{"id":141505,"date":"2018-01-11T10:19:45","date_gmt":"2018-01-11T01:19:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=141505"},"modified":"2018-01-11T13:54:25","modified_gmt":"2018-01-11T04:54:25","slug":"tax-article-263","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-263\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c60\u56de\u3011\u300c\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306e\u5efa\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff13\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c60\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c<strong>\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306e\u5efa\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f<\/strong>\uff08\u305d\u306e\uff13\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c58\u56de\u3011\u300c\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306e\u5efa\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-257\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000\u56fd\u6c11\u304b\u3089\u653f\u5e9c\u3078\u306e\u610f\u898b\u63d0\u51fa\u6a29<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000\u8acb\u9858\u6a29<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000\u5606\u9858\u66f8\u3084\u8acb\u9858\u66f8\u3068\u5fdc\u7b54\u7fa9\u52d9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000\u7a0e\u7406\u58eb\u4f1a\u7b49\u306e\u5efa\u8b70\u6a29<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c59\u56de\u3011\u300c\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306e\u5efa\u8b70\u304b\u3089\u79df\u7a0e\u6cd5\u6761\u6587\u3092\u8aad\u307f\u89e3\u304f\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-259\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2162\u3000\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u5efa\u8b70\u66f8<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000\u5efa\u8b70\u66f8\u306b\u304a\u3051\u308b\u91cd\u8981\u5efa\u8b70\u9805\u76ee<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u5efa\u8b70\u66f8<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5efa\u8b70\u66f8\u306b\u304a\u3051\u308b\u91cd\u8981\u5efa\u8b70\u9805\u76ee<\/strong><\/h4>\n<p>\u7d9a\u3044\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u5efa\u8b70\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\u3002<\/p>\n<p>\u65e5\u7a0e\u9023\u306e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5efa\u8b70\u66f8\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u9805\u76ee\u3068\u3057\u3066\u3001\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306f\u3001\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5927\u5e45\u306b\u6539\u5584\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u4e8b\u696d\u627f\u7d99\u3092\u5fc5\u8981\u3068\u3059\u308b\u7d4c\u55b6\u8005\u306e\u5229\u7528\u62e1\u5927\u306b\u306f\u672a\u3060\u4e0d\u5341\u5206\u3067\u3042\u308b\u3002\u9069\u7528\u8981\u4ef6\u306e\u3088\u308a\u4e00\u5c64\u306e\u7de9\u548c\u3092\u56f3\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u5229\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u306b\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u300d\u3068\u306e\u8981\u671b\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u8981\u4ef6\u3092\u3088\u308a\u4e00\u5c64\u7de9\u548c\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u5229\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u306b\u3059\u308b\u3053\u3068\u3002\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u63d0\u6848\u304c\u793a\u3055\u308c\u3066\u3044\u305f\u3002<!--more--><br \/>\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-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u5236\u5ea6\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u627f\u7d99\u306b\u4f34\u3046\u69d8\u3005\u306a\u554f\u984c\u306e\u89e3\u6c7a\u3092\u56f3\u308b\u3068\u3068\u3082\u306b\u3001\u96c7\u7528\u306e\u78ba\u4fdd\u3084\u5730\u57df\u7d4c\u6e08\u306e\u6d3b\u529b\u7dad\u6301\u306e\u89b3\u70b9\u304b\u3089\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306e\u305f\u3081\u306b\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u306e\u53b3\u3057\u3055\u304b\u3089\u3053\u308c\u307e\u3067\u5229\u7528\u304c\u9032\u307e\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u5e73\u6210 25 \u5e74\u5ea6\u53ca\u3073\u5e73\u6210 29 \u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u304c\u56f3\u3089\u308c\u305f\u3002\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5229\u7528\u3092\u3055\u3089\u306b\u63a8\u9032\u3059\u308b\u305f\u3081\u306b\u3001\u5f15\u304d\u7d9a\u304d\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u3084\u4e8b\u52d9\u624b\u7d9a\u306e\u7c21\u7d20\u5316\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u73fe\u884c\u3001\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u514d\u9664\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u7b49\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u306e\u3046\u3061\u3001\u305d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\uff08\u4e00\u5b9a\u306e\u90e8\u5206\u306b\u9650\u308b\u3002\uff09\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e 80\uff05\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u5834\u5408\u306f\u3001\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u306e\u3046\u3061\u3001\u305d\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\uff08\u4e00\u5b9a\u306e\u90e8\u5206\u306b\u9650\u308b\u3002\uff09\u306b\u5bfe\u5fdc\u3059\u308b\u8d08\u4e0e\u7a0e\u306e\u5168\u984d\u3067\u3042\u308b\u3002\u76f8\u7d9a\u7a0e\u306e\u5834\u5408\u3082\u3001\u5168\u984d\u514d\u9664\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u307e\u305f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u7336\u4e88\u7a0e\u984d\u304c\u514d\u9664\u3055\u308c\u308b\u306e\u306f\u3001\u5f8c\u7d99\u8005\u306e\u6b7b\u4ea1\u3084\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u6b7b\u4ea1\u7b49\u306e\u5834\u5408\u3067\u3042\u308a\u3001\u5e74\u6570\u57fa\u6e96\u306f\u63aa\u7f6e\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u8fb2\u696d\u76f8\u7d9a\u4eba\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u5f8c 20 \u5e74\u3092\u7d4c\u904e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u3046\u3061\u5e02\u8857\u5316\u533a\u57df\u5185\u306e\u8fb2\u5730\u7b49\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5e74\u6570\u57fa\u6e96\u306e\u5c0e\u5165\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e0e\u515a\u5927\u7db1<\/strong><\/h4>\n<p>\u4e0e\u515a\u5927\u7db1\u306b\u304a\u3044\u3066\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u62e1\u5145\u304c\u8b33\u308f\u308c\u3066\u3044\u308b\u3002<br \/>\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-indent: 15px; margin-bottom: 3px;\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\u5e74\u9f62\u5206\u5e03\u306e\u30d4\u30fc\u30af\u304c60\u6b73\u53f0\u534a\u3070\u3068\u306a\u308a\u3001\u9ad8\u9f62\u5316\u304c\u6025\u901f\u306b\u9032\u5c55\u3059\u308b\u4e2d\u3067\u3001 \u65e5\u672c\u7d4c\u6e08\u306e\u57fa\u76e4\u3067\u3042\u308b\u4e2d\u5c0f\u4f01\u696d\u306e\u5186\u6ed1\u306a\u4e16\u4ee3\u4ea4\u4ee3\u3092\u901a\u3058\u305f\u751f\u7523\u6027\u5411\u4e0a\u306f\u3001\u5f85\u3063\u305f\u306a\u3057\u306e\u8ab2\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u3046\u3057\u305f\u4e2d\u3067\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u300110\u5e74\u9593\u306e\u7279\u4f8b\u63aa\u7f6e\u3068\u3057\u3066\u3001\u5404\u7a2e\u8981\u4ef6\u306e\u7de9\u548c\u3092\u542b\u3080\u629c\u672c\u7684\u306a\u62e1\u5145\u3092\u884c\u3046\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u5177\u4f53\u7684\u306b\u306f\u3001\u65bd\u884c\u65e5\u5f8c\uff15\u5e74\u4ee5\u5185\u306b\u627f\u7d99\u8a08\u753b\u3092\u4f5c\u6210\u3057\u3066\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u3092\u884c\u3046\u5834\u5408\u3001\u2460\u7336\u4e88\u5bfe\u8c61\u306e\u682a\u5f0f\u306e\u5236\u9650\uff08\u767a\u884c\u6e08\u8b70\u6c7a\u6a29\u682a\u5f0f\u7dcf\u6570\u306e\uff13\u5206\u306e\uff12\uff09\u3092\u64a4\u5ec3\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u5272\u540880\uff05\u3092100\uff05\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8d08\u4e0e\u30fb\u76f8\u7d9a\u6642\u306e\u7d0d\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u306a\u3044\u5236\u5ea6\u3068\u3057\u3001\u2461\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3092\u5f3e\u529b\u5316\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u2462\uff12\u540d\u53c8\u306f\uff13\u540d\u306e\u5f8c\u7d99\u8005\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u5bfe\u8c61\u3092\u62e1\u5927\u3057\u3001\u2463\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u6e1b\u514d\u5236\u5ea6\u3092\u5275\u8a2d\u3057\u3066\u5c06\u6765\u306e\u7a0e\u8ca0\u62c5\u306b\u5bfe\u3059\u308b\u4e0d\u5b89\u306b\u5bfe\u5fdc\u3059\u308b\u7b49\u306e\u7279\u4f8b\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002\u3053\u3046\u3057\u305f\u7279\u4f8b\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u79df\u7a0e\u56de\u907f\u304c\u52a9\u9577\u3055\u308c\u306a\u3044\u3088\u3046\u3001\u5236\u5ea6\u9762\u30fb\u904b\u7528\u9762\u3067\u5fc5\u8981\u306a\u5bfe\u5fdc\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n\u3053\