{"id":156352,"date":"2018-08-02T10:16:13","date_gmt":"2018-08-02T01:16:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=156352"},"modified":"2018-08-01T15:27:49","modified_gmt":"2018-08-01T06:27:49","slug":"inheritance-article-158","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-158\/","title":{"rendered":"\u3014\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\u3015\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u5236\u5ea6\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\uff09\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u514d\u9664\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e<span style=\"color: #333399;\">\u8d08\u4e0e\u7a0e<\/span>\u30fb<span style=\"color: #800000;\">\u76f8\u7d9a\u7a0e<\/span>\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u5236\u5ea6<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\uff09<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u514d\u9664\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u65e5\u91ce\u3000\u6709\u88d5<\/strong><br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u68b6\u672c\u3000\u5cb3\u3000<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u7279\u4f8b\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u306e\u7d4c\u904e\u5f8c\u306b\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e00\u5b9a\u306e\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u514d\u9664\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e00\u5b9a\u306e\u4e8b\u7531\u304c\u751f\u3058\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u4fc2\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u7b49\u3057\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u518d\u8a08\u7b97\u53ca\u3073\u514d\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e00\u5b9a\u306e\u4e8b\u7531\u3078\u306e\u8a72\u5f53<\/strong><\/p>\n<p style=\"padding-left: 75px; margin-bottom: 3px;\"><strong>\u2193<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u7b49<\/strong><\/p>\n<p style=\"padding-left: 75px; margin-bottom: 3px;\"><strong>\u2193<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2462<\/span>\u3000\u514d\u9664\u7533\u8acb\uff08\uff12\u30f6\u6708\u4ee5\u5185\uff09<\/strong><\/p>\n<p style=\"padding-left: 75px; margin-bottom: 3px;\"><strong>\u2193<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2463<\/span>\u3000\u4e8b\u696d\u306e\u7d99\u7d9a\uff08\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u306e\u8b72\u6e21\u7b49\u306e\u5f8c\uff12\u5e74\u9593\uff09<\/strong><\/p>\n<p style=\"padding-left: 75px; margin-bottom: 3px;\"><strong>\u2193<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2464<\/span>\u3000\u7336\u4e88\u7a0e\u984d\u306e\u518d\u8a08\u7b97\u53ca\u3073\u514d\u9664<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u514d\u9664<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u7279\u4f8b\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u306b\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u4e8b\u7531\uff08<strong>\uff12<\/strong>\u3092\u53c2\u7167\uff09\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u7b49\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u5bfe\u4fa1\u306e\u984d\u304c\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3059\u308b\uff09\u3092\u3082\u3068\u306b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u3092\u518d\u8a08\u7b97\u3057\u3001\u518d\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u3068\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u5408\u8a08\u984d\u304c\u5f53\u521d\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u246b\u300170\u306e\uff17\u306e\uff16\u246c\uff09\u3002<!--more--><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\u3068\u306f\u3001\u8b72\u6e21\u7b49\u306e\u65e5\u4ee5\u524d\uff15\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\uff08\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u53ca\u3073\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u76f8\u7d9a\u4eba\u3092\u3044\u3046\uff09\u53ca\u3073\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u304c\u5f53\u8a72\u7279\u4f8b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304b\u3089\u53d7\u3051\u305f\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u53ca\u3073\u5f79\u54e1\u7d66\u4e0e\u306e\u3046\u3061\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u53c8\u306f\u7b2c36\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u4ee440\u306e\uff18\u306e\uff15\u246b\u300140\u306e\uff18\u306e\uff16\u246b\uff09\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0586-0645.pdf#page=19\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156359\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-1.png\" alt=\"\" width=\"2025\" height=\"1185\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-1.png 2025w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-1-300x175.