{"id":13574,"date":"2013-04-25T10:14:58","date_gmt":"2013-04-25T01:14:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=13574"},"modified":"2014-02-26T13:31:17","modified_gmt":"2014-02-26T04:31:17","slug":"corporation-article-52","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-52\/","title":{"rendered":"\u6cd5\u4eba\u7a0e\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u8ad6\u70b9\u6574\u7406\u3000\u300a\u5bc4\u9644\u91d1\u300b\u7de8\u3000\u3010\u7b2c\uff14\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u8ad6\u70b9\u6574\u7406<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300a\u5bc4\u9644\u91d1\u300b\u7de8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u6728\u6751\u3000\u6d69\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-size: 12px;\">\uff08\u524d\u56de\u306f<a title=\"\u6cd5\u4eba\u7a0e\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u8ad6\u70b9\u6574\u7406\u3000\u300a\u5bc4\u9644\u91d1\u300b\u7de8\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-47\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09<\/span><\/p>\n<p>\uff08\uff15\u3000\u5bfe\u4fa1\u6027\u306e\u6709\u7121\u7b49\uff09<\/p>\n<p><a title=\"\u6cd5\u4eba\u7a0e\u306e\u89e3\u91c8\u3092\u3081\u3050\u308b\u8ad6\u70b9\u6574\u7406\u3000\u300a\u5bc4\u9644\u91d1\u300b\u7de8\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-47\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u7d9a\u304d\u3001\u5bfe\u4fa1\u6027\u306e\u6709\u7121\u3092\u3081\u3050\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\u3002<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u4fa1\u683c\u8a2d\u5b9a\u306e\u5408\u7406\u6027\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u53cd\u5bfe\u7d66\u4ed8\u304c\u3042\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u4fa1\u5024\u304c\u81ea\u5df1\u306e\u7d66\u4ed8\u3059\u308b\u3082\u306e\u3088\u308a\u3082\u4f4e\u304f\u3001\u305d\u306e\u3053\u3068\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u306a\u3044\u5834\u5408\uff08\u4fa1\u683c\u8a2d\u5b9a\u306b\u5408\u7406\u6027\u304c\u306a\u3044\u5834\u5408\uff09\u306b\u306f\u3001\u5b9f\u8cea\u7684\u306a\u8d08\u4e0e\u3068\u3057\u3066\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u4fa1\u3059\u306a\u308f\u3061\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\uff08\u7b2c\u4e09\u8005\u9593\u306b\u304a\u3051\u308b\u53d6\u5f15\u4fa1\u683c\uff09\u304b\u3089\u4e56\u96e2\u3059\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u5408\u7406\u6027\u3092\u6b20\u304f\u3082\u306e\u3068\u3057\u3066\u76f4\u3061\u306b\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u5373\u65ad\u3055\u308c\u304c\u3061\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6642\u4fa1\u304b\u3089\u4e56\u96e2\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u3053\u3068\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u308a\u3001\u5b9f\u8cea\u7684\u306a\u8d08\u4e0e\u3068\u306f\u307f\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5bc4\u9644\u91d1\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u3082\u3063\u3068\u3082\u3001\u305d\u306e\u4fa1\u683c\u8a2d\u5b9a\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u304c\u3042\u308b\u304b\u5426\u304b\u306f\u3001\u5bb9\u6613\u306b\u5224\u65ad\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u591a\u3044\u306e\u304c\u5b9f\u60c5\u3067\u3042\u308b\u3002<\/p>\n<p>\u7279\u306b\u5b9f\u52d9\u4e0a\u554f\u984c\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u306e\u306f\u3001\u95a2\u9023\u4f1a\u793e\u9593\u306b\u304a\u3051\u308b\u53d6\u5f15\u3067\u3042\u308b\u3002\u95a2\u9023\u4f1a\u793e\u9593\u306e\u53d6\u5f15\u3067\u3042\u308c\u3070\u3001\u7b2c\u4e09\u8005\u9593\u306e\u3088\u3046\u306b\u4ea4\u6e09\u306b\u3088\u3089\u305a\u306b\u4efb\u610f\u306b\u4fa1\u683c\u8a2d\u5b9a\u