{"id":151891,"date":"2018-06-05T13:45:01","date_gmt":"2018-06-05T04:45:01","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=151891"},"modified":"2019-04-24T11:09:50","modified_gmt":"2019-04-24T02:09:50","slug":"corporation-report-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-101\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u5bfe\u5fdc\u3057\u305f\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u3092\u516c\u8868\uff5e\u4e2d\u5c0f\u4f01\u696d\u306f\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3059\u308b\u7b49\u306e\u6574\u5099\u65b9\u91dd\u3092\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u5bfe\u5fdc\u3057\u305f<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4e2d\u5c0f\u4f01\u696d\u306f\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3059\u308b\u7b49\u306e\u6574\u5099\u65b9\u91dd\u3092\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf\" target=\"_blank\">\u4e3b\u306a\u6539\u6b63\u9805\u76ee\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8aac\u660e<\/a>\u3084\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u6cbf\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u4f1a\u8a08\u30fb\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u3044\u305a\u308c\u304b\u306e\u51e6\u7406\u304c\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u5178\u578b\u7684\u306a\u30b1\u30fc\u30b9\u3092\u793a\u3057\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/002.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b<\/a>\u300d\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054<\/a>\uff09\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/02.htm\" target=\"_blank\">\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u5e73\u621030\u5e74\uff15\u670829\u65e5\u306b\u306f\u3001\u300c\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u6d88\u8cbb\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u4e00\u90e8\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u6240\u8981\u306e\u6574\u5099\u3092\u56f3\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u3061\u3089\u3082\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u4fc2\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/180518\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u7a3f\u306f\u3001\u3053\u308c\u3089\u306e\u3046\u3061\u4e3b\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3002<br \/>\n\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#b22222;\">\u2462<\/span>\u3000\u4e00\u65b9\u3067\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u3064\u3044\u3066\u3001\u904e\u5ea6\u306b\u4fdd\u5b88\u7684\u306a\u53d6\u6271\u3044\u3084\u3001\u6063\u610f\u7684\u306a\u898b\u7a4d\u308a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u516c\u5e73\u306a\u6240\u5f97\u8a08\u7b97\u306e\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u3042\u308b\u305f\u3081\u3001\u7a0e\u72ec\u81ea\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u5f93\u524d\u306e\u300c\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u300d\u7b49\u306b\u5247\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3082\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:17px; line-height:27px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff29\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2161\u3000\u9023\u7d50\u7d0d\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2162\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2163\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u9023\u7d50\u7d0d\u7a0e\u7de8\uff09\u95a2\u4fc2<\/p>\n<\/div>\n<p>\u300c\uff29\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2\u300d\u306b\u95a2\u3059\u308b\u9805\u76ee\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u4e0a\u8a18\u306e\u2161\u304b\u3089\u2163\u307e\u3067\u306f\u5272\u611b\u3059\u308b\uff09\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: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u76ee\u6b21<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u53ce\u76ca\u7b49\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u901a\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u8cbb\u7528\u53ca\u3073\u640d\u5931\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u901a\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u8b72\u6e21\u640d\u76ca\u3001\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u5e30\u5c5e\u6642\u671f\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2465<\/span>\u3000\u4ed5\u5165\u5272\u623b\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2466<\/span>\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u610f\u7fa9\u53ca\u3073\u7bc4\u56f2\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2467<\/span>\u3000\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u671f\u9593<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2468<\/span>\