{"id":154527,"date":"2018-08-09T10:16:07","date_gmt":"2018-08-09T01:16:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=154527"},"modified":"2018-08-07T16:48:11","modified_gmt":"2018-08-07T07:48:11","slug":"consumption-article-127","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-127\/","title":{"rendered":"\u3014\uff31\uff06\uff21\u30fb\u53d6\u6271\u901a\u9054\u304b\u3089\u307f\u305f\u3015\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u7fa9\u52d9\u7b49\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\uff31\uff06\uff21\u30fb\u53d6\u6271\u901a\u9054\u304b\u3089\u307f\u305f\u3015<br \/>\n<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u7fa9\u52d9\u7b49\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5cf6\u6dfb\u3000\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7dcf\u8ad6\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2460\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=8\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d\uff11<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5fc5\u8981\u306a\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308c\u3070\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u540d\u79f0\u3092\u554f\u308f\u305a\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a72\u5f53\u3059\u308b\uff08\u624b\u66f8\u304d\u306e\u9818\u53ce\u66f8\u3067\u3082\u53ef\uff09\u3002<\/span><!--more--><\/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: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u3078\uff09\u3000\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"border-bottom: solid 2px #B22222;\">\uff08\u81ea\u3089\u8ffd\u8a18\u3084\u4fee\u6b63\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff09<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2462\u3000\u767b\u9332\u65e5\u304b\u3089\u767b\u9332\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u307e\u3067\u306e\u9593\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<\/div>\n<p>\u767b\u9332\u65e5\u304b\u3089\u901a\u77e5\u3092\u53d7\u3051\u308b\u307e\u3067\u306e\u9593\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u3001\u767b\u9332\u756a\u53f7\u3084\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u8a18\u8f09\u3057\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u305f\u8acb\u6c42\u66f8\u3092\u6539\u3081\u3066\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u306b\u767b\u9332\u756a\u53f7\u306a\u3069\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u3057\u3066\u4e0d\u8db3\u3059\u308b\u4e8b\u9805\u3092\u76f8\u624b\u65b9\u306b\u66f8\u9762\u7b49\u3067\u901a\u77e5\u3059\u308b\u3053\u3068\u3067\u3001\u65e2\u306b\u4ea4\u4ed8\u3057\u305f\u8acb\u6c42\u66f8\u3068\u5408\u308f\u305b\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4ea4\u4ed8\u7fa9\u52d9\u306e\u514d\u9664\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2463\u3000\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u306e\uff13\u4e07\u5186\u672a\u6e80\u306e\u5224\u5b9a\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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=10\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d\uff19<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u3067\u3042\u308a\u3001\u3053\u306e\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u304b\u3069\u3046\u304b\u306f\u3001\uff11\u56de\u306e\u53d6\u5f15\u306e\u7a0e\u8fbc\u4fa1\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u304b\u3069\u3046\u304b\u3067\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"border-bottom: solid 2px #B22222;\">\uff11\u5546\u54c1\uff08\u5207\u7b26\uff11\u679a\uff09\u3054\u3068\u306e\u91d1\u984d\u3084\u3001\u6708\u307e\u3068\u3081\u7b49\u306e\u91d1\u984d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/span><\/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><strong>\u300a\u5177\u4f53\u4f8b\u300b<\/strong><br \/>\n\u6771\u4eac\uff0d\u5927\u962a\u9593\u306e\u65b0\u5e79\u7dda\u306e\u5927\u4eba\u904b\u8cc3\u304c13,000\u5186\u3067\u3042\u308a\u3001\uff14\u4eba\u5206\u306e\u904b\u9001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\uff14\u4eba\u5206\u306e52,000\u5186\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2464\u3000\u7279\u6025\u6599\u91d1\u30fb\u5165\u5834\u6599\u91d1<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=10\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d10<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p><span style=\"border-bottom: solid 2px #B22222;\">\u7279\u6025\u6599\u91d1\u3001\u6025\u884c\u6599\u91d1\u53ca\u3073\u5bdd\u53f0\u6599\u91d1\u306f\u3001\u65c5\u5ba2\u306e\u904b\u9001\u306b\u76f4\u63a5\u7684\u306b\u9644\u5e2f\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u5165\u5834\u6599\u91d1\u3084\u624b\u56de\u54c1\u6599\u91d1\u306f\u3001\u65c5\u5ba2\u306e\u904b\u9001\u306b\u76f4\u63a5\u7684\u306b\u9644\u5e2f\u3059\u308b\u5bfe\u4fa1\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2465\u3000\u5378\u58f2\u5e02\u5834\u3092\u901a\u3058\u305f\u59d4\u8a17\u8ca9\u58f2<\/strong><\/h4>\n<\/div>\n<p>\u5378\u58f2\u5e02\u5834\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5378\u58f2\u5e02\u5834\u306b\u304a\u3044\u3066\u3001\u5378\u58f2\u306e\u696d\u52d9\u3068\u3057\u3066\u51fa\u8377\u8005\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u304c\u884c\u3046\u751f\u9bae\u98df\u6599\u54c1\u7b49\u306e\u8ca9\u58f2\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u3068\u3057\u3066\u3001\u51fa\u8377\u8005\u304b\u3089\u751f\u9bae\u98df\u6599\u54c1\u7b49\u3092\u8cfc\u5165\u3057\u305f\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u751f\u9bae\u98df\u6599\u54c1\u7b49\u3092\u8cfc\u5165\u3057\u305f\u4e8b\u696d\u8005\u306f\u3001\u5378\u58f2\u306e\u696d\u52d9\u3092\u884c\u3046\u4e8b\u696d\u8005\u306a\u3069\u5a92\u4ecb\u53c8\u306f\u53d6\u6b21\u304e\u306b\u4fc2\u308b\u696d\u52d9\u3092\u884c\u3046\u8005\u304c\u4f5c\u6210\u3059\u308b\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2466\u3000\u8fb2\u5354\u7b49\u3092\u901a\u3058\u305f\u59d4\u8a17\u8ca9\u58f2<\/strong><\/h4>\n<\/div>\n<p>\u8fb2\u5354\u7b49\u306e\u7d44\u5408\u54e1\u305d\u306e\u4ed6\u306e\u69cb\u6210\u54e1\u304c\u3001\u8fb2\u5354\u7b49\u306b\u5bfe\u3057\u3066\u3001\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f\u304b\u3064\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u306b\u3088\u308a\u8ca9\u58f2\u3092\u59d4\u8a17\u3057\u305f\u3001\u8fb2\u6797\u6c34\u7523\u7269\u306e\u8ca9\u58f2\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u3068\u3057\u3066\u3001\u7d44\u5408\u54e1\u7b49\u304b\u3089\u8cfc\u5165\u8005\u306b\u5bfe\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f\u53ca\u3073\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u3068\u306f\u3001\u6b21\u306e\u3082\u306e\u3092\u3044\u3046\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: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f<br \/>\n\u51fa\u8377\u3057\u305f\u8fb2\u6797\u6c34\u7523\u7269\u306b\u3064\u3044\u3066\u3001\u58f2\u5024\u3001\u51fa\u8377\u6642\u671f\u3001\u51fa\u8377\u5148\u7b49\u306e\u6761\u4ef6\u3092\u4ed8\u3051\u305a\u306b\u305d\u306e\u8ca9\u58f2\u3092\u59d4\u8a17\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u5171\u540c\u8a08\u7b97\u65b9\u5f0f<br \/>\n\u4e00\u5b9a\u306e\u671f\u9593\u306b\u304a\u3051\u308b\u8fb2\u6797\u6c34\u7523\u7269\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u305d\u306e\u8fb2\u6797\u6c34\u7523\u7269\u306e\u7a2e\u985e\u3001\u54c1\u8cea\u3001\u7b49\u7d1a\u305d\u306e\u4ed6\u306e\u533a\u5206\u3054\u3068\u306b\u5e73\u5747\u3057\u305f\u4fa1\u683c\u3092\u3082\u3063\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u7cbe\u7b97\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8fb2\u6797\u6c34\u7523\u7269\u3092\u8cfc\u5165\u3057\u305f\u4e8b\u696d\u8005\u306f\u3001\u8fb2\u5354\u7b49\u304c\u4f5c\u6210\u3059\u308b\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2467\u3000\u81ea\u52d5\u8ca9\u58f2\u6a5f\u53ca\u3073\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306e\u7bc4\u56f2<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=10\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d11<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u81ea\u52d5\u8ca9\u58f2\u6a5f\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3084\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u3068\u306f\u3001\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u81ea\u52d5\u3067\u884c\u308f\u308c\u308b\u6a5f\u68b0\u88c5\u7f6e\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u6a5f\u68b0\u88c5\u7f6e\u306e\u307f\u3067\u3001\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u5b8c\u7d50\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306b\u3088\u308b\u98f2\u98df\u6599\u54c1\u306e\u8ca9\u58f2\u306e\u307b\u304b\u3001\u30b3\u30a4\u30f3\u30ed\u30c3\u30ab\u30fc\u3084\u30b3\u30a4\u30f3\u30e9\u30f3\u30c9\u30ea\u30fc\u7b49\u306b\u3088\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u3088\u3046\u306b\u6a5f\u68b0\u88c5\u7f6e\u306e\u307f\u306b\u3088\u308a\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u5b8c\u7d50\u3059\u308b\u3082\u306e\u304c\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u5c0f\u58f2\u5e97\u5185\u306b\u8a2d\u7f6e\u3055\u308c\u305f\u30bb\u30eb\u30d5\u30ec\u30b8\u3092\u901a\u3058\u305f\u8ca9\u58f2\u306e\u3088\u3046\u306b\u3001\u6a5f\u68b0\u88c5\u7f6e\u306b\u3088\u308a\u5358\u306b\u7cbe\u7b97\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3060\u3051\u306e\u3082\u306e\u3084\u3001\u81ea\u52d5\u5238\u58f2\u6a5f\u306e\u3088\u3046\u306b\u3001\u4ee3\u91d1\u306e\u53d7\u9818\u3068\u5238\u985e\u306e\u767a\u884c\u306f\u305d\u306e\u6a5f\u68b0\u88c5\u7f6e\u3067\u884c\u308f\u308c\u308b\u3082\u306e\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306f\u5225\u9014\u884c\u308f\u308c\u308b\u3088\u3046\u306a\u3082\u306e\u306f\u3001\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3084\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u542b\u307e\u308c\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u65b9\u6cd5\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800000;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2468