304c\u306a\u3055\u308c\u5f97\u308b\u306e\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u7d4c\u55b6\u6307\u5c0e\u6599\u3084\u696d\u52d9\u59d4\u8a17\u8cbb\u7b49\u306e\u69d8\u3005\u306a\u540d\u76ee\u3067\u5bb9\u6613\u306b\u5229\u76ca\u306e\u79fb\u8ee2\u304c\u56f3\u3089\u308c\u5f97\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u4fa1\u683c\u8a2d\u5b9a\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u3081\u3050\u3063\u3066\u554f\u984c\u3068\u306a\u308a\u3084\u3059\u3044\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u4e00\u822c\u306b\u306f\u3001\u4fa1\u683c\u8a2d\u5b9a\u306e\u5408\u7406\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u53cd\u5bfe\u7d66\u4ed8\u306e\u5ba2\u89b3\u7684\u306a\u4ea4\u63db\u4fa1\u5024\u306e\u307f\u306a\u3089\u305a\u3001\u6b21\u306e\u3088\u3046\u306a\u8981\u7d20\u3092\u8003\u616e\u3057\u3066\u5224\u65ad\u3059\u3079\u304d\u3082\u306e\u3068\u89e3\u3055\u308c\u308b\u3002<!--more--><\/p>\n<div 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style=\"color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_03.htm\" target=\"_blank\">\u6cd5\u57fa\u901a9-4-3<\/a>\u53c2\u7167\uff09\u3002\u9006\u306b\u3001\u5f62\u5f0f\u7684\u306b\u306f\u3053\u308c\u3089\u306e\u8005\u306b\u306a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6700\u7d42\u7684\u306b\u3053\u308c\u3089\u4ee5\u5916\u306e\u8005\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u5834\u5408\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_03.htm\" target=\"_blank\">\u6cd5\u57fa\u901a9-4-4<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u9593\u306e\u5bc4\u9644\u91d1<\/strong><\/h4>\n<p>\u95a2\u9023\u4f1a\u793e\u9593\u306e\u5bc4\u9644\u91d1\u306f\u3001\u5229\u76ca\u79fb\u8ee2\u306b\u7528\u3044\u3089\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u3001\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u304d\u305f\u304c\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u9593\u306e\u5bc4\u9644\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u8cea\u7684\u306b\u306f\u5185\u90e8\u53d6\u5f15\u3067\u3042\u3063\u3066\u640d\u76ca\u3092\u751f\u3058\u3055\u305b\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u5bc4\u9644\u91d1\u7a0e\u5236\u306e\u7279\u4f8b\u3068\u3057\u3066\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u9593\u306e\u5bc4\u9644\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u4f53\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u95a2\u4fc2\u3092\u751f\u3058\u3055\u305b\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3059\u308b\u5074\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u5168\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u3001\u4ed6\u65b9\u3001\u5229\u76ca\u3092\u53d7\u3051\u308b\u5074\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u5168\u984d\u304c\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd537\u2461\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u306a\u3044\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#1E90FF;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff41\uff09<\/span>\u3000\u95a2\u9023\u4f1a\u793e\u304c\u5916\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #ff6600;\">\uff42\uff09<\/span>\u3000\u500b\u4eba\uff08\u89aa\u65cf\u95a2\u4fc2\u8005\u7b49\uff09\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u9593\u306e\u5834\u5408<\/p>\n<\/div>\n<p>\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u3001<span style=\"color: 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line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u2026\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e09\u3000\u2026\u3000\u6cd5\u4eba\u7a0e\u6cd534\u6761\uff11\u9805\uff13\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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