{"id":166031,"date":"2018-12-14T19:51:16","date_gmt":"2018-12-14T10:51:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=166031"},"modified":"2019-03-29T10:04:37","modified_gmt":"2019-03-29T01:04:37","slug":"tax-report-59","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-59\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u8981\u4ef6\u898b\u76f4\u3057\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u660e\u8a18\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u9632\u707d\u30fb\u6e1b\u707d\u8a2d\u5099\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u5275\u8a2d\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306e\u8981\u4ef6\u898b\u76f4\u3057\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u660e\u8a18\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u306e\u9632\u707d\u30fb\u6e1b\u707d\u8a2d\u5099\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u306f\u5e73\u621030\u5e7412\u670814\u65e5\u3001\u5f53\u521d\u4e88\u5b9a\u3088\u308a\uff12\u65e5\u307b\u3069\u9045\u308c\u300c\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/138664.html\" target=\"_blank\">\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d<\/div><\/div>\n<p>\u4eca\u56de\u306e\u5927\u7db1\u53d6\u308a\u307e\u3068\u3081\u306b\u5f53\u305f\u308a\u7126\u70b9\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u6765\u5e74\uff082019\u5e74\uff0910\u6708\uff11\u65e5\u304b\u3089\u5b9f\u65bd\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u738710\uff05\u5f15\u4e0a\u3052\u5f8c\u306e\u666f\u6c17\u306e\u843d\u3061\u8fbc\u307f\u3092\u6291\u5236\u3059\u308b\u65bd\u7b56\u3067\u3042\u308a\u3001\u5897\u7a0e\u5f8c\u306e\u81ea\u52d5\u8eca\u3084\u4f4f\u5b85\u306e\u8cfc\u5165\u306b\u4fc2\u308b\u7a0e\u5236\u63aa\u7f6e\u306e\u3055\u3089\u306a\u308b\u62e1\u5145\u304c\u56f3\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u6765\u5e74\u4e2d\u306b\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u3082\u306e\u3092\u542b\u3080\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u5358\u7d14\u306a\u5ef6\u9577\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u52b9\u679c\u7b49\u3092\u691c\u8a3c\u3057\u9069\u7528\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3082\u306e\u3082\u591a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u76f8\u7d9a\u6cd5\u5236\u306e\u898b\u76f4\u3057\u53ca\u3073\u6210\u5e74\u5e74\u9f62\u306e\u5f15\u4e0b\u3052\u306b\u95a2\u3059\u308b\u305d\u308c\u305e\u308c\u306e\u6539\u6b63\u6c11\u6cd5\u3092\u53d7\u3051\u3001\u7a0e\u5236\u306b\u304a\u3044\u3066\u3082\u65b0\u305f\u306a\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3084\u73fe\u884c\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3082\u5927\u304d\u3044\u3002\u305d\u308c\u305e\u308c\u306e\u65bd\u884c\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u4e00\u5f8b\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u70b9\u3082\u7559\u610f\u3057\u305f\u3044\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u3092\u7d39\u4ecb\u3059\u308b\u3002\u306a\u304a\u3001\u4f8b\u5e74\u306e\u3068\u304a\u308a\u3001\u91cd\u8981\u306a\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u304b\u3089\u5e74\u59cb\u306b\u304b\u3051\u500b\u5225\u306b\u901f\u5831\u89e3\u8aac\u3092\u9806\u6b21\u516c\u958b\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u5408\u308f\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u3061\u3089\u306e\uff3b<a title=\"\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\uff08\u66f4\u65b0\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/information-353\/\" target=\"_blank\">\u8cc7\u6599\u30ea\u30f3\u30af\u96c6<\/a>\uff3d\u30da\u30fc\u30b8\u3082\u4eca\u5f8c\u66f4\u65b0\u3092\u91cd\u306d\u3066\u3044\u304f\u306e\u3067\u3001\u30ed\u30b0\u30a4\u30f3\u306e\u4e0a\u3001\u30d6\u30c3\u30af\u30de\u30fc\u30af\u30dc\u30bf\u30f3\u3092\u62bc\u3059\u306a\u3069\u3057\u3066\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u4e0b\u8a18\u3067\u7528\u3044\u3066\u3044\u308b\u5143\u53f7\u8868\u793a\u3092\u897f\u66a6\u3067\u8868\u8a18\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/nengoh1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-164633\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/11\/nengoh1-1.png\" alt=\"\u5e73\u621031\u5e74\t2019\u5e74\t\u5e73\u621035\u5e74\t2023\u5e74\t\u5e73\u621039\u5e74\t2027\u5e74\t\u5e73\u621043\u5e74\t2031\u5e74 \u5e73\u621032\u5e74\t2020\u5e74\t\u5e73\u621036\u5e74\t2024\u5e74\t\u5e73\u621040\u5e74\t2028\u5e74\t\t \u5e73\u621033\u5e74\t2021\u5e74\t\u5e73\u621037\u5e74\t2025\u5e74\t\u5e73\u621041\u5e74\t2029\u5e74\t\t \u5e73\u621034\u5e74\t2022\u5e74\t\u5e73\u621038\u5e74\t2026\u5e74\t\u5e73\u621042\u5e74\t2030\u5e74\t\u5e73\u621049\u5e74\t2037\u5e74\" width=\"500\" height=\"91\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/nengoh1-1.png 1307w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/nengoh1-1-300x54.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/11\/nengoh1-1-1024x187.