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-1-1024x599.png 1024w\" sizes=\"(max-width: 2025px) 100vw, 2025px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/index.html\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0586-0645.pdf#page=19\" target=\"_blank\">p604<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e00\u5b9a\u306e\u4e8b\u7531<\/strong><\/h4>\n<p>\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u7b49\u3057\u305f\u5834\u5408\u306b\u3001\u8b72\u6e21\u5bfe\u4fa1\u3092\u3082\u3068\u306b\u518d\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u30fb\u8d08\u4e0e\u7a0e\u984d\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u514d\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e<span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\uff5e<span style=\"color: #b22222;\">\uff08\uff45\uff09<\/span>\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u3044\u305a\u308c\u304b<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u4ee440\u306e\uff18\u306e\uff15\u3252\u300140\u306e\u2467\u306e\uff16\u3259\u3001\u63aa\u898f23\u306e12\u306e\uff12\u2473\u3253\u300123\u306e12\u306e\uff13\u2473\u3253\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff41\uff09<\/span>\u3000\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u305d\u306e\u76f4\u524d\u306e\uff13\u4e8b\u696d\u5e74\u5ea6\uff08\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\uff16\u6708\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\uff12\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u3046\u3061\uff12\u4ee5\u4e0a\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306e\u7d4c\u5e38\u640d\u76ca\u91d1\u984d\u304c\u96f6\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff42\uff09<\/span>\u3000\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u305d\u306e\u76f4\u524d\u306e\uff13\u4e8b\u696d\u5e74\u5ea6\uff08\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\uff16\u6708\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\uff12\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u3046\u3061\uff12\u4ee5\u4e0a\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7dcf\u53ce\u5165\u91d1\u984d\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u4e0b\u56de\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff43\uff09<\/span>\u3000\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\uff08\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\uff16\u6708\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3051\u308b\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u3001\u5bfe\u5fdc\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u7dcf\u53ce\u5165\u91d1\u984d\u306b\uff16\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff44\uff09<\/span>\u3000\u5224\u5b9a\u671f\u9593<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u304a\u3051\u308b\u696d\u7a2e\u5e73\u5747\u682a\u4fa1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u304c\u3001\u524d\u5224\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u696d\u7a2e\u5e73\u5747\u682a\u4fa1\u3092\u4e0b\u56de\u308b\u3053\u3068\u3002\u307e\u305f\u306f\u3001\u524d\u5224\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u696d\u7a2e\u5e73\u5747\u682a\u4fa1\u304c\u3001\u524d\u3005\u5224\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u696d\u7a2e\u5e73\u5747\u682a\u4fa1\u3092\u4e0b\u56de\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\uff45\uff09<\/span>\u3000\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u30fb\u76f8\u7d9a\u4eba\u7b49\u304c\u5fc3\u8eab\u306e\u6545\u969c\u305d\u306e\u4ed6\u306e\u4e8b\u7531\u306b\u3088\u308a\u7279\u4f8b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u3053\u3068\uff08\u89e3\u6563\u306e\u5834\u5408\u3092\u9664\u304f\uff09<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5224\u5b9a\u671f\u9593\u3068\u306f\u3001\u76f4\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306e\uff11\u5e74\u524d\u306e\u65e5\u306e\u5c5e\u3059\u308b\u6708\u304b\u3089\u540c\u6708\u4ee5\u5f8c\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u6708\u307e\u3067\u306e\u671f\u9593\u3092\u3044\u3046\u3002\u307e\u305f\u3001\u524d\u5224\u5b9a\u671f\u9593\u3068\u306f\u3001\u5224\u5b9a\u671f\u9593\u306e\u958b\u59cb\u524d\uff11\u5e74\u9593\u3092\u3001\u524d\u3005\u5224\u5b9a\u671f\u9593\u3068\u306f\u3001\u524d\u5224\u5b9a\u671f\u9593\u306e\u958b\u59cb\u524d\uff11\u5e74\u9593\u3092\u3044\u3046\uff08\u63aa\u4ee440\u306e\uff18\u306e\uff15\u3252\u56db\u30a4\u30ed\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; margin-top: -3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u696d\u7a2e\u5e73\u5747\u682a\u4fa1\u3068\u306f\u3001\u5224\u5b9a\u671f\u9593\u3001\u524d\u5224\u5b9a\u671f\u9593\u53c8\u306f\u524d\u3005\u5224\u5b9a\u671f\u9593\u306b\u5c5e\u3059\u308b\u5404\u6708\u306b\u304a\u3051\u308b\u4e0a\u5834\u682a\u5f0f\u5e73\u5747\u682a\u4fa1\uff08\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6cd5\u7b2c130\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u4e0a\u5834\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u6bce\u65e5\u306e\u6700\u7d42\u306e\u4fa1\u683c\u3092\u5229\u7528\u3057\u3066\u7b97\u51fa\u3057\u305f\u4fa1\u683c\u306e\u5e73\u5747\u5024\u3092\u3044\u3044\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u7b97\u5b9a\u306b\u7528\u3044\u308b\u305f\u3081\u306b\u56fd\u7a0e\u5e81\u306b\u304a\u3044\u3066\u516c\u8868\u3059\u308b\u696d\u7a2e\u76ee\u5225\u682a\u4fa1\u3092\u3044\u3046\uff09\u3092\u5408\u8a08\u3057\u305f\u6570\u309212\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u683c\u3092\u3044\u3046\uff08\u63aa\u898f23\u306e12\u306e\uff12\u3252\u300123\u306e12\u306e\uff13\u3252\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u514d\u9664\u3055\u308c\u308b\u7a0e\u984d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8b72\u6e21\u7b49\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u7279\u4f8b\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u306b\u3001\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\u304c\u7279\u4f8b\u5bfe\u8c61\uff08\u53d7\u8d08\uff09\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\uff08\u4ee5\u4e0b\u300c\u8b72\u6e21\u7b49\u300d\u3068\u3044\u3046\uff09\u3092\u3057\u305f\u5834\u5408\uff08\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u4ee5\u5916\u306e\u8005\u306b\u5bfe\u3057\u3066\u884c\u3046\u5834\u5408\u306b\u9650\u308b\uff09\u306b\u304a\u3044\u3066\u3001\u6b21\u306e<strong>\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong>\u306e\u5408\u8a08\u984d\u304c\u3001\u305d\u306e\u8b72\u6e21\u7b49\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f\u3001\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u304b\u3089<strong>\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong>\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306b\u76f8\u5f53\u3059\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u246b\u4e00\u300170\u306e\uff17\u306e\uff16\u246c\u4e00\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460<\/strong>\u3000\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u8b72\u6e21\u7b49\u3092\u3057\u305f\u6642\u306b\u304a\u3051\u308b\u8b72\u6e21\u7b49\u3092\u3057\u305f\u6570\u53c8\u306f\u91d1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u7279\u4f8b\u5bfe\u8c61\uff08\u53d7\u8d08\uff09\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff09\u3092\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u306b\u4fc2\u308b\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3092\u3057\u305f\u7279\u4f8b\u5bfe\u8c61\uff08\u53d7\u8d08\uff09\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u305d\u306e\u8d08\u4e0e\u30fb\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u3068\u307f\u306a\u3057\u3066\u8a08\u7b97\u3057\u305f\u7d0d\u7a0e\u7336\u4e88\u5206\u306e\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461<\/strong>\u3000\u8b72\u6e21\u7b49\u304c\u3042\u3063\u305f\u65e5\u4ee5\u524d\uff15\u5e74\u4ee5\u5185\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\u53ca\u3073\u305d\u306e\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u304c\u3001\u305d\u306e\u7279\u4f8b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304b\u3089\u53d7\u3051\u305f\u5270\u4f59\u91d1\u306e\u914d\u5f53\u7b49\u306e\u984d\u53ca\u3073\u5f79\u54e1\u7d66\u4e0e\u306e\u3046\u3061\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u53c8\u306f\u7b2c36\u6761\u306e\u898f\u5b9a\u306b\u3088\u308a\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u91d1\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5408\u4f75\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