{"id":130591,"date":"2017-08-10T10:18:01","date_gmt":"2017-08-10T01:18:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=130591"},"modified":"2018-05-02T15:29:49","modified_gmt":"2018-05-02T06:29:49","slug":"corporation-article-541","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-541\/","title":{"rendered":"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\uff3b\u8a2d\u5099\u7a2e\u5225\uff3d\u9069\u7528\u7a0e\u5236\u306e\u9078\u629e\u30dd\u30a4\u30f3\u30c8\u2460\uff08\u6a5f\u68b0\u88c5\u7f6e\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\uff3b\u8a2d\u5099\u7a2e\u5225\uff3d\u9069\u7528\u7a0e\u5236\u306e\u9078\u629e\u30dd\u30a4\u30f3\u30c8\u2460<span style=\"color: #333399;\">\uff08\u6a5f\u68b0\u88c5\u7f6e\uff09<\/span>\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u4ee3\u8868\u793e\u54e1\u3000\u3000\u7a0e\u7406\u58eb\u3000<strong>\u5cf6\u6dfb\u3000\u6d69\u3000<\/strong><br \/>\n\u30b7\u30cb\u30a2\u30de\u30cd\u30b8\u30e3\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u5c0f\u5d8b\u3000\u654f\u592b<\/strong><br \/>\n<strong>\u58fd\u547d\u3000\u6b63\u6643<\/strong><br \/>\n<strong>\u767c\u77e5\u3000\u8aed\u5fd7<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u7b2c\uff15\u56de\u3011\u304b\u3089\u3010\u7b2c10\u56de\u3011\u306b\u308f\u305f\u3063\u3066\u306f\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\uff08\u9023\u7d50\u6cd5\u4eba\u3092\u9664\u304f\uff09\u306b\u304a\u3051\u308b\u8a2d\u5099\u7a2e\u5225\u306e\u9069\u7528\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff09\u306e\u9078\u629e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u5177\u4f53\u7684\u306a\u7533\u544a\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5404\u7a0e\u5236\u306e\u6982\u8981\u3084\u9069\u7528\u624b\u7d9a\u304d\u7b49\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u898b\u76f4\u3057\u5168\u4f53\u50cf\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-522\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u304b\u3089<a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u2461\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-530\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u307e\u3067\u3092\u53c2\u7167\u9858\u3044\u305f\u3044\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u4eca\u56de\u3010\u7b2c\uff15\u56de\u3011\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9078\u629e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p><strong>\u3010\u6a5f\u68b0\u88c5\u7f6e\u306b\u304a\u3051\u308b\u9069\u7528\u7a0e\u5236\u4e00\u89a7\u8868\u3011<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130598\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-1.png\" alt=\"\t\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\t\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\t\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236 \u9069\u7528\u6761\u6587\t\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e6\t\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e3\t&quot; 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text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0a\u8a18\u7a0e\u5236\u4ee5\u5916\u306b\u3001<a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u5730\u57df\u4e2d\u6838\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-535\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3067\u78ba\u8a8d\u3057\u305f\u300c\u5730\u57df\u4e2d\u6838\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff09\u300d\u304c\u5e73\u621029\u5e74\uff17\u670831\u65e5\u304b\u3089\u9069\u7528\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306b\u4fc2\u308b\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u8a08\u753b\u306b\u5f93\u3063\u3066\u3001\u7279\u5b9a\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u65bd\u8a2d\u7b49\u306e\u65b0\u8a2d\u53c8\u306f\u5897\u8a2d\u3092\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u7a0e\u5236\u306e\u691c\u8a0e\u3082\u8981\u3059\u308b\u3002<\/span><\/p>\n<p>\u6a5f\u68b0\u88c5\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308b\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3068\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9078\u629e\u3068\u306a\u308b\u3002<\/p>\n<p><a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-526\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u53ca\u3073<a title=\"\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u8e0f\u307e\u3048\u305f\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u9078\u5b9a\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u2461\u30fb\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-530\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3067\u78ba\u8a8d\u3057\u305f\u3068\u304a\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6a5f\u68b0\u88c5\u7f6e\u3092\u53d6\u5f97\u3059\u308b\u524d\u306b\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u8981\u3059\u308b\u305f\u3081\u3001\u4e8b\u524d\u6e96\u5099\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u6bd4\u3079\u7279\u5225\u511f\u5374\u3001\u7a0e\u984d\u63a7\u9664\u3068\u3082\u306b\u6709\u5229\u306a\u5236\u5ea6\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u7279\u306b\u8a2d\u5099\u6295\u8cc7\u304c\u591a\u984d\u306b\u306a\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u88fd\u9020\u696d\u306e\u6a5f\u68b0\u88c5\