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4f4f\u5b85\u30fb\u8eca\u4f53\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u8eca\u4f53\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u306b\u5c0e\u5165\u3055\u308c\u308b\u81ea\u52d5\u8eca\u7a0e\u306e\u74b0\u5883\u6027\u80fd\u5272\u306b\u3064\u3044\u3066\u5e73\u621032\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u8efd\u6e1b\u63aa\u7f6e\u3001\u81ea\u52d5\u8eca\u7a0e\u7a2e\u5225\u5272\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\uff08\u6052\u4e45\u5316\uff09\u3092\u884c\u3044\u3001\u4e00\u65b9\u3067\u81ea\u52d5\u8eca\u7a0e\u306e\u30b0\u30ea\u30fc\u30f3\u5316\u7279\u4f8b\u3084\u81ea\u52d5\u8eca\u53d6\u5f97\u7a0e\u306e\u30a8\u30b3\u30ab\u30fc\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u306f\u5bfe\u8c61\u306e\u7d5e\u308a\u8fbc\u307f\u3092\u884c\u3046\u306a\u3069\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=85\" target=\"_blank\">\u5927\u7db1p83<\/a>\u3011\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u306e\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u3001\u6d88\u8cbb\u7a0e\u7b49\u306e\u7a0e\u7387\u304c10\uff05\u3067\u3042\u308b\u5834\u5408\u306e\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u5e74\u306e10\u5e74\u76ee\u307e\u3067\u306f\u73fe\u884c\u5236\u5ea6\u3068\u540c\u984d\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3092\u8a8d\u3081\u305f\u4e0a\u300111\uff5e13\u5e74\u76ee\u307e\u3067\u306e\u5404\u5e74\u306e\u63a7\u9664\u984d\u3092\u6d88\u8cbb\u7a0e\u7387\uff12\uff05\u5f15\u4e0a\u3052\u306e\u8ca0\u62c5\u306b\u7740\u76ee\u3057\u3001\u2460\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\uff084,000\u4e07\u5186<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u9650\u5ea6\uff09\u00d7\uff11\uff05\u3068\u2461\u3014\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u8cbb\u7528\u306e\u984d\uff0d\u5f53\u8a72\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u8cbb\u7528\u306e\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u3015\uff084,000\u4e07\u5186<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u9650\u5ea6\uff09\u00d7\uff12\uff05\u00f7\uff13\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\uff08\u5e73\u621031\u5e7410\u6708\uff11\u65e5\uff5e\u5e73\u621032\u5e7412\u670831\u65e5\uff09\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=20\" target=\"_blank\">\u5927\u7db1p18<\/a>\u3011\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e00\u822c\u4f4f\u5b85\u306e\u5834\u5408\u3002\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u53ca\u3073\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u306e\u5834\u5408\u306f5,000\u4e07\u5186\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u4f4f\u5b85\u95a2\u9023\u3067\u306f\u4ed6\u306b\u3001\u6765\u5e7412\u670831\u65e5\u3067\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u9069\u7528\u671f\u9650\u3092\u5e73\u621035\u5e7412\u670831\u65e5\u307e\u3067\uff14\u5e74\u5ef6\u9577\u3057\u305f\u4e0a\u3001\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u306b\u5165\u6240\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u5bb6\u5c4b\u30fb\u571f\u5730\u7b49\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u3001\u9069\u7528\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u3057\u305f\uff08H31.4.1\u4ee5\u5f8c\u306e\u8b72\u6e21\u304b\u3089\uff09\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=23\" target=\"_blank\">\u5927\u7db1p21<\/a>\u3011\u3002\u307e\u305f\u3001\u571f\u5730\u306e\u58f2\u8cb7\u306b\u3088\u308b\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u767b\u8a18\u7b49\u306b\u5bfe\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u306f\u5e73\u621033\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=50\" target=\"_blank\">\u5927\u7db1p48<\/a>\u3011\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4e2d\u5c0f\u4f01\u696d\u95a2\u4fc2\u7a0e\u5236\u3001\u5ef6\u9577\u306b\u5408\u308f\u305b\u4e00\u90e8\u898b\u76f4\u3057\u3082<\/strong><\/h4>\n<p>\u307e\u305a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u6cd5\u4eba\u7a0e\u7387\u306e\u7279\u4f8b\uff08\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306b\u3064\u3044\u306615\uff05\uff08\u672c\u524719\uff05\uff09\uff09\u306f\u5e73\u621033\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\uff12\u5e74\u5ef6\u9577\u3002\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4e3b\u306a\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\uff08\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\uff09\u3082\u305d\u308c\u305e\u308c\u5e73\u621033\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306f\u300c\u6295\u8cc7\u3092\u542b\u3080\u7d4c\u55b6\u6539\u5584\u306b\u3088\u308a\u58f2\u4e0a\u9ad8\u53c8\u306f\u55b6\u696d\u5229\u76ca\u306e\u4f38\u3073\u7387\u304c\u5e74\uff12\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u7b49\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u300d\u3068\u3044\u3046\u8981\u4ef6\u304c\u8ffd\u52a0\u3055\u308c\uff08H31.4.1\u4ee5\u5f8c\u53d6\u5f97\u7b49\u5206\uff09\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306b\u3064\u3044\u3066\u3082\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\u30fb\u9069\u6b63\u5316\u3092\u884c\u3046\u3068\u3057\u3066\u3044\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=66\" target=\"_blank\">\u5927\u7db1p64<\/a>\u3011\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u308c\u3089\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u5404\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u9069\u7528\u4e0d\u53ef\u3068\u3055\u308c\u308b\u300c\u307f\u306a\u3057\u5927\u4f01\u696d\u300d\u3092\u3081\u3050\u308a\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u3002\u307e\u305a\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