{"id":146927,"date":"2018-04-12T10:17:24","date_gmt":"2018-04-12T01:17:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=146927"},"modified":"2018-04-12T10:40:39","modified_gmt":"2018-04-12T01:40:39","slug":"international-article-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/international-article-88\/","title":{"rendered":"\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015\u6539\u6b63\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u8981\u70b9\u89e3\u8aac\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u2460\u300d\uff0d\u4e8b\u696d\u57fa\u6e96\u30fb\u5b9f\u4f53\u57fa\u6e96\u30fb\u7ba1\u7406\u652f\u914d\u57fa\u6e96\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306f\u3001\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306e\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3067\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u672a\u6e80\u306e\u5834\u5408\u306b\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306e\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u6761\u6587\u4e0a\u306e\u69cb\u6210\u306f\u3001<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96 <span style=\"color: #cd5c5c;\">\u21d2<\/span> 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class=\"alignnone  wp-image-146944\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-4-2.png\" alt=\"\u5404\u57fa\u6e96\t\u6539\u6b63\u5185\u5bb9 \u2460 \u4e8b\u696d\u57fa\u6e96\t\u30fb\u4e00\u5b9a\u306e\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4f1a\u793e\u3092\u4e8b\u696d\u57fa\u6e96\u306e\u5bfe\u8c61\u5916\u4e8b\u696d\u304b\u3089\u9664\u5916 \u2461 \u5b9f\u4f53\u57fa\u6e96\t\u30fb\u4fdd\u967a\u696d\u3092\u55b6\u3080\u4e00\u5b9a\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u7279\u4f8b\u306e\u5275\u8a2d \u2462 \u7ba1\u7406\u652f\u914d\u57fa\u6e96\t\u30fb\u4fdd\u967a\u696d\u3092\u55b6\u3080\u4e00\u5b9a\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u7279\u4f8b\u306e\u5275\u8a2d \u2463-\uff41 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-2.png 1111w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-2-300x41.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-2-1024x141.png 1024w\" sizes=\"(max-width: 511px) 100vw, 511px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u30ea\u30fc\u30b9\u53ce\u76ca\u4eba\u4ef6\u8cbb\u5272\u5408\u57fa\u6e96\uff08\u4eba\u4ef6\u8cbb\u5272\u5408\u304c\uff15\uff05\u8d85\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-146937\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-3.png\" alt=\"\u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u306b\u4fc2\u308b\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u5f79\u54e1\u53ca\u3073\u4f7f\u7528\u4eba\u306b\u4fc2\u308b\u4eba\u4ef6\u8cbb\u306e\u984d\u306e\u5408\u8a08\u984d  \u822a\u7a7a\u6a5f\u306e\u8cb8\u4ed8\u3051\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u304b\u3089\u8cb8\u4ed8\u3051\u306e\u7528\u306b\u4f9b\u3059\u308b\u822a\u7a7a\u6a5f\u306b\u4fc2\u308b\u511f\u5374\u8cbb\u306e\u984d\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d (\u6b8b\u984d\u304c\u306a\u3044\u5834\u5408(\u63a7\u9664\u3059\u308b\u3068\u30de\u30a4\u30ca\u30b9\u306b\u306a\u308b\u5834\u5408)\u306b\u306f\u3001\u5f53\u8a72\u4eba\u4ef6\u8cbb\u306e\u5408\u8a08\u984d\u3068\u3059\u308b)  \uff1e\u3000\uff15\uff05\" width=\"550\" height=\"147\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-3.png 1187w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-3-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/03\/H29cfc5-3-1024x274.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306e\u300c\u901a\u5e38\u5fc5\u8981\u696d\u52d9\u5f93\u4e8b\u57fa\u6e96\u300d\u306b\u304a\u3051\u308b\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u300d\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/index.htm\" target=\"_blank\">\u4eca\u56de\u306e\u6539\u6b63<\/a>\u306b\u3088\u308a\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/pdf\/02.pdf#page=21\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d16<\/a>\uff09\u306b\u304a\u3044\u3066\u3001\u696d\u52d9\u59d4\u8a17\uff08\u88dc\u52a9\u696d\u52d9\u4ee5\u5916\u306e\u696d\u52d9\u306e\u59d4\u8a17\u306b\u3042\u3063\u3066\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u4ed5\u69d8\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3001\u53c8\u306f\u6307\u63ee\u547d\u4ee4\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308b\uff09\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u5e74\uff11\u6708\u306b\u56fd\u7a0e\u5e81\u3088\u308a\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/index.