{"id":156111,"date":"2018-11-01T10:19:39","date_gmt":"2018-11-01T01:19:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=156111"},"modified":"2018-11-29T16:00:48","modified_gmt":"2018-11-29T07:00:48","slug":"corporation-article-724","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-724\/","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c61\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c61\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c60\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-722\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c62\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-725\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; 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target=\"_blank\">\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08\u30bf\u30c3\u30af\u30b9\u30fb\u30d8\u30a4\u30d6\u30f3\u5bfe\u7b56\u7a0e\u5236\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u305d\u308c\u305e\u308c\u516c\u8868\u3055\u308c\u305f\u3002\u3044\u305a\u308c\u3068\u3082\u3001\u5916\u56fd\u3067\u7d44\u7e54\u518d\u7de8\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6211\u304c\u56fd\u306e\u8ab2\u7a0e\u95a2\u4fc2\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u5185\u5bb9\u3067\u3042\u308b\uff08\u306a\u304a\u3001\u5f8c\u8005\u306e\u5831\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5730\u306b\u304a\u3051\u308b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3001\u30d1\u30b9\u30b9\u30eb\u30fc\u8ab2\u7a0e\u3082\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7c73\u56fd\u5b50\u4f1a\u793e\u540c\u58eb\u304c\u5408\u4f75\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u682a\u4e3b\u304c\u65e5\u672c\u6cd5\u4eba\u3067\u3042\u308b\u3068\u304d\u306b\u3001\u5f53\u8a72\u65e5\u672c\u6cd5\u4eba\u304c\u3001\u682a\u4e3b\u3068\u3057\u3066\u3001\u65e5\u672c\u3067\u3069\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u95a2\u4fc2\u306b\u306a\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3002\u3082\u3061\u308d\u3093\u3001\u7c73\u56fd\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u95a2\u4fc2\u306f\u7c73\u56fd\u6cd5\u306e\u554f\u984c\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u5831\u544a\u66f8\u306e\u5bfe\u8c61\u304b\u3089\u306f\u9664\u5916\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3084\u3084\u5b9f\u52d9\u306e\u30cb\u30fc\u30ba\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u5f37\u5f15\u306a\u89e3\u91c8\u3092\u3057\u305f\u5831\u544a\u66f8\u3067\u3042\u308b\u3068\u3044\u3046\u6279\u5224\u3082\u306a\u3044\u308f\u3051\u3067\u3082\u306a\u3044\u304c\u3001\u30a2\u30ab\u30c7\u30df\u30c3\u30af\u306a\u5206\u6790\u306f\u7f6e\u3044\u3066\u304a\u3044\u3066\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u53c2\u8003\u306b\u3059\u3079\u304d\u5831\u544a\u66f8\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u8a00\u3048\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u56fd\u7a0e\u5c40\u306e\u898b\u89e3<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5e73\u621022\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u5e73\u621022\u5e74\u5ea6\u304b\u3089\u5e73\u621028\u5e74\u5ea6\u307e\u3067\u306b\u516c\u8868\u3055\u308c\u305f\u6539\u6b63\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u3067\u306f\u3001\u6761\u6587\u304b\u3089\u660e\u78ba\u306a\u3082\u306e\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u308a\u3001\u7279\u8a18\u3059\u3079\u304d\u4e8b\u9805\u306f\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5e73\u621022\u5e74\uff18\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/100810\/index.htm\" 