306e\u4e2d\u306b\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u307f\u306a\u3057\u5927\u4f01\u696d\uff08\u4e0b\u8a18\u3014\u88dc\u8db3\u3015\u53c2\u7167\uff09\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba\u3082\u5b58\u5728\u3057\u3066\u3044\u308b\u3068\u306e\u6307\u6458\u304b\u3089\u3001\u63aa\u7f6e\u6cd5\u4e0a\u306e\u307f\u306a\u3057\u5927\u4f01\u696d\u306e\u9069\u6b63\u5316\u3092\u56f3\u308b\u305f\u3081\u3001\u305d\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u3001\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u2460\u5927\u6cd5\u4eba<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e100\uff05\u5b50\u6cd5\u4eba\u2461100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u304c\u52a0\u3048\u3089\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=68\" target=\"_blank\">\u5927\u7db1p66<\/a>\u3011\u3002\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u627f\u7d99\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u307f\u306a\u3057\u5927\u4f01\u696d\u3068\u3055\u308c\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u304b\u3089\u3001\u4e8b\u696d\u627f\u7d99\u30d5\u30a1\u30f3\u30c9\u3092\u901a\u3058\u3066\u4e2d\u5c0f\u4f01\u696d\u57fa\u76e4\u6574\u5099\u6a5f\u69cb\u304b\u3089\u53d7\u3051\u308b\u51fa\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u898f\u6a21\u6cd5\u4eba\u306e\u6240\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306b\u542b\u307e\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=67\" target=\"_blank\">\u5927\u7db1p65<\/a>\u3011\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u3001\u76f8\u4e92\u4f1a\u793e\u3082\u3057\u304f\u306f\u5916\u56fd\u76f8\u4e92\u4f1a\u793e\uff08\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u65701,000\u4eba\u8d85\uff09\u53c8\u306f\u53d7\u8a17\u6cd5\u4eba<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 20px; text-align: center;\"><strong>\u3014\u88dc\u8db3\u3015\u73fe\u884c\u5236\u5ea6\u306e\u78ba\u8a8d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u25b7\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u307f\u306a\u3057\u5927\u4f01\u696d<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5927\u6cd5\u4eba\u203b\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u76f4\u63a5\u30fb\u9593\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb100\uff05\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u76f4\u63a5\u30fb\u9593\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u5927\u6cd5\u4eba\u3068\u306f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u8cc7\u672c\u91d1\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u76f8\u4e92\u4f1a\u793e\u3001\u5916\u56fd\u76f8\u4e92\u4f1a\u793e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\">\u30fb\u53d7\u8a17\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u25b7\u63aa\u7f6e\u6cd5\u4e0a\u306e\u307f\u306a\u3057\u5927\u4f01\u696d<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u540c\u4e00\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e1\/2\u4ee5\u4e0a\u3092\u76f4\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8907\u6570\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u306e2\/3\u4ee5\u4e0a\u3092\u76f4\u63a5\u306b\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u5927\u898f\u6a21\u6cd5\u4eba\u3068\u306f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u975e\u51fa\u8cc7\u3067\u5f93\u696d\u54e1\u65701,000\u4eba\u8d85\u306e\u6cd5\u4eba<\/p>\n<\/div>\n<p>\u65b0\u305f\u306a\u7a0e\u5236\u63aa\u7f6e\u3068\u3057\u3066\u306f\u3001\u6628\u4eca\u983b\u767a\u3059\u308b\u81ea\u7136\u707d\u5bb3\u3092\u53d7\u3051\u3001\u4e2d\u5c0f\u4f01\u696d\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u7d99\u7d9a\u529b\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u81ea\u5bb6\u767a\u96fb\u6a5f\u3084\u5236\u9707\u30fb\u514d\u9707\u88c5\u7f6e\u3001\u7167\u660e\u5668\u5177\u3084\u8caf\u6c34\u30bf\u30f3\u30af\u7b49\u306e\u9632\u707d\u30fb\u6e1b\u707d\u3092\u76ee\u7684\u3068\u3057\u305f\u8a2d\u5099\uff08\u7279\u5b9a\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a2d\u5099\u7b49\uff09\u3092\u53d6\u5f97\u7b49\u3057\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\uff0820\uff05\uff09\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002\u306a\u304a\u3053\u306e\u65b0\u5236\u5ea6\u306f\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u304c\u524d\u63d0\u3068\u3055\u308c\uff08\u65bd\u884c\u6642\u671f\u306f\u540c\u6cd5\u306e\u6539\u6b63\u6cd5\u306e\u65bd\u884c\u65e5\uff5e\u5e73\u621033\u5e74\uff13\u670831\u65e5\uff09\u3001\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u4e00\u5b9a\u306e\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a08\u753b\u53c8\u306f\u9023\u643a\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a08\u753b\uff08\u4eee\u79f0\uff09\u3092\u4f5c\u6210\u3057\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=67\" target=\"_blank\">\u5927\u7db1p65<\/a>\u3011\u3002<\/p>\n<p>\u516c\u76ca\u6cd5\u4eba\u7b49\u53c8\u306f\u5354\u540c\u7d44\u5408\u7b49\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7279\u4f8b\uff08\u7e70\u5165\u9650\u5ea6\u984d\u306e10\uff05\u5272\u5897\u63aa\u7f6e\uff09\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u691c\u67fb\u9662\u3001\u4e2d\u5c0f\u4f01\u696d\u7b49\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7279\u4f8b\u306e\u9069\u7528\u72b6\u