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=15\" target=\"_blank\">\uff31\uff19<\/a>\u300c\u4e8b\u696d\u57fa\u6e96\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u822a\u7a7a\u6a5f\u30ea\u30fc\u30b9\u4f1a\u793e\u306b\u304a\u3051\u308b\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u300d\u306e\u7bc4\u56f2\u300d\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=17\" target=\"_blank\">\uff3110<\/a>\u300c\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u306e\u5168\u3066\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u300d\u3082\u4f75\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u4f53\u57fa\u6e96\u53ca\u3073\u7ba1\u7406\u652f\u914d\u57fa\u6e96<\/strong><\/h4>\n<p>\u300c\u5b9f\u4f53\u57fa\u6e96\u300d\u306f\u3001\u72ec\u7acb\u3057\u305f\u4f01\u696d\u3068\u3057\u3066\u306e\u6d3b\u52d5\u306e\u5b9f\u4f53\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306e\u57fa\u6e96\u3067\u3042\u308a\u3001\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u305d\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u306e\u56fa\u5b9a\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u300c\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u300d\u306f\u3001\u4f1a\u793e\u306e\u6a5f\u80fd\u9762\u304b\u3089\u72ec\u7acb\u3057\u305f\u4f01\u696d\u3068\u3057\u3066\u306e\u5b9f\u4f53\u304c\u3042\u308b\u304b\u3092\u5224\u5b9a\u3059\u308b\u57fa\u6e96\u3067\u3042\u308a\u3001\u305d\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u53ca\u3073\u904b\u55b6\u3092\u81ea\u3089\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u3014\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3015\u6539\u6b63\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u8981\u70b9\u89e3\u8aac\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/international-article-86\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u308b\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\uff11\u3064\u3067\u3042\u308b\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5b9f\u4f53\u57fa\u6e96\u300d\u53ca\u3073\u300c\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u300d\u306e\u3044\u305a\u308c\u3082\u5145\u8db3\u3057\u306a\u3044\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd566\u306e\uff16\u2461\u30a4\uff09\u3002\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u300c\u5b9f\u4f53\u57fa\u6e96\u300d\u53ca\u3073\u300c\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u300d\u306f\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u5b9f\u4f53\u57fa\u6e96\u300d\u53ca\u3073\u300c\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u300d\u3068\u57fa\u672c\u7684\u306b\u540c\u3058\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u300c\u5b9f\u4f53\u57fa\u6e96\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u56fa\u5b9a\u65bd\u8a2d\u306e\u6240\u5728\u5730\u304c\u672c\u5e97\u6240\u5728\u5730\u56fd\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5b9f\u4f53\u57fa\u6e96<\/strong><\/h4>\n<p>\u5b9f\u4f53\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u696d\u306e\u7279\u4f8b\u898f\u5b9a\uff08\u300c<strong>\u2462\u4fdd\u967a\u696d\u306b\u4fc2\u308b\u7279\u4f8b<\/strong>\u300d\u53c2\u7167\uff09\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u4ed6\u306b\u901a\u9054\u306b\u300c\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u306e\u610f\u7fa9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/pdf\/02.pdf#page=17\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d\uff16<\/a>\uff09\u300d\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u4e2d\u3067\u3001\u300c\u5b9f\u4f53\u57fa\u6e96\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u305d\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u3068\u306f\u3001\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u305d\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u306b\u4fc2\u308b\u6d3b\u52d5\u3092\u884c\u3046