{"id":130415,"date":"2017-08-31T10:19:01","date_gmt":"2017-08-31T01:19:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=130415"},"modified":"2025-09-29T18:43:51","modified_gmt":"2025-09-29T09:43:51","slug":"corporation-article-552","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-552\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6\u7b49\u3068\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b<span style=\"color: #666699;\">\u5f53\u521d\u7533\u544a\u8981\u4ef6<\/span>\u7b49\u3068<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u8c37\u53e3\u3000\u52dd\u53f8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\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;\"><span style=\"color: #666699;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u3084\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u3092\u884c\u3046\u969b\u3001\u4f8b\u3048\u3070\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u7b49\u3001\u305d\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7533\u544a\u66f8\u7b49\u3078\u306e\u6240\u5b9a\u66f8\u985e\u306e\u8a18\u8f09\u30fb\u6dfb\u4ed8\u7b49\u3084\u8a3c\u62e0\u66f8\u985e\u306e\u4fdd\u5b58\u306a\u3069\u3001\u4e00\u5b9a\u306e\u624b\u7d9a\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u624b\u7d9a\u306e\u3046\u3061\u3001\u5f53\u521d\u7533\u544a\u3067\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a08\u7b97\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u30fb\u6dfb\u4ed8\u7b49\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u3082\u306e\u3092\u3001\u4e00\u822c\u306b\u300c\u5f53\u521d\u7533\u544a\u8981\u4ef6\u300d\u3068\u547c\u3093\u3067\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u5f53\u521d\u7533\u544a\u8981\u4ef6\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621023\u5e7412\u6708\u306b\u629c\u672c\u7684\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u307e\u305f\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u66f4\u306b\u305d\u306e\u4e00\u90e8\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f53\u521d\u7533\u544a\u8981\u4ef6\u7b49\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u4fee\u6b63\u7533\u544a\u3084\u66f4\u6b63\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3084\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u7b49\u306b\u5f53\u305f\u3063\u3066\u3001\u8ffd\u52a0\u7684\u30fb\u4e8b\u5f8c\u7684\u306b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u7b49\u3092\u6c7a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u53d6\u6271\u3044\u3092\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u91cd\u8981\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u7b49\u306e\u53d6\u6271\u3044\u3068\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5185\u5bb9\u3092\u8aac\u660e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u4e2d\u610f\u898b\u306b\u308f\u305f\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u3042\u3089\u304b\u3058\u3081\u304a\u65ad\u308a\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5f53\u521d\u7533\u544a\u8981\u4ef6\u7b49\u306e\u6982\u8981\uff0d\u5e73\u621023\u5e7412\u6708\u6539\u6b63\uff0d<\/strong><\/h4>\n<p>\u5f53\u521d\u7533\u544a\u8981\u4ef6\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621023\u5e7412\u6708\u306b\u629c\u672c\u7684\u306a\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u305d\u306e\u57fa\u672c\u7684\u306a\u67a0\u7d44\u307f\u3084\u8003\u3048\u65b9\u7b49\u306f\u3053\u306e\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u307e\u305a\u3001\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u306e\u5185\u5bb9\u7b49\u3092\u7d39\u4ecb\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u53d6\u6271\u3044\u3092\u8aac\u660e\u3057\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #cd853f;\">\u2460\u2461<\/span>\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u306b\u304a\u3044\u3066\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u7bc4\u56f2\u304c\u62e1\u5927\uff08\u8acb\u6c42\u671f\u9593\u3082\uff15\u5e74\u306b\u5ef6\u9577\uff09\u3055\u308c\u305f\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\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"color: #008000;\">\uff08\u30ed\uff09<\/span>\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\uff08\u6cd523\u306e\uff12\u2462\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: #008000;\">\uff08\u30cf\uff09<\/span>\u3000\u56fd\u7b49\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3001\u6307\u5b9a\u5bc4\u9644\u91d1\u53ca\u3073\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\uff08\u6cd537\u2468\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: 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style=\"color: #008000;\">\uff08\u30c8\uff09<\/span>\u3000\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08\u6cd569\u2469\u246a\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: #008000;\">\uff08\u30c1\uff09<\/span>\u3000\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u53c8\u306f\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u306e\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u7279\u4f8b\uff08\u4ee473\u306e\uff12\u2461\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: #008000;\">\uff08\u30ea\uff09<\/span>\u3000\u5f15\u7d99\u5bfe\u8c61\u5916\u672a\u51e6\u7406\u6b20\u640d\u91d1\u984d\u306e\u8a08\u7b97\u306b\u4fc2\u308b\u7279\u4f8b\uff08\u4ee4113\u2461\u2465\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: #008000;\">\uff08\u30cc\uff09<\/span>\u3000\u7279\u5b9a\u682a\u4e3b\u7b49\u306b\u3088\u3063\u3066\u652f\u914d\u3055\u308c\u305f\u6b20\u640d\u7b49\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u306e\u5236\u9650\u306e\uff15\u500d\u8981\u4ef6\u306e\u5224\u5b9a\u306e\u7279\u4f8b\uff08\u4ee4113\u306e\uff12\u246d\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: #008000;\">\uff08\u30eb\uff09<\/span>\u3000\u7279\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u8cc7\u7523\u306e\u7279\u4f8b\uff08\u4ee4123\u306e\uff18\u2462\u4e94\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: #008000;\">\uff08\u30f2\uff09<\/span>\u3000\u7279\u5b9a\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u8a08\u7b97\u306e\u7279\u4f8b\uff08\u4ee4123\u306e\uff19\u2461\u2467\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: #800080;\">\uff08\u30ef\uff09<\/span>\u3000\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u7e70\u8d8a\u3057\u306b\u304a\u3051\u308b\u66f4\u751f\u624b\u7d9a\u3084\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\uff08\u6cd557\u246b\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: #800080;\">\uff08\u30ab\uff09<\/span>\u3000\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u707d\u5bb3\u640d\u5931\u91d1\u306e\u7e70\u8d8a\u3057\uff08\u6cd558\u2461\u2464\u2466\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: #800080;\">\uff08\u30e8\uff09<\/span>\u3000\u9069\u683c\u5408\u4f75\u7b49\u306b\u3088\u308b\u6b20\u640d\u91d1\u306e\u5f15\u7d99\u304e\u306b\u304a\u3051\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u8cc7\u7523\u306e\u7279\u4f8b\uff08\u4ee4112\u2465\u4e09\u30ed\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u524d\u8a18<span style=\"color: #cd853f;\">\u2460\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306f\u5b58\u7d9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u56fd\u5eab\u88dc\u52a9\u91d1\u7b49\u3001\u4fdd\u967a\u5dee\u76ca\u3001\u4ea4\u63db\u7b49\u306e\u5727\u7e2e\u8a18\u5e33\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u30fb\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1\u306a\u3069\u304c\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e0a\u8a18\u306b\u3088\u308a\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u5ec3\u6b62\u3055\u308c\u305f\u5236\u5ea6\u3067\u3042\u3063\u3066\u3082\u3001\u8ab2\u7a0e\u5f53\u5c40\u5074\u3067\u306e\u5236\u5ea6\u306e\u9069\u7528\u8981\u4ef6\u78ba\u8a8d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u3001\u4fee\u6b63\u7533\u544a\u66f8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u53c8\u306f\u66f4\u6b63\u8acb\u6c42\u66f8\u306b\u3001\u6240\u8981\u306e\u4e8b\u9805\u306e\u8a18\u8f09\u3092\u3057\u305f\u66f8\u985e\u53c8\u306f\u6240\u8981\u306e\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff13\uff09<\/span>\u3000\u4fee\u6b63\u7533\u544a\u6642\u306b\u65b0\u305f\u306b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u6a19\u6e96\u53c8\u306f\u7a0e\u984d\u304c\u6e1b\u5c11\u3059\u308b\u4e00\u65b9\u3001\u4ed6\u9805\u76ee\u306e\u6240\u5f97\u52a0\u7b97\u7b49\u306b\u3088\u308a\u6700\u7d42\u7684\u306b\u306f\u8ab2\u7a0e\u6a19\u6e96\u53c8\u306f\u7a0e\u984d\u304c\u5897\u52a0\u3059\u308b\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u3053\u306b\u4fee\u6b63\u7533\u544a\u66f8\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3057\u304b\u3057\u3001\u5f53\u521d\u7533\u544a\u3067\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5f8c\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3084\u66f4\u6b63\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u30fb\u6dfb\u4ed8\u7b49\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3067\u3001\u6539\u6b63\u524d\u307e\u3067\u306e\u8a18\u8f09\u30fb\u6dfb\u4ed8\u7b49\u3068\u306f\u305d\u306e\u610f\u5473\u5408\u3044\u306f\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u306f\u305d\u308c\u307e\u3067\u306e\u53d6\u6271\u3044\u3092\u5927\u304d\u304f\u5909\u66f4\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u521d\u7533\u544a\u8981\u4ef6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u306e\u4e2d\u306b\u306f\u3001\u305d\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u91d1\u984d\uff08\u63a7\u9664\u7b49\u306e\u91d1\u984d\uff09\u306b\u3064\u3044\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u3068\u3044\u3046\u300c\u9069\u7528\u984d\u306e\u5236\u9650\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u524d\u306e\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3067\u306f\u3001\u63a7\u9664\u3092\u3055\u308c\u308b\u3079\u304d\u91d1\u984d\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