u3000\u8cb8\u5012\u640d\u5931<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2469<\/span>\u3000\u305d\u306e\u4ed6\u306e\u7d4c\u8cbb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u246a<\/span>\u3000\u5f15\u5f53\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u246b<\/span>\u3000\u8cb8\u5012\u5f15\u5f53\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u246c<\/span>\u3000\u8fd4\u54c1\u8abf\u6574\u5f15\u5f53\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u246d<\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u306e\u958b\u59cb\u7b49\u306b\u4f34\u3046\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u640d\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u246e<\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u306e\u958b\u59cb\u7b49\u306b\u4f34\u3046\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u984d\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u51e6\u7406<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u246f<\/span>\u3000\u901a\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2470<\/span>\u3000\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u76ca\u984d\u306e\u8abf\u6574<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2471<\/span>\u3000\u5916\u8ca8\u5efa\u53d6\u5f15\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2472<\/span>\u3000\u4f1a\u793e\u66f4\u751f\u6cd5\u53c8\u306f\u66f4\u751f\u7279\u4f8b\u6cd5\u306e\u9069\u7528\u306b\u4f34\u3046\u640d\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2473<\/span>\u3000\u53ce\u76ca\u4e8b\u696d\u306e\u7bc4\u56f2<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3251<\/span>\u3000\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3252<\/span>\u3000\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3253<\/span>\u3000\u79df\u7a0e\u6761\u7d04\u306b\u7570\u306a\u308b\u5b9a\u3081\u304c\u3042\u308b\u5834\u5408\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3254<\/span>\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3255<\/span>\u3000\u7d4c\u904e\u7684\u53d6\u6271\u3044<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d\u306e\u901a\u5247<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=13\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u500b\u3005\u306e\u5951\u7d04\u3054\u3068\u306b\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u533a\u5206\u3057\u305f\u5358\u4f4d\u3054\u3068\u306b\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u540c\u4e00\u306e\u76f8\u624b\u65b9\u53ca\u3073\u3053\u308c\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u3068\u540c\u6642\u671f\u306b\u7de0\u7d50\u3057\u305f\u8907\u6570\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u521d\u3081\u3066\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\u5834\u5408\u3001\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u306b\u3088\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306e\u7d44\u5408\u305b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4e00\u306e\u5951\u7d04\u306e\u4e2d\u306b\u8907\u6570\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=18\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4f34\u3044\u4fdd\u8a3c\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=15\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\uff13<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4f34\u3044\u305d\u306e\u8ca9\u58f2\u3082\u3057\u304f\u306f\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u53c8\u306f\u63d0\u4f9b\u3059\u308b\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u4fdd\u8a3c\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u4fdd\u8a3c\u304c\u305d\u306e\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u304c\u5408\u610f\u3055\u308c\u305f\u4ed5\u69d8\u306b\u5f93\u3063\u3066\u3044\u308b\u3068\u3044\u3046\u4fdd\u8a3c\u306e\u307f\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u4fdd\u8a3c\u306f\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3068\u306f\u5225\u306e\u53d6\u5f15\u306e\u5358\u4f4d\u3068\u3057\u3066\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=20\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30dd\u30a4\u30f3\u30c8\u7b49\u3092\u4ed8\u4e0e\u3057\u305f\u5834\u5408\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=17\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\uff17<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4f34\u3044\u3001\u81ea\u5df1\u767a\u884c\u30dd\u30a4\u30f3\u30c8\u7b49\u3092\u76f8\u624b\u65b9\u306b\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u5f53\u8a72\u81ea\u5df1\u767a\u884c\u30dd\u30a4\u30f3\u30c8\u7b49\u306b\u3064\u3044\u3066\u5f53\u521d\u306e\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3068\u306f\u5225\u306b\u3001\u5c06\u6765\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u53ce\u5165\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