{"id":171937,"date":"2019-03-06T15:46:59","date_gmt":"2019-03-06T06:46:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=171937"},"modified":"2019-07-19T09:23:01","modified_gmt":"2019-07-19T00:23:01","slug":"corporation-report-114","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-114\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3001\u767a\u96fb\u8a2d\u5099\u306e\u3046\u3061\u8ca9\u58f2\u7528\u306e\u96fb\u6c17\u91cf\u304c\u7dcf\u767a\u96fb\u91cf\u306e\uff12\u5206\u306e\uff11\u8d85\u3068\u306a\u308b\u3082\u306e\u3092\u5bfe\u8c61\u304b\u3089\u9664\u5916\uff5e\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u7701\u4ee4\u53ca\u3073\u544a\u793a\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u308b\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>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3001\u767a\u96fb\u8a2d\u5099\u306e\u3046\u3061\u8ca9\u58f2\u7528\u306e\u96fb\u6c17\u91cf\u304c\u7dcf\u767a\u96fb\u91cf\u306e\uff12\u5206\u306e\uff11\u8d85\u3068\u306a\u308b\u3082\u306e\u3092\u5bfe\u8c61\u304b\u3089\u9664\u5916<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u6539\u6b63\u7701\u4ee4\u53ca\u3073\u544a\u793a\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u308b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u4eca\u6708\u672b\u3067\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u4e0b\u8a18\uff13\u3064\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u63aa\u7f6e\u304c\u305d\u308c\u305e\u308c2021\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u9593\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\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: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u2461\u53ca\u3073\u2462\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u304c\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305a\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306b\u95a2\u3057\u3001\u5927\u7db1\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\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-bottom: 3px;\">\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306e\u6295\u8cc7\u8a08\u753b\u306e\u5b9f\u65bd\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\u3092\u9069\u7528\u8981\u4ef6\u306b\u52a0\u3048<\/span>\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577\u3059\u308b\uff08\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b\u3002\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u7b49\u3092\u3059\u308b\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002\u306a\u304a\u3001\u540c\u65e5\u524d\u306b\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u7d4c\u55b6\u6539\u5584\u6307\u5c0e\u52a9\u8a00\u66f8\u985e\u306b\u4fc2\u308b\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306e\u3046\u3061\u540c\u5e74\uff19\u670830\u65e5\u307e\u3067\u306b\u53d6\u5f97\u7b49\u3092\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u4e0d\u8981\u3068\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u4e0b\u7dda\u90e8\u306b\u95a2\u3057\u3001\u73fe\u5728\u53c2\u8b70\u9662\u3067\u306e\u5be9\u8b70\u306b\u5165\u3063\u3066\u3044\u308b\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u3067\u306f\u3001\u63aa\u7f6e\u6cd542\u6761\u306e12\u306e\uff13\u306b\u304a\u3044\u3066\u4e0b\u8a18\u306e\u3088\u3046\u306b\u4e0b\u7dda\u90e8\u304c\u8ffd\u52a0\u3055\u308c\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u4e00\u90e8\u304c\u4eca\u5f8c\u660e\u3089\u304b\u3068\u306a\u308b\u6539\u6b63\u7701\u4ee4\u3078\u59d4\u4efb\u3055\u308c\u308b\u5f62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/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>\u300c\u7d4c\u55b6\u6539\u5584\u6307\u5c0e\u52a9\u8a00\u66f8\u985e\u306b\u300d\u3092\u300c\u7d4c\u55b6\u6539\u5584\u6307\u5c0e\u52a9\u8a00\u66f8\u985e<span style=\"border-bottom: solid 1px #B22222;\">\uff08\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u7b49\u304c\u305d\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u8a08\u753b\u306e\u5b9f\u65bd\u305d\u306e\u4ed6\u306e\u53d6\u7d44\u304c\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u7d4c\u55b6\u306e\u6539\u5584\u306b\u7279\u306b\u8cc7\u3059\u308b\u3053\u3068\u306b\u3064\u304d\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u78ba\u8a8d\u3092\u3057\u305f\u65e8\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/span>\u306b\u300d\u306b\u6539\u3081\u3001<\/p>\n<\/div>\n<p>\u4e00\u65b9\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u5927\u7db1\u306b\u4e0b\u8a18\u306e\u8a18\u8f09\u304c\u3042\u308a\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u3068\u306f\u7570\u306a\u308a\u3001\u6539\u6b63\u5185\u5bb9\u304c\u3042\u3044\u307e\u3044\u306a\u8868\u73fe\u3068\u306a\u3063\u3066\u3044\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>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\uff08\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff09\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\u53ca\u3073\u9069\u6b63\u5316<\/span>\u3092\u884c\u3063\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577\u3059\u308b\uff08\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b\u3002\uff09\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u5bfe\u8c61\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2019\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=22\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u306b\u3088\u308b\u516c\u8868\u8cc7\u6599<\/a>\u306b\u304a\u3044\u3066\u3001\u300c\u50cd\u304d\u65b9\u6539\u9769\u306b\u8cc7\u3059\u308b\u8a2d\u5099\uff08\u4f11\u61a9\u5ba4\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u51b7\u6696\u623f\u8a2d\u5099\u3084\u4f5c\u696d\u5834\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u30c6\u30ec\u30ef\u30fc\u30af\u7528\uff30\uff23\u7b49\uff09\u3082\u672c\u7a0e\u5236\u63aa\u7f6e\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3092\uff31\uff06\uff21\u96c6\u7b49\u3092\u901a\u3058\u3066\u660e\u78ba\u5316\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3001<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/2017\/170404kyokaqanda.pdf\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u306b\u3088\u308b\uff31\uff06\uff21\u96c6<\/a>\u7b49\u306e\u66f4\u65b0\u304c\u4e88\u6e2c\u3055\u308c\u308b\u3002<\/p>\n<p>\u6b21\u306b\u5bfe\u8c61\u8a2d\u5099\u7b49\u306e\u7bc4\u56f2\u306e\u9069\u6b63\u5316\u306b\u95a2\u3057\u3066\u306f\u3001\uff13\u6708\uff14\u65e5\u4ed8\u3067\u6b21\u306e\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u610f\u898b\u30fb\u60c5\u5831\u53d7\u4ed8\u7de0\u5207\u65e5\u306f\uff13\u670811\u65e5\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8<br \/>\n\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\" href=\"https:\/\/search.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCMMSTDETAIL&amp;id=640119004&amp;Mode=0\" target=\"_blank\">\u300c\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u6848\u300d\u53ca\u3073\u300c\u4e3b\u3068\u3057\u3066\u96fb\u6c17\u306e\u8ca9\u58f2\u3092\u884c\u3046\u305f\u3081\u306b\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u82e5\u3057\u304f\u306f\u5efa\u8a2d\u3092\u3059\u308b\u8a2d\u5099\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u5b9a\u3081\u308b\u544a\u793a\u6848\u300d\u306e\u6982\u8981\u306b\u95a2\u3059\u308b\u5fa1\u610f\u898b\u306e\u52df\u96c6\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u4e0a\u8a18\u306e\u300c\u6539\u6b63\u6848\u306e\u6982\u8981\u300d\u306b\u3088\u308b\u3068\u3001\u672c\u7a0e\u5236\u306e\u5bfe\u8c61\u8a2d\u5099\u304b\u3089\u300c\u767a\u96fb\u306e\u7528\u306b\u4f9b\u3059\u308b\u8a2d\u5099\u306e\u3046\u3061\u4e3b\u3068\u3057\u3066\u96fb\u6c17\u306e\u8ca9\u58f2\u3092\u884c\u3046\u305f\u3081\u306b\u53d6\u5f97\u7b49\u3092\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u304c\u5b9a\u3081\u308b\u3082\u306e\u3092\u9664\u304f\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u304c\u5b9a\u3081\u308b\u3082\u306e\uff08\u544a\u793a\u6848\uff09\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\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><strong>\u4e3b\u3068\u3057\u3066\u96fb\u6c17\u306e\u8ca9\u58f2\u3092\u884c\u3046\u305f\u3081\u306b\u53d6\u5f97\u7b49\u3092\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u304c\u5b9a\u3081\u308b\u8a2d\u5099\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/strong>\u306f\u3001\u767a\u96fb\u306e\u7528\u306b\u4f9b\u3059\u308b\u8a2d\u5099\uff08\u3053\u308c\u306b\u9644\u5c5e\u3059\u308b\u8a2d\u5099\u3092\u542b\u3080\u3002\uff09\u3067\u3042\u3063\u3066\u3001\u8a8d\u5b9a\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u5b9f\u65bd\u6642\u671f\u306e\u3046\u3061