\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u56fa\u5b9a\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u5b9f\u4f53\u57fa\u6e96\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6b21\u306e\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6709\u3059\u308b\u56fa\u5b9a\u65bd\u8a2d\u304c\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306f\u3001\u305d\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u696d\u7a2e\u3084\u696d\u614b\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u306b\u4fc2\u308b\u6d3b\u52d5\u306e\u5185\u5bb9\u7b49\u3092\u8e0f\u307e\u3048\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u3002\u305f\u3060\u3057\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u6709\u3059\u308b\u56fa\u5b9a\u65bd\u8a2d\u304c\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u305f\u3081\u306b\u4f7f\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u52d9\u6240\u7b49\u3092\u8cc3\u501f\u306b\u3088\u308a\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/index.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u5b9f\u4f53\u57fa\u6e96\u306b\u95a2\u9023\u3057\u3066\u4ee5\u4e0b\u306e\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f75\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\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:#CD853F;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=8\" target=\"_blank\">\uff31\uff11<\/a>\u300c\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u306e\u9032\u6357\u3078\u306e\u95a2\u4e0e\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=8\" target=\"_blank\">\uff31\uff12<\/a>\u300c\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u52d9\u6240\u306e\u4e00\u5ba4\u3092\u8cc3\u501f\u3057\u3066\u5b50\u4f1a\u793e\u306e\u4e8b\u696d\u306e\u9032\u6357\u3078\u306e\u95a2\u4e0e\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=9\" target=\"_blank\">\uff31\uff13<\/a>\u300c\u4e3b\u305f\u308b\u4e8b\u696d\u3092\u884c\u3046\u306b\u5fc5\u8981\u306a\u56fa\u5b9a\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u300d<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u901a\u9054\u53ca\u3073\uff31\uff06\uff21\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4e8b\u52d9\u6240\u7b49\u306f\u300c\u4e3b\u305f\u308b\u4e8b\u696d\u300d\u3092\u884c\u3046\u306b\u5fc5\u8981\u306a\u56fa\u5b9a\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3055\u308c\u3001\u5fc5\u8981\u3068\u306a\u308b\u56fa\u5b9a\u65bd\u8a2d\u306f\u5404\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u500b\u5225\u306b\u5224\u65ad\u3092\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u56fa\u5b9a\u65bd\u8a2d\u306f\u95a2\u4fc2\u4f1a\u793e\u306e\u4e00\u5ba4\u3092\u8cc3\u501f\u3057\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u304c\u300c\u4e3b\u305f\u308b\u4e8b\u696d\u300d\u306e\u5185\u5bb9\u7b49\u306b\u7167\u3089\u3057\u3066\u5341\u5206\u306a\u56fa\u5b9a\u65bd\u8a2d\u3067\u3042\u308c\u3070\u8a8d\u3081\u3089\u308c\u308b\u4e00\u65b9\u3067\u3001\u300c\u4e3b\u305f\u308b\u4e8b\u696d\u300d\u304c\u672c\u6765\u306f\u56fa\u5b9a\u65bd\u8a2d\u3092\u8981\u3057\u306a\u3044\u3088\u3046\u306a\u4e8b\u696d\u3067\u3042\u308c\u3070\u3001\u5f62\u5f0f\u7684\u306b\u4e8b\u52d9\u6240\u7b49\u3092\u8cc3\u501f\u3057\u3066\u3044\u305f\u308a\u3001\u5f93\u305f\u308b\u4e8b\u696d\u306e\u76ee\u7684\u3067\u4e8b\u52d9\u6240\u3092\u8cc3\u501f\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u5b9f\u4f53\u57fa\u6e96\u306f\u5145\u8db3\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7ba1\u7406\u652f\u914d\u57fa\u6e96<\/strong><\/h4>\n<p>\u5b9f\u4f53\u57fa\u6e96\u3068\u540c\u69d8\u306b\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u967a\u696d\u306e\u7279\u4f8b\u898f\u5b9a\uff08\u300c<strong>\u2462\u4fdd\u967a\u696d\u306b\u4fc2\u308b\u7279\u4f8b<\/strong>\u300d\uff09\u304c\u3042\u308b\u304c\u3001\u305d\u306e\u4ed6\u306b\u3001\u901a\u9054\u306b\u300c\u81ea\u3089\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u306e\u610f\u7fa9\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/pdf\/02.pdf#page=18\" target=\"_blank\">\u63aa\u901a66\u306e\uff16\uff0d\uff17<\/a>\uff09\u300d\u304c\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4e2d\u3067\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