{"id":153364,"date":"2018-06-28T10:17:06","date_gmt":"2018-06-28T01:17:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=153364"},"modified":"2018-06-27T21:38:52","modified_gmt":"2018-06-27T12:38:52","slug":"corporation-article-666","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-666\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c27\u56de\u3011\u300c\u5225\u8868\uff16\uff0825\uff09\u3000\u5fa9\u8208\u7523\u696d\u96c6\u7a4d\u533a\u57df\u7b49\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u3001\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u533a\u57df\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u53c8\u306f\u907f\u96e3\u89e3\u9664\u533a\u57df\u7b49\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d"},"content":{"rendered":"<div 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/06_25.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0825\uff09\u3000\u5fa9\u8208\u7523\u696d\u96c6\u7a4d\u533a\u57df\u7b49\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u3001\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u533a\u57df\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u53c8\u306f\u907f\u96e3\u89e3\u9664\u533a\u57df\u7b49\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u3092\u63a1\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: -15px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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#b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7a0e\u984d\u63a7\u9664\u5272\u5408\u306f\u6b21\u306b\u63b2\u3052\u308b\u533a\u5206\u306b\u5fdc\u3058\u305f\u63a7\u9664\u7387\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-153438\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-1.png\" alt=\"\" width=\"400\" height=\"148\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-1.png 947w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-1-300x111.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\">\u27a1\u306a\u304a\u3001\u798f\u5cf6\u770c\u53c8\u306f\u798f\u5cf6\u770c\u306e\u533a\u57df\u5185\u306e\u5e02\u753a\u6751\u306e\u8a8d\u5b9a\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u6307\u5b9a\u3092\u53d7\u3051\u305f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u3044\u305a\u308c\u306e\u6642\u671f\u3082\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u306f15\uff05\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306f\uff18\uff05\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000<span class=\"highlight\" style=\"background-color:#d9fbff;color:#000000;\">\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u533a\u57df<\/span>\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u3053\u308c\u306f\u3001\u798f\u5cf6\u5fa9\u8208\u518d\u751f\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c23\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d<span style=\"text-decoration: underline;\">\u63d0\u51fa\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u8a08\u753b\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u7b49\u306e\u65e5\u4ee5\u5f8c\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b<\/span>\u3001\u907f\u96e3\u89e3\u9664\u7b49\u533a\u57df\u5fa9\u8208\u518d\u751f\u63a8\u9032\u4e8b\u696d\u5b9f\u65bd\u8a08\u753b\u306b\u3064\u3044\u3066\u798f\u5cf6\u770c\u77e5\u4e8b\u304b\u3089<span class=\"highlight\" style=\"background-color:#d9fbff;color:#000000;\">\u8a8d\u5b9a\u3092\u53d7\u3051\u305f<\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059<strong>\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/strong>\u304c\u3001\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3044\u3066\u907f\u96e3\u89e3\u9664\u7b49\u533a\u57df\u5fa9\u8208\u518d\u751f\u63a8\u9032\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306e\u53d6\u5f97\u7b49\u3092\u3057\u3066\u305d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4f9b\u7528\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u3068\u306e\u9078\u629e\u9069\u7528\u306e\u3046\u3048<strong>\u7a0e\u984d\u63a7\u9664<\/strong>\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306b\u3088\u308b\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d715\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d7\uff18\uff05<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\">\u27a1\u3000\u305f\u3060\u3057\u3001\u305d\u306e\u9069\u7528\u5e74\u5ea6\u306e\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e20\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6\u984d\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000<span class=\"highlight\" style=\"background-color:#fbf7ba;color:#000000;\">\u907f\u96e3\u89e3\u9664\u533a\u57df\u7b49<\/span>\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u3053\u308c\u306f\u3001\u798f\u5cf6\u5fa9\u8208\u518d\u751f\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c36\u6761\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u907f\u96e3\u5bfe\u8c61\u533a\u57df\u5185\u306b\u5e73\u621023\u5e74\uff13\u670811\u65e5\u306b\u304a\u3044\u3066\u4e8b\u696d\u6240\u304c\u6240\u5728\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u798f\u5cf6\u770c\u77e5\u4e8b\u306e<span