{"id":140329,"date":"2017-12-21T08:57:24","date_gmt":"2017-12-20T23:57:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=140329"},"modified":"2019-12-16T15:11:55","modified_gmt":"2019-12-16T06:11:55","slug":"corporation-report-95","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-95\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7279\u4f8b\u7b49\u3001\uff12\u5e74\u5ef6\u9577\u3078\uff5e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><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:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u30142019\/12\/16\u516c\u958b\u3015<\/span><br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7279\u4f8b\u3001\uff12\u5e74\u5ef6\u9577\u3082\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u7279\u4f8b\u304b\u3089\u8cc7\u672c\u91d1100\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u3092\u9664\u5916\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-131\/\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7279\u4f8b\u3001\uff12\u5e74\u5ef6\u9577\u3082\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u7279\u4f8b\u304b\u3089\u8cc7\u672c\u91d1100\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u3092\u9664\u5916\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/p>\n<\/div>\n<h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7279\u4f8b\u7b49\u3001\uff12\u5e74\u5ef6\u9577\u3078<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5c0f\u8c37\u3000\u7f8a\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>12\u670814\u65e5\u306b\u516c\u8868\u3055\u308c\u305f<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/136400.html\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\uff08\u4e0e\u515a\u5927\u7db1\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7279\u4f8b\u300d\u3001\u300c\u63a5\u5f85\u98f2\u98df\u8cbb\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d\u53ca\u3073\u300c\u4e2d\u5c0f\u6cd5\u4eba\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u304c\u305d\u308c\u305e\u308c\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306f\u3001\u305d\u306e\u5168\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u3046\u3061\u4e00\u5b9a\u984d\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306e50\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u3088\u308a\u4e00\u5b9a\u306e\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u6848\u306b\u3088\u3063\u3066\u3001\u3053\u308c\u3089\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u3088\u308b\u300c\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u7279\u4f8b\u300d\u306a\u3069\u306e\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u304c<span style=\"border-bottom: solid 1px #B22222;\">\u5e73\u621032\u5e74\uff13\u670831\u65e5\u307e\u3067<\/span>\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/136400_1.pdf#page=87\" target=\"_blank\">\u5927\u7db1p85<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u652f\u51fa\u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u3068\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #cd5c5c;\">\u2460<\/span>\u304b\u3089<span style=\"color: #cd5c5c;\">\u2462<\/span>\u306b\u63b2\u3052\u308b\u8cbb\u7528\u306f\u4ea4\u969b\u8cbb\u7b49\u304b\u3089\u9664\u304b\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #CD5C5C; background-color: #fffafa; border-radius: 10px; margin-bottom: 10px;\">\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u5c02\u3089\u5f93\u696d\u54e1\u306e\u6170\u5b89\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u904b\u52d5\u4f1a\u3001\u6f14\u82b8\u4f1a\u3001\u65c5\u884c\u7b49\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u98f2\u98df\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u884c\u70ba\uff08\u98f2\u98df\u7b49\uff09\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\uff08\u5c02\u3089\u305d\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u82e5\u3057\u304f\u306f\u5f93\u696d\u54e1\u53c8\u306f\u3053\u308c\u3089\u306e\u89aa\u65cf\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u7b49\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u3092\u9664\u304f<span style=\"font-size: 12px; color: 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3px;\">\u30fb\u30ab\u30ec\u30f3\u30c0\u30fc\u3001\u624b\u5e33\u3001\u6247\u5b50\u3001\u3046\u3061\u308f\u3001\u624b\u306c\u3050\u3044\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u7269\u54c1\u3092\u8d08\u4e0e\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4f1a\u8b70\u306b\u95a2\u9023\u3057\u3066\u3001\u8336\u83d3\u3001\u5f01\u5f53\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u98f2\u98df\u7269\u3092\u4f9b\u4e0e\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u805e\u3001\u96d1\u8a8c\u7b49\u306e\u51fa\u7248\u7269\u53c8\u306f\u653e\u9001\u756a\u7d44\u3092\u7de8\u96c6\u3059\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u5ea7\u8ac7\u4f1a\u305d\u306e\u4ed6\u8a18\u4e8b\u306e\u53ce\u96c6\u306e\u305f\u3081\u306b\u3001\u53c8\u306f\u653e\u9001\u306e\u305f\u3081\u306e\u53d6\u6750\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306e\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5168\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6b21\u306e<strong>\uff08\uff11\uff09<\/strong>\u53ca\u3073<strong>\uff08\uff12\uff09<\/strong>\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u4e00\u5b9a\u306e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u671f\u672b\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u7b49<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span><strong>\u306e\u6cd5\u4eba<\/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=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2460\u3000<span