6cc1\u304b\u3089\u6cd5\u5b9a\u7e70\u5165\u7387\u306e\u8cb8\u5012\u640d\u5931\u767a\u751f\u7387\u3068\u306e\u4e56\u96e2\u7b49\u3092\u6307\u6458\uff5e\uff2831.3.31\u671f\u9650\u5207\u308c\u306e\u7e70\u5165\u9650\u5ea6\u984d\u306e\u5272\u5897\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u5bfe\u8c61\u3092\u554f\u984c\u8996\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-105\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u4f1a\u8a08\u691c\u67fb\u9662\u304b\u3089\u306e\u6307\u6458\u306b\u3088\u308a\u3001\u6765\u5e74\uff13\u670831\u65e5\u3092\u3082\u3063\u3066\u671f\u9650\u5207\u308c\uff08\u5ec3\u6b62\uff09\u3068\u306a\u308b\uff08\uff15\u5e74\u9593\u306e\u7d4c\u904e\u63aa\u7f6e\u3042\u308a\uff09\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=81\" target=\"_blank\">\u5927\u7db1p79<\/a>\u3011\u3002<\/p>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306f\u3001\u7a0e\u984d\u63a7\u9664\u7387\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u671f\u9650\u5207\u308c\u306b\u5408\u308f\u305b\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3002\u307e\u305a\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u5bfe\u8c61\u7bc4\u56f2\u306b\u6c11\u9593\u4f01\u696d\uff08\u7814\u7a76\u958b\u767a\u578b\u30d9\u30f3\u30c1\u30e3\u30fc\uff08\u7d4c\u7523\u7701\u304c\u8a8d\u5b9a\u3057\u305f\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u3066\u3044\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u7b49\uff09\uff09\u3078\u306e\u4e00\u5b9a\u306e\u59d4\u8a17\u7814\u7a76\u3092\u8ffd\u52a0\u7b49\u3057\u63a7\u9664\u4e0a\u9650\u3092\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\uff08\u73fe\u884c\uff15\uff05\uff09\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3002\u307e\u305f\u7dcf\u984d\u578b\u306b\u3064\u3044\u3066\u306f\u3001\u7814\u7a76\u958b\u767a\u3092\u884c\u3046\u4e00\u5b9a\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306e\u63a7\u9664\u4e0a\u9650\u3092\u6cd5\u4eba\u7a0e\u984d\u306e25\uff05\u304b\u308940\uff05\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3068\u3068\u3082\u306b\u3001\u7a0e\u984d\u63a7\u9664\u7387\u53ca\u3073\u63a7\u9664\u4e0a\u9650\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577\u3057\u3001\u5897\u52a0\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u9ad8\u3081\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u3001\u5e73\u621029\u5e74\u5ea6\u6539\u6b63\u306b\u7d9a\u304d\u3055\u3089\u306b\u63a7\u9664\u30ab\u30fc\u30d6\u306e\u898b\u76f4\u3057\u7b49\u3092\u884c\u3046\u3002\u3053\u308c\u3089\u306b\u3088\u308a\u9ad8\u6c34\u6e96\u578b\u306f\u7dcf\u984d\u578b\u306b\u7d71\u5408\u3055\u308c\u308b\u69cb\u9020\u3068\u306a\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=62\" target=\"_blank\">\u5927\u7db1p60<\/a>\u3011\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u4fc2\u308b\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u627f\u7d99\u3092\u4fc3\u9032\u3059\u308b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u671f\u9593\u3092<a title=\"\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\uff11\u56de\u3011\u300c\u7279\u4f8b\u63aa\u7f6e\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u4e00\u822c\u63aa\u7f6e\u3068\u306e\u6bd4\u8f03\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-148\/\" target=\"_blank\">10\u5e74\u306b\u9650\u5b9a\u3057\u3066\u5c0e\u5165\u3055\u308c\u305f<\/a>\u3068\u3053\u308d\u3060\u304c\u3001\u5e73\u621031\u5e74\u5ea6\u3067\u306f\u65b0\u305f\u306b\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u3092\u4fc3\u9032\u3059\u308b\u500b\u4eba\u7248\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\uff09\u304c\u3001\u3053\u3061\u3089\u308210\u5e74\u9593\u306e\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=43\" target=\"_blank\">\u5927\u7db1p41<\/a>\u3011\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u5834\u5408\u3001\u4e00\u5b9a\u306e\u627f\u7d99\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u7d4c\u55b6\u627f\u7d99\u5186\u6ed1\u5316\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\uff08\u8a8d\u5b9a\u53d7\u8d08\u8005\uff09\u304c\u3001\u5e73\u621031\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u5e73\u621040\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u8d08\u4e0e\u306b\u3088\u308a\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u4e8b\u696d\u3092\u7d99\u7d9a\u3059\u308b\u5834\u5408\u3001\u62c5\u4fdd\u306e\u63d0\u4f9b\u3092\u6761\u4ef6\u306b\u3001\u8a8d\u5b9a\u53d7\u8d08\u8005\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u306e\u3046\u3061\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e100\uff05\u306b\u5bfe\u5fdc\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u304c\u7336\u4e88\u3055\u308c\u308b\u3002\u306a\u304a\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u3068\u306f\u3001\u8d08\u4e0e\u8005\u306e\u4e8b\u696d\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u4e8b\u696d\u7b49\u3092\u9664\u304f\uff09\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u571f\u5730\uff08\u9762\u7a4d400\u33a1\u307e\u3067\uff09\u3001\u5efa\u7269\uff08\u5e8a\u9762\u7a4d800\u33a1\u307e\u3067\uff09\u53ca\u3073\u5efa\u7269\u4ee5\u5916\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u53c8\u306f\u55b6\u696d\u7528\u3068\u3057\u3066\u81ea\u52d5\u8eca\u7a0e\u3082\u3057\u304f\u306f\u8efd\u81ea\u52d5\u8eca\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