class=\"highlight\" style=\"background-color:#fbf7ba;color:#000000;\">\u78ba\u8a8d\u3092\u53d7\u3051\u305f<\/span>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059<strong>\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/strong>\u304c\u3001<span style=\"text-decoration: underline;\">\u907f\u96e3\u89e3\u9664\u533a\u57df\u7b49\u306b\u4fc2\u308b\u907f\u96e3\u7b49\u6307\u793a\u304c\u89e3\u9664\u3055\u308c\u305f\u7b49\u306e\u4e00\u5b9a\u306e\u65e5\u4ee5\u5f8c\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b<\/span>\u3001\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306e\u53d6\u5f97\u7b49\u3092\u3057\u3066\u305d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4f9b\u7528\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u3068\u306e\u9078\u629e\u9069\u7528\u306e\u3046\u3048<strong>\u7a0e\u984d\u63a7\u9664<\/strong>\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306b\u3088\u308b\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d715\uff05<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\uff1a<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u00d7\uff18\uff05<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\u27a1\u3000\u305f\u3060\u3057\u3001\u305d\u306e\u9069\u7528\u5e74\u5ea6\u306e\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e20\uff05\u76f8\u5f53\u984d\u304c\u9650\u5ea6\u984d\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000cd;\">\u25c7\u3000\u25c6\u3000\u8a18\u8f09\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u25c6\u3000\u25c7<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306f\u9069\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u4ee5\u4e0b\u306e\u898f\u5b9a\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u306e\u5217\u306f\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #ffffff;\">\u300c<strong>\uff08\uff11\uff09\u3000\u5fa9\u8208\u7523\u696d\u96c6\u7a4d\u533a\u57df\u7b49\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong>\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 15px;\"><strong><span style=\"color: #800000;\">\u3014\uff11\u6b04\u3015<\/span><\/strong>\u306f\u3001\u300c\u9707\u707d\u7279\u4f8b\u6cd5\u7b2c17\u6761\u306e\uff12\u300d\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306f\u3001\u4e8b\u696d\u306e\u5185\u5bb9\u3001\u8a8d\u5b9a\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u540d\u79f0\u3001\u53ca\u3073\u5fa9\u8208\u7523\u696d\u96c6\u7a4d\u533a\u57df\u306e\u540d\u79f0\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #ffffff;\">\u300c<strong>\uff08\uff12\uff09\u3000\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u533a\u57df\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong>\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 15px;\"><span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u306f\u3001\u300c\u9707\u707d\u7279\u4f8b\u6cd5\u7b2c17\u6761\u306e\uff12\u306e\uff12\u300d\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306f\u3001\u4e8b\u696d\u306e\u5185\u5bb9\u3001\u63d0\u51fa\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u8a08\u753b\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u65e5\u3001\u53ca\u3073\u907f\u96e3\u89e3\u9664\u533a\u57df\u3068\u306a\u3063\u305f\u65e5\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#0000CD;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #AAD5D5; background-color: #ffffff;\">\u300c<strong>\uff08\uff13\uff09\u3000\u907f\u96e3\u89e3\u9664\u533a\u57df\u7b49\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong>\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/div>\n<p style=\"margin-bottom: 3px; margin-top: 15px;\"><span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u306f\u3001\u300c\u9707\u707d\u7279\u4f8b\u6cd5\u7b2c17\u6761\u306e\uff12\u306e\uff13\u300d\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306f\u3001\u4e8b\u696d\u306e\u5185\u5bb9\u3001\u907f\u96e3\u7b49\u6307\u793a\u304c\u89e3\u9664\u3055\u308c\u305f\u65e5\u53c8\u306f\u7279\u5b9a\u5fa9\u8208\u518d\u751f\u62e0\u70b9\u533a\u57df\u5fa9\u8208\u518d\u751f\u8a08\u753b\u306e\u8a8d\u5b9a\u304c\u3042\u3063\u305f\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u3001\u53ca\u3073\u4f4f\u6c11\u306b\u5bfe\u3057\u5c45\u4f4f\u53ca\u3073\u4e8b\u696d\u6d3b\u52d5\u306e\u5236\u9650\u3092\u6c42\u3081\u308b\u6307\u793a\u306e\u89e3\u9664\u304c\u3042\u3063\u305f\u65e5\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u5225\u8868\uff16\uff0825\uff09\u300d\u306e\u66f8\u304d\u65b9\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4f1a\u793e\u540d\uff1a\uff08\u682a\uff09\u30d7\u30ed\u30cd\u30c3\u30c8\u5de5\