\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e<strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u8cc7\u6599<\/span><\/strong>\u306b\u63b2\u3052\u308b\u3068\u304a\u308a23\u7a2e\u985e\u306b\u533a\u5206\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u30b4\u30eb\u30d5\u5834\u306f\u5f53\u8a72\u8cc7\u6599\u4e2d\u306e<span style=\"color: #006400;\">\uff08\uff11\uff09<\/span>\u304b\u3089<span style=\"color: #006400;\">\uff0822\uff09<\/span>\u306e\u3044\u305a\u308c\u306e\u5730\u76ee\u306b\u3082\u8a72\u5f53\u305b\u305a\u3001\u7d50\u679c\u3068\u3057\u3066<span style=\"color: #006400;\">\uff0823\uff09<\/span>\u306e\u96d1\u7a2e\u5730\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a55\u4fa1\u901a\u9054\u4e0a\u306e\u53d6\u6271\u3044\u3067\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u307e\u305f\u66f8\u304d\u306e\u53d6\u6271\u3044\u304b\u3089\u3001\u3053\u3061\u3089\u3082\u96d1\u7a2e\u5730\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30b4\u30eb\u30d5\u5834\u7528\u5730\u306e\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u5f0f\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/sisan\/hyoka\/02\/16.htm#a-83\" target=\"_blank\">\u8a55\u4fa1\u901a\u905483<\/a>\uff08\u30b4\u30eb\u30d5\u5834\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306e\u8a55\u4fa1\uff09\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFAFA;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u25c6<\/span>\u30dd\u30a4\u30f3\u30c8<span style=\"color: #cd5c5c;\">\u25c6<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<ul>\n<li><strong>\u6e96\u5247\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u7a2e\u985e\u306e\u5730\u76ee\u304c\u5b58\u5728\u3059\u308b\u306e\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\uff01\uff01<\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong>\u6e96\u5247\u4e0a\u306e\u5730\u76ee\u3068\u8a55\u4fa1\u901a\u9054\u4e0a\u306e\u5730\u76ee\u306e\u95a2\u4fc2\u6027\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\uff01\uff01<\/strong><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306f\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u7b49\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u4fa1\u306e\u57fa\u790e\u3068\u3055\u308c\u308b\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5730\u76ee\u306e\u5225\u306b\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306e\u300c\u5730\u76ee\u300d\u306f\u3001\u8a55\u4fa1\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u533a\u5225\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u3053\u306e\u5730\u76ee\u306e\u5177\u4f53\u7684\u306a\u8a8d\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3001\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3053\u308c\u3089\u306e\u8ad6\u70b9\u3092\u5b9f\u52d9\u4e0a\u306e\u76ee\u7dda\u304b\u3089\u691c\u8a0e\u3057\u3066\u307f\u308b\u3053\u3068\u306b\u3057\u307e\u3059\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":[177,167,181,290,193],"tags":[160,525],"backnumber":[1894],"series":[905],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-27 14:30:22","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/123204"}],"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=123204"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/123204\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=123204"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=123204"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=123204"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=123204"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=123204"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}