u306e\u524d\u53d7\u3051\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=21\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u542b\u3081\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u308b\u5229\u606f\u76f8\u5f53\u90e8\u5206<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=19\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\uff18<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6b21\u306b\u63b2\u3052\u308b\u984d\u53ca\u3073\u4e8b\u5b9f\u4e26\u3073\u306b\u305d\u306e\u4ed6\u306e\u3053\u308c\u3089\u306b\u95a2\u9023\u3059\u308b\u3059\u3079\u3066\u306e\u4e8b\u5b9f\u53ca\u3073\u72b6\u6cc1\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306b\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u306b\u6e96\u3058\u305f\u53d6\u5f15\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u3092\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u542b\u3081\u306a\u3044\u3053\u3068\u304c\u3067\u304d\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u73fe\u91d1\u8ca9\u58f2\u4fa1\u683c\u3068\u306e\u5dee\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u76ee\u7684\u7269\u306e\u5f15\u6e21\u3057\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u3057\u3066\u304b\u3089\u76f8\u624b\u65b9\u304c\u652f\u6255\u3092\u884c\u3046\u307e\u3067\u306e\u4e88\u60f3\u3055\u308c\u308b\u671f\u9593\u53ca\u3073\u5e02\u5834\u91d1\u5229\u306e\u5f71\u97ff<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=23\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306e\u4fa1\u984d\u7b49\u306e\u901a\u5247<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=20\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e10<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8ca9\u58f2\u3082\u3057\u304f\u306f\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u3064\u304d\u7b2c\u4e09\u8005\u9593\u3067\u53d6\u5f15\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\u4fa1\u984d\u3092\u3044\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u76ee\u7684\u7269\u306e\u5f15\u6e21\u3057\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u305d\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u5408\u610f\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u540c\u65e5\u306e\u73fe\u6cc1\u306b\u3088\u308a\u5f15\u6e21\u3057\u6642\u306e\u4fa1\u984d\u7b49\u3092\u9069\u6b63\u306b\u898b\u7a4d\u3082\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=24\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u5909\u52d5\u5bfe\u4fa1<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=21\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e11<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u5024\u5f15\u304d\u7b49\u306e\u4e8b\u5b9f\u306b\u3088\u308a\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u90e8\u5206\u306e\u91d1\u984d\uff08\u5909\u52d5\u5bfe\u4fa1\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u53ce\u76ca\u306e\u984d\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u5897\u984d\u3057\u3066\u7d4c\u7406\u3057\u305f\u91d1\u984d\uff08\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5f53\u8a72\u53ce\u76ca\u306e\u984d\u306b\u4fc2\u308b\u76ca\u91d1\u7b97\u5165\u3092\u6e1b\u984d\u3057\u3001\u53c8\u306f\u5897\u984d\u3055\u305b\u308b\u91d1\u984d\u306e\u7533\u544a\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306e\u5f53\u8a72\u91d1\u984d\u3092\u542b\u3080\uff09\u306f\u3001\u5f15\u6e21\u3057\u7b49\u4e8b\u696d\u5e74\u5ea6\u306e\u5f15\u6e21\u3057\u6642\u306e\u4fa1\u984d\u7b49\u306e\u7b97\u5b9a\u306b\u53cd\u6620\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=25\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=24\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e16<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u3044\u308f\u3086\u308b\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306e\u3088\u3046\u306b\u76f8\u624b\u65b9\u306b\u5bfe\u4fa1\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\uff08\u640d\u91d1\u4e0d\u7b97\u5165\u8cbb\u7528\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u9650\u308b\uff09\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u65e5\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u304b\u3089\u6e1b\u984d\u3059\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u305d\u306e\u652f\u6255\u3046\u5bfe\u4fa1\u306b\u95a2\u9023\u3059\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5f15\u6e21\u3057\u7b49\u306e\u65e5\u53c8\u306f\u8fd1\u63a5\u3059\u308b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u305d\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u65e5\u53c8\u306f\u305d\u306e\u652f\u6255\u3092\u7d04\u3059\u308b\u65e5<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=27\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u691c\u91dd\u65e5\u306b\u3088\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=26