u7279\u4f8b\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u306b\u3001\u7279\u4f8b\u8a8d\u5b9a\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u4f1a\u793e\u304c\u5408\u4f75\u306b\u3088\u308a\u6d88\u6ec5\u3057\u305f\u5834\u5408\uff08\u5438\u53ce\u5408\u4f75\u5b58\u7d9a\u4f1a\u793e\u7b49\u304c\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\u3068\u7279\u5225\u306e\u95a2\u4fc2\u304c\u3042\u308b\u8005\u4ee5\u5916\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308b\uff09\u306b\u304a\u3044\u3066\u3001\u6b21\u306e<strong>\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong>\u306e\u5408\u8a08\u984d\u304c\u3001\u305d\u306e\u5408\u4f75\u306e\u52b9\u529b\u767a\u751f\u76f4\u524d\u306b\u304a\u3051\u308b\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f\u3001\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u304b\u3089<strong>\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong>\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306b\u76f8\u5f53\u3059\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u246b\u4e8c\u300170\u306e\uff17\u306e\uff16\u246c\u4e8c\uff09\u3002<\/p>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff15\u3000\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7336\u4e88\u7a0e\u984d\u306e\u518d\u8a08\u7b97<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff13<\/strong>\u306e\u3046\u3061\u89e3\u6563\u4ee5\u5916\uff08\u8b72\u6e21\u7b49\u30fb\u5408\u4f75\u30fb\u682a\u5f0f\u4ea4\u63db\u7b49\uff09\u3067<span style=\"color: #666699;\">\uff08\uff41\uff09<\/span>\uff5e<span style=\"color: #666699;\">\uff08\uff43\uff09<\/span>\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u3044\u305a\u308c\u304b<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\u304c\u3001\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u7533\u8acb\u671f\u9650\u307e\u3067\u306b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u306e\u7533\u8acb\u66f8\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u518d\u8a08\u7b97\u5bfe\u8c61\u7336\u4e88\u7a0e\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u304b\u3089\u4e0a\u8a18<strong>\uff13\uff08\uff11\uff09<\/strong>\u304b\u3089<strong>\uff08\uff13\uff09<\/strong>\u306e<strong>\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong>\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u514d\u9664\u3057\u3001<strong>\u2460<\/strong>\u53ca\u3073<strong>\u2461<\/strong>\u306e\u5408\u8a08\u984d\u3092\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u246c\u300170\u306e\uff17\u306e6\u246d\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u682a\u5f0f\u306b\u3064\u3044\u3066\u305d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u8b72\u6e21\u3001\u518d\u7de8\u884c\u70ba\u7b49\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u305d\u306e\u514d\u9664\u984d\u304c\u904e\u5927\u306b\u306a\u308b\u3053\u3068\u3092\u9632\u3050\u305f\u3081\u3001\u305d\u306e\u8b72\u6e21\u3001\u518d\u7de8\u884c\u70ba\u7b49\u304c\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u3067\u5b9f\u884c\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u7336\u4e88\u7a0e\u984d\u3092\u518d\u8a08\u7b97\u3059\u308b\u3082\u306e\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff41\uff09<\/span>\u3000\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u8b72\u6e21\u7b49\u3092\u3057\u305f\u6642\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff42\uff09<\/span>\u3000\u5408\u4f75\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u5408\u4f75\u304c\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u76f4\u524d\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff43\uff09<\/span>\u3000\u4ea4\u63db\u7b49\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u682a\u5f0f\u4ea4\u63db\u7b49\u304c\u305d\u306e\u52b9\u529b\u3092\u751f\u305a\u308b\u76f4\u524d\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u518d\u8a08\u7b97\u5bfe\u8c61\u7336\u4e88\u7a0e\u984d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u246c\u300170\u306e\uff17\u306e\uff16\u246d\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-156360\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-2.png\" alt=\"\u4e8b\u3000\u7531\t\u518d\u8a08\u7b97\u5bfe\u8c61\u7336\u4e88\u7a0e\u984d \u8b72\u3000\u6e21\u3000\u7b49\t\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u8b72\u6e21\u7b49\u3092\u3057\u305f\u7279\u4f8b\u5bfe\u8c61(\u53d7\u8d08)\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u6570\u53c8\u306f\u91d1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d \u5408\u4f75\u53c8\u306f \u682a\u5f0f\u4ea4\u63db\u7b49\t\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\" width=\"400\" height=\"154\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-2.png 901w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-2-300x115.