\u3000\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=9\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d\uff17<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=10\" target=\"_blank\">\uff13\uff0d\uff18<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u59d4\u8a17\u8ca9\u58f2\u306e\u5834\u5408\u3001\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u59d4\u8a17\u8005\u306a\u306e\u3067\u3001\u672c\u6765\u3001\u59d4\u8a17\u8005\u304c\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u53d7\u8a17\u8005\u304c\u59d4\u8a17\u8005\u3092\u4ee3\u7406\u3057\u3066\u3001\u59d4\u8a17\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u3001\u59d4\u8a17\u8005\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3092\u3001\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\uff08\u4ee3\u7406\u4ea4\u4ed8\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u6b21\u306e\uff08\u30a4\uff09\u53ca\u3073\uff08\u30ed\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u5a92\u4ecb\u53c8\u306f\u53d6\u6b21\u304e\u3092\u884c\u3046\u8005\u3067\u3042\u308b\u53d7\u8a17\u8005\u304c\u3001\u59d4\u8a17\u8005\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u3001\u81ea\u5df1\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u3001\u59d4\u8a17\u8005\u306b\u4ee3\u308f\u3063\u3066\u3001\u8cfc\u5165\u8005\u306b\u4ea4\u4ed8\u3057\u3001\u53c8\u306f\u63d0\u4f9b\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: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u59d4\u8a17\u8005\u53ca\u3073\u53d7\u8a17\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u59d4\u8a17\u8005\u304c\u53d7\u8a17\u8005\u306b\u3001\u81ea\u5df1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u65e8\u3092\u53d6\u5f15\u524d\u307e\u3067\u306b\u901a\u77e5\u3057\u3066\u3044\u308b\u3053\u3068\uff08<span style=\"border-bottom: solid 2px #B22222;\">\u901a\u77e5\u306e\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u500b\u3005\u306e\u53d6\u5f15\u306e\u90fd\u5ea6\u3001\u4e8b\u524d\u306b\u767b\u9332\u756a\u53f7\u3092\u66f8\u9762\u7b49\u306b\u3088\u308a\u901a\u77e5\u3059\u308b\u65b9\u6cd5\u306e\u307b\u304b\u3001\u4f8b\u3048\u3070\u3001\u57fa\u672c\u5951\u7d04\u7b49\u306b\u3088\u308a\u59d4\u8a17\u8005\u306e\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u306a\u3069\u304c\u3042\u308b\u3002<\/span>\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u53d7\u8a17\u8005\u306e\u5bfe\u5fdc\u53ca\u3073\u59d4\u8a17\u8005\u306e\u5bfe\u5fdc\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\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:#CD5C5C;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u300a\u53d7\u8a17\u8005\u306e\u5bfe\u5fdc\u300b<\/span><\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\u30a4\uff09<\/span>\u3000\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u53c8\u306f\u63d0\u4f9b\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\u30ed\uff09<\/span>\u3000\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u53c8\u306f\u63d0\u4f9b\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u3092\u901f\u3084\u304b\u306b\u59d4\u8a17\u8005\u306b\u4ea4\u4ed8\u53c8\u306f\u63d0\u4f9b\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000<span style=\"border-bottom: solid 2px #B22222;\">\u59d4\u8a17\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u8907\u6570\u306e\u59d4\u8a17\u8005\u306e\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408\u3084\u3001\u591a\u6570\u306e\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u65e5\u3005\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306a\u3069\u3067\u3001\u30b3\u30d4\u30fc\u304c\u5927\u91cf\u306b\u306a\u308b\u306a\u3069\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u305d\u306e\u3082\u306e\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3068\u76f8\u4e92\u306e\u95a2\u9023\u304c\u660e\u78ba\u306a\u3001\u7cbe\u7b97\u66f8\u7b49\u306e\u66f8\u985e\u7b49\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4ea4\u4ed8\u3057\u305f\u5f53\u8a72\u7cbe\u7b97\u66f8\u7b49\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/span><\/span><\/p>\n<\/div>\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:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"><strong>\u300a\u59d4\u8a17\u8005\u306e\u5bfe\u5fdc\u300b<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30a4\uff09<\/span>\u3000\u81ea\u5df1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u65e8\u3092\u901f\u3084\u304b\u306b\u53d7\u8a17\u8005\u306b\u901a\u77e5\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30ed\uff09<\/span>\u3000\u59d4\u8a17\u8005\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u3001\u53d7\u8a17\u8005\u304c\u59d4\u8a17\u8005\u306b\u4ee3\u308f\u3063\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u59d4\u8a17\u8005\u306b\u304a\u3044\u3066\u3082\u3001\u53d7\u8a17\u8005\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2469\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306b\u4fc2\u308b\u4e8b\u696d\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<\/strong><\/h4>\n<\/div>