\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff14<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u30ac\u30b9\u3001\u6c34\u9053\u3001\u96fb\u6c17\u7b49\u306e\u8ca9\u58f2\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u9031\u3001\u65ec\u3001\u6708\u3092\u5358\u4f4d\u3068\u3059\u308b\u898f\u5247\u7684\u306a\u691c\u91dd\u306b\u57fa\u3065\u304d\u6599\u91d1\u306e\u7b97\u5b9a\u304c\u884c\u308f\u308c\u3001\u6cd5\u4eba\u304c\u7d99\u7d9a\u3057\u3066\u305d\u306e\u691c\u91dd\u304c\u884c\u308f\u308c\u305f\u65e5\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a08\u4e0a\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u691c\u91dd\u304c\u884c\u308f\u308c\u305f\u65e5\u306f\u3001\u305d\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306b\u8fd1\u63a5\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=28\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f\u306e\u539f\u5247<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=33\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d21\u306e\uff12\u3001\uff12\uff0d\uff11\uff0d21\u306e\uff13<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u671f\u9593\u306b\u304a\u3044\u3066\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u3066\u3044\u304f\u305d\u308c\u305e\u308c\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u6e21\u3057\u7b49\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=29\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>11\u3000\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306e\u7b97\u5b9a\u306e\u901a\u5247<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=34\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d21\u306e\uff15<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u4fc2\u308b\u305d\u306e\u5c65\u884c\u306b\u7740\u624b\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f15\u6e21\u3057\u7b49\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u63d0\u4f9b\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306b\u5f53\u8a72\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u4fc2\u308b\u9032\u6357\u5ea6\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u304b\u3089\u3001\u5f53\u8a72\u5404\u4e8b\u696d\u5e74\u5ea6\u524d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u3068\u3055\u308c\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=29\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>12\u3000\u8acb\u8ca0\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=36\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d21\u306e\uff17<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8acb\u8ca0\u306b\u3088\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5f15\u6e21\u3057\u7b49\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f53\u8a72\u8acb\u8ca0\u304c\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u5145\u8db3\u3055\u308c\u3066\u3044\u304f\u305d\u308c\u305e\u308c\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u3066\u7b97\u5b9a\u3055\u308c\u308b\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=29\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>13\u3000\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=41\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d30<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u6027\u8cea\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u5b9a\u3081\u308b\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u671f\u9593\u306b\u308f\u305f\u308a\u5b58\u5728\u3059\u308b\u6cd5\u4eba\u306e\u77e5\u7684\u8ca1\u7523\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u6a29\u5229\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u4f9b\u4e0e\u3055\u308c\u308b\u6642\u70b9\u3067\u5b58\u5728\u3059\u308b\u6cd5\u4eba\u306e\u77e5\u7684\u8ca1\u7523\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u306f\u3001\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=30\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>14\u3000\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e\u306b\u4fc2\u308b\u58f2\u4e0a\u9ad8\u7b49\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=42\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d30\u306e\uff14<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u4f9b\u4e0e\u306b\u5bfe\u3057\u3066\u53d7\u3051\u53d6\u308b\u58f2\u4e0a\u9ad8\u53c8\u306f\u4f7f\u7528\u91cf\u306b\u57fa\u3065\u304f\u4f7f\u7528\u6599\u304c\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306e\u307f\u306b\u95a2\u9023\u3057\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u5f53\u8a72\u4f7f\u7528\u6599\u306b\u304a\u3044\u3066\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u304c\u4e3b\u306a\u9805\u76ee\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u65e5\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5f53\u8a72\u4f7f\u7528\u6599\u306b\u3064\u3044\u3066\u306e\u53ce\u76ca\