u7b49\uff09\u3092\u3044\u3046\u3002\u305d\u306e\u4ed6\u3001\u7336\u4e88\u7a0e\u984d\u306e\u5168\u984d\u30fb\u4e00\u90e8\u514d\u9664\u3084\u627f\u7d99\u5f8c\u306e\u5c4a\u51fa\u66f8\u7b49\u306e\u63d0\u51fa\u8981\u4ef6\u306a\u3069\u6cd5\u4eba\u7248\u306e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u30d9\u30fc\u30b9\u306b\u8a2d\u8a08\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u627f\u7d99\u3092\u3081\u3050\u3063\u3066\u306f\u3001\u8a31\u8a8d\u53ef\u624b\u7d9a\u306e\u7c21\u7d20\u5316\u304c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www8.cao.go.jp\/kisei-kaikaku\/suishin\/meeting\/bukai\/20181022\/agenda.html\" target=\"_blank\">\u898f\u5236\u6539\u9769\u63a8\u9032\u4f1a\u8b70\u3067\u691c\u8a0e<\/a>\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u4ed6\u65b9\u9762\u304b\u3089\u306e\u74b0\u5883\u6574\u5099\u306e\u52d5\u5411\u3082\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3053\u306e\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u3001\u65e2\u5b58\u306e\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3068\u3082\u3044\u3048\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u3068\u306e\u9078\u629e\u9069\u7528\u3068\u306a\u308b\u3002\u65e2\u5b58\u5236\u5ea6\u306f\u3059\u3067\u306b\u6d78\u900f\u3057\u3066\u3044\u308b\u5236\u5ea6\u3067\u3042\u308a\u6e1b\u7a0e\u52b9\u679c\u3082\u5927\u304d\u3044\u3053\u3068\u304b\u3089\u3001\u65b0\u5236\u5ea6\u306e\u9069\u7528\u306b\u306f\u8e8a\u8e87\u3059\u308b\u9762\u3082\u3042\u308b\u304c\u3001\u4e00\u65b9\u3067\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6628\u5e74\u306e\u4f1a\u8a08\u691c\u67fb\u9662\u306e\u6307\u6458\u3082\u3042\u308a\u3001\u305d\u306e\u7bc4\u56f2\u304b\u3089\u3001\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74\u4ee5\u5185\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5b85\u5730\u7b49\uff08\u5f53\u8a72\u5b85\u5730\u7b49\u306e\u4e0a\u3067\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4fa1\u984d\u304c\u3001\u5f53\u8a72\u5b85\u5730\u7b49\u306e\u76f8\u7d9a\u6642\u306e15\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u304c\u9664\u5916\u3055\u308c\u308b\u3068\u3044\u3046\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\uff08H31.4.1\uff5e\uff09\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=46\" target=\"_blank\">\u5927\u7db1p44<\/a>\u3011\u3002<\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u3081\u3050\u308b\u672c\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u3057\u304b\u4e8b\u696d\u306e\u7d99\u7d9a\u8981\u4ef6\u304c\u306a\u3044\u7b49\u3001\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u5236\u5ea6\u4e0a\u306e\u554f\u984c\u70b9\u304c\u3044\u304f\u3064\u304b\u6307\u6458\u3055\u308c\u3066\u304a\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u300132\u5e74\u5ea6\u4ee5\u964d\u306e\u6539\u6b63\u52d5\u5411\u306b\u3082\u6ce8\u8996\u304c\u5fc5\u8981\u3060\uff08\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=8\" target=\"_blank\">\u5927\u7db1p6<\/a>\u3001<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=123\" target=\"_blank\">p121<\/a>\u3011\u306e\u8a18\u8f09\u3082\u5408\u308f\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6539\u6b63\u76f8\u7d9a\u6cd5\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u76f8\u7d9a\u6cd5\u306e\u65bd\u884c\u65e5\u306f2019\u5e74\uff08\u5e73\u621031\u5e74\uff09\uff17\u6708\uff11\u65e5\u3067\u78ba\u5b9a\uff5e\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306f2020\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u306e\u76f8\u7d9a\u304b\u3089\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-70\/\" target=\"_blank\">\u65e2\u5831\u306e\u3088\u3046\u306b<\/a>11\u6708\u516c\u5e03\u306e\u65bd\u884c\u65e5\u653f\u4ee4\u306b\u3088\u308a\u3001\u5404\u6539\u6b63\u9805\u76ee\u306e\u65bd\u884c\u6642\u671f\u304c\u5224\u660e\u3057\u305f\u6c11\u6cd5\u53ca\u3073\u5bb6\u4e8b\u4e8b\u4ef6\u624b\u7d9a\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u6539\u6b63\u76f8\u7d9a\u6cd5\uff09\u3060\u304c\u3001\u7a0e\u5236\u4e0a\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u6b21\u306e\u4e8b\u9805\u304c\u793a\u3055\u308c\u305f\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=59\" target=\"_blank\">\u5927\u7db1p57<\/a>\u3011\u3002<\/p>\n<p>\u307e\u305a\u3001\u6539\u6b63\u76f8\u7d9a\u6cd5\u306e\u9644\u5e2f\u6c7a\u8b70\u306b\u3082\u305d\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u7b49\u306e\u8a55\u4fa1\u984d\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u308b\u3068\u3057\u305f\u3002<\/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 