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9078\u629e\u3092\u8003\u616e\u306b\u5165\u308c\u305f\u4e8b\u696d\u8a08\u753b\u3092\u7acb\u3066\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7533\u544a\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306b\u3088\u308a\u9078\u629e\u3057\u305f\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u7533\u544a\u5b9f\u52d9\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304f\u3002\u306a\u304a\u3001\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u306f\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u308c\u304b\u3089\u78ba\u8a8d\u3059\u308b\u4e0b\u8a18\u6dfb\u4ed8\u66f8\u985e\u4ee5\u5916\u306b\u3082<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tekiyougaku\/01.htm\" target=\"_blank\">\u9069\u7528\u984d\u660e\u7d30\u66f8<\/a>\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a\u3053\u3068\u306b\u6ce8\u610f\u3057\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u5225\u511f\u5374<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3088\u308a\u7279\u5225\u511f\u5374\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/tokufu_02.pdf\" target=\"_blank\">\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff12\uff09\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u53c8\u306f\u4e2d\u5c0f\u9023\u7d50\u6cd5\u4eba\u304c\u53d6\u5f97\u3057\u305f\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868\uff09<\/a>\u3092\u8a18\u8f09\u3057\u3001\u8a72\u5f53\u3059\u308b\u5225\u886816\u3068\u3068\u3082\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u884c\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306b\u3088\u308a\u7279\u5225\u511f\u5374\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/tokufu_07.pdf\" target=\"_blank\">\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff17\uff09\uff08\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u53c8\u306f\u7279\u5b9a\u4e2d\u5c0f\u9023\u7d50\u6cd5\u4eba\u304c\u53d6\u5f97\u3057\u305f\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868\uff09<\/a>\u3092\u8a18\u8f09\u3057\u3001\u8a72\u5f53\u3059\u308b\u5225\u886816\u3068\u3068\u3082\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306b\u3088\u308a\u7279\u5225\u511f\u5374\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/tokufu_08.pdf\" target=\"_blank\">\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff18\uff09\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u53c8\u306f\u4e2d\u5c0f\u9023\u7d50\u6cd5\u4eba\u304c\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868\uff09<\/a>\u3092\u8a18\u8f09\u3057\u3001\u8a72\u5f53\u3059\u308b\u5225\u886816\u3068\u3068\u3082\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #800080;\">\u2463<\/span>\u3000\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u65b9\u5f0f<\/strong><\/p>\n<p>\u7279\u5225\u511f\u5374\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u5270\u4f59\u91d1\u306e\u51e6\u5206\u306b\u3088\u308a\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #4682b4;\"><strong>\u2460<\/strong><\/span>\u304b\u3089<span style=\"color: #006400;\"><strong>\u2462<\/strong><\/span>\u306e\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\u306e\u4ed6\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/16_09.pdf\" target=\"_blank\">\u5225\u886816\uff08\uff19\uff09\uff08\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/a>\u3082\u8a18\u8f09\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u984d\u63a7\u9664<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3088\u308a\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/06_12.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0812\uff09\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/a>\u3092\u8a18\u8f09\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306b\u3064\u3044\u3066\u3001\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306b\u3088\u308a\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/06_21.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0821\uff09\uff08\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/a>\u3092\u8a18\u8f09\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306b\u3064\u3044\u3066\u3001\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306b\u3088\u308a\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/06_22.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0822\uff09\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff09<\/a>\u3092\u8a18\u8f09\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u3064\u3044\u3066\u3001\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5177\u4f53\u4f8b\uff08\u7279\u5225\u511f\u5374\u3001\u7a0e\u984d\u63a7\u9664\uff09<\/strong><\/h4>\n<p>\u4eca\u56de\u306f\u3001\u7279\u5225\u511f\u5374\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3068\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D3D3D3;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d \u524d \u63d0 \uff0d<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D3D3D3;\"><\/div>\n<p>\u91d1\u5c5e\u88fd\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u9752\u8272\u7533\u544a\u6cd5\u4eba\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u7532\u793e\uff08\u8cc7\u672c\u91d13,000\u4e07\u5186\u3001\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u65701,000\u682a\u3001\u5f93\u696d\u54e1\u306e\u657020\u4eba\u3001\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u682a\u5f0f\u3092\u6240\u6709\u3055\u308c\u3066\u3044\u306a\u3044\uff09\u306f\u3001\u5f53\u671f\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621030\u5e74\uff13\u670831\u65e5\uff09\u306b\u304a\u3044\u3066\u3001\u5727\u9020\u6a5f\u68b0\uff08\u91d1\u5c5e\u88fd\u54c1\u88fd\u9020\u696d\u7528\u8a2d\u5099\u30fb\u305d\u306e\u4ed6\u306e\u8a2d\u5099\uff09\u3092\u53d6\u5f97\u3057\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3002\u306a\u304a\u3001\u511f\u5374\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u5b9a\u7387\u6cd5\u3092\u9078\u5b9a\u3057\u5c4a\u3051\u51fa\u3066\u3044\u308b\u3002<\/p>\n<div><strong>\u3010\u6a5f\u68b0\u88c5\u7f6e\uff08\u5727\u9020\u6a5f\u68b0\uff09\u306e\u8a73\u7d30\u3011<\/strong><\/div>\n<ul>\n<li>\u53d6\u5f97\u4fa1\u984d\uff1a50,000,000\u5186<\/li>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff1a10\u5e74<br \/>\n\uff08\u5b9a\u7387\u6cd5\u511f\u5374\u7387\uff1a0.200\u3001\u6539\u5b9a\u511f\u5374\u7387\uff1a0.250\u3001\u4fdd\u8a3c\u7387\uff1a0.06552\uff09<\/li>\n<li>\u53d6\u5f97\u65e5\uff1a\u5e73\u621029\u5e7410\u670810\u65e5<\/li>\n<li>\u4e8b\u696d\u4f9b\u7528\u65e5\uff1a\u5e73\u621029\u5e7410\u670825\u65e5<\/li>\n<li>\u666e\u901a\u511f\u5374\u8cbb\uff1a5,000,000\u5186<\/li>\n<li>\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\uff1a5,000,000\u5186<\/li>\n<\/ul>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3082\u524d\u63d0\u3068\u3059\u308b\u3002<\/p>\n<p>\u5e73\u621029\u5e74\uff18\u670820\u65e5\u306b\u65e5\u672c\u3007\u3007\u6a5f\u68b0\u5de5\u696d\u4f1a\u3088\u308a\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u7d4c\u55b6\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u4fc2\u308b\u751f\u7523\u6027\u5411\u4e0a\u8981\u4ef6\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3057\u3001\u5e73\u621029\u5e74\uff19\u670829\u65e5\u306b\u4e3b\u52d9\u5927\u81e3\u3088\u308a\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u7b2c13\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u3002<br \/>\n<span style=\"color: #333399;\">\u3010\u8a72\u5f53\u8981\u4ef6\u3011<\/span><br \/>\n\uff08\u8ca9\u58f2\u958b\u59cb\u8981\u4ef6\u306e\u78ba\u8a8d\uff09<br \/>\n\u8ca9\u58f2\u958b\u59cb\u5e74\u6708\uff1a\u5e73\u621026\u5e74\uff14\u6708<br \/>\n\u2460\u3000\u8ca9\u58f2\u958b\u59cb\u5e74\u5ea6\uff1a\u5e73\u621026\u5e74\u5ea6<br \/>\n\u53d6\u5f97\u7b49\u3092\u3059\u308b\u5e74\u6708\uff1a\u5e73\u621029\u5e7410\u6708<br \/>\n\u2461\u3000\u53d6\u5f97\u65e5\u3092\u542b\u3080\u5e74\uff1a\u5e73\u621029\u5e74<br \/>\n\u2462\u3000\u2461\uff0d\u2460\uff1d\uff13\u5e74\u3000\u3000\u3000\u223410\u5e74\u4ee5\u5185\u306e\u305f\u3081\u3001\u8a72\u5f53<br \/>\n\uff08\u751f\u7523\u6027\u5411\u4e0a\u306b\u8a72\u5f53\u3059\u308b\u304b\uff09<br \/>\n\u6bd4\u8f03\u6307\u6a19\uff1a\u751f\u7523\u52b9\u7387<br \/>\n\u5e74\u5e73\u574710\uff05\u5411\u4e0a\u3000\u3000\u3000\u2234\u5e74\u5e73\u5747\uff11\uff05\u4ee5\u4e0a\u306e\u305f\u3081\u3001\u8a72\u5f53<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u5225\u511f\u5374\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong><\/p>\n<p>\u7279\u5225\u511f\u5374\u8cbb\u3068\u3057\u306615,000,000\u5186\u3092\u640d\u91d1\u7d4c\u7406\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130627\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-2.png\" alt=\"\" width=\"1653\" height=\"2420\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-2.png 1653w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-2-204x300.png 204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-2-699x1024.png 699w\" sizes=\"(max-width: 1653px) 100vw, 1653px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130628\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-3.png\" alt=\"\" width=\"1722\" height=\"2397\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-3.png 1722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-3-215x300.png 215w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-3-735x1024.png 735w\" sizes=\"(max-width: 1722px) 100vw, 1722px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff11\uff09\u3000\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\uff1a50,000,000\u5186\u00d70.200\u00d76\uff0f12\uff1d5,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff12\uff09\u3000\u6a5f\u68b0\u88c5\u7f6e\u306e\u8981\u4ef6\uff1a\u53d6\u5f97\u4fa1\u984d160\u4e07\u5186\u4ee5\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff13\uff09\u3000\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d\uff1a50,000,000\u5186\u00d730\uff05\uff1d15,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff14\uff09\u3000\u511f\u5374\u9650\u5ea6\u984d\uff1a5,000,000\u5186\uff0b15,000,000\u5186\uff1d20,000,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u6a5f\u68b0\u88c5\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u7279\u5225\u511f\u5374\u8cbb\u3068\u3057\u306645,000,000\u5186\u3092\u640d\u91d1\u7d4c\u7406\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-4.