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u304c\u4e8b\u696d\u3068\u3057\u3066\u884c\u3046\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308a\u3001\u696d\u52d9\u57f7\u884c\u7d44\u5408\u54e1\u7b49\u304c\u3001\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u305f\u5c4a\u51fa\u66f8\u3092\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4efb\u610f\u7d44\u5408\u7b49\u306e\u3044\u305a\u308c\u304b\u306e\u7d44\u5408\u54e1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u305d\u306e\u5199\u3057\u306e\u4fdd\u5b58\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u305f\u7d44\u5408\u54e1\u304c\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u4ea4\u4ed8\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u300d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d44\u5408\u54e1\u5168\u54e1\u306e\u3082\u306e\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/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: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u305d\u306e\u4efb\u610f\u7d44\u5408\u7b49\u306e\u3001\u3044\u305a\u308c\u304b\u306e\u7d44\u5408\u54e1\u306e\u300c\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u300d\uff08\u4e00\u53c8\u306f\u8907\u6570\u306e\u7d44\u5408\u54e1\u306e\u300c\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u300d\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\uff61\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u305d\u306e\u4efb\u610f\u7d44\u5408\u7b49\u306e\u540d\u79f0<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u246a\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u305d\u308c\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u306e\u5171\u6709\u8cc7\u7523\u306e\u8b72\u6e21\u7b49<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=9\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d\uff15<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u3068\u8cc7\u7523\u3092\u5171\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u3084\u8cb8\u4ed8\u3051\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u6709\u8005\u3054\u3068\u306b\u53d6\u5f15\u3092\u5408\u7406\u7684\u306b\u533a\u5206\u3057\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u76f8\u624b\u65b9\u306e\u6c42\u3081\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6240\u6709\u5272\u5408\u306b\u5fdc\u3058\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u246b\u3000\u8a18\u53f7\u30fb\u756a\u53f7\u306b\u3088\u308b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u306e\u8a18\u8f09<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=8\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d\uff13<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u767b\u9332\u756a\u53f7\u3068\u7d10\u4ed8\u3051\u3066\u7ba1\u7406\u3055\u308c\u3066\u3044\u308b\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u8868\u306a\u3069\u3092\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u76f8\u624b\u5148\u306e\u9593\u3067\u5171\u6709\u3057\u3066\u304a\u308a\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u8cb7\u624b\u306b\u304a\u3044\u3066\u3082\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u304b\u3089\u767b\u9332\u756a\u53f7\u304c\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f15\u5148\u30b3\u30fc\u30c9\u306e\u8868\u793a\u306b\u3088\u308a\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u300d\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u308b\u540d\u79f0\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u306b\u96fb\u8a71\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\u3057\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u4e8b\u696d\u8005\u304c\u7279\u5b9a\u3067\u304d\u308b\u5834\u5408\u3001\u5c4b\u53f7\u3084\u7701\u7565\u3057\u305f\u540d\u79f0\u306a\u3069\u306e\u8a18\u8f09\u3067\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u246c\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u7aef\u6570\u51e6\u7406<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=11\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d12<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u3042\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3064\u304d\u3001\u7a0e\u7387\u3054\u3068\u306b\uff11\u56de\u306e\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5207\u4e0a\u3052\u3001\u5207\u6368\u3066\u3001\u56db\u6368\u4e94\u5165\u306a\u3069\u306e\u7aef\u6570\u51e6\u7406\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u4efb\u610f\u306e\u65b9\u6cd5\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000<span style=\"border-bottom: solid 2px #B22222;\">\u4e00\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u500b\u3005\u306e\u5546\u54c1\u3054\u3068\u306b\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u8a08\u7b97\u3057\u3001\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u51e6\u7406\u3092\u884c\u3044\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u6d88\u8cbb\u7a0e\u984d\u7b49\u3068\u3057\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u246d\u3000\u9069\u683c\u8acb\u6c42\u66f8\u3068\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3092\u4e00\u306e\u66f8\u985e\u3067\u4ea4\u4ed8\u3059\u308b\u5834\u5408<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=12\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d16<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p><span