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u7c21\u6f54\u306b\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff11\uff09\u3000\u6982\u8981<\/h4>\n<p>\u7279\u4f8b\u5f8c\u7d99\u8005\uff08\u4eee\u79f0\uff09\u304c\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\uff08\u4eee\u79f0\uff09\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u3044\u305f\u8005\u304b\u3089\u3001\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u305d\u306e\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u304b\u304b\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u7279\u4f8b\u5f8c\u7d99\u8005\u306e\u6b7b\u4ea1\u306e\u65e5\u7b49\u307e\u3067\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u3001\u300c\u7279\u4f8b\u5f8c\u7d99\u8005\u300d\u3068\u306f\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\uff08\u4eee\u79f0\uff09\u306b\u8a18\u8f09\u3055\u308c\u305f\u5f53\u8a72\u4f1a\u793e\u306e\u4ee3\u8868\u6a29\u3092\u6709\u3059\u308b\u5f8c\u7d99\u8005\uff08\u540c\u65cf\u95a2\u4fc2\u8005\u3068\u5408\u308f\u305b\u3066\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u7dcf\u8b70\u6c7a\u6a29\u6570\u306e\u904e\u534a\u6570\u3092\u6709\u3059\u308b\u8005\u306b\u9650\u308b\u3002\uff09\u3067\u3042\u3063\u3066\u3001\u304b\u304b\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u3046\u3061\u3001\u5f53\u8a72\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u3092\u6700\u3082\u591a\u304f\u6709\u3059\u308b\u8005\uff08\u5f8c\u7d99\u8005\u304c\uff12\u540d\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u3001\u8b70\u6c7a\u6a29\u6570\u4e0a\u4f4d\uff12\u540d\u53c8\u306f\uff13\u540d\u306e\u8005\uff09\u3092\u3044\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u300d\u3068\u306f\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621035\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u3092\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3057\u305f\u4f1a\u793e\u3067\u3042\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b12\u6761\u300a\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a8d\u5b9a\u300b\uff11\u9805\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u3082\u306e\u3092\u3044\u3044\u3001\u300c\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u300d\u3068\u306f\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306e\u6307\u5c0e\u53ca\u3073\u52a9\u8a00\u3092\u53d7\u3051\u305f\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u304c\u4f5c\u6210\u3057\u305f\u8a08\u753b\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u5f8c\u7d99\u8005\u3001\u627f\u7d99\u6642\u307e\u3067\u306e\u7d4c\u55b6\u898b\u901a\u3057\u7b49\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u3092\u3044\u3046\u3002<br \/>\n<a href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=23\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141524\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-1-1.png\" alt=\"\" width=\"2396\" height=\"1608\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-1-1.png 2396w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-1-1-300x201.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-1-1-1024x687.png 1024w\" sizes=\"(max-width: 2396px) 100vw, 2396px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u5dee\u3057\u8fbc\u307f\u306e\u56f3\u8868\u306f\u3001<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u306e\u5f15\u7528\u3067\u3042\u308b\uff08\u4ee5\u4e0b<strong>\u2163<\/strong>\u306b\u304a\u3044\u3066\u540c\u3058\uff09\u3002<\/span><\/p>\n<p><a href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=25\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141525\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-2-1.png\" alt=\"\" width=\"2401\" height=\"1613\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-2-1.png 2401w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-2-1-300x201.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-2-1-1024x687.png 1024w\" sizes=\"(max-width: 2401px) 100vw, 2401px\" \/><\/a><br \/>\n\u306a\u304a\u3001\u7279\u4f8b\u5f8c\u7d99\u8005\u304c\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u8d08\u4e0e\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u5f53\u8a72\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u3082\u3001\u7279\u4f8b\u627f\u7d99\u671f\u9593\uff08\u4eee\u79f0\uff09\uff08\uff15\u5e74\uff09\u5185\u306b\u5f53\u8a72\u8d08\u4e0e\u7b49\u306b\u4fc2\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u306b\u9650\u308a\u3001\u672c\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff12\uff09\u3000\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u306e\u7de9\u548c<\/h4>\n<p>\u73fe\u884c\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3051\u308b\u96c7\u7528\u78ba\u4fdd\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u306f\u78ba\u5b9a\u3057\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6e80\u305f\u305b\u306a\u3044\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u90fd\u9053\u5e9c\u770c\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u306a\u304a\u3001\u305d\u306e\u7406\u7531\u304c\u3001\u7d4c\u55b6\u72b6\u6cc1\u306e\u60aa\u5316\u3067\u3042\u308b\u5834\u5408\u53c8\u306f\u6b63\u5f53\u306a\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306f\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u304b\u3089\u6307\u5c0e\u53ca\u3073\u52a9\u8a00\u3092\u53d7\u3051\u3066\u3001\u5f53\u8a72\u66f8\u985e\u306b\u305d\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=24\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141527\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-3-1.png\" alt=\"\" width=\"2409\" height=\"1457\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-3-1.png 2409w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-3-1-300x181.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-3-1-1024x619.png 1024w\" sizes=\"(max-width: 2409px) 100vw, 2409px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff13\uff09\u3000\u7279\u4f8b\u627f\u7d99\u671f\u9593\u7d4c\u904e\u5f8c\u306e\u682a\u5f0f\u8b72\u6e21\u7b49<\/h4>\n<p>\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u3092\u793a\u3059\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u627f\u7d99\u671f\u9593\u7d4c\u904e\u5f8c\u306b\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u3059\u308b\u3068\u304d\u3084\u3001\u5408\u4f75\u306b\u3088\u308a\u6d88\u6ec5\u3059\u308b\u3068\u304d\u3001\u89e3\u6563\u3092\u3059\u308b\u3068\u304d\u7b49\u306b\u306f\u3001\u4e00\u5b9a\u306e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u304c\u514d\u9664\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u3001\u300c\u7d4c\u55b6\u74b0\u5883\u306e\u5909\u5316\u3092\u793a\u3059\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u300d\u3068\u306f\u3001\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u4ee5\u524d\uff13\u5e74\u9593\u306e\u3046\u3061\uff12\u5e74\u4ee5\u4e0a\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u304c\u8d64\u5b57\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u58f2\u4e0a\u9ad8\u304c\u305d\u306e\u524d\u5e74\u306b\u6bd4\u3057\u3066\u6e1b\u5c11\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u76f4\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3051\u308b\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u6709\u5229\u5b50\u8ca0\u50b5\u306e\u984d\u304c\u3001\u305d\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u58f2\u4e0a\u9ad8\u306e\uff16\u6708\u5206\u306b\u76f8\u5f53\u3059\u308b\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306e\u4e8b\u696d\u304c\u5c5e\u3059\u308b\u696d\u7a2e\u306b\u4fc2\u308b\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u4fa1\u304c\u3001\u305d\u306e\u524d\u5e74\uff11\u5e74\u9593\u306e\u5e73\u5747\u3088\u308a\u4e0b\u843d\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7279\u4f8b\u5f8c\u7d99\u8005\u304c\u7279\u4f8b\u8a8d\u5b9a\u627f\u7d99\u4f1a\u793e\u306b\u304a\u3051\u308b\u7d4c\u55b6\u3092\u7d99\u7d9a\u3057\u306a\u3044\u7279\u6bb5\u306e\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u3082\u305d\u308c\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=26\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141526\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-4-1.png\" alt=\"\" width=\"2393\" height=\"1713\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-4-1.png 2393w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-4-1-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-4-1-1024x733.png 1024w\" sizes=\"(max-width: 2393px) 100vw, 2393px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\uff08\uff14\uff09\u3000\u305d\u306e\u4ed6<\/h4>\n<p>\u7279\u4f8b\u5f8c\u7d99\u8005\u304c\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u8005\uff08\u305d\u306e\u5e74\uff11\u6708\uff11\u65e5\u306b\u304a\u3044\u306620\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u8005\u306b\u9650\u308b\u3002\uff09\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u8d08\u4e0e\u8005\u304c\u540c\u65e5\u306b\u304a\u3044\u306660\u6b73\u4ee5\u4e0a\u306e\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u4ed6\u306e\u8981\u4ef6\u7b49\u306f\u3001\u73fe\u884c\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u540c\u69d8\u3068\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2018\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=27\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-141528\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-5-1.png\" alt=\"\" width=\"2389\" height=\"1645\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-5-1.png 