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621030\u5e74\uff13\u670831\u65e5\uff08\uff13\u6708\u6c7a\u7b97\uff09<\/p>\n<p>\u5f53\u793e\u306e\u672c\u793e\u53ca\u3073\u55b6\u696d\u6240\u306f\u6771\u4eac\u3067\u3042\u308b\u304c\u3001\u5de5\u5834\u306f\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u533a\u57df\u5185\u3067\u3042\u308b\u3007\u3007\u770c\u25b3\u25b3\u5e02\u306b\u3042\u308b\u3002\u5de5\u5834\u304c\u8001\u673d\u5316\u3057\u3066\u3044\u305f\u305f\u3081\u65b0\u305f\u306b\u540c\u5e02\u5185\u306e\u25a1\u25a1\u5730\u533a\u306b\u65b0\u5de5\u5834\u3092\u5efa\u8a2d\u3057\u3066\u751f\u7523\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u5fa9\u8208\u7279\u533a\u6cd5\u7b2c37\u6761\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u5e73\u621028\u5e7410\u6708\uff11\u65e5\u306b\u8a8d\u5b9a\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3067\u3042\u308b\u25b3\u25b3\u5e02\u304b\u3089\u6307\u5b9a\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u5e73\u621030\u5e74\uff11\u670811\u65e5\u306b\u5de5\u5834\u3068\u6a5f\u68b0\u8a2d\u5099\u304c\u5b8c\u6210\u3057\u3001\u540c\u5e74\uff11\u670822\u65e5\u3088\u308a\u64cd\u696d\u3092\u958b\u59cb\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u25b3\u25b3\u5e02\u304b\u3089\u5e73\u621030\u5e74\uff14\u6708\uff12\u65e5\u306b\u5fa9\u8208\u63a8\u9032\u4e8b\u696d\u306e\u5b9f\u65bd\u306b\u4fc2\u308b\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u305f\u3081\u3001\u5e73\u621030\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u304d\u3001\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p style=\"margin-bottom: 15px;\">\u8a73\u7d30\u306f\u6b21\u306e\u901a\u308a\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u7a0e\u984d\u63a7\u9664\u524d\u306e\u6cd5\u4eba\u7a0e\u984d\uff1a59,750\u5343\u5186<br \/>\n<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5bfe\u8c61\u8a2d\u5099\u2460<\/span><\/p>\n<ul>\n<li>\u7a2e\u985e\uff1a\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e<\/li>\n<li>\u69cb\u9020\uff08\u7d30\u76ee\uff09\uff1a\u751f\u7523\u7528\u6a5f\u68b0\u5668\u5177\u88fd\u9020\u696d\u7528\u8a2d\u5099\uff08\u91d1\u5c5e\u52a0\u5de5\u6a5f\u68b0\u88fd\u9020\u8a2d\u5099\uff09<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d\uff1a150,000\u5343\u5186<\/li>\n<li>\u7a0e\u984d\u63a7\u9664\u5272\u5408\uff1a15\uff05<\/li>\n<\/ul>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5bfe\u8c61\u8a2d\u5099\u2461<\/span><\/p>\n<ul>\n<li>\u7a2e\u985e\uff1a\u5efa\u7269<\/li>\n<li>\u69cb\u9020\uff08\u7d30\u76ee\uff09\uff1a\u9244\u9aa8\u9020\uff08\u5de5\u5834\u7528\u305d\u306e\u4ed6\u306e\u3082\u306e\uff09<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d\uff1a120,000\u5343\u5186<\/li>\n<li>\u7a0e\u984d\u63a7\u9664\u5272\u5408\uff1a\uff18\uff05<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d\u306f\u306a\u304f\u3001\u305d\u306e\u4ed6\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u9069\u7528\u306f\u53d7\u3051\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u4eca\u56de\u306e\u5225\u8868\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5225\u8868\u306e\u8a18\u8f09\u4f8b<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-2-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-153728\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-2-1.png\" alt=\"\" width=\"1589\" height=\"2383\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-2-1.png 1589w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-2-1-200x300.png 200w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-2-1-682x1024.png 682w\" sizes=\"(max-width: 1589px) 100vw, 1589px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5225\u8868\u306e\u5404\u8a18\u8f09\u6b04\u306e\u8aac\u660e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff11\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u8a72\u5f53\u6761<\/span><\/strong><\/p>\n<p>\u7a0e\u984d\u63a7\u9664\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8a72\u5f53\u3059\u308b\u6761\u6587\u756a\u53f7\u3092\u3007\u3067\u56f2\u3080\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u9707\u707d\u7279\u4f8b\u6cd5\u7b2c17\u6761\u306e\uff12\u300d\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff12\u6b04\u3015\u4e8b\u696d\u306e\u5185\u5bb9\u53ca\u3073\u8a8d\u5b9a\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u540d\u79f0\u7b49\u3001\u63d0\u51fa\u4f01\u696d\u7acb\u5730\u4fc3\u9032\u8a08\u753b\u306e\u63d0\u51fa\u306e\u3042\u3063\u305f\u65e5\u7b49\u53c8\u306f\u907f\u96e3\u7b49\u6307\u793a\u304c\u89e3\u9664\u3055\u308c\u305f\u65e5\u7b49<\/span><\/strong><\/p>\n<p>\u4e0a\u8a18\u306e\u8a18\u8f09\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u63b2\u3052\u305f\u533a\u5206\u306b\u5f93\u3063\u3066\u8a18\u5165\u3002\u4e8b\u4f8b\u3067\u306f\u300c\u88fd\u9020\u696d\u3000\u3007\u3007\u770c\u25b3\u25b3\u5e02\u25a1\u25a1\u5730\u533a\u300d\u300c\u540