{"id":142516,"date":"2018-01-25T10:14:21","date_gmt":"2018-01-25T01:14:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=142516"},"modified":"2020-02-07T18:04:48","modified_gmt":"2020-02-07T09:04:48","slug":"corporation-article-612","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-612\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c23\u56de\u3011\u300c\u5225\u886813\uff08\uff19\uff09\u3000\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u571f\u5730\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #483d8b;\">\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009<\/span><br \/>\n<span style=\"font-size: 28px;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/span>\u306e\u66f8\u304d\u65b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5225\u886813\uff08\uff19\uff09\u3000\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u571f\u5730\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u83ca\u5730\u3000\u5eb7\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u3046\u3061\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5909\u66f4\u3082\u3057\u304f\u306f\u65b0\u305f\u306b\u8ffd\u52a0\u3068\u306a\u3063\u305f\u69d8\u5f0f\u3001\u5b9f\u52d9\u66f8\u7c4d\u3078\u306e\u63b2\u8f09\u983b\u5ea6\u304c\u4f4e\u3044\u69d8\u5f0f\u7b49\u3092\u4e2d\u5fc3\u306b\u3001\u7c21\u7d20\u306a\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u8a18\u8f09\u4f8b\u3068\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u7b2c23\u56de\u76ee\u306f\u3001\u904e\u53bb\u306b\u5b9f\u65bd\u3055\u308c\u305f\u7279\u4f8b\u63aa\u7f6e\u95a2\u4fc2\u3067\u307e\u3082\u306a\u304f\u305d\u306e\u9069\u7528\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u305f\u3081\u306b\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u3053\u3053\uff12\uff5e\uff13\u5e74\u306e\u9593\u306b\u5b9f\u52d9\u4e0a\u63a1\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u307f\u3089\u308c\u308b<\/span>\u3067\u3042\u308d\u3046\u3068\u4e88\u60f3\u3055\u308c\u308b\u3001\u300c<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\/13_09.pdf\" target=\"_blank\">\u5225\u886813\uff08\uff19\uff09\u3000\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u571f\u5730\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u3092\u63a1\u308a\u4e0a\u3052\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u3053\u306e\u5225\u8868\u306f\u3001\u6cd5\u4eba\u304c\u63aa\u7f6e\u6cd5\u7b2c66\u6761\u306e\uff12\uff08\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u571f\u5730\u7b49\u306e\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306f\u3001\u3044\u308f\u3086\u308b<strong>\u5727\u7e2e\u8a18\u5e33<\/strong>\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u671f\u9593\u9650\u5b9a\u306e\u7279\u4f8b\u63aa\u7f6e\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u6cd5\u4eba\u304c\u3001\u5e73\u621021\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u5e73\u621022\u5e7412\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u571f\u5730\u53c8\u306f\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\uff08\u4ee5\u4e0b\u300c<strong>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49<\/strong>\u300d\u3068\u3044\u3046\uff09\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u5f8c<span style=\"text-decoration: underline;\"><strong>10\u5e74\u4ee5\u5185<\/strong><\/span>\u306b\u3001\u305d\u306e\u6cd5\u4eba\u306e\u6240\u6709\u3059\u308b<strong>\u4ed6\u306e\u571f\u5730\u7b49\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408<\/strong>\u306b\u3001\u305d\u306e\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u5e33\u7c3f\u4fa1\u984d\u3092\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u6e1b\u984d\u3059\u308b\u65b9\u6cd5\u7b49\u306b\u3088\u308a\u3001\u305d\u306e\u8ab2\u7a0e\u306e\u7e70\u5ef6\u3079\u3092\u8a8d\u3081\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u571f\u5730\u7b49\u306e\u53d6\u5f97\u3092\u8b72\u6e21\u3088\u308a\u5148\u884c\u3057\u3001\u304b\u3064\u5e73\u621021\u5e74\u306822\u5e74\u306e\uff12\u5e74\u9593\u306b\u9650\u5b9a\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u96c6\u4e2d\u7684\u306a\u571f\u5730\u53d6\u5f97\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3067\u5f53\u6642\u306e\u4f4e\u8ff7\u3059\u308b\u5e02\u5834\u306e\u571f\u5730\u9700\u8981\u3092\u559a\u8d77\u3057\u3001\u571f\u5730\u306e\u6d41\u52d5\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u81e8\u6642\u7684\u306a\u7279\u4f8b\u63aa\u7f6e\u3067\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5727\u7e2e\u8a18\u5e33\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306b\u306f\u3001\u68da\u5378\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u305a\u3001\u3055\u3089\u306b\u3001<span style=\"text-decoration: underline;\">\uff08\uff11\uff09\u305d\u306e\u6cd5\u4eba\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u304b\u3089\u306e\u53d6\u5f97<\/span>\u3001<span style=\"text-decoration: underline;\">\uff08\uff12\uff09\u5408\u4f75\u3001\u5206\u5272\u3001\u8d08\u4e0e\u3001\u4ea4\u63db\u3001\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308b\u53d6\u5f97<\/span>\u3001<span style=\"text-decoration: underline;\">\uff08\uff13\uff09\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u53c8\u306f\u4ee3\u7269\u5f01\u6e08\u306b\u3088\u308b\u53d6\u5f97<\/span>\u3001\u306e\u5834\u5408\u3082\u9664\u304b\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u2003\u4ed6\u306e\u571f\u5730\u7b49\u306e\u300c<strong>\u8b72\u6e21<\/strong>\u300d\u306b\u306f\u3001\u571f\u5730\u7b49\u3092\u4f7f\u7528\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u305d\u306e\u571f\u5730\u7b49\u306e\u4fa1\u5024\u304c\u8457\u3057\u304f\u6e1b\u5c11\u3059\u308b\u5834\u5408\uff08\u65bd\u884c\u4ee4\u7b2c138\u6761\u7b2c\uff11\u9805\uff09\u306e\u305d\u306e\u4f7f\u7528\u3055\u305b\u308b\u884c\u70ba\u3092\u542b\u3080\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u305f\u3060\u3057\u3001\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u306f\u3053\u306e\u5834\u5408\u306e\u8b72\u6e21\u306b\u542b\u307e\u308c\u306a\u3044\u306e\u3067\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u571f\u5730\u53ce\u7528\u6cd5\u306a\u3069\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u53ce\u7528\u3001\u8cb7\u53d6\u308a\u3001\u63db\u5730\u51e6\u5206\u3001\u6a29\u5229\u5909\u63db\u53c8\u306f\u8cb7\u53ce\u306b\u3088\u308b\u8b72\u6e21<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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target=\"_blank\">\u3010\u7b2c19\u56de\u3011<\/a>\u306e\u89e3\u8aac\u3092\u53c2\u7167\u306e\u3053\u3068\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8b72\u6e21<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u4ea4\u63db\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u306e\u5727\u7e2e\u8a18\u5e33\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4ea4\u63db\u306b\u3088\u308b\u8b72\u6e21<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308b\u571f\u5730\u7b49\u306e\u79fb\u8ee2<\/p>\n<\/div>\n<p style=\"margin-top: 20px;\">\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6b21\u306e\u3068\u304a\u308a\u3002<\/p>\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: 100px; text-indent: -100px; margin-bottom: 3px;\"><strong>\u5727\u7e2e\u9650\u5ea6\u984d \uff1d \u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u4ee5\u5916\u306e\u571f\u5730\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u5229\u76ca\u91d1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span> \u00d7 80\uff0f100<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -20px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u3068\u306f\u3001\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u4ee5\u5916\u306e\u571f\u5730\u7b49\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u305d\u306e\u571f\u5730\u7b49\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u8b72\u6e21\u7d4c\u8cbb\u306e\u984d\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002\u306a\u304a\u3001\u8b72\u6e21\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u4ee5\u5916\u306e\u571f\u5730\u7b49\u306e\u8b72\u6e21\u304c\uff12\u3064\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306f\u305d\u306e\u5408\u8a08\u984d\u3068\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u3053\u306e\u898f\u5b9a\u306b\u3088\u308a\u5727\u7e2e\u8a18\u5e33\u3092\u3059\u308b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u304c\u5e73\u621022\u5e74\u4e2d\u306b\u53d6\u5f97\u3055\u308c\u305f\u3082\u306e\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u300180\uff0f100\u304c60\uff0f100\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<span style=\"text-decoration: underline;\"><strong>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b<\/strong><\/span>\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/pdf2\/120.pdf\" target=\"_blank\">\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u571f\u5730\u7b49\u306e\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u5225\u886813\uff08\uff19\uff09\u300d\u306e\u66f8\u304d\u65b9\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4f1a\u793e\u540d\uff1a\uff08\u682a\uff09\u30d7\u30ed\u30cd\u30c3\u30c8\u5de5\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621030\u5e74\uff13\u670831\u65e5\uff08\uff13\u6708\u6c7a\u7b97\uff09<\/p>\n<p>\u5f53\u793e\u306f\u6771\u4eac\u90fd\u6e2f\u533a\u306b\u6240\u6709\u3059\u308b\u5de5\u5834\u3092\u79fb\u8ee2\u3059\u308b\u305f\u3081\u3001\u5e73\u621021\u5e7410\u6708\uff11\u65e5\u306b\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u306b\u65b0\u5de5\u5834\u7528\u5730\u3092\u53d6\u5f97\u3057\u3001\u5e73\u621022\u5e74\uff13\u6708\u671f\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u3068\u3082\u306b\u3001\u300c\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u571f\u5730\u7b49\u306e\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u5e73\u621022\u5e74\uff15\u670831\u65e5\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u5f8c\u3001\u65b0\u5de5\u5834\u3092\u5efa\u8a2d\u3057\u751f\u7523\u4f53\u5236\u3082\u8ecc\u9053\u306b\u4e57\u3063\u305f\u305f\u3081\u3001\u6e2f\u533a\u306e\u65e7\u5de5\u5834\u3092\u53d6\u308a\u58ca\u3057\u3066\u5e73\u621029\u5e74\uff18\u670831\u65e5\u306b\u8de1\u5730\u3092\u58f2\u5374\u3057\u305f\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u5e73\u621030\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u5148\u884c\u3057\u3066\u53d6\u5f97\u3057\u305f\u571f\u5730\u306b\u3064\u3044\u3066\u9650\u5ea6\u984d\u3044\u3063\u3071\u3044\u307e\u3067\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u8a73\u7d30\u306f\u6b21\u306e\u901a\u308a\u3002<\/p>\n<ul>\n<li>\u53d6\u5f97\u3057\u305f\u571f\u5730\u306e\u4fa1\u984d\uff08\u9762\u7a4d\uff09\uff1a140,000\u5343\u5186\uff08340\u33a1\uff09<\/li>\n<li>\u8b72\u6e21\u3057\u305f\u571f\u5730\u306e\u6982\u8981<br \/>\n<strong>\u3000<\/strong>\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\uff1a180,000\u5343\u5186<br \/>\n<strong>\u3000<\/strong>\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\uff1a45,000\u5343\u5186<br \/>\n<strong>\u3000<\/strong>\u8b72\u6e21\u306b\u8981\u3057\u305f\u4ef2\u4ecb\u624b\u6570\u6599\u7b49\u306e\u8cbb\u7528\uff1a10,000\u5343\u5186<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4eca\u56de\u306e\u5225\u8868\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5225\u8868\u306e\u8a18\u8f09\u4f8b<\/strong><\/h4>\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\/2018\/01\/hojin_shinkokusho_kakikata23-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142531\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-1.png\" alt=\"\" width=\"1603\" height=\"2408\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-1.png 1603w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-1-199x300.png 199w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-1-681x1024.png 681w\" sizes=\"(max-width: 1603px) 100vw, 1603px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5727\u7e2e\u8a18\u5e33\u306b\u95a2\u3059\u308b\u8a08\u7b97\u3068\u4ed5\u8a33\u4f8b\u3000\uff08\u5358\u4f4d\uff1a\u5186\uff09<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5148\u884c\u53d6\u5f97\u6642\u306e\u4ed5\u8a33\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142532\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-2.png\" alt=\"\" width=\"1303\" height=\"71\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-2.png 1303w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-2-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-2-1024x55.png 1024w\" sizes=\"(max-width: 1303px) 100vw, 1303px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u8b72\u6e21\u6642\u306e\u4ed5\u8a33\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142533\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-3.png\" alt=\"\" width=\"1293\" height=\"187\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-3.png 1293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-3-300x43.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-3-1024x148.png 1024w\" sizes=\"(max-width: 1293px) 100vw, 1293px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u671f\u672b\u6642\u306e\u4ed5\u8a33\u3015<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-142534\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-4.png\" alt=\"\" width=\"1293\" height=\"71\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-4.png 1293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-4-300x16.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/01\/hojin_shinkokusho_kakikata23-4-1024x56.png 1024w\" sizes=\"(max-width: 1293px) 100vw, 1293px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u3015<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\uff5b180,000,000\uff0d\uff0845,000,000\uff0b10,000,000\uff09\uff5d\u00d780\uff05\uff1d100,000,000<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u5225\u8868\u306e\u5404\u8a18\u8f09\u6b04\u306e\u8aac\u660e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u660e\u7d30\u300d<\/strong><\/h4>\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:#ffa500;\">\n\t\t<p>\u300c\u5e73\u621021\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u300d\u6b04\uff08\u5e73\u621021\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u540c\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff09\u3068\u300c\u5e73\u621022\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u300d\u6b04\uff08\u5e73\u621022\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u540c\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff09\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c\u8a72\u5f53\u3059\u308b\u6b04\u306b\u8a18\u8f09\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff11\u6b04\u3015\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c21\u30fb10\u30fb1\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff12\u6b04\u3015\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c21\u30fb4\u30fb1\u300d\u300c22\u30fb3\u30fb31\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff13\u6b04\u3015\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u300c\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u571f\u5730\u7b49\u306e\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c22\u30fb5\u30fb31\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff14\u6b04\u3015\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u6240\u5728\u5730<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u6771\u4eac\u90fd\u6c5f\u6771\u533a\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff15\u6b04\u3015\