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/101006\/pdf\/11.pdf\" target=\"_blank\">\u554f11<\/a>\u3067\u306f\u3001\u5b9f\u5728\u6027\u306e\u306a\u3044\u8cc7\u7523\u304c\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u8aad\u3057\u3066\u304a\u304f\u4fa1\u5024\u306f\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u5e73\u621022\u5e74\uff12\u670822\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/bunshokaito\/hojin\/100222\/index.htm\" target=\"_blank\">\u4f01\u696d\u518d\u751f\u7a0e\u5236\u9069\u7528\u5834\u9762\u306b\u304a\u3044\u3066DES\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u50b5\u6a29\u7b49\u306e\u8a55\u4fa1\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002\u7279\u8a18\u3059\u3079\u304d\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u975e\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u53d7\u3051\u5165\u308c\u305f\u50b5\u6a29\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u50b5\u6a29\u8005\u304c\u6709\u3059\u308b\u50b5\u6a29\u306e\u3046\u3061\u306bDES\u306e\u5bfe\u8c61\u3068\u3055\u308c\u306a\u304b\u3063\u305f\u50b5\u6a29\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3001DES\u306e\u5bfe\u8c61\u3068\u306a\u308b\u50b5\u6a29\u304c\u50b5\u52d9\u8005\u306e\u682a\u5f0f\u306b\u5909\u308f\u308b\u305f\u3081\u3001DES\u306e\u5bfe\u8c61\u3068\u3055\u308c\u306a\u304b\u3063\u305f\u50b5\u6a29\u306f\u3001DES\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u50b5\u6a29\uff08\u682a\u5f0f\uff09\u306b\u512a\u5148\u3057\u3066\u56de\u53ce\u3055\u308c\u308b\u300d\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4f8b\u3048\u3070\u3001\u50b5\u6a29\u8005\u306e\u6709\u3059\u308b1,000\uff08\u7c3f\u4fa1\uff09\u306e\u50b5\u6a29\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5408\u7406\u7684\u306a\u56de\u53ce\u53ef\u80fd\u984d\u304c900\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u50b5\u6a29\u306e\u3046\u3061800\u3092DES\u306e\u5bfe\u8c61\u3068\u3057\u306a\u3044\u50b5\u6a29\u3068\u3057\u3001200\u3092DES\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3068\u304d\u306f\u3001DES\u306e\u5bfe\u8c61\u3068\u306a\u308b\u50b5\u6a29\uff08200\uff09\u306e\u8a55\u4fa1\u984d\u306f\u3001DES\u306e\u5bfe\u8c61\u3068\u3055\u308c\u306a\u304b\u3063\u305f\u50b5\u6a29\uff08800\uff09\u3092\u542b\u3093\u3060\u56de\u53ce\u53ef\u80fd\u984d\uff08900\uff09\u304b\u3089\u3001DES\u306e\u5bfe\u8c61\u3068\u3055\u308c\u306a\u304b\u3063\u305f\u50b5\u6a29\u306e\u50b5\u6a29\u91d1\u984d\uff08800\uff09\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\uff08100\uff09\u3068\u306a\u308a\u307e\u3059\uff08\u3053\u306e\u5834\u5408\u3001\u50b5\u52d9\u6d88\u6ec5\u76ca100\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\uff09\u3002\uff09<\/p>\n<\/div>\n<p>\u3068\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u7d4c\u6e08\u7523\u696d\u653f\u7b56\u5c40\u7523\u696d\u518d\u751f\u8ab2\u9577\u306e\u79c1\u7684\u7814\u7a76\u4f1a\u3067\u3042\u308b\u300c\u4e8b\u696d\u518d\u751f\u306b\u4fc2\u308bDES\u7814\u7a76\u4f1a\u300d\u304c\u516c\u8868\u3057\u305f\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/desreport.pdf\" target=\"_blank\">\u4e8b\u696d\u518d\u751f\u306b\u4fc2\u308bDES\uff08Debt Equity Swap:\u50b5\u52d9\u306e\u682a\u5f0f\u5316\uff09\u7814\u7a76\u4f1a\u5831\u544a\u66f8<\/a>\u300d\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5e73\u621025\u5e74\uff19\u670826\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/bunshokaito\/hojin\/130926\/index.htm\" target=\"_blank\">\u540c\u4e00\u306e\u8005\u306b\u3088\u308b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u9593\u306b\u304a\u3044\u3066\u3001\u4e00\u65b9\u304c\u6c11\u4e8b\u518d\u751f\u8a08\u753b\u306b\u57fa\u3065\u304d\u3001\u300e100\uff05\u6e1b\u8cc7\u300f\u53ca\u3073\u300e\u50b5\u6a29\u306e\u73fe\u7269\u51fa\u8cc7\u3092\u53d7\u3051\u3066\u65b0\u682a\u3092\u767a\u884c\u3059\u308bDES\u300f\u3092\u540c\u65e5\u306b\u884c\u3063\u305f\u5834\u5408\u306e\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u306b\u3064\u3044\u3066<\/a>\u300d\u3067\u306f\u3001100\uff05\u6e1b\u8cc7\u524d\u306b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308a\u3001100\uff05\u6e1b\u8cc7\uff0bDES\u306b\u3088\u308a\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u6210\u7acb\u3057\u305f\u4e8b\u614b\u306b\u5bfe\u3057\u3066\u3001100\uff05\u6e1b\u8cc7\u306b\u3088\u308a\u4e00\u77ac\u3060\u3051\u652f\u914d\u95a2\u4fc2\u304c\u9014\u5207\u