c\u5de6\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff13\u6b04\u3015\u8cc7\u7523\u533a\u5206\uff1a\u7a2e\u985e\uff5e\u3014\uff15\u6b04\u3015\u8cc7\u7523\u533a\u5206\uff1a\u7d30\u76ee<\/span><\/strong><\/p>\n<p>\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u304a\u304a\u3080\u306d\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u8868\u7b2c\u4e00\u53ca\u3073\u5225\u8868\u4e8c\u306b\u5b9a\u3081\u308b\u300c\u7a2e\u985e\u300d\u3092<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u306b\u3001\u300c\u69cb\u9020\u3001\u8a2d\u5099\u306e\u7a2e\u985e\u53c8\u306f\u533a\u5206\u300d\u3092<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u306b\u3001\u300c\u7d30\u76ee\u300d\u3092<span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u306b\u300c\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u300d\u300c\u5efa\u7269\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u306b\u300c\u751f\u7523\u7528\u6a5f\u68b0\u5668\u5177\u88fd\u9020\u696d\u7528\u8a2d\u5099\u300d\u300c\u9244\u9aa8\u9020\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\u306b\u300c\u91d1\u5c5e\u52a0\u5de5\u6a5f\u68b0\u88fd\u9020\u8a2d\u5099\u300d\u300c\u5de5\u5834\u7528\u305d\u306e\u4ed6\u306e\u3082\u306e\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff16\u6b04\u3015\u8cc7\u7523\u533a\u5206\uff1a\u53d6\u5f97\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5f53\u8a72\u8cc7\u7523\u3092\u53d6\u5f97\u3001\u88fd\u4f5c\u53c8\u306f\u5efa\u8a2d\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u300c30.1.11\u300d\u300c30.1.11\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff17\u6b04\u3015\u8cc7\u7523\u533a\u5206\uff1a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5f53\u8a72\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u300c30.1.22\u300d\u300c30.1.22\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff18\u6b04\u3015\u53d6\u5f97\u4fa1\u984d\uff1a\u53d6\u5f97\u4fa1\u984d\u53c8\u306f\u88fd\u4f5c\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u8a72\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u53c8\u306f\u88fd\u4f5c\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u300c150,000,000\u300d\u300c120,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u5f53\u8a72\u56fa\u5b9a\u8cc7\u7523\u306e\u8cfc\u5165\u5bfe\u4fa1\u306e\u307f\u3067\u306a\u304f\u3001\u4ed8\u968f\u8cbb\u7528\uff08\u5f15\u53d6\u904b\u8cc3\u3084\u8cfc\u5165\u624b\u6570\u6599\u7b49\u3001\u8cfc\u5165\u306e\u305f\u3081\u306b\u8981\u3057\u305f\u8cbb\u7528\uff09\u3082\u542b\u307e\u308c\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\uff19\u6b04\u3015\u53d6\u5f97\u4fa1\u984d\uff1a\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308b\u7a4d\u7acb\u91d1\u8a08\u4e0a\u984d<\/span><\/strong><\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u7b2c42\u6761\u304b\u3089\u7b2c49\u6761\u307e\u3067\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308b\u5727\u7e2e\u984d\u3092\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u5834\u5408\u306e\u305d\u306e\u7a4d\u7acb\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u5727\u7e2e\u8a18\u5e33\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7a7a\u6b04\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301410\u6b04\u3015\u53d6\u5f97\u4fa1\u984d\uff1a\u5dee\u5f15\u6539\u5b9a\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u300c150,000,000\u300d\u300c120,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301411\u6b04\u3015\uff0810\uff09\u306e\u3046\u306110\uff05\u53c8\u306f\uff16\uff05\u9069\u7528\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u300110\uff05\u53c8\u306f\uff16\uff05\u306e\u63a7\u9664\u5272\u5408\u3068\u306a\u308b\u9069\u7528\u8cc7\u7523\u306e\u5404\u91d1\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u300c\uff10\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301412\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306b\u4fc2\u308b\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u69cb\u7bc9\u7269\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306b\u4fc2\u308b\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u300c\uff10\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301413\u6b04\u3015\uff0811\uff09\u306e\u8cc7\u7523\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u306e\u5408\u8a08\u984d\u304b\u3089<span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001150,000,000\uff0b120,000,000\uff0d0\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c270,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301414\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306b\u4fc2\u308b\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306b\u4fc2\u308b\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u3067\u3042\u308b\u300c120,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301415\u6b04\u3015\u301416\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