u306e\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u306b\u95a2\u9023\u3057\u3066\u76f8\u624b\u65b9\u304c\u58f2\u4e0a\u9ad8\u3092\u8a08\u4e0a\u3059\u308b\u65e5\u53c8\u306f\u76f8\u624b\u65b9\u304c\u77e5\u7684\u8ca1\u7523\u306e\u30e9\u30a4\u30bb\u30f3\u30b9\u3092\u4f7f\u7528\u3059\u308b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5f53\u8a72\u4f7f\u7528\u6599\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u5b8c\u4e86\u3059\u308b\u65e5<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=30\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>15\u3000\u5de5\u696d\u6240\u6709\u6a29\u7b49\u306e\u4f7f\u7528\u6599\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=43\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d30\u306e\uff15<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d21\u306e\uff12\u53ca\u3073\uff12\uff0d\uff11\uff0d21\u306e\uff13\u4e26\u3073\u306b\uff12\uff0d\uff11\uff0d30\u306e\uff14\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5de5\u696d\u6240\u6709\u6a29\u7b49\u53c8\u306f\u30ce\u30a6\u30cf\u30a6\u3092\u4ed6\u306e\u8005\u306b\u4f7f\u7528\u3055\u305b\u305f\u3053\u3068\u306b\u3088\u308a\u652f\u6255\u3092\u53d7\u3051\u308b\u4f7f\u7528\u6599\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u304c\u7d99\u7d9a\u3057\u3066\u5951\u7d04\u306b\u3088\u308a\u305d\u306e\u4f7f\u7528\u6599\u306e\u984d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u65e5\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a08\u4e0a\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u65e5\u306f\u3001\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u65e5\u306b\u8fd1\u63a5\u3059\u308b\u65e5\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=30\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>16\u3000\u5546\u54c1\u5f15\u63db\u5238\u7b49\u306e\u767a\u884c\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=44\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d39<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u5546\u54c1\u5f15\u63db\u5238\u7b49\u3092\u767a\u884c\u3059\u308b\u3068\u3068\u3082\u306b\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u5bfe\u4fa1\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5546\u54c1\u306e\u5f15\u6e21\u3057\u7b49\u306b\u5fdc\u3058\u3066\u305d\u306e\u5546\u54c1\u306e\u5f15\u6e21\u3057\u7b49\u306e\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u5546\u54c1\u5f15\u63db\u5238\u7b49\u306e\u767a\u884c\u306e\u65e5\u304b\u308910\u5e74\u304c\u7d4c\u904e\u3057\u305f\u65e5\uff08\u540c\u65e5\u524d\u306b\u4e00\u5b9a\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u65e5\u3002\u300c10\u5e74\u7d4c\u904e\u65e5\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3044\u3066\u5546\u54c1\u306e\u5f15\u6e21\u3057\u7b49\u3092\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3044\u5546\u54c1\u5f15\u63db\u5238\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5546\u54c1\u5f15\u63db\u5238\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=32\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>17\u3000\u975e\u884c\u4f7f\u90e8\u5206\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=45\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d39\u306e\uff12<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u5546\u54c1\u5f15\u63db\u5238\u7b49\u3092\u767a\u884c\u3059\u308b\u3068\u3068\u3082\u306b\u305d\u306e\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5546\u54c1\u5f15\u63db\u5238\u7b49\u306b\u4fc2\u308b\u6a29\u5229\u306e\u3046\u3061\u76f8\u624b\u65b9\u304c\u884c\u4f7f\u3057\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u90e8\u5206\u306e\u91d1\u984d\uff08\u975e\u884c\u4f7f\u90e8\u5206\uff09\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5546\u54c1\u5f15\u63db\u5238\u7b49\u306e\u767a\u884c\u306e\u65e5\u304b\u308910\u5e74\u7d4c\u904e\u65e5\u7b49\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u975e\u884c\u4f7f\u90e8\u5206\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306b\u6a29\u5229\u884c\u4f7f\u5272\u5408\u3092\u4e57\u3058\u3066\u5f97\u305f\u91d1\u984d\u304b\u3089\u65e2\u306b\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u65b9\u6cd5\u305d\u306e\u4ed6\u306e\u3053\u308c\u306b\u6e96\u3058\u305f\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=32\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>18\u3000\u8fd4\u91d1\u4e0d\u8981\u306e\u652f\u6255\u306e\u5e30\u5c5e\u306e\u6642\u671f<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/pdf\/B.pdf#page=47\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d40\u306e\uff12<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53d6\u5f15\u3092\u958b\u59cb\u3059\u308b\u306b\u969b\u3057\u3066\u3001\u76f8\u624b\u65b9\u304b\u3089\u4e2d\u9014\u89e3\u7d04\u306e\u3044\u304b\u3093\u306b\u304b\u304b\u308f\u3089\u305a\u53d6\u5f15\u306e\u958b