308c\u305f\u3068\u89e3\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001100\uff05\u6e1b\u8cc7\u524d\u304b\u3089\u652f\u914d\u95a2\u4fc2\u304c\u7d99\u7d9a\u3057\u3066\u3044\u305f\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u3001\u5e73\u621023\u5e7412\u670826\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/bunshokaito\/hojin\/111226\/index.htm\" target=\"_blank\">\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u9069\u683c\u5408\u4f75\u306b\u3088\u308a\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u4fc2\u308b\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u5e73\u621024\u5e74\uff18\u6708\uff13\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/sapporo\/bunshokaito\/hojin\/120803\/index.htm\" target=\"_blank\">\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306b\u304a\u3051\u308b\u8b72\u6e21\u640d\u76ca\u306e\u5b9f\u73fe\u4e8b\u7531\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u5e73\u621025\u5e74\uff11\u670817\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/bunshokaito\/hojin\/130117\/index.htm\" target=\"_blank\">\u8907\u6570\u56de\u306e\u9069\u683c\u5408\u4f75\u7b49\u306b\u3088\u308a\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u7279\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u65e5\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u5e73\u621026\u5e7411\u670812\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/bunshokaito\/hojin\/141112\/index.htm\" target=\"_blank\">\u6301\u682a\u4f1a\u793e\u3092\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u89aa\u6cd5\u4eba\u3068\u3059\u308b\u682a\u5f0f\u4ea4\u63db\u306b\u304a\u3051\u308b\u4e8b\u696d\u95a2\u9023\u6027\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u5e73\u621029\u5e74\u5ea6\u3067\u3082\u3001\u5e73\u621029\u5e74\uff13\u6708\uff18\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/bunshokaito\/hojin\/170321\/index.htm\" target=\"_blank\">\u8b70\u6c7a\u6a29\u306e\u306a\u3044\u682a\u5f0f\u3092\u767a\u884c\u3057\u305f\u5834\u5408\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u30fb\u652f\u914d\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u5e73\u621029\u5e74\uff13\u670830\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/osaka\/bunshokaito\/hojin\/170330\/index.htm\" target=\"_blank\">\u533b\u7642\u6cd5\u4eba\u304c\u884c\u3046\u5438\u53ce\u5408\u4f75\u306e\u767b\u8a18\u304c\u9045\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u5e73\u621029\u5e7411\u6708\uff17\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/bunshokaito\/hojin\/171117\/index.htm\" target=\"_blank\">\u682a\u4e3b\u304c\u500b\u4eba\u3067\u3042\u308b\u6cd5\u4eba\u304c\u9069\u683c\u5408\u4f75\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u672a\u51e6\u7406\u6b20\u640d\u91d1\u984d\u306e\u5f15\u7d99\u304e\u306b\u3064\u3044\u3066\uff08\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u306b\u3088\u308a\u5f15\u7d99\u5236\u9650\u306e\u5224\u5b9a\u3092\u3059\u308b\u5834\u5408\uff09<\/a>\u300d\u3001\u5e73\u621029\u5e7411\u670829\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/bunshokaito\/hojin\/171129\/index.htm\" target=\"_blank\">\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u3067\u7e70\u308a\u5ef6\u3079\u305f\u8b72\u6e21\u5229\u76ca\u306e\u623b\u5165\u306e\u8981\u5426<\/a>\u300d\u3001\u5e73\u621029\u5e7412\u670812\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/nagoya\/bunshokaito\/hojin\/171212\/index.htm\" target=\"_blank\">\u682a\u5f0f\u306e\u4fdd\u6709\u95a2\u4fc2\u304c\u5909\u66f4\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u652f\u914d\u95a2\u4fc2\u306e\u7d99\u7d9a\u8981\u4ef6\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u5e73\u621030\u5e74\uff11\u670826\u65e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/about\/organization\/nagoya\/bunshokaito\/hojin\/180126\/index.htm\" target=\"_blank\">\u5408\u4f75\u6cd5\u4eba\u306e\u682a\u4e3b\u306b\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306e\u652f\u914d\u95a2\u4fc2\