{"id":126225,"date":"2017-06-22T10:18:14","date_gmt":"2017-06-22T01:18:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=126225"},"modified":"2019-04-26T11:17:36","modified_gmt":"2019-04-26T02:17:36","slug":"corporation-article-517","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-517\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b51\uff08\u6cd5\u4eba\u7a0e\uff09\u3011\u3000\u300c\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u300d\u306e\u7bc4\u56f2\u3092\u8aa4\u8a8d\u3057\u305f\u305f\u3081\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b51\uff08\u6cd5\u4eba\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u300d\u306e\u7bc4\u56f2\u3092\u8aa4\u8a8d\u3057\u305f\u305f\u3081\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/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:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u5e73\u6210X4\u5e74\uff13\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u304d\u3001\u904b\u9001\u696d\u3092\u55b6\u3080\u4f9d\u983c\u8005\uff08\u8cc7\u672c\u91d11,000\u4e07\u5186\uff09\u3088\u308a\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u300d\u306e\u9069\u7528\u3092\u4f9d\u983c\u3055\u308c\u305f\u304c\u3001\u7a0e\u7406\u58eb\u306f\u3001\u4f9d\u983c\u8005\u304c\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u8aa4\u8a8d\u3057\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_38.htm\" target=\"_blank\">\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8<\/a>\u300d\u306e\u63d0\u51fa\u3092\u884c\u308f\u305a\u3001\u767a\u751f\u3057\u305f\u6b20\u640d\u91d1\u3092\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u3001\u4f9d\u983c\u8005\u306f\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u304c\u53ef\u80fd\u306a\u6cd5\u4eba\u3067\u3042\u3063\u305f\u3053\u3068\u3001\u3055\u3089\u306b\u3001\u5e73\u6210X8\u5e74\uff15\u6708\u304b\u3089\u4f11\u7720\u72b6\u614b\u3068\u306a\u308a\u3001\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3057\u305f\u6b20\u640d\u91d1\u306f\u4eca\u5f8c\u3082\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u308b\u898b\u8fbc\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9084\u4ed8\u4e0d\u80fd\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<p>&nbsp;<\/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:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><strong><span style=\"color: #b22222;\">\u5e73\u6210X1\u5e7412\u6708<\/span><\/strong><br \/>\n\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X3\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u7af6\u4e89\u6fc0\u5316\u306b\u3088\u308a\u58f2\u4e0a\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X3\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X3\u5e74\uff13\u6708\u671f\u306f\u56fa\u5b9a\u8cc7\u7523\u3092\u58f2\u5374\u3057\u305f\u305f\u3081\u9ed2\u5b57\u3067\u7d42\u4e86\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X4\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X4\u5e74\uff13\u6708\u671f\u3092\u6b20\u640d\u3067\u7d42\u4e86\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X4\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X4\u5e74\uff13\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u4f9d\u983c\u8005\u3088\u308a\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u3046\u3088\u3046\u4f9d\u983c\u3092\u53d7\u3051\u305f\u304c\u3001\u4f9d\u983c\u8005\u306f\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u8aa4\u8a8d\u3057\u3001\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u308f\u305a\u3001\u767a\u751f\u3057\u305f\u6b20\u640d\u91d1\u3092\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3057\u3066\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X5\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u5e73\u6210X5\u5e74\uff13\u6708\u671f\u304b\u3089\u5e73\u6210X8\u5e74\uff13\u6708\u671f\u306f\u6b20\u640d\u3067\u7d42\u4e86\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u5168\u8eca\u4e21\u306e\u58f2\u5374\u53ca\u3073\u5168\u5f93\u696d\u54e1\u306e\u9000\u8077\u306b\u3088\u308a\u4f11\u7720\u72b6\u614b\u306b\u306a\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u5e73\u6210X8\u5e74\uff16\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u3088\u308a\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6<\/span><\/strong><span style=\"color: #333399;\"><strong>\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\uff08\u6cd5\u6cd580\u2460\uff09<\/strong><\/span><\/p>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3067\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u304c\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6b20\u640d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6b20\u640d\u91d1\u3092\u305d\u306e\u6b20\u640d\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\uff08\u6b20\u640d\u4e8b\u696d\u5e74\u5ea6\uff09\u958b\u59cb\u306e\u65e5\u524d\uff11\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\uff08\u9084\u4ed8\u6240\u5f97\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u6240\u5f97\u306b\u7e70\u308a\u623b\u3057\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u9084\u4ed8\u8acb\u6c42\u3067\u304d\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span><span style=\"color: #333399;\">\u25c6\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u8acb\u6c42\u5236\u5ea6\u306e\u4e0d\u9069\u7528\u63aa\u7f6e\uff08\u63aa\u6cd566\u306e13\uff09<\/span><\/span><\/strong><\/p>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u8acb\u6c42\u5236\u5ea6\u306f\u3001\u6e05\u7b97\u4e2d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u89e3\u6563\u7b49\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304d\u3001\u5e73\u6210\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621030\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306f\u3001\u305d\u306e\u5236\u5ea6\u306e\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u3002\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u3064\u3044\u3066\u306f\u4e0d\u9069\u7528\u63aa\u7f6e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u3002<br \/>\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-bottom: 3px;\"><strong>\u3008\u9084\u4ed8\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u7bc4\u56f2\uff08\u63aa\u6cd566\u306e13\u2460\u3001\u63aa\u4ee439\u306e24\uff09\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u666e\u901a\u6cd5\u4eba\uff08\u6295\u8cc7\u6cd5\u4eba\u53ca\u3073\u7279\u5b9a\u76ee\u7684\u4f1a\u793e\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u8cc7\u672c\u91d1\u306e\u984d\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3082\u306e<br 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3px;\">\uff08\uff12\uff09\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u53c8\u306f\u5354\u540c\u7d44\u5408\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u6cd5\u4eba\u7a0e\u6cd5\u4ee5\u5916\u306e\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u516c\u76ca\u6cd5\u4eba\u7b49\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span><span style=\"color: #333399;\">\u25c6\u4e2d\u5c0f\u4f01\u696d\u8005\uff08\u63aa\u4ee427\u306e\uff14\u2469\uff09<\/span><\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u8cc7\u672c\u91d1\u306e\u984d\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u3046\u3061\u6b21\u306b\u63b2\u3052\u308b\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\u53c8\u306f\u8cc7\u672c\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u6cd5\u4eba\u306e\u3046\u3061\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c1,000\u4eba\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0a\u304c\u540c\u4e00\u306e\u5927\u898f\u6a21\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u306e\u984d\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u53c8\u306f\u8cc7\u672c\u82e5\u3057\u304f\u306f\u51fa\u8cc7\u3092\u6709\u3057\u306a\u3044\u6cd5\u4eba\u306e\u3046\u3061\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c1,000\u4eba\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u3092\u3044\u3044\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u80b2\u6210\u682a\u5f0f\u4f1a\u793e\u3092\u9664\u304f\u3002\uff09\u306e\u6240\u6709\u306b\u5c5e\u3057\u3066\u3044\u308b\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\uff08\uff12\uff09\u3000\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u304c\u5927\u898f\u6a21\u6cd5\u4eba\u306e\u6240\u6709\u306b\u5c5e\u3057\u3066\u3044\u308b\u6cd5\u4eba<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u9084\u4ed8\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u300d\u306e\u7bc4\u56f2\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u7a0e\u7406\u58eb\u306f\u3001\u4f9d\u983c\u8005\u304b\u3089\u5e73\u6210X4\u5e74\uff13\u6708\u671f\u306b\u304a\u3044\u3066\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u4f9d\u983c\u3055\u308c\u305f\u304c\u3001\u4f9d\u983c\u8005\u304c<span