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u9762\u7a4d<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u9762\u7a4d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c340\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff16\u6b04\u3015\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c140,000,000\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff17\u6b04\u3015\u524d\u671f\u307e\u3067\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u305f\u7a4d\u7acb\u91d1\u8a08\u4e0a\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u524d\u671f\u307e\u3067\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u305f\u7a4d\u7acb\u91d1\u8a08\u4e0a\u984d\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u7a7a\u6b04\u306e\u307e\u307e\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff18\u6b04\u3015\u5dee\u5f15\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c140,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u8b72\u6e21\u571f\u5730\u7b49\u306e\u660e\u7d30\u300d<\/strong><\/h4>\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:#ffa500;\">\n\t\t<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u4ee5\u5916\u306e\u4ed6\u306e\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8b72\u6e21\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u8a18\u5165\u3059\u308b\u3002\u306a\u304a\u3001\u8b72\u6e21\u571f\u5730\u7b49\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7269\u4ef6\u3054\u3068\u306b\u8a18\u5165\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53f3\u7aef\u306e\u300c\u8a08\u300d\u6b04\u306b\u305d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff19\u6b04\u3015\u8b72\u6e21\u571f\u5730\u7b49\u306e\u8b72\u6e21\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u4ee5\u5916\u306e\u4ed6\u306e\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u3001\u305d\u306e\u8b72\u6e21\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c29\u30fb8\u30fb31\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u8b72\u6e21\u65e5\u304c\u3001\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u5f8c10\u5e74\u4ee5\u5185\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u304b\u3081\u308b\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301410\u6b04\u3015\u8b72\u6e21\u571f\u5730\u7b49\u306e\u6240\u5728\u5730<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6240\u5728\u5730\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u6771\u4eac\u90fd\u6e2f\u533a\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301411\u6b04\u3015\u5bfe\u4fa1\u306e\u984d<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u58f2\u5374\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c180,000,000\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301412\u6b04\u3015\u5e33\u7c3f\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8b72\u6e21\u76f4\u524d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c45,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u8b72\u6e21\u8cc7\u7523\u306b\u7a0e\u52d9\u4e0a\u306e\u5426\u8a8d\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u91d1\u984d\u3092\u5e33\u7c3f\u4fa1\u984d\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301413\u6b04\u3015\u8b72\u6e21\u306b\u8981\u3057\u305f\u7d4c\u8cbb\u306e\u984d<\/span><\/strong><\/p>\n<p>\u571f\u5730\u7b49\u306e\u8b72\u6e21\u306b\u95a2\u9023\u3057\u3066\u652f\u51fa\u3057\u305f\u8cbb\u7528\uff08\u65a1\u65cb\u624b\u6570\u6599\u3001\u7acb\u9000\u6599\u3001\u6e2c\u91cf\u30fb\u6240\u6709\u6a29\u79fb\u8ee2\u306b\u4f34\u3046\u624b\u6570\u6599\u3001\u5efa\u7269\u7b49\u306e\u53d6\u58ca\u3057\u8cbb\u7528\u7b49\uff09\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c10,000,000\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301414\u6b04\u3015\u8a08<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300145,000,000\uff0b10,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c55,000,000\u300d\u3092\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301415\u6b04\u3015\u8b72\u6e21\u5229\u76ca\u91d1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f180,000,000\uff0d55,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c125,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u5727\u7e2e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u300d<\/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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301416\u6b04\u3015\uff08\uff18\uff09\u306e\u5404\u6b04\u306e\u3046\u3061\u5f53\u671f\u306b\u9069\u7528\u3092\u53d7\u3051\u308b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u5dee\u5f15\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u3001\u5f53\u671f\u306b\u672c\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c140,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u5f53\u671f\u306b\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u2460\u304b\u3089\u2464\u306e\u6b04\u3078\u9806\u6b21\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u5e73\u621021\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u3001\u5e73\u621022\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u4e21\u65b9\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8b72\u6e21\u5229\u76ca\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c\u5e73\u621021\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306b\u9650\u308a\u3001\u5e73\u621022\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301417\u6b04\u3015\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u305d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u7a4d\u7acb\u91d1\u306b\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u4e0a\u8a18\u4ed5\u8a33\u4f8b\u306e\u8a08\u7b97\u5f0f\u306b\u57fa\u3065\u304d\u300c100,000,000\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301418\u6b04\u3015\uff08\uff0815\uff09\u306e\u8a08\uff09\u00d7\uff0880\uff05\u53c8\u306f60\uff05\uff09 <\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\u306e\u300c\u8a08\u300d\u306b\u8a18\u8f09\u3057\u305f\u91d1\u984d\u306b\u300180\uff05\uff08\u5e73\u621022\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u307f\u306e\u5834\u5408\u306f60\uff05\uff09\u3092\u4e57\u3058\u305f\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u306a\u304a\u3001\u7533\u544a\u66f8\u6b04\u5185\u306e\u8a08\u7b97\u5f0f\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9069\u7528\u3092\u53d7\u3051\u308b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u304c\u5e73\u621022\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u300c80\uff05\u53c8\u306f\u300d\u3092\u6d88\u3057\u3001\u305d\u306e\u4ed6\u306e\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u300c\u53c8\u306f60\uff05\u300d\u3092\u6d88\u3059\u3053\u3068\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u5e73\u621022\u5e74\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u306f\u306a\u3044\u306e\u3067\u300c\u53c8\u306f60\uff05\u300d\u3092\u6d88\u3057\u3066\u3001125,000,000\u00d780\uff05\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c100,000,000\u300d\u3092\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301419\u6b04\u3015\uff0818\uff09\u306e\u3046\u3061\u9069\u7528\u6e08\u307f\u306e\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u306b\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5148\u884c\u53d6\u5f97\u571f\u5730\u7b49\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u307e\u3067\u306b\u9069\u7528\u3092\u53d7\u3051\u305f\u5727\u7e2e\u984d\u304b\u3089\u9806\u6b21\u8db3\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002\u4f8b\u3048\u3070\u2461\u6b04\u306e\u5834\u5408\u306f\u2460\u6b04\u306e<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3001\u2462\u6b04\u306e\u5834\u5408\u306f\u2460\u306e<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3068\u2461\u306e<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u8907\u6570\u306e\u9069\u7528\u3067\u306f\u306a\u3044\u2460\u6b04\u306e\u307f\u306e\u8a18\u8f09\u3067\u3042\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301420\u6b04\u3015\uff0818\uff09\uff0d\uff0819\uff09<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301418\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c100,000,000\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301421\u6b04\u3015\u500b\u5225\u571f\u5730\u7b49\u306e\u5727\u7e2e\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u3068<span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001140,000,000\uff1e100,000,000\u3088\u308a\u300c100,000,000\u300d\u3068\u8a18\u5165\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301422\u6b04\u3015\u5727\u7e2e\u9650\u5ea6\u8d85\u904e\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\uff10\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001100,000,000\uff0d100,000,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c\uff10\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\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\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u7b2c23\u56de\u76ee\u306f\u3001\u904e\u53bb\u306b\u5b9f\u65bd\u3055\u308c\u305f\u7279\u4f8b\u63aa\u7f6e\u95a2\u4fc2\u3067\u307e\u3082\u306a\u304f\u305d\u306e\u9069\u7528\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u305f\u3081\u306b\u3001\u3053\u3053\uff12\uff5e\uff13\u5e74\u306e\u9593\u306b\u5b9f\u52d9\u4e0a\u63a1\u7528\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u307f\u3089\u308c\u308b\u3067\u3042\u308d\u3046\u3068\u4e88\u60f3\u3055\u308c\u308b\u3001\u300c\u5225\u886813\uff08\uff19\uff09\u3000\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u571f\u5730\u7b49\u306e\u5727\u7e2e\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u3092\u63a1\u308a\u4e0a\u3052\u308b\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":[186,177,167,181,290],"tags":[633,160,307,332],"backnumber":[1929],"series":[933],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-29 03:03:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142516"}],"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=142516"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/142516\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=142516"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=142516"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=142516"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=142516"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=142516"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}