style=\"text-decoration: underline;\">\u5e73\u621025\u5e74\uff13\u670831\u65e5\u4ee5\u524d<\/span>\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/strong><\/p>\n<p>\u524d\u8a18<strong>\uff11<\/strong>\u306e\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u3046\u3061\u3001600\u4e07\u5186\uff08\u5e73\u621021\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f400\u4e07\u5186\uff09\u306b\u8a72\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u3001\u3053\u308c\u309212\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u65e7\u3000\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\uff09\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u306e10\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u304c\u65e7\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2461\u3000<span style=\"text-decoration: underline;\">\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593<\/span>\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/strong><\/p>\n<p>\u524d\u8a18<strong>\uff11<\/strong>\u306e\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u3046\u3061\u3001800\u4e07\u5186\u306b\u8a72\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u3001\u3053\u308c\u309212\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\uff09\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2462\u3000<span style=\"text-decoration: underline;\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c<\/span>\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u91d1\u984d\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u30a4\uff09<\/span>\u3000\u524d\u8a18<strong>\uff11<\/strong>\u306e\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u3001\u98f2\u98df\u7b49\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\uff08\u5c02\u3089\u305d\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u82e5\u3057\u304f\u306f\u5f93\u696d\u54e1\u53c8\u306f\u3053\u308c\u3089\u306e\u89aa\u65cf\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u7b49\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\u300c\u63a5\u5f85\u98f2\u98df\u8cbb\u300d\u3068\u3044\u3046\uff09\u306e50\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u30ed\uff09<\/span>\u3000\u4e0a\u8a18<strong>\u2461<\/strong>\u306e\u91d1\u984d\uff08\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\uff09\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4e0a\u8a18\uff08\uff11\uff09\u4ee5\u5916\u306e\u6cd5\u4eba<\/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=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2460\u3000<span style=\"text-decoration: underline;\">\u5e73\u621026\u5e74\uff13\u670831\u65e5\u4ee5\u524d<\/span>\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/strong><\/p>\n<p>\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u5168\u984d\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u2461\u3000<span style=\"text-decoration: underline;\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c<\/span>\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d<\/strong><\/p>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e<strong>\u2462<\/strong>\u306e<span style=\"color: #800080;\">\uff08\u30a4\uff09<\/span>\u306e\u91d1\u984d\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6cd5\u4eba\u7a0e\u6cd5\u7b2c66\u6761\u7b2c\uff16\u9805\u7b2c\uff12\u53f7\uff08\u5e73\u621023\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621023\u5e74\uff16\u670830\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304f\uff09\u306b\u3042\u3063\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c66\u6761\u7b2c\uff16\u9805\u7b2c\uff12\u53f7\u53c8\u306f\u7b2c\uff13\u53f7\uff09\u306b\u898f\u5b9a\u3059\u308b\u6cd5\u4eba\uff08<span style=\"text-decoration: underline;\">\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u306e100\uff05\u5b50\u6cd5\u4eba\u7b49<\/span>\uff09\u306f\u3001\u5e73\u621022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u3067\u306f\u306a\u304f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306b\u5f93\u3063\u3066\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u5e73\u5747\u6240\u5f97\u91d1\u984d\u5e7415\u5104\u5186\u8d85\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5404\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u8ca1\u52d9\u7701\u306e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0379-0575.pdf#page=156\" target=\"_blank\">\u300c\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\uff08p534\uff09<\/a>\u306b\u3088\u308b\u3068\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u4e2d\u5c0f\u4f01\u696d\u7279\u4f8b\uff08800\u4e07\u5186\u63a7\u9664\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u4e88\u5b9a\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\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        \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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