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/span><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0586-0645.pdf#page=21\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156358\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-3.png\" alt=\"\" width=\"2033\" height=\"1311\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-3.png 2033w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-3-300x193.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/H30jigyo7-3-1024x660.png 1024w\" sizes=\"(max-width: 2033px) 100vw, 2033px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/index.html\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6 \u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0586-0645.pdf#page=21\" target=\"_blank\">p606<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7336\u4e88\u7a0e\u984d\u306e\u514d\u9664\uff08\u518d\u514d\u9664\u306e\u7279\u4f8b\uff09<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306b\u3088\u308a\u62c5\u4fdd\u63d0\u4f9b\u3092\u884c\u3044\u3001\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u3068\u3055\u308c\u305f\u91d1\u984d\u306e\u671f\u9650\u53ca\u3073\u514d\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8b72\u6e21\u7b49\u306e\u65e5\u3001\u5408\u4f75\u53c8\u306f\u682a\u5f0f\u4ea4\u63db\u7b49\u306e\u52b9\u529b\u304c\u767a\u751f\u3057\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u7d99\u7d9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u7570\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408<\/h4>\n<p>\u6b21\u306e<span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u304b\u3089<span style=\"color: #333399;\">\uff08\uff43\uff09<\/span>\u306b\u63b2\u3052\u308b\u4f1a\u793e\u304c\u3001\u305d\u306e\u8b72\u6e21\u7b49\u306e\u65e5\u3001\u5408\u4f75\u53c8\u306f\u682a\u5f0f\u4ea4\u63db\u7b49\u306e\u52b9\u529b\u304c\u767a\u751f\u3057\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5834\u5408<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u306b\u306f\u3001\u7279\u4f8b\u518d\u8a08\u7b97\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d<span style=\"font-size: 12px; color: 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class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff41\uff09<\/span>\u3000\u8b72\u6e21\u7b49\u3092\u3057\u305f\u7279\u4f8b\u5bfe\u8c61\uff08\u53d7\u8d08\uff09\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u4f1a\u793e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff42\uff09<\/span>\u3000\u5408\u4f75\u306b\u4fc2\u308b\u5438\u53ce\u5408\u4f75\u5b58\u7d9a\u4f1a\u793e\u7b49<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff43\uff09<\/span>\u3000\u682a\u5f0f\u4ea4\u63db\u7b49\u306b\u4fc2\u308b\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u5b50\u4f1a\u793e\u7b49<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u300c\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5834\u5408\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5834\u5408\u300d\u3068\u306f\u3001\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u3059\u3079\u3066<\/span>\u3092\u6e80\u305f\u3059\u5834\u5408\u3068\u3059\u308b\uff08\u63aa\u4ee440\u306e\uff18\u306e\uff15\u325b\u300140\u306e\uff18\u306e\uff16\u32b3\u3001\u63aa\u898f23\u306e12\u306e\uff12\u3257\u300123\u306e12\u306e\uff13\u3257\uff09\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-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\uff41\uff09\u3000\u5546\u54c1\u306e\u8ca9\u58f2\u305d\u306e\u4ed6\u306e\u696d\u52d9\u3067\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff42\uff09\u3000\u8b72\u6e21\u7b49\u3001\u5408\u4f75\u53c8\u306f\u682a\u5f0f\u4ea4\u63db\u7b49\u306e\u76f4\u524d\u306b\u304a\u3051\u308b\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u306e\u3046\u3061\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u6570\uff08\uff11\u4eba\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u5207\u308a\u6368\u3066\u3002\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u306e\u6570\u304c\uff11\u4eba\u306e\u3068\u304d\u306f\uff11\u4eba\u3068\u3059\u308b\uff09\u4ee5\u4e0a\u306e\u8005\u304c\u3001\u5f15\u304d\u7d9a\u304d\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff43\uff09\u3000\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u304c\u52e4\u52d9\u3057\u3066\u3044\u308b\u4e8b\u52d9\u6240\u3001\u5e97\u8217\u3001\u5de5\u5834\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e\u3092\u6240\u6709\u3057\u3001\u53c8\u306f\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 