u300c\u305d\u306e\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u53ca\u3073\u904b\u55b6\u3092\u81ea\u3089\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u300d\u3068\u306f\u3001\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u7b49\u3092\u884c\u3044\u3001\u305d\u306e\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u5f93\u3044\u88c1\u91cf\u3092\u3082\u3063\u3066\u4e8b\u696d\u3092\u57f7\u884c\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u3053\u308c\u3089\u306e\u884c\u70ba\u306b\u4fc2\u308b\u7d50\u679c\u53ca\u3073\u8cac\u4efb\u304c\u305d\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u5e30\u5c5e\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u3044\u3046\u304c\u3001\u6b21\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u3068\u3057\u3066\u3082\u305d\u306e\u3053\u3068\u3060\u3051\u3067\u3053\u306e\u8981\u4ef6\uff08\u7ba1\u7406\u652f\u914d\u57fa\u6e96\uff09\u3092\u6e80\u305f\u3055\u306a\u3044\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u304c\u4ed6\u793e\u306e\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u7b49\u3092\u517c\u52d9\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u7b49\u306b\u5f53\u305f\u308a\u3001\u89aa\u4f1a\u793e\u7b49\u3068\u5354\u8b70\u3092\u3057\u3001\u305d\u306e\u610f\u898b\u3092\u6c42\u3081\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25c6<\/span>\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u57fa\u3065\u304d\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u696d\u52d9\u306e\u4e00\u90e8\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/index.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u306b\u95a2\u9023\u3057\u3066\u4ee5\u4e0b\u306e\uff31\uff06\uff21\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f75\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\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:#CD853F;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=11\" target=\"_blank\">\uff31\uff14<\/a>\u300c\u5f79\u54e1\u304c\u517c\u52d9\u5f79\u54e1\u3067\u3042\u308b\u5834\u5408\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=11\" target=\"_blank\">\uff31\uff15<\/a>\u300c\u4e00\u90e8\u306e\u696d\u52d9\u306b\u3064\u304d\u89aa\u4f1a\u793e\u7b49\u306b\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=12\" target=\"_blank\">\uff31\uff16<\/a>\u300c\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u306f\u89aa\u4f1a\u793e\u7b49\u304c\u884c\u3044\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u306f\u305d\u306e\u7b56\u5b9a\u3055\u308c\u305f\u8a08\u753b\u306b\u5f93\u3063\u3066\u8077\u52d9\u3092\u57f7\u884c\u3057\u3066\u3044\u308b\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=13\" target=\"_blank\">\uff31\uff17<\/a>\u300c\u696d\u52d9\u306e\u4e00\u90e8\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/pdf\/01.pdf#page=13\" target=\"_blank\">\uff31\uff18<\/a>\u300c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u304c\u5de5\u696d\u6240\u6709\u6a29\u306b\u4fc2\u308b\u4f7f\u7528\u6599\u3092\u5f97\u308b\u3053\u3068\u306e\u307f\u3067\u3042\u308b\u5834\u5408\u300d<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u901a\u9054\u53ca\u3073\uff31\uff06\uff21\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #4682B4; background-color: #b0c4de; border-radius: 10px; margin-bottom: 5px;\">\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u300c\u7ba1\u7406\u3001\u652f\u914d\u3001\u904b\u55b6\u3092\u884c\u3046\u300d\u3053\u3068\u306e\u610f\u5473<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c\u6cd5\u4eba\u304c\u4e8b\u696d\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u4e8b\u696d\u65b9\u91dd\u3084\u696d\u7e3e\u76ee\u6a19\u306a\u3069\u3092\u5b9a\u3081\u3001\u305d\u308c\u3089\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u8a08\u753b\u7b49\u3092\u7b56\u5b9a\u3059\u308b\u306a\u3069\u3001\u4e8b\u696d\u3092\u3069\u306e\u3088\u3046\u306b\u904b\u55b6\u3057\u3066\u3044\u304f\u304b\u3092\u6c7a\u5b9a\u3057\u3001\u305d\u308c\u3089\u306b\u57fa\u3065\u304d\u3001\u88c1\u91cf\u3092\u3082\u3063\u3066\u4e8b\u696d\u3092\u57f7\u884c\u3059\u308b\u3053\u3068\u300d\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5de5\u696d\u6240\u6709\u6a29\u306b\u4fc2\u308b\u4f7f\u7528\u6599\u3092\u53ce