style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u30a4\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u5efa\u7269\u306e\u6642\u4fa1\uff0d\u5efa\u7269\u306e\u6642\u4fa1\u00d7\uff08\u6b8b\u5b58\u8010\u7528\u5e74\u6570\uff0d\u5b58\u7d9a\u5e74\u6570\uff09\uff0f\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u00d7\u5b58\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u6c11\u6cd5\u306e\u6cd5\u5b9a\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u73fe\u4fa1\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u30ed\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u5efa\u7269\uff08\u4ee5\u4e0b\u300c\u5c45\u4f4f\u5efa\u7269\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u6240\u6709\u6a29<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u5efa\u7269\u306e\u6642\u4fa1\uff0d\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u30cf\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u57fa\u3065\u304f\u5c45\u4f4f\u5efa\u7269\u306e\u6577\u5730\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6a29\u5229<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u571f\u5730\u7b49\u306e\u6642\u4fa1\uff0d\u571f\u5730\u7b49\u306e\u6642\u4fa1\u00d7\u5b58\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u305f\u6c11\u6cd5\u306e\u6cd5\u5b9a\u5229\u7387\u306b\u3088\u308b\u8907\u5229\u73fe\u4fa1\u7387<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong>\u30cb\u3000\u5c45\u4f4f\u5efa\u7269\u306e\u6577\u5730\u306e\u6240\u6709\u6a29\u7b49<\/strong><\/p>\n<p style=\"padding-left: 30px; margin-bottom: 20px;\">\u571f\u5730\u7b49\u306e\u6642\u4fa1\uff0d\u6577\u5730\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u4fa1\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u3000\u4e0a\u8a18\u306e\u300c\u5efa\u7269\u306e\u6642\u4fa1\u300d\u53ca\u3073\u300c\u571f\u5730\u7b49\u306e\u6642\u4fa1\u300d\u306f\u3001\u305d\u308c\u305e\u308c\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u5efa\u7269\u306e\u6642\u4fa1\u53c8\u306f\u571f\u5730\u7b49\u306e\u6642\u4fa1\u3068\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09\u3000\u4e0a\u8a18\u306e\u300c\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u300d\u3068\u306f\u3001\u5c45\u4f4f\u5efa\u7269\u306e\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u3044\u3066\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u8010\u7528\u5e74\u6570\uff08\u4f4f\u5b85\u7528\uff09\u306b1.5\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u5e74\u6570\u304b\u3089\u5c45\u4f4f\u5efa\u7269\u306e\u7bc9\u5f8c\u7d4c\u904e\u5e74\u6570\u3092\u63a7\u9664\u3057\u305f\u5e74\u6570\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff13\uff09\u3000\u4e0a\u8a18\u306e\u300c\u5b58\u7d9a\u5e74\u6570\u300d\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u533a\u5206\u306b\u5fdc\u3058\u305d\u308c\u305e\u308c\u6b21\u306b\u5b9a\u3081\u308b\u5e74\u6570\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u30a4\uff09\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u304c\u914d\u5076\u8005\u306e\u7d42\u8eab\u306e\u9593\u3067\u3042\u308b\u5834\u5408\u30fb\u30fb\u30fb\u914d\u5076\u8005\u306e\u5e73\u5747\u4f59\u547d\u5e74\u6570<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u30ed\uff09\u3000\uff08\u30a4\uff09\u4ee5\u5916\u306e\u5834\u5408\u30fb\u30fb\u30fb\u907a\u7523\u5206\u5272\u5354\u8b70\u7b49\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u5b58\u7d9a\u671f\u9593\u306e\u5e74\u6570\uff08\u914d\u5076\u8005\u306e\u5e73\u5747\u4f59\u547d\u5e74\u6570\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff14\uff09\u3000\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u53c8\u306f\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u304b\u3089\u5b58\u7d9a\u5e74\u6570\u3092\u63a7\u9664\u3057\u305f\u5e74\u6570\u304c\u96f6\u4ee5\u4e0b\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u30a4\u306e\u300c\uff08\u6b8b\u5b58\u8010\u7528\u5e74\u6570\uff0d\u5b58\u7d9a\u5e74\u6570\uff09\uff0f\u6b8b\u5b58\u8010\u7528\u5e74\u6570\u300d\u306f\u3001\u96f6\u3068\u3059\u308b\u3002<\/span><\/p>\n<\/div>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\uff5e\u5c45\u4f4f\u7528\u8d85\u9ad8\u5c64\u5efa\u7bc9\u7269\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306e\u7b97\u5b9a\u65b9\u6cd5\u30fb\u5e83\u5927\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u898b\u76f4\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8cc3\u4e0a\u3052\u30fb\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u62e1\u5145\u7b49\u3092\u63aa\u7f6e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-39\/\" target=\"_blank\">\u4e00\u6628\u5e74\u306e\u5e83\u5927\u5730\u8a55\u4fa1\u306e\u898b\u76f4\u3057<\/a>\u7b49\u3068\u540c\u69d8\u306b\u8003\u3048\u308b\u3068\u3001\u4eca\u5f8c\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u65bd\u884c\uff08\u5e73\u621032\u5e74\uff14\u6708\uff11\u65e5\uff09\u306b\u5408\u308f\u305b\u3066\u78ba\u5b9a\u3055\u308c\u308b\u3068\u3044\u3046\u5de5\u7a0b\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306f\u7269\u7d0d\u52a3\u5f8c\u8ca1\u7523\uff08\u7269\u7d0d\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u9806\u4f4d\u306e\u4f4e\u3044\u8ca1\u7523\uff09\u3068\u3055\u308c\u3001\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306e\u8a2d\u5b9a\u306e\u767b\u8a18\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u3092\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff082\/1,000\uff09\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=60\" target=\"_blank\">\u5927\u7db1p58<\/a>\u3011\u3002<\/p>\n<p>\u4ed6\u306e\u6539\u6b63\u9805\u76ee\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7642\u990a\u770b\u8b77\u7b49\u3092\u7121\u511f\u3067\u884c\u3044\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u306e\u7dad\u6301\u7b49\u306b\u8ca2\u732e\u3057\u305f\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\uff08\u4f8b\u3048\u3070\u9577\u7537\u306e\u5ac1\u7b49\uff09\u306b\u3001\u76f8\u7d9a\u4eba\u306b\u5bfe\u3059\u308b\u305d\u306e\u5bc4\u4e0e\u306b\u5fdc\u3058\u305f\u91d1\u92ad\u306e\u8acb\u6c42\u304c\u8a8d\u3081\u3089\u308c\u308b\u7279\u5225\u5bc4\u4e0e\