30px; margin-top: -10px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h4>\n<p>\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306b\u304a\u3044\u3066\u7336\u4e88\u4e2d\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u3068\u3055\u308c\u305f\u91d1\u984d\uff08\u518d\u8a08\u7b97\u5bfe\u8c61\u7336\u4e88\u7a0e\u984d\uff09\u306b\u76f8\u5f53\u3059\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u2460\u306e<span style=\"border-bottom: solid 1px 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff16\u3000\u7a0e\u52d9\u7f72\u9577\u306b\u3088\u308b\u8abf\u67fb<\/strong><\/h4>\n<p>\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u4e0a\u8a18<strong>\uff14<\/strong>\u3001<strong>\uff15\uff08\uff11\uff09<\/strong>\u3001<strong>\uff15\uff08\uff13\uff09<\/strong>\u306b\u3088\u308b\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u7533\u8acb\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u4e8b\u9805\u306b\u3064\u3044\u3066\u8abf\u67fb\u3092\u884c\u3044\u3001\u7533\u8acb\u671f\u9650\u53c8\u306f\u518d\u7533\u8acb\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff16\u6708\u4ee5\u5185\u306b\u3001\u514d\u9664\u3092\u3057\u305f\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u984d\u53c8\u306f\u5374\u4e0b\u3057\u305f\u65e8\u53ca\u3073\u305d\u306e\u7406\u7531\u3092\u8a18\u8f09\u3057\u305f\u66f8\u9762\u306b\u3088\u308a\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u7279\u4f8b\u7d4c\u55b6\u627f\u7d99\u53d7\u8d08\u8005\u7b49\u306b\u901a\u77e5\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u2470\u300170\u306e\uff17\u306e\uff16\u2471\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u5186\u6ed1\u5316\u6cd5\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u5186\u6ed1\u5316\u898f\u5247\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd570\u306e\uff17\u306e\uff12\u246f\u4e8c\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd570\u6761\u306e\uff17\u306e\uff12\u7b2c16\u9805\uff12\u53f7<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2018\/180402shoukeizeisei.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/jigyo-shokei\/index.htm\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u7279\u96c6<\/a>\u300d<\/p>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\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>\u7279\u4f8b\u7d4c\u55b6\uff08\u8d08\u4e0e\uff09\u627f\u7d99\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u306b\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u304c\u56f0\u96e3\u306a\u4e8b\u7531\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u4e8b\u7531\uff08\uff12\u3092\u53c2\u7167\uff09\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u7b49\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u5bfe\u4fa1\u306e\u984d\u304c\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3059\u308b\uff09\u3092\u3082\u3068\u306b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u3092\u518d\u8a08\u7b97\u3057\u3001\u518d\u8a08\u7b97\u3057\u305f\u8d08\u4e0e\u7a0e\u984d\u30fb\u76f8\u7d9a\u7a0e\u984d\u3068\u76f4\u524d\u914d\u5f53\u7b49\u306e\u984d\uff08\u203b\uff11\uff09\u306e\u5408\u8a08\u984d\u304c\u5f53\u521d\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u304c\u514d\u9664\u3055\u308c\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u246b\u300170\u306e\uff17\u306e\uff16\u246c\uff09\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[192,177,167,181,290],"tags":[407,428,310,459,372],"backnumber":[1955],"series":[842],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:41:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156352"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=156352"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156352\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=156352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=156352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=156352"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=156352"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=156352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}