\u53d7\u3059\u308b\u306e\u307f\u306e\u4f1a\u793e\u3067\u3042\u308c\u3070\u3001\u57fa\u672c\u7684\u306b\u5224\u65ad\u3092\u4f34\u308f\u306a\u3044\u696d\u52d9\u3067\u3042\u308a\u3001\u300c\u88c1\u91cf\u3092\u3082\u3063\u3066\u4e8b\u696d\u3092\u57f7\u884c\u3057\u3066\u3044\u308b\u300d\u3068\u306f\u8a00\u3044\u96e3\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u300c\u81ea\u3089\u300d\u884c\u3046\u3053\u3068\u306e\u610f\u5473<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c\u72ec\u7acb\u4f01\u696d\u3068\u3057\u3066\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u901a\u5e38\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u7d50\u679c\u53ca\u3073\u8ca0\u62c5\u3059\u3079\u304d\u8cac\u4efb\u304c\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u81ea\u3089\u306b\u5e30\u5c5e\u3059\u308b\u3053\u3068\u300d\u3092\u610f\u5473\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e00\u90e8\u306e\u696d\u52d9\u3084\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0a\u306e\u6848\u4ef6\u306b\u95a2\u3059\u308b\u6700\u7d42\u627f\u8a8d\u304c\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u3084\u89aa\u4f1a\u793e\u3067\u3042\u3063\u3066\u3082\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u8a08\u753b\u6848\u3092\u4f5c\u6210\u3057\u305f\u308a\u3001\u4e00\u5b9a\u91d1\u984d\u672a\u6e80\u306e\u6848\u4ef6\u306b\u3064\u3044\u3066\u306f\u81ea\u3089\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304c\u81ea\u3089\u4e8b\u696d\u306e\u7ba1\u7406\u3001\u652f\u914d\u53ca\u3073\u904b\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u81ea\u3089\u4e8b\u696d\u8a08\u753b\u306e\u7b56\u5b9a\u7b49\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u4e8b\u696d\u8a08\u753b\u7b49\u306b\u5f93\u3063\u3066\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u696d\u52d9\u306e\u4e00\u90e8\u3092\u59d4\u8a17\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u4e8b\u5b9f\u3060\u3051\u3067\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u5145\u8db3\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u25b7<\/span>\u5f79\u54e1\u306e\u696d\u52d9\u5f93\u4e8b\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u89aa\u4f1a\u793e\u3084\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u5f79\u54e1\u307e\u305f\u306f\u4f7f\u7528\u4eba\u3092\u517c\u52d9\u3057\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u81ea\u4f53\u306f\u5224\u5b9a\u7d50\u679c\u306b\u5f71\u97ff\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u3069\u3061\u3089\u306e\u7acb\u5834\u3067\u884c\u3063\u3066\u3044\u308b\u696d\u52d9\u304b\u660e\u78ba\u306b\u533a\u5225\u3092\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5e38\u52e4\u304b\u975e\u5e38\u52e4\u304b\u3060\u3051\u3067\u306f\u5224\u5b9a\u7d50\u679c\u306b\u5f71\u97ff\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u89aa\u4f1a\u793e\u3084\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u5f79\u54e1\u307e\u305f\u306f\u4f7f\u7528\u4eba\u3092\u517c\u52d9\u3057\u3066\u304a\u308a\u3001\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u304b\u3089\u306e\u5f79\u54e1\u5831\u916c\u304c\u7121\u5831\u916c\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5916\u56fd\u95a2\u4fc2\u306e\u5f79\u54e1\u3068\u3057\u3066\u696d\u52d9\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u306e\u8a3c\u660e\u304c\u4e4f\u3057\u304f\u306a\u308a\u3001\u5224\u5b9a\u306b\u5927\u304d\u304f\u5f71\u97ff\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u540d\u7fa9\u3060\u3051\u306e\u5f79\u54e1\u3084\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4f1a\u793e\u306e\u305f\u3081\u306b\u696d\u3068\u3057\u3066\u884c\u3046\u5f79\u54e1\u306e\u307f\u3067\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u5f79\u54e1\u304c\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u81ea\u3089\u4e8b\u696d\u306e\u7ba1\u7406\u7b49\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u4fdd\u967a\u696d\u306b\u4fc2\u308b\u7279\u4f8b<\/strong><\/h4>\n<p>\u4fdd\u967a\u696d\u3092\u55b6\u3080\u4e00\u5b9a\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u7279\u5b9a\u4fdd\u967a\u5916\u56fd\u5b50\u4f1a\u793e\u7b49\u307e\u305f\u306f\u7279\u5b9a\u4fdd\u967a\u59d4\u8a17\u8005\uff09\u306e\u5b9f\u4f53\u57fa\u6e96\u53ca\u3073\