2389w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-5-1-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-5-1-1024x705.png 1024w\" sizes=\"(max-width: 2389px) 100vw, 2389px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u7a0e\u7406\u58eb\u4f1a\u306e\u5efa\u8b70\u3068\u8acb\u9858<\/strong><\/h4>\n<p>\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u62e1\u5145\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u304d\u306a\u76ee\u7389\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u6975\u3081\u3066\u30a4\u30f3\u30d1\u30af\u30c8\u306e\u3042\u308b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u62e1\u5145\u6539\u6b63\u6848\u306b\u81f3\u308b\u307e\u3067\u306b\u306f\u3001\u65e5\u7a0e\u9023\u306e\u5efa\u8b70\u306e\u307f\u306a\u3089\u305a\u3001\u30ed\u30d3\u30fc\u6d3b\u52d5\u3082\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u601d\u308f\u308c\u308b\uff08\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u795e\u6d25\u4fe1\u4e00\uff1d\u9152\u4e95\u514b\u5f66\u300c\u7a0e\u5236\u6539\u6b63\u7b49\u306b\u304a\u3051\u308b\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u2015\u305d\u306e\u6210\u679c\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u2015\u300d\u7a0e\u52d9\u4e8b\u4f8b50\u5dfb\uff11\u53f7\uff11\u9801\uff09\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u78ba\u8a8d\u3057\u3066\u304d\u305f\u3068\u304a\u308a\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u707d\u5bb3\u5bfe\u5fdc\u7a0e\u5236\u306e\u57fa\u672c\u6cd5\u5316\u304c\u5b9f\u73fe\u3057\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304c\u3088\u308a\u4f7f\u3044\u52dd\u624b\u306e\u826f\u3044\u5236\u5ea6\u3078\u3068\u6539\u6b63\u3055\u308c\u308b\u904b\u3073\u3068\u306a\u3063\u305f\u3002\u6771\u65e5\u672c\u5927\u9707\u707d\u3084\u718a\u672c\u5730\u9707\u3001\u5927\u578b\u53f0\u98a8\u306e\u88ab\u5bb3\u306a\u3069\u304c\u76f8\u6b21\u3050\u4e2d\u3067\u306e\u707d\u5bb3\u5bfe\u5fdc\u7a0e\u5236\u306e\u57fa\u672c\u6cd5\u5316\u3082\u3001\u6211\u304c\u56fd\u7d4c\u6e08\u306e\u571f\u53f0\u3092\u652f\u3048\u308b\u4e2d\u5c0f\u4f01\u696d\u304c\u5f8c\u7d99\u8005\u96e3\u306b\u3042\u3048\u3050\u5b9f\u60c5\u306b\u914d\u616e\u3055\u308c\u305f\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u62e1\u5145\u3082\u3001\u3044\u305a\u308c\u3082\u6642\u5b9c\u3092\u5f97\u305f\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u6b21\u306e\u4e00\u89a7\u8868\u306f\u3001\u65e5\u7a0e\u9023\u306e\u5efa\u8b70\u304c\u7a0e\u5236\u6539\u6b63\u306e\u5b9f\u73fe\u306b\u3064\u306a\u304c\u3063\u305f\u4e8b\u9805\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u300c\u5b9f\u73fe\u9805\u76ee\u300d\u6b04\u306b\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u6761\u9805\u306b\u95a2\u3059\u308b\u89e3\u91c8\u554f\u984c\u306b\u7591\u7fa9\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u65e5\u7a0e\u9023\u306e\u5efa\u8b70\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u3044\u304b\u306a\u308b\u8981\u671b\u306e\u4e0b\u3067\u5236\u5b9a\u306a\u3044\u3057\u6539\u6b63\u3055\u308c\u305f\u6761\u6587\u3067\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308d\u3046\u3002\u7acb\u6cd5\u8da3\u65e8\u3092\u63a2\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u305d\u306e\u5951\u6a5f\u3068\u306a\u3063\u305f\u5efa\u8b70\u306e\u5185\u5bb9\u3092\u77e5\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;margin-bottom:3px;\"><strong>\u3008\u904e\u53bb\u306e\u7a0e\u5236\u6539\u6b63\u3068\u4e3b\u306a\u5b9f\u73fe\u9805\u76ee\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-6-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-6-1.png\" alt=\"\" title=\"\" width=\"1141\" height=\"1788\" class=\"aligncenter size-full wp-image-141879\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-6-1.