{"id":135763,"date":"2017-11-02T10:17:44","date_gmt":"2017-11-02T01:17:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=135763"},"modified":"2018-04-09T18:09:29","modified_gmt":"2018-04-09T09:09:29","slug":"stamp-article-51","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/stamp-article-51\/","title":{"rendered":"\u3008Q\uff06A\u3009\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u3000\u3010\u7b2c50\u56de\u3011\u300c\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3068\u306e\u9593\u3067\u4f5c\u6210\u3059\u308b\u91d1\u92ad\u501f\u7528\u8a3c\u66f8\u7b49\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\">\u3008Q\uff06A\u3009<br \/>\n<strong>\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c50\u56de\u3011<\/strong><\/h4>\n<h4 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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=\"text-align: right; margin-bottom: 3px;\">\u5e73\u621029\u5e74\u3007\u6708\u00d7\u65e5<\/p>\n<h4 style=\"text-align: center;\"><strong>\u501f\u3000\u5165\u3000\u7533\u3000\u8fbc\u3000\u66f8<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3007\u682a\u5f0f\u4f1a\u793e<br \/>\n\u4ee3\u8868\u53d6\u7de0\u5f79\u3000\u3007\u3007\u3000\u3007\u3007\u6bbf<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u7533\u8fbc\u8005\u3000\u3000\u3007\u3007\u55b6\u696d\u4e8b\u696d\u90e8<strong>\u3000<\/strong><br \/>\n\u3007\u3007\u3000\u3007\u3007\u3000\u5370<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001\u501f\u5165\u3057\u305f\u3044\u306e\u3067\u3001\u7533\u8fbc\u307f\u3092\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u7533\u8fbc\u91d1\u984d\u3000\uff16\uff10\uff10\uff0c\uff10\uff10\uff10\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u7528\u3000\u3000\u9014\u3000\u81ea\u5bb6\u7528\u8eca\u8cfc\u5165\u8cc7\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\uff0e\u9023\u5e2f\u4fdd\u8a3c\u4eba\u3000\u3000\u4f4f\u3000\u6240\u3000\u3000\u795e\u5948\u5ddd\u770c\u6a2a\u6d5c\u5e02\u897f\u533a\u3007\u3007\u753a\u3007\u3007<\/p>\n<p style=\"text-indent: 135px; margin-bottom: 3px;\">\u6c0f\u3000\u540d\u3000\u3000\u3000\u3000\u3000\u3007\u3007\u3000\u3007\u3007\u3000\u5370<\/p>\n<\/div>\n<h4><strong>\u3010\u4e8b\u4f8b\uff12\u3011\u3000\u91d1\u92ad\u501f\u7528\u8a3c\u66f8<\/strong><\/h4>\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=\"text-align: right; margin-bottom: 3px;\">\u5e73\u621029\u5e74\u3007\u6708\u3007\u65e5<\/p>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u3000\u92ad\u3000\u501f\u3000\u7528\u3000\u8a3c\u3000\u66f8<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3007\u3007\u682a\u5f0f\u4f1a\u793e<br \/>\n\u4ee3\u8868\u53d6\u7de0\u5f79\u3000\u3007\u3007\u3000\u3007\u3007\u6bbf<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u501f\u53d7\u4eba\u3000\u3000\u3007\u3007\u55b6\u696d\u4e8b\u696d\u90e8<strong>\u3000<\/strong><br 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center;\">\uff08\u3000\u4ee5\u3000\u4e0b\u3000\u7565\u3000\uff09<\/p>\n<\/div>\n<h4><strong>\u3010\u4e8b\u4f8b\uff13\u3011\u3000\u53d7\u53d6\u66f8<\/strong><\/h4>\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=\"text-align: right; margin-bottom: 3px;\">\u5e73\u621029\u5e74\u3007\u6708\u3007\u65e5<\/p>\n<h4 style=\"text-align: center;\"><strong>\u53d7\u3000\u53d6\u3000\u66f8<\/strong><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u3007\u3007\u682a\u5f0f\u4f1a\u793e<br \/>\n\u4ee3\u8868\u53d6\u7de0\u5f79\u3000\u3007\u3007\u3000\u3007\u3007\u6bbf<\/p>\n<p style=\"text-align: center;\"><span style=\"text-decoration: underline;\">\u91d1\u3000\uff16\uff10\uff10\uff0c\uff10\uff10\uff10\u5186<\/span><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e0a\u8a18\u3001\u501f\u5165\u91d1\u3092\u53d7\u9818\u3044\u305f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-align: right; margin-bottom: 3px;\">\u3007\u3007\u55b6\u696d\u4e8b\u696d\u90e8<strong>\u3000\u3000\u3000\u3000\u3000\u3000<\/strong><br \/>\n\u3007\u3007\u3000\u3007\u3007\u3000\u5370<strong>\u3000\u3000\u3000\u3000\u3000<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><!--more--><br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #d2691e; font-size: 18px;\"><strong>\u3010\u89e3\u7b54\u3011<\/strong><\/span><\/p>\n<\/div>\n<p><strong>\u3010\u4e8b\u4f8b\uff11\u3011<\/strong>\u306e\u300c\u501f\u5165\u7533\u8fbc\u66f8\u300d\u306f\u3001\u5358\u306a\u308b\u7533\u8fbc\u66f8\u3067\u3042\u308a\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306e\u6210\u7acb\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u7b2c\uff11\u53f7\u306e\uff13\u6587\u66f8\uff08\u6d88\u8cbb\u8cb8\u501f\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u304c\u3001\u3053\u308c\u306b\u4f75\u8a18\u3057\u305f\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306e\u4e8b\u9805\u306f\u3001\u4fdd\u8a3c\u4eba\u3068\u306a\u308b\u3053\u3068\u3092\u627f\u8a8d\u3057\u305f\u8005\u304c\u305d\u306e\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7b2c13\u53f7\u6587\u66f8\uff08\u50b5\u52d9\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p><strong>\u3010\u4e8b\u4f8b\uff12\u3011<\/strong>\u306e\u300c\u91d1\u92ad\u501f\u7528\u8a3c\u66f8\u300d\u306f\u3001\u501f\u4e3b\u3067\u3042\u308b\u5f93\u696d\u54e1\u304c\u91d1\u92ad\u3092\u501f\u308a\u5165\u308c\u308b\u969b\u306b\u3001\u501f\u5165\u91d1\u984d\u7b49\u3092\u8a18\u8f09\u3057\u3066\u8cb8\u4e3b\u306b\u5dee\u3057\u5165\u308c\u308b\u6587\u66f8\u3067\u3042\u308a\u3001\u7b2c\uff11\u53f7\u306e\uff13\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p><strong>\u3010\u4e8b\u4f8b\uff13\u3011<\/strong>\u306e\u5f93\u696d\u54e1\u304c\u4f5c\u6210\u3059\u308b\u300c\u53d7\u53d6\u66f8\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u54e1\u306f\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u308a\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306e\u300c\u55b6\u696d\u8005\u300d\u3068\u306a\u3089\u305a\u3001\u7b2c17\u53f7\u6587\u66f8\uff08\u91d1\u92ad\u306e\u53d7\u53d6\u66f8\uff09\u306b\u8a72\u5f53\u305b\u305a\u3001\u975e\u8ab2\u7a0e\u6587\u66f8\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff3b\u691c\u8a0e\uff11\uff3d<\/span>\u3000\u540c\u4e00\u6cd5\u4eba\u5185\u3067\u4f5c\u6210\u3059\u308b\u6587\u66f8\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u304b<\/strong><\/h4>\n<p>\u300c\u8ab2\u7a0e\u6587\u66f8\u300d\u3068\u306f\u3001\u8ab2\u7a0e\u4e8b\u9805\u3092<span style=\"border-bottom: solid 1px #B22222;\">\u8a3c\u660e\u3059\u308b\u76ee\u7684<\/span>\u3092\u3082\u3063\u3066\u4f5c\u6210\u3055\u308c\u308b\u6587\u66f8\u3092\u3044\u3046\u3002\u3053\u306e\u300c\u8a3c\u660e\u3059\u308b\u76ee\u7684\u300d\u3068\u306f\u81ea\u5df1\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u306b\u5bfe\u3057\u3066\u884c\u3046\u3082\u306e\u3092\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u540c\u4e00\u6cd5\u4eba\u306e\u3088\u3046\u306b\u540c\u4e00\u4eba\u683c\u306e\u90e8\u5185\u3067\u4e8b\u52d9\u306e\u6574\u7406\u4e0a\u4f5c\u6210\u3055\u308c\u308b\u6587\u66f8\u306f\u3001\u7b2c\uff13\u53f7\u6587\u66f8\uff08\u7d04\u675f\u624b\u5f62\u3001\u70ba\u66ff\u624b\u5f62\uff09\u53ca\u3073\u7b2c\uff19\u53f7\u6587\u66f8\uff08\u8ca8\u7269\u5f15\u63db\u8a3c\u3001\u5009\u5eab\u8a3c\u5238\u3001\u8239\u8377\u8a3c\u5238\uff09\u3092\u9664\u3044\u3066\u8ab2\u7a0e\u6587\u66f8\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3068\u306e\u9593\u3067\u4f5c\u6210\u3055\u308c\u308b\u6587\u66f8\u306f\u3001\u305d\u308c\u305e\u308c\u72ec\u7acb\u3057\u305f\u4eba\u683c\u3092\u6709\u3059\u308b\u8005\u306e\u9593\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4e8b\u4f8b\u306e\u6587\u66f8\u306f\u540c\u4e00\u6cd5\u4eba\u5185\u3067\u4f5c\u6210\u3059\u308b\u6587\u66f8\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff3b\u691c\u8a0e\uff12\uff3d<\/span>\u3000\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u306b\u4f75\u8a18\u3057\u305f\u5951\u7d04\u66f8\u3068\u306f<\/strong><\/h4>\n<p>\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u306b<span style=\"border-bottom: solid 1px #B22222;\">\u4f75\u8a18\u3057\u305f\u50b5\u52d9\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b<\/span>\u5951\u7d04\u66f8\u306f\u3001\u7b2c13\u53f7\u6587\u66f8\u304b\u3089\u9664\u304f\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u300c\u4f75\u8a18\u3057\u305f\u50b5\u52d9\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u300d\u90e8\u5206\u3068\u306f\u3001\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u306b\u50b5\u52d9\u8005\u3068\u4fdd\u8a3c\u4eba\u304c\u7f72\u540d\u62bc\u5370\u3057\u3001\u300c\u50b5\u52d9\u8005\u304c\u8fd4\u6e08\u671f\u9650\u307e\u3067\u306b\u8fd4\u6e08\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4fdd\u8a3c\u4eba\u304c\u5168\u984d\u8fd4\u6e08\u3057\u307e\u3059\u3002\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u65e8\u306e\u8a18\u8f09\u3057\u305f\u6587\u66f8\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4e00\u306e\u6587\u66f8\u306b\u7b2c\uff11\u53f7\u6587\u66f8\u3068\u7b2c13\u53f7\u6587\u66f8\u306e\u8a18\u8f09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4f8b\u5916\u7684\u306b\u3001\u50b5\u52d9\u306e\u4fdd\u8a3c\u90e8\u5206\u306f\u8ab2\u7a0e\u4e8b\u9805\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5951\u7d04\u306e\u7533\u8fbc\u66f8\u306b\u4f75\u8a18\u3055\u308c\u305f\u50b5\u52d9\u306e\u4fdd\u8a3c\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u306b\u4f75\u8a18\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u50b5\u52d9\u306e\u4fdd\u8a3c\u5951\u7d04\u306e\u307f\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u7b2c13\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<strong>\u3010\u4e8b\u4f8b\uff11\u3011<\/strong>\u306f\u7b2c13\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3057\u3001<strong>\u3010\u4e8b\u4f8b\uff12\u3011<\/strong>\u306f\u7b2c\uff11\u53f7\u306e\uff13\u6587\u66f8\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7 \u307e\u3068\u3081<\/strong><\/span><\/h4>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff5ee; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 