u8a08\u7b97<\/span><\/strong><\/p>\n<p>\uff08<span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\uff09\u00d710\/100\uff0b<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u00d76\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092<span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u307e\u305f\u3001\uff08<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\uff09\u00d715\/100\uff0b<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u00d78\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f<span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\u306b\u300c\uff10\u300d\u3068\u8a18\u5165\u3057\u3001<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u306b\u306f\u3001\uff08270,000,000\uff0d120,000,000\uff09\u00d715\/100\uff0b120,000,000\u00d78\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c32,100,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301417\u6b04\u3015\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u8a08\u7b97\uff1a\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f0\uff0b32,100,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c32,100,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301418\u6b04\u3015\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d<\/span><\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_01a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff11\uff09<\/a><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span><\/span>\u306e\u300c<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u6cd5\u4eba\u7a0e\u984d\u300d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c59,750,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u516c\u76ca\u6cd5\u4eba\u3001\u5171\u540c\u7d44\u5408\u7b49\u306e\u5834\u5408\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_02a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff12\uff09<\/a>\u3001\u7279\u5b9a\u306e\u533b\u7642\u6cd5\u4eba\u306e\u5834\u5408\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/01_03a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff13\uff09<\/a><\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301419\u6b04\u3015\u5f53\u671f\u7a0e\u984d\u57fa\u6e96\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301418\u6b04\u3015<\/strong><\/span>\u00d720\/100\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f59,750,000\u00d720\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c11,950,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301420\u6b04\u3015\u5f53\u671f\u7a0e\u984d\u63a7\u9664\u53ef\u80fd\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\u3068<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c11,950,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301421\u6b04\u3015\u8abf\u6574\u524d\u6cd5\u4eba\u7a0e\u984d\u8d85\u904e\u69cb\u6210\u984d<\/span><\/strong><\/p>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e13\uff08\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306e\u7279\u4f8b\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5225\u8868\uff16\uff0827\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u3014\uff17\u306e\u3258\u6b04\u3015\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u5f53\u8a72\u7279\u4f8b\u3092\u53d7\u3051\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7a7a\u6b04\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0a\u8a18\u5225\u8868\uff16\uff0827\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u5206\u304b\u3089\u3001\u756a\u53f7\u304c\uff16\uff0828\uff09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u65b0\u69d8\u5f0f\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/03\/06_28.pdf\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09\u3002<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301422\u6b04\u3015\u5f53\u671f\u7a0e\u984d\u63a7\u9664\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\u300c\uff10\u300d\uff09\u3002\u4e8b\u4f8b\u3067\u306f11,950,000\uff0d0\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c11,950,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\u524d\u671f\u7e70\u8d8a\u5206\u3015\u6b04\uff1a\u301423\u6b04\u3015\uff5e\u301427\u6b04\u3015<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\u306e\u300c\u8a08\u300d\u306b\u91d1\u984d\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #800000;\"><strong>\u301423\u6b04\u3015<\/strong><\/span>\uff5e<span style=\"color: #800000;\"><strong>\u301427\u6b04\u3015<\/strong><\/span>\u306b\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u7b49\u306b\u57fa\u3065\u3044\u3066\u8a18\u5165\u3059\u308b\u3002<br \/>\n<span style=\"color: #800000;\"><strong>\u301423\u6b04\u3015<\/strong><\/span>\uff1a<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span><br \/>\n<span style=\"color: #800000;\"><strong>\u301424\u6b04\u3015<\/strong><\/span>\uff1a<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\u306e\u300c\u8a08\u300d<br \/>\n<span style=\"color: #800000;\"><strong>\u301425\u6b04\u3015<\/strong><\/span>\uff1a<span style=\"color: #800000;\"><strong>\u301423\u6b04\u3015<\/strong><\/span>\u3068<span style=\"color: #800000;\"><strong>\u301424\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u5c11\u306a\u3044\u91d1\u984d<br \/>\n<span style=\"color: #800000;\"><strong>\u301426\u6b04\u3015<\/strong><\/span>\uff1a\u5225\u8868\uff16\uff0827\uff09<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span><\/span>\u306e\u3014\uff17\u306e\u3257\u6b04\u3015\u306e\u91d1\u984d<br \/>\n<span style=\"color: #800000;\"><strong>\u301427\u6b04\u3015<\/strong><\/span>\uff1a<span style=\"color: #800000;\"><strong>\u301425\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301426\u6b04\u3015<\/strong><\/span><br \/>\n\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\u3059\u3079\u3066\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u69d8\u5f0f\u5909\u66f4\u306b\u3064\u3044\u3066\u4e0a\u8a18\u53c2\u7167\u3002<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u301428\u6b04\u3015\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301422\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u301427\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f11,950,000\uff0b0\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c11,950,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\">\u3014\u7fcc\u671f\u7e70\u8d8a\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306e\u8a08\u7b97\u3015\u6b04<\/span><\/strong><\/p>\n<p>\u524d\u671f\u306b\u672c\u5225\u8868\u3092\u4f5c\u6210\u3057\u3066\u304a\u308a\u3001\u305d\u306e<span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span>\u306e\u300c\u8a08\u300d\u306b\u91d1\u984d\u306e\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u524d\u671f\u5225\u8868<span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u5f53\u671f\u306e<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3068\u3082\u306b\u8ee2\u8a18\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u671f\u306e<span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\u304c<span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span>\u3088\u308a\u3082\u591a\u3044\u5834\u5408\u306b\u306f\u3001\u300c\u5f53\u671f\u5206\u300d\u6b04\u306e\u3046\u3061<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\u306b\u306f<span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u3001<span style=\"color: #800000;\"><strong>\u301430\u6b04\u3015<\/strong><\/span>\u306b\u306f<span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u305d\u308c\u305e\u308c\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001<span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span>\u306b\u306f<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301430\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u3001\u300c\u5408\u8a08\u300d\u6b04\u306b<span style=\"color: #800000;\"><strong>\u301431\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u305d\u308c\u305e\u308c\u300c32,100,000\u300d\u300c11,950,000\u300d\u300c20,150,000\u300d\u300c20,150,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\u6a5f\u68b0\u8a2d\u5099\u7b49\u306e\u6982\u8981\u3015\u6b04<\/span><\/strong><\/p>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\uff08\u9707\u707d\u7279\u4f8b\u6cd5\u7b2c17\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u8868\u306e\u5404\u53f7\u306e\u7b2c\uff15\u6b04\u306b\u63b2\u3052\u308b\u8cc7\u7523\u7b49\uff09\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306e\u8a73\u7d30\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u3053\u306e\u6b04\u306e\u8a18\u8f09\u306b\u4ee3\u3048\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2017\/pdf\/shintoku01.pdf\" target=\"_blank\">\u5fa9\u8208\u7523\u696d\u96c6\u7a4d\u533a\u57df\u306b\u304a\u3051\u308b\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868\uff08\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\u9707\uff11\uff09\uff09<\/a>\u300d\u306e\u6240\u8981\u6b04\u3092\u8a18\u8f09\u3057\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002\u4e8b\u4f8b\u3067\u306f\u5f53\u8a72\u4ed8\u8868\uff08\u4e0b\u8a18\u53c2\u7167\uff09\u3092\u6dfb\u4ed8\u3057\u3001\u300c\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\u9707\uff11\uff09\u3092\u53c2\u7167\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-153437\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-3.png\" alt=\"\" width=\"1620\" height=\"2336\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-3.png 1620w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-3-208x300.png 208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/06\/hojin_shinkokusho_kakikata27-3-710x1024.png 710w\" sizes=\"(max-width: 1620px) 100vw, 1620px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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