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-6-1-191x300.png 191w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/fukayomi60-6-1-653x1024.png 653w\" sizes=\"(max-width: 1141px) 100vw, 1141px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/nichizeiren\/proposal\/taxation\/tax_reform\/\" target=\"_blank\">\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2165\u3000\u7d50\u3073\u306b\u4ee3\u3048\u3066<\/strong><\/h4>\n<p>\u79df\u7a0e\u6cd5\u304c\u8ca1\u7523\u6a29\u306b\u5bfe\u3059\u308b\u4fb5\u5bb3\u898f\u7bc4\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u79df\u7a0e\u6cd5\u306f\u3001\u539f\u5247\u305f\u308b\u8ca1\u7523\u6a29\u4fdd\u969c\u306e\u4f8b\u5916\u7684\u53d6\u6271\u3044\u3068\u3044\u3046\u4f4d\u7f6e\u4ed8\u3051\u306b\u306a\u308b\u3002\u305d\u3046\u3067\u3042\u308b\u3068\u3059\u308c\u3070\u3001\u81ea\u305a\u3068\u79df\u7a0e\u6cd5\u6761\u6587\u306e\u89e3\u91c8\u3092\u884c\u3046\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u53b3\u683c\u306a\u89e3\u91c8\u304c\u8981\u8acb\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3042\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u6587\u7406\u89e3\u91c8\u304c\u512a\u5148\u7684\u306b\u63a1\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308d\u3046\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u79df\u7a0e\u6cd5\u304c\u6cd5\u3067\u3042\u308b\u9650\u308a\u3001\u305d\u306e\u8da3\u65e8\u3084\u76ee\u7684\u304b\u3089\u9038\u8131\u3057\u305f\u89e3\u91c8\u304c\u8a31\u5bb9\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u89e3\u91c8\u306b\u304a\u3051\u308b\u4e8c\u6b21\u7684\u306a\u30c6\u30b9\u30c8\u3068\u3057\u3066\u3001\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u3082\u8981\u8acb\u3055\u308c\u3088\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u76ee\u7684\u8ad6\u7684\u89e3\u91c8\u3092\u63a1\u7528\u3057\u3088\u3046\u306b\u3082\u3001\u6cd5\u6761\u306e\u8da3\u65e8\u3001\u76ee\u7684\u304c\u5224\u7136\u3068\u3057\u306a\u3044\u3053\u3068\u306b\u306f\u5148\u306b\u9032\u3081\u306a\u3044\u3002\u3053\u3053\u3067\u3001\u6761\u9805\u306e\u8da3\u65e8\u76ee\u7684\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f\u3001\u304b\u304b\u308b\u6761\u9805\u304c\u3044\u304b\u306a\u308b\u904e\u7a0b\u3067\u5236\u5b9a\u30fb\u6539\u6b63\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u7acb\u6cd5\u80cc\u666f\u306e\u7406\u89e3\u304c\u5fc5\u9808\u3068\u306a\u308b\u3002<\/p>\n<p>\u304b\u3088\u3046\u306a\u554f\u984c\u95a2\u5fc3\u304b\u3089\u3001\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u6cd5\u6761\u306e\u5236\u5b9a\u904e\u7a0b\u306b\u3064\u3044\u3066\u95a2\u5fc3\u3092\u5bc4\u305b\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308a\u3001\u7a0e\u7406\u58eb\u4f1a\u306e\u5efa\u8b70\u304c\u7d4c\u7531\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5efa\u8b70\u5185\u5bb9\u306b\u3064\u3044\u3066\u3082\u78ba\u8a8d\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3042\u308b\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>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\u7d9a\u3044\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u5efa\u8b70\u66f8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u3053\u3046\u3002<br \/>\n\u65e5\u7a0e\u9023\u306e\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5efa\u8b70\u66f8\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u9805\u76ee\u3068\u3057\u3066\u3001\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306f\u3001\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5927\u5e45\u306b\u6539\u5584\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u4e8b\u696d\u627f\u7d99\u3092\u5fc5\u8981\u3068\u3059\u308b\u7d4c\u55b6\u8005\u306e\u5229\u7528\u62e1\u5927\u306b\u306f\u672a\u3060\u4e0d\u5341\u5206\u3067\u3042\u308b\u3002\u9069\u7528\u8981\u4ef6\u306e\u3088\u308a\u4e00\u5c64\u306e\u7de9\u548c\u3092\u56f3\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u5229\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u306b\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u300d\u3068\u306e\u8981\u671b\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u305f\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u8981\u4ef6\u3092\u3088\u308a\u4e00\u5c64\u7de9\u548c\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u5229\u7528\u3057\u3084\u3059\u3044\u5236\u5ea6\u306b\u3059\u308b\u3053\u3068\u3002\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u63d0\u6848\u3092\u793a\u3057\u3066\u3044\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[310,657,366,597],"backnumber":[1927],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 02:30:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141505"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=141505"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/141505\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=141505"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=141505"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=141505"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=141505"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=141505"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}