u63a7\u9664\u3092\u53d7\u3051\u308b\u3079\u304d\u91d1\u984d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u3001\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\uff08\u5e7323.12\u6539\u6b63\u524d\u306e\u6cd568\u2462\uff09\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u63a7\u9664\u91d1\u984d\u304c\u3044\u308f\u3070\u7d76\u5bfe\u7684\u306a\u4e0a\u9650\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u63a7\u9664\u6f0f\u308c\u306e\u6240\u5f97\u7a0e\u984d\u304c\u5224\u660e\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u8d85\u3048\u3066\u63a7\u9664\u91d1\u984d\u3092\u5897\u984d\u3055\u305b\u308b\u3053\u3068\u306f\u4e00\u5207\u3067\u304d\u306a\u304b\u3063\u305f\u304c\u3001\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u5e73\u621023\u5e7412\u6708\u3067\u6539\u6b63\uff08\u898b\u76f4\u3057\uff09\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3059\u306a\u308f\u3061\u3001\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u3044\u3063\u305f\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u3060\u3051\u3067\u306a\u304f\u3001\u4fee\u6b63\u7533\u544a\u66f8\u53c8\u306f\u66f4\u6b63\u8acb\u6c42\u66f8\u306b\u6dfb\u4ed8\u3055\u308c\u305f\u66f8\u985e\u306b\u9069\u7528\u3092\u53d7\u3051\u308b\u91d1\u984d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u3001\u3068\u6539\u6b63\u3055\u308c\u3001\u4fee\u6b63\u7533\u544a\u66f8\u3084\u66f4\u6b63\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u30fb\u6dfb\u4ed8\u7b49\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u9069\u7528\u984d\uff08\u63a7\u9664\u7b49\u306e\u91d1\u984d\uff09\u3092\u5897\u984d\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff14\uff09<\/span>\u3000\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u3067\u300c\u9069\u7528\u984d\u306e\u5236\u9650\u300d\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u306e\u306f\u3001\u6b21\u306e\u5236\u5ea6\u3067\u3042\u308b\u3002<\/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: #4682b4;\">\uff08\u30a4\uff09<\/span>\u3000\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\uff08\u6cd523\u2466\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: #4682b4;\">\uff08\u30ed\uff09<\/span>\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\uff08\u6cd523\u306e\uff12\u2462\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: #4682b4;\">\uff08\u30cf\uff09<\/span>\u3000\u56fd\u7b49\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u3001\u6307\u5b9a\u5bc4\u9644\u91d1\u53ca\u3073\u7279\u5b9a\u516c\u76ca\u5897\u9032\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\uff08\u6cd537\u2468\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: #4682b4;\">\uff08\u30cb\uff09<\/span>\u3000\u6240\u5f97\u7a0e\u984d\u63a7\u9664\uff08\u6cd568\u2462\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #4682b4;\">\uff08\u30db\uff09<\/span>\u3000\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08\u6cd569\u2469\u246a\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u9069\u7528\u984d\uff08\u63a7\u9664\u7b49\u306e\u91d1\u984d\uff09\u306e\u8a18\u8f09\u3092\u4e00\u5207\u4e0d\u8981\u3068\u3057\u306a\u304b\u3063\u305f\u306e\u306f\u3001\u8ab2\u7a0e\u5f53\u5c40\u5074\u306b\u91d1\u984d\u306e\u7acb\u8a3c\u8cac\u4efb\u304c\u8ee2\u63db\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3068\u8da3\u65e8\u8aac\u660e\u304c\u3055\u308c\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701HP\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/pdf\/p106_166.pdf#page=58\" target=\"_blank\" rel=\"noopener\">163\u9801<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3068\u304a\u308a\u3001\u5e73\u621023\u5e7412\u6708\u306e\u6cd5\u4eba\u7a0e\u6cd5\u306e\u6539\u6b63\u306f\u3001\u305d\u308c\u307e\u3067\u53b3\u683c\u306b\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u305f\u5f53\u521d\u7533\u544a\u8981\u4ef6\u3084\u9069\u7528\u984d\u306e\u5236\u9650\u306b\u3064\u3044\u3066\u3001\u591a\u304f\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3053\u308c\u3092\u7de9\u548c\u3059\u308b\u3068\u3044\u3046\u5927\u304d\u306a\u6539\u6b63\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u306e\u67a0\u7d44\u307f\u3084\u8003\u3048\u65b9\u7b49\u306f\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/strong><\/h4>\n<p>\u5e73\u621023\u5e7412\u6708\u3067\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3082\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u5e73\u621023\u5e7412\u6708\u6539\u6b63\u524d\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3084\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u305d\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u306e\u7533\u544a\u306e\u8a18\u8f09\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u306e\u6dfb\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u304a\u3044\u3066\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u7533\u544a\u3084\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u3053\u308c\u3092<span style=\"color: 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