style=\"border-bottom: solid 2px #B22222;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u305d\u308c\u305e\u308c\u306b\u5fc5\u8981\u306a\u8a18\u8f09\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u4e00\u679a\u306e\u66f8\u985e\u3067\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f53\u6708\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u524d\u6708\u5206\u306e\u8ca9\u58f2\u5968\u52b1\u91d1\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308c\u3070\u3001\uff11\u679a\u306e\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d99\u7d9a\u3057\u3066\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u53ca\u3073\u305d\u306e\u91d1\u984d\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u7a0e\u7387\u3054\u3068\u306b\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\uff08\u7d14\u984d\u4e3b\u7fa9\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u246e\u3000\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<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\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=8\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff13\uff0d\uff11<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306f\u3001\u4e00\u306e\u66f8\u985e\u306e\u307f\u3067\u5168\u3066\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u5fc5\u8981\u306f\u306a\u304f\u3001\u4ea4\u4ed8\u3055\u308c\u305f\u8907\u6570\u306e\u66f8\u985e\u76f8\u4e92\u306e\u95a2\u9023\u304c\u660e\u78ba\u3067\u3042\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f15\u5185\u5bb9\u3092\u6b63\u78ba\u306b\u8a8d\u8b58\u3067\u304d\u308b\u65b9\u6cd5\uff08\u4f8b\u3048\u3070\u3001\u8acb\u6c42\u66f8\u306b\u7d0d\u54c1\u66f8\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u306a\u3069\uff09\u3067\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u308c\u3070\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u305d\u306e\u8907\u6570\u306e\u66f8\u985e\u306e\u5168\u4f53\u306b\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u246f\u3000\u5e73\u621035\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u306e\u8acb\u6c42\u66f8\u3078\u306e\u767b\u9332\u756a\u53f7\u306e\u8a18\u8f09<\/strong><\/h4>\n<\/div>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306b\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u3066\u3082\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u306f\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u9593\uff08\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u304b\u3089\u5e73\u621035\u5e74\uff19\u670830\u65e5\u307e\u3067\uff09\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3067\u3042\u308b\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306b\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li id=\"a0018005-136\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0018005-136.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ&amp;A\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09<\/a>\u300d<\/li>\n<li id=\"a0018005-135\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054<\/a>\u300d<\/li>\n<li id=\"a0018005-135\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/index.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u7b49\u306e\u69d8\u5f0f<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5fc5\u8981\u306a\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u540d\u79f0\u3092\u554f\u308f\u305a\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a72\u5f53\u3059\u308b\uff08\u624b\u66f8\u304d\u306e\u9818\u53ce\u66f8\u3067\u3082\u53ef\uff09\u3002<br \/>\n\uff08\u30a4\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<br \/>\n\uff08\u30ed\uff09\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<br \/>\n\uff08\u30cf\uff09\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09<br \/>\n\uff08\u30cb\uff09\u3000\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u91d1\u984d\u53ca\u3073\u9069\u7528\u7a0e\u7387<br \/>\n\uff08\u30db\uff09\u3000\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<br \/>\n\uff08\u3078\uff09\u3000\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/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":[188,177,167,181,290],"tags":[335],"backnumber":[1956],"series":[838],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:44:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154527"}],"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=154527"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154527\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=154527"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=154527"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=154527"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=154527"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=154527"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}