\u59cb\u5f53\u521d\u304b\u3089\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u652f\u6255\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u53d6\u5f15\u306e\u958b\u59cb\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5f53\u8a72\u8fd4\u91d1\u304c\u4e0d\u8981\u306a\u652f\u6255\u304c\u3001\u5951\u7d04\u306e\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3054\u3068\u306b\u3001\u305d\u308c\u3068\u5177\u4f53\u7684\u306a\u5bfe\u5fdc\u95a2\u4fc2\u3092\u3082\u3063\u3066\u767a\u751f\u3059\u308b\u5bfe\u4fa1\u306e\u524d\u53d7\u3051\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u3092\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u7d99\u7d9a\u3057\u3066\u5f53\u8a72\u7279\u5b9a\u671f\u9593\u306e\u7d4c\u904e\u306b\u5fdc\u3058\u3066\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=34\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>19\u3000\u672c\u4eba\u3068\u4ee3\u7406\u4eba\u306e\u533a\u5206<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u5229\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u3059\u308b\u7a0e\u91d1\u3067\u3042\u308b\u305f\u3081\u3001\u7dcf\u984d\u8868\u793a\u304b\u7d14\u984d\u8868\u793a\u304b\u306b\u3088\u3063\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5909\u308f\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u306f\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u8ca9\u58f2\u3059\u308b\u306e\u304c\u672c\u4eba\u3067\u3042\u3063\u3066\u3082\u4ee3\u7406\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u306f\u5909\u308f\u3089\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u3067\u306f\u5bfe\u5fdc\u3057\u306a\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u27a4\u56fd\u7a0e\u5e81\u8cc7\u6599\u306e\u8a72\u5f53\u30da\u30fc\u30b8\u306f\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=36\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e3b\u306a\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u7b2c\uff19\u7ae0 \u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u300c\u7b2c\uff13\u7bc0 <span style=\"border-bottom: solid 1px #B22222;\">\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49<\/span>\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u300d\u304c\u7b2c\uff19\u7ae0 \u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u300c\u7b2c\uff13\u7bc0 <span style=\"border-bottom: solid 1px #B22222;\">\u30ea\uff0d\u30b9\u8b72\u6e21<\/span>\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u300d\u3078\u6539\u6b63\u3055\u308c\u308b\u306a\u3069\u3001\u300c\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u300d\u304b\u3089\u300c\u30ea\uff0d\u30b9\u8b72\u6e21\u300d\u3078\u6539\u6b63\u3055\u308c\u3066\u3044\u308b\uff08\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff13\uff0d\uff11\u3001\uff19\uff0d\uff13\uff0d\uff14\u306a\u3069\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u6cd5\u4eba\u304c\u884c\u3046\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306e\u7bc4\u56f2\u300d\u3001\u300c\u9577\u671f\u5272\u8ce6\u8ca9\u58f2\u7b49\u306e\u8981\u4ef6\u300d\u304c\u524a\u9664\u3055\u308c\u3066\u3044\u308b\uff08\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff13\uff0d\uff12\u3001\uff19\uff0d\uff13\uff0d\uff13\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6539\u6b63\u901a\u9054\u306e\u516c\u8868\u306b\u969b\u3057\u3066\u3001\u7279\u8a2d\u30da\u30fc\u30b8\u300c\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u4e3b\u306a\u6539\u6b63\u9805\u76ee\u306b\u95a2\u3059\u308b\u8a73\u7d30\u306a\u8aac\u660e\u3084\u3001\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u306b\u6cbf\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u4f1a\u8a08\u30fb\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u3044\u305a\u308c\u304b\u306e\u51e6\u7406\u304c\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u5178\u578b\u7684\u306a\u30b1\u30fc\u30b9\u3092\u793a\u3057\u305f\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b\u300d\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u7406\u89e3\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u601d\u308f\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":[370,185,177,167,179,289],"tags":[549,429,375],"backnumber":[1946],"series":[817],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 00:22:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/151891"}],"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=151891"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/151891\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=151891"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=151891"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=151891"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=151891"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=151891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}