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3068\u307f\u306a\u3057\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3002\u307e\u305f\u7279\u5225\u5bc4\u4e0e\u6599\u3092\u652f\u6255\u3046\u76f8\u7d9a\u4eba\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u306f\u3001\u305d\u306e\u984d\u304c\u63a7\u9664\u3055\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=60\" target=\"_blank\">\u5927\u7db1p58<\/a>\u3011\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6210\u5e74\u5e74\u9f62\u306e\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u300c\u6c11\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u5e73\u621034\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u6210\u5e74\u5e74\u9f62\u304c20\u6b73\u304b\u308918\u6b73\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u304c\u3001\u7a0e\u5236\u4e0a\u3001\u5e74\u9f62\u8981\u4ef6\u309220\u6b73\u53c8\u306f\u6210\u5e74\uff08\u672a\u6210\u5e74\uff09\u3068\u3057\u3066\u3044\u308b\u5236\u5ea6\u306f\u3001\u5bfe\u8c61\u8005\u306e\u884c\u70ba\u80fd\u529b\u3084\u7ba1\u7406\u80fd\u529b\u306b\u7740\u76ee\u3057\u3066\u8981\u4ef6\u3092\u5b9a\u3081\u3066\u3044\u308b\u3068\u306e\u8003\u3048\u304b\u3089\u3001\u540c\u6cd5\u65bd\u884c\u306b\u5408\u308f\u305b\u3001\u76f8\u7d9a\u7a0e\u306e\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u3084\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\uff08\u53ca\u3073\u540c\u7279\u4f8b\uff09\u30fb\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\u30fb\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u3044\u3063\u305f\u5404\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u8981\u4ef6\u304c20\u6b73\u304b\u308918\u6b73\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=59\" target=\"_blank\">\u5927\u7db1p57<\/a>\u3011\u3002\u6210\u5e74\uff1d20\u6b73\u3068\u306e\u601d\u3044\u8fbc\u307f\u304b\u3089\u5224\u65ad\u3092\u8aa4\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u65bd\u884c\u6642\u671f\u306b\u5408\u308f\u305b\u305f\u5bfe\u5fdc\u3092\u5fc3\u304c\u3051\u305f\u3044\u3002\u306a\u304a\u3001\u4ed6\u306b\u3082\u7a0e\u7406\u58eb\u8cc7\u683c\u3092\u6709\u3059\u308b\u6210\u5e74\u306e\u5e74\u9f62\u306b\u3064\u3044\u3066\u3082\u6539\u6b63\u5f8c\u306e\u6210\u5e74\u306e\u5e74\u9f62\u3068\u540c\u69d8\u3068\u3055\u308c\u308b\u305f\u3081\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=120\" target=\"_blank\">\u5927\u7db1p118<\/a>\u3011\u3001\u4eca\u5f8c\u300110\u4ee3\u306e\u7a0e\u7406\u58eb\u8cc7\u683c\u4fdd\u6709\u8005\u304c\u767b\u5834\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4e16\u4ee3\u9593\u306e\u65e9\u671f\u8cc7\u7523\u79fb\u8ee2\u3092\u76ee\u7684\u3068\u3057\u305f\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306f\u7e2e\u6e1b\u3078<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\uff13\u670831\u65e5\u306b\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u300c\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\u53ca\u3073\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\u306f\u3001\u5185\u95a3\u5e9c\u3084\u6587\u90e8\u79d1\u5b66\u7701\u306a\u3069\u304b\u3089\u5236\u5ea6\u6052\u4e45\u5316\u3084\u5bfe\u8c61\u62e1\u5927\u7b49\u306e<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u30fb\u6559\u80b2\u8cc7\u91d1\u7b49\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u306a\u3069\u671f\u9650\u5207\u308c\u63aa\u7f6e\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u8981\u671b\u3001\u500b\u4eba\u4e8b\u696d\u8005\u5411\u3051\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306f\u5b9f\u73fe\u3059\u308b\u304b\uff5e\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-58\/\" target=\"_blank\">\u8981\u671b\u304c\u306a\u3055\u308c\u3066\u3044\u305f<\/a>\u304c\u3001\u5171\u306b\u8db3\u5143\uff11\u5e74\u9593\u306e\u65b0\u898f\u5951\u7d04\u6570\u304c\u5275\u8a2d\u5f53\u521d\u306e\u4ef6\u6570\u304b\u3089\u5927\u5e45\u306b\u843d\u3061\u8fbc\u3093\u3067\u3044\u308b\u3053\u3068\u3084\u3001\u6559\u80b2\u8cc7\u91d1\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u7d4c\u6e08\u683c\u5dee\u304c\u6559\u80b2\u683c\u5dee\u3092\u751f\u3093\u3067\u3044\u308b\u73fe\u72b6\u306a\u3069\u304b\u3089\u3001\u5171\u306b\u5e73\u621033\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u6559\u80b2\u8cc7\u91d1\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u53d7\u8d08\u8005\u306e\u6240\u5f97\u8981\u4ef6\uff081,000\u4e07\u5186\uff09\u304c\u898f\u5b9a\u3055\u308c23\u6b73\u4ee5\u4e0a\u306e\u8005\u306e\u6559\u80b2\u8cc7\u91d1\u306e\u7bc4\u56f2\u306e\u9650\u5b9a\u306a\u3069\u304c\u884c\u308f\u308c\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u7279\u4f8b\u3082\u53d7\u8d08\u8005\u306e\u6240\u5f97\u8981\u4ef6\uff081,000\u4e07\u5186\uff09\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=47\" target=\"_blank\">\u5927\u7db1p45<\/a>\u3001<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=48\" target=\"_blank\">p46<\/a>\u3011\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u305d\u306e\u4ed6\u5730\u65b9\u7a0e\u3001\u56fd\u969b\u8ab2\u7a0e\u95a2\u4fc2\u3001\u3072\u3068\u308a\u89aa\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u5730\u65b9\u7a0e\u6e90\u306e\u504f\u5728\u662f\u6b63\u306e\u554f\u984c\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u5e73\u621031\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u306e\u5ec3\u6b62\u3068\