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4fdd\u967a\u59d4\u8a17\u8005\u306e\u4fdd\u967a\u696d\u306b\u95a2\u3059\u308b\u696d\u52d9\u3092\u53d7\u8a17\u3059\u308b\u8005\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\uff08\u7279\u5b9a\u4fdd\u967a\u5354\u8b70\u8005\u307e\u305f\u306f\u7279\u5b9a\u4fdd\u967a\u53d7\u8a17\u8005\uff09\u304c\u5b9f\u4f53\u57fa\u6e96\u53ca\u3073\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4fdd\u967a\u696d\u3092\u55b6\u3080\u4e00\u5b9a\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306f\u3001\u5b9f\u4f53\u57fa\u6e96\u53ca\u3073\u7ba1\u7406\u652f\u914d\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u6539\u6b63\u524d\u306f\u3001\u82f1\u56fd\u30ed\u30a4\u30ba\u5e02\u5834\u306b\u304a\u3044\u3066\u4fdd\u967a\u5f15\u53d7\u5b50\u4f1a\u793e\u3068\u7ba1\u7406\u904b\u55b6\u4f1a\u793e\u3092\u5225\u4f1a\u793e\u3068\u3057\u305f\u4e0a\u3067\u3001\u3053\u308c\u3089\u3092\u4e00\u4f53\u3068\u3057\u3066\u4fdd\u967a\u696d\u3092\u55b6\u3080\u5834\u5408\u306b\u306f\u3001\u4e00\u4f53\u3068\u3057\u3066\u5224\u65ad\u3092\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u304c\uff08\u65e7\u63aa\u4ee439\u306e17\u2464\u2465\uff09\u3001\u4eca\u56de\u306e\u6539\u6b63\u306b\u3088\u308a\u9069\u7528\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3001\u82f1\u56fd\u30ed\u30a4\u30ba\u5e02\u5834\u4ee5\u5916\u3067\u3082\u540c\u69d8\u306e\u4e8b\u696d\u5b9f\u4f53\u3067\u3042\u308c\u3070\u3001\u540c\u69d8\u306e\u5224\u65ad\u3092\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee439\u306e14\u306e\uff13\u246b\u246c\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<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\/p0651-0778.pdf#page=4\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u306e\u6539\u6b63\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/171221\/index.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u5e73\u621029\u5e7412\u670821\u65e5\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180111\/index.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u4fc2\u308b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/20171222taikou.pdf#page=95\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a><\/p>\n<\/div><\/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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306f\u3001\u30da\u30fc\u30d1\u30fc\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\u306e\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u4ee5\u5916\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u3067\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u304c20\uff05\u672a\u6e80\u306e\u5834\u5408\u306b\u3001\u4f1a\u793e\u5358\u4f4d\u306e\u5408\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3001\u90e8\u5206\u5408\u7b97\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306e\u57fa\u6e96\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n\u6761\u6587\u4e0a\u306e\u69cb\u6210\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96 \u21d2 \u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u3068\u3044\u3046\u9806\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u79df\u7a0e\u8ca0\u62c5\u5272\u5408 \u21d2 \u7d4c\u6e08\u6d3b\u52d5\u57fa\u6e96\u306e\u9806\u3067\u5224\u65ad\u3092\u884c\u3063\u305f\u65b9\u304c\u3001\u4e8b\u52d9\u8ca0\u62c5\u304c\u8efd\u6e1b\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u306e\u3067\u3001\u304a\u305d\u3089\u304f\u5b9f\u52d9\u4e0a\u306f\u305d\u306e\u3088\u3046\u306a\u9806\u5e8f\u3067\u5bfe\u5fdc\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[216,177,167,181,290],"tags":[480],"backnumber":[1940],"series":[856],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:27:01","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/146927"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=146927"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/146927\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=146927"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=146927"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=146927"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=146927"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=146927"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}