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6761\u6587\u306b\u3088\u308a\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u53c8\u306f\u56fd\u7a0e\u5e81\u304b\u3089\u65e2\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u516c\u5f0f\u898b\u89e3\u3067\u660e\u3089\u304b\u306a\u3082\u306e\u304c\u307b\u3068\u3093\u3069\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u672c\u7a3f\u3067\u306f\u3001\u8a73\u7d30\u306a\u89e3\u8aac\u306f\u7701\u7565\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3068\u3057\u3066\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/39.htm\" target=\"_blank\">\u5206\u5272\u3068\u5408\u4f75\u3092\u540c\u65e5\u306b\u884c\u3046\u5834\u5408\u306b\u5f53\u8a72\u5206\u5272\u306b\u3088\u308a\u79fb\u8ee2\u3059\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u76ca\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/40.htm\" target=\"_blank\">\u4e8b\u696d\u306e\u8b72\u53d7\u3051\u306b\u4f34\u3044\u8cde\u4e0e\u652f\u6255\u50b5\u52d9\u306e\u5c65\u884c\u306b\u4fc2\u308b\u8ca0\u62c5\u3092\u5f15\u304d\u53d7\u3051\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u524d\u8005\u306f\u3001\u975e\u9069\u683c\u5206\u5272\u306b\u3088\u308a\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u306b\u305d\u306e\u6709\u3059\u308b\u8cc7\u7523\u53c8\u306f\u8ca0\u50b5\u306e\u79fb\u8ee2\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u7684\u306b\u306f\u3001\u5f53\u8a72\u5206\u5272\u3092\u884c\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3082\u306e\u306e\u3001\u5206\u5272\u306e\u65e5\u3068\u540c\u65e5\u306b\u3001\u5206\u5272\u6cd5\u4eba\u304c\u5408\u4f75\u306b\u3088\u308a\u89e3\u6563\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u305d\u306e\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u672c\u4ef6\u5408\u4f75\u306e\u65e5\uff08\u672c\u4ef6\u5206\u5272\u306e\u65e5\u3068\u540c\u65e5\uff09\u306e\u524d\u65e5\u307e\u3067\u306e\u671f\u9593\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u5206\u5272\u3092\u884c\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304c\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u304c\u751f\u3058\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\uff08\u672c\u4ef6\u5408\u4f75\u306e\u65e5\u306e\u524d\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6b74\u53f2\u7684\u5909\u9077\u3068\u5236\u5ea6\u8da3\u65e8\u3000\u3010\u7b2c54\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-707\/\" 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text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3084\u3084\u30de\u30cb\u30a2\u30c3\u30af\u306a\u8ad6\u70b9\u3067\u3042\u308b\u304c\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/36.htm\" target=\"_blank\">\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u5f15\u7d99\u304e\u3092\u53d7\u3051\u308b\u672a\u51e6\u7406\u6b20\u640d\u91d1\u984d\u306b\u4fc2\u308b\u5236\u9650\u306e\u9069\u7528\u9664\u5916\u306b\u3064\u3044\u3066<\/a>\u300d\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4112\u6761\uff12\u53f7\u30a4\uff5e\u30cf\u306e\u6700\u5f8c\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u540c\u65e5\u304c\u5f53\u8a72\uff15\u5e74\u524d\u306e\u65e5\u4ee5\u524d\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304f\u3002\u300d\u306e\u6587\u8a00\u306e\u8aad\u307f\u65b9\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002\u8208\u5473\u306e\u3042\u308b\u8aad\u8005\u306f\u3001\u4e00\u8aad\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"text-align: center;\"><strong><span style=\"color: #696969;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/h4>\n<p>\u6700\u7d42\u56de\u3068\u306a\u308b\u6b21\u56de\u3067\u306f\u3001\u7b2c12\u7ae0\u3068\u3057\u3066\u5e73\u621029\u5e74\u5ea6\u53ca\u3073\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3044\u3001\u7d42\u7ae0\u3068\u3057\u3066\u672c\u9023\u8f09\u306e\u7dcf\u62ec\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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  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