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3078\u306e\u5fa9\u5143\u306b\u5408\u308f\u305b\u3001\u5fa9\u5143\u5f8c\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\u30fb\u53ce\u5165\u5272\uff09\u306e\u4e00\u90e8\uff08\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7d04\uff13\u5272\uff09\u3092\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u7a0e\uff08\u4eee\uff09\uff08\u56fd\u7a0e\uff08\u305f\u3060\u3057\u8ce6\u8ab2\u5fb4\u53ce\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3068\u4f75\u305b\u90fd\u9053\u5e9c\u770c\u304c\u884c\u3046\uff09\uff09\u3068\u3057\u3066\u5206\u96e2\u3057\u3001\u305d\u306e\u5168\u984d\u3092\u7279\u5225\u6cd5\u4eba\u4e8b\u696d\u8b72\u4e0e\u7a0e\uff08\u4eee\u79f0\uff09\u3068\u3057\u3066\u3001\u4eba\u53e3\u3092\u8b72\u4e0e\u57fa\u6e96\u3068\u3057\u3066\u90fd\u9053\u5e9c\u770c\u306b\u8b72\u4e0e\u3059\u308b\u4ed5\u7d44\u307f\u304c\u8a2d\u3051\u3089\u308c\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=73\" target=\"_blank\">\u5927\u7db1p71<\/a>\u3011\u3002<\/p>\n<p>\u307e\u305f\u904e\u5ea6\u306a\u8fd4\u793c\u54c1\u304c\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u305f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56e3\u4f53\u3092\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\uff08\u8fd4\u793c\u5272\u5408\uff13\u5272\u4ee5\u4e0b\u3001\u5730\u5834\u7523\u54c1\u7b49\uff09\u306b\u57fa\u3065\u304d\u7dcf\u52d9\u5927\u81e3\u304c\u6307\u5b9a\u3057\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u3001\u6307\u5b9a\u3057\u305f\u90fd\u9053\u5e9c\u770c\u7b49\u304c\u305d\u306e\u57fa\u6e96\u306b\u9069\u5408\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u6307\u5b9a\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08H31.6.1\uff5e\uff09\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=42\" target=\"_blank\">\u5927\u7db1p40<\/a>\u3011\u3002<\/p>\n<p>\u56fd\u969b\u8ab2\u7a0e\u306e\u95a2\u4fc2\u3067\u306f\u3001\u904e\u5927\u652f\u6255\u5229\u5b50\u7a0e\u5236\u306b\u304a\u3044\u3066BEPS\u52e7\u544a\u5185\u5bb9\u306b\u5408\u308f\u305b\u308b\u305f\u3081\u2460\u5bfe\u8c61\u3068\u306a\u308b\u5229\u5b50\u2461\u8abf\u6574\u6240\u5f97\u306e\u5b9a\u7fa9\u2462\u57fa\u6e96\u5024\u306b\u3064\u3044\u3066\u306e\u898b\u76f4\u3057\u7b49\u3092\u884c\u3044\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=100\" target=\"_blank\">\u5927\u7db1p98<\/a>\u3011\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u3067\u306f\u8a55\u4fa1\u56f0\u96e3\u306a\u7121\u5f62\u8cc7\u7523\u53d6\u5f15\u306b\u4fc2\u308b\u4fa1\u683c\u8abf\u6574\u63aa\u7f6e\u306e\u5c0e\u5165\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u4e0a\u306e\u7121\u5f62\u8cc7\u7523\u306e\u5b9a\u7fa9\u306e\u660e\u78ba\u5316\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=102\" target=\"_blank\">\u5927\u7db1p100<\/a>\u3011\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u4e0e\u515a\u9593\u3067\u306e\u5354\u8b70\u304c\u96e3\u822a\u3057\u305f\u3072\u3068\u308a\u89aa\u3092\u3081\u3050\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5b50\u3069\u3082\u306e\u8ca7\u56f0\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u4e8b\u5b9f\u5a5a\u72b6\u614b\u3067\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u652f\u7d66\u3055\u308c\u308b\u5150\u7ae5\u6276\u990a\u624b\u5f53\u306e\u652f\u7d66\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u524d\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c135\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3072\u3068\u308a\u89aa\u306b\u5bfe\u3057\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u300d\u3068\u3057\u305f\u4e0a\u3010<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=16\" target=\"_blank\">\u5927\u7db1p14<\/a>\u3001<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=43\" target=\"_blank\">p41<\/a>\u3011\u3001<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf?_ga=2.11633204.1001717360.1544571226-106375494.1517192053#page=123\" target=\"_blank\">\u5927\u7db1p121<\/a>\uff08\u7b2c\u4e09\u3000\u691c\u8a0e\u4e8b\u9805\uff09\u306b\u304a\u3044\u3066\u300c\u5a5a\u59fb\u306b\u3088\u3089\u306a\u3044\u3067\u751f\u307e\u308c\u305f\u5b50\u3092\u6301\u3064\u3072\u3068\u308a\u89aa\u306b\u5bfe\u3059\u308b\u66f4\u306a\u308b\u7a0e\u5236\u4e0a\u306e\u5bfe\u5fdc\u306e\u8981\u5426\u7b49\u306b\u3064\u3044\u3066\u3001\u5e73\u621032\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u691c\u8a0e\u3057\u3001\u7d50\u8ad6\u3092\u5f97\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\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>\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u306f\u5e73\u621030\u5e7412\u670814\u65e5\u3001\u300c\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[407,448,483,674,510,349],"backnumber":[1974],"series":[825],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 01:54:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/166031"}],"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=166031"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/166031\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=166031"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=166031"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=166031"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=166031"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=166031"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}