style=\"border-bottom: solid 1px #B22222;\">\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306e100\uff05\u51fa\u8cc7\u4f1a\u793e<\/span>\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u300d\u306e\u5224\u5b9a\u3068\u6df7\u540c\u3057\u3001\u7e70\u623b\u3057\u9084\u4ed8\u306e\u9069\u7528\u3068\u306a\u308b\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u300d\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3068\u5224\u65ad\u3057\u3001\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u305b\u305a\u3001\u6b20\u640d\u91d1\u3092\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u4f9d\u983c\u8005\u306f\u3001\u7e70\u623b\u3057\u9084\u4ed8\u306e\u9069\u7528\u304c\u53ef\u80fd\u306a\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u300d\u3067\u3042\u3063\u305f\u3053\u3068\u3001\u3055\u3089\u306b\u3001\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3057\u305f\u6b20\u640d\u91d1\u306f\u3001\u4f9d\u983c\u8005\u304c\u696d\u614b\u60aa\u5316\u304b\u3089\u4f11\u7720\u72b6\u614b\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u4eca\u5f8c\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7e70\u623b\u3057\u9084\u4ed8\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u304c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u300d\u306e\u7bc4\u56f2\u3092\u6b63\u78ba\u306b\u7406\u89e3\u3057\u3001\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u9084\u4ed8\u306f\u53d7\u3051\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u7e70\u623b\u3057\u9084\u4ed8\u304b\u7e70\u8d8a\u63a7\u9664\u304b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u306f\u3001\u7e70\u623b\u3057\u9084\u4ed8\u306e\u4f9d\u983c\u3092\u53d7\u3051\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u5fc5\u305a\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u901a\u5e38\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u3068\u540c\u69d8\u306e\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\uff08\u3064\u307e\u308a\u3001\u7e70\u623b\u3057\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u9752\u8272\u6b20\u640d\u91d1\u304c\u7e70\u8d8a\u671f\u9650\u5185\u306b\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u3057\u3066\u6d88\u8cbb\u3055\u308c\u308c\u3070\u3001\u7e70\u623b\u3057\u9084\u4ed8\u3068\u540c\u69d8\u306e\u7a0e\u52b9\u679c\u304c\u5f97\u3089\u308c\u308b\uff09\u305f\u3081\u3001\u7a0e\u7387\u304c\u5909\u308f\u3089\u306a\u3044\u3082\u3057\u304f\u306f\u4e0a\u6607\u306e\u5c40\u9762\u306b\u304a\u3044\u3066\u3001\u640d\u5bb3\u306f\u767a\u751f\u3057\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u672c\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u6025\u6fc0\u306b\u696d\u7e3e\u304c\u60aa\u5316\u3059\u308c\u3070\u3001\u6b20\u640d\u91d1\u3092\u6d88\u8cbb\u3059\u308b\u6a5f\u4f1a\u3082\u5931\u308f\u308c\u3001\u640d\u5bb3\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u9752\u8272\u6b20\u640d\u91d1\u3092\u7e70\u308a\u8d8a\u3059\u304b\u7e70\u623b\u3059\u304b\u306f\u3001\u4e8b\u524d\u306b\u5341\u5206\u306a\u8aac\u660e\u3092\u884c\u3044\u3001\u610f\u601d\u6c7a\u5b9a\u3092\u4f9d\u983c\u8005\u306b\u6c42\u3081\u3001\u305d\u306e\u7d50\u679c\u3092\u8a3c\u62e0\u306b\u6b8b\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u6d3b\u7528\u3057\u305f\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u69cb\u7bc9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7533\u544a\u6642\u306e\u30df\u30b9\u306f\u3001\u671f\u4e2d\u51e6\u7406\u3068\u9055\u3044\u3001\u7533\u544a\u66f8\u81ea\u4f53\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u3001\u3042\u308b\u7a0b\u5ea6\u9632\u3050\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7533\u544a\u6642\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3001\u62c5\u5f53\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u6240\u9577\u7a0e\u7406\u58eb\u53c8\u306f\u6709\u8cc7\u683c\u8005\u7b49\u306b\u3088\u308b\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\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        \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    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