3px;\">\u540c\u4e00\u6cd5\u4eba\u7b49\u306e\u90e8\u5185\u53c8\u306f\u672c\u5e97\u30fb\u652f\u5e97\u7b49\u306e\u9593\u3067\u3001\u6cd5\u4eba\u306e\u4e8b\u52d9\u306e\u6574\u7406\u4e0a\u4f5c\u6210\u3059\u308b\u6587\u66f8\u306f\u3001\u305d\u306e\u4f5c\u6210\u8005\u306e\u4eba\u683c\u304c\u540c\u4e00\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u8ab2\u7a0e\u6587\u66f8\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u304c\u3001\u4e8b\u4f8b\u306e\u5834\u5408\u306e\u4f1a\u793e\u3068\u5f93\u696d\u54e1\u3068\u306e\u95a2\u4fc2\u306f\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b\u57fa\u3065\u304f\u79c1\u6cd5\u4e0a\u306e\u95a2\u4fc2\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u4e00\u6cd5\u4eba\u5185\u3067\u4f5c\u6210\u3059\u308b\u6587\u66f8\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 30px; border-radius: 30px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #000080; font-size: 18px;\"><strong>\u300a \u53c2 \u8003 \u300b<\/strong><\/span><\/p>\n<\/div>\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-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u540c\u4e00\u6cd5\u4eba\u5185\u3067\u4f5c\u6210\u3059\u308b\u6587\u66f8<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi01\/10.htm\" target=\"_blank\">\u57fa\u901a59<\/a>\uff09<\/p>\n<p>\u540c\u4e00\u6cd5\u4eba\u7b49\u306e\u5185\u90e8\u306e\u53d6\u6271\u8005\u9593\u53c8\u306f\u672c\u5e97\u3001\u652f\u5e97\u53ca\u3073\u51fa\u5f35\u6240\u9593\u7b49\u3067\u3001\u5f53\u8a72\u6cd5\u4eba\u7b49\u306e\u4e8b\u52d9\u306e\u6574\u7406\u4e0a\u4f5c\u6210\u3059\u308b\u6587\u66f8\u306f\u3001\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u6587\u66f8\u304c\u7b2c\uff13\u53f7\u6587\u66f8\u53c8\u306f\u7b2c\uff19\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u5358\u306a\u308b\u4e8b\u52d9\u6574\u7406\u4e0a\u4f5c\u6210\u3059\u308b\u6587\u66f8\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u304b\u3089\u3001\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<\/div>\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-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u306b\u4f75\u8a18\u3057\u305f\u50b5\u52d9\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/betsu01\/06.htm\" target=\"_blank\">\u57fa\u901a\u5225\u8868\u4e00\u7b2c13\u53f7\u6587\u66f8\uff13<\/a>\uff09<\/p>\n<p>\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u306b\u4f75\u8a18\u3057\u305f\u50b5\u52d9\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u306f\u3001\u5f53\u8a72\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u304c\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u8ab2\u7a0e\u6587\u66f8\u3068\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e3b\u305f\u308b\u50b5\u52d9\u306e\u5951\u7d04\u66f8\u306b\u4f75\u8a18\u3057\u305f\u4fdd\u8a3c\u5951\u7d04\u3092\u5909\u66f4\u53c8\u306f\u88dc\u5145\u3059\u308b\u5951\u7d04\u66f8\u53ca\u3073\u5951\u7d04\u306e\u7533\u8fbc\u6587\u66f8\u306b\u4f75\u8a18\u3057\u305f\u50b5\u52d9\u306e\u4fdd\u8a3c\u5951\u7d04\u66f8\u306f\u3001\u7b2c13\u53f7\u6587\u66f8\uff08\u50b5\u52d9\u306e\u4fdd\u8a3c\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff09\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u51e1\u4f8b\u3011<\/p>\n<ul>\n<li>\u57fa\u901a\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/mokuji.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008Q\uff06A\u3009\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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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