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130629\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-4.png\" alt=\"\" width=\"1654\" height=\"2424\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-4.png 1654w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-4-204x300.png 204w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-4-698x1024.png 698w\" sizes=\"(max-width: 1654px) 100vw, 1654px\" \/><\/a><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-5-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130745\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-5-2.png\" alt=\"\" width=\"1635\" height=\"2385\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-5-2.png 1635w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-5-2-205x300.png 205w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-5-2-701x1024.png 701w\" sizes=\"(max-width: 1635px) 100vw, 1635px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff11\uff09\u3000\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\uff1a50,000,000\u5186\u00d70.200\u00d76\uff0f12\uff1d5,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff12\uff09\u3000\u6a5f\u68b0\u88c5\u7f6e\u306e\u8981\u4ef6\uff1a\u53d6\u5f97\u4fa1\u984d160\u4e07\u5186\u4ee5\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff13\uff09\u3000\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d\uff1a50,000,000\u5186\uff0d5,000,000\u5186\uff1d45,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff14\uff09\u3000\u511f\u5374\u9650\u5ea6\u984d\uff1a5,000,000\u5186\uff0b45,000,000\u5186\uff1d50,000,000\u5186<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u9069\u7528\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong><\/p>\n<p>\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u306f34,428,000\u5186\u3067\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-6-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130741\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-6-2.png\" alt=\"\" width=\"1710\" height=\"2393\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-6-2.png 1710w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-6-2-214x300.png 214w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-6-2-731x1024.png 731w\" sizes=\"(max-width: 1710px) 100vw, 1710px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff11\uff09\u3000\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\uff1a50,000,000\u5186\u00d77\uff05\uff1d3,500,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff12\uff09\u3000\u7a0e\u984d\u57fa\u6e96\u984d\uff1a34,428,000\u5186\u00d720\uff05\uff1d6,885,600\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff13\uff09\u3000\u7a0e\u984d\u63a7\u9664\u984d\uff1a3,500,000\u5186\uff1c6,885,600\u5186\u3000\u3000\u3000\u2234\u30003,500,000\u5186<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #ff6600;\">\u2461<\/span>\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u6a5f\u68b0\u88c5\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong><\/p>\n<p>\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u306f34,428,000\u5186\u3067\u3042\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-7-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-130743\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-7-2.png\" alt=\"\" width=\"1680\" height=\"2391\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-7-2.png 1680w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-7-2-210x300.png 210w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/08\/setsubi5-7-2-719x1024.png 719w\" sizes=\"(max-width: 1680px) 100vw, 1680px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff11\uff09\u3000\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\uff1a50,000,000\u5186\u00d710\uff05\uff1d5,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff12\uff09\u3000\u7a0e\u984d\u57fa\u6e96\u984d\uff1a34,428,000\u5186\u00d720\uff05\uff1d6,885,600\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff13\uff09\u3000\u7a0e\u984d\u63a7\u9664\u984d\uff1a5,000,000\u5186\uff1c6,885,600\u5186\u3000\u3000\u3000\u2234\u30005,000,000\u5186<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u3010\u7b2c\uff16\u56de\u3011\u3067\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306b\u3064\u3044\u3066\u306e\u9078\u629e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u305d\u306e\u5177\u4f53\u4f8b\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3010\u7b2c\uff15\u56de\u3011\u304b\u3089\u3010\u7b2c10\u56de\u3011\u306b\u308f\u305f\u3063\u3066\u306f\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\uff08\u9023\u7d50\u6cd5\u4eba\u3092\u9664\u304f\uff09\u306b\u304a\u3051\u308b\u8a2d\u5099\u7a2e\u5225\u306e\u9069\u7528\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff09\u306e\u9078\u629e\u30dd\u30a4\u30f3\u30c8\u53ca\u3073\u5177\u4f53\u7684\u306a\u7533\u544a\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u4e8b\u9805\u3092\u78ba\u8a8d\u3059\u308b\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":[186,177,167,181,290],"tags":[483,454],"backnumber":[1907],"series":[874],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 07:37:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/130591"}],"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=130591"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/130591\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=130591"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=130591"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=130591"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=130591"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=130591"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}