\u5f53\u8a72\u8a2d\u5099\u306b\u3088\u308a\u8ca9\u58f2\u306e\u7528\u306b\u4f9b\u3059\u308b\u96fb\u6c17\u3092\u767a\u96fb\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u671f\u9593\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5f53\u8a72\u8a2d\u5099\u306b\u3088\u308a\u767a\u96fb\u3055\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u96fb\u6c17\u306e\u91cf\u306e\u3046\u3061\u306b\u5f53\u8a72\u8a2d\u5099\u306b\u3088\u308a\u767a\u96fb\u3055\u308c\u308b\u96fb\u6c17\u306e\u91cf\u3067\u8ca9\u58f2\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u3082\u306e\u306e\u5360\u3081\u308b\u5272\u5408\u304c\uff12\u5206\u306e\uff11\u3092\u8d85\u3048\u308b\u3082\u306e<\/span>\u3068\u3059\u308b\u3053\u3068\u3092\u898f\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u672c\u6765\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u6307\u5b9a\u4e8b\u696d\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5434.htm\" target=\"_blank\">\u300c\u96fb\u6c17\u696d\u300d\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044<\/a>\u304c\u3001\u4f8b\u3048\u3070\u88fd\u9020\u696d\u3067\u5de5\u5834\u5185\u306b\u8a2d\u7f6e\u3057\u305f\u592a\u967d\u5149\u7b49\u306e\u767a\u96fb\u8a2d\u5099\u3067\u767a\u96fb\u3057\u305f\u96fb\u6c17\u3092\u305d\u306e\u88fd\u9020\u696d\u306b\u4f7f\u7528\u3057\u3001\u4f59\u5270\u306e\u96fb\u529b\u3092\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u672c\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3068\u3053\u308d\u3001\u5b9f\u969b\u306b\u306f\u307b\u307c\u96fb\u6c17\u696d\u3067\u3042\u308b\u5834\u5408\u3067\u3082\u610f\u56f3\u7684\u306b\u4ed6\u306e\u4e8b\u696d\u3068\u5171\u901a\u3057\u3066\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u9069\u7528\u3092\u53d7\u3051\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u304b\u3089\u5916\u3059\u76ee\u7684\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_42_12_4.htm\" target=\"_blank\">\u63aa\u7f6e\u6cd5\u901a\u905442\u306e12\u306e\uff14\uff0d\uff17<\/a>\u300a\u6307\u5b9a\u4e8b\u696d\u3068\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3068\u306b\u5171\u901a\u3057\u3066\u4f7f\u7528\u3055\u308c\u308b\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u300b\u306b\u304a\u3044\u3066\u300c\u6307\u5b9a\u4e8b\u696d\u3068\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u3068\u3092\u55b6\u3080\u6cd5\u4eba\u304c\u3001\u305d\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u306b\u5171\u901a\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5168\u90e8\u3092\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff14\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u306e\u898b\u76f4\u3057\u306b\u52a0\u3048\u3001\u5192\u982d\u2460\uff5e\u2462\u306e\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u5171\u306b\u4eca\u56de\u306e\u5ef6\u9577\u306b\u4f34\u3044\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u3046\u3061\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\uff08\u524d\uff13\u4e8b\u696d\u5e74\u5ea6\u306e\u5e73\u5747\u6240\u5f97\u91d1\u984d\u304c15\u5104\u5186\u3092\u8d85\u3048\u308b\u3082\u306e\uff09\u3092\u9069\u7528\u5bfe\u8c61\u5916\u3068\u3059\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\uff09\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c\u4e2d\u5c0f\u4f01\u696d\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u505c\u6b62\u306b\u4fc2\u308b\u300c\u5e73\u5747\u6240\u5f97\u91d1\u984d\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u300d<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u4e2d\u5c0f\u4f01\u696d\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u505c\u6b62\u306b\u4fc2\u308b\u300c\u5e73\u5747\u6240\u5f97\u91d1\u984d\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u5747\u6240\u5f97\u91d1\u984d\u306e\u610f\u7fa9\u3068\u5bfe\u8c61\u3068\u306a\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-591\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u5e73\u5747\u6240\u5f97\u91d1\u984d\u306e\u610f\u7fa9\u3068\u5bfe\u8c61\u3068\u306a\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e<\/a><\/li>\n<li><a title=\"\u4e2d\u5c0f\u4f01\u696d\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u505c\u6b62\u306b\u4fc2\u308b\u300c\u5e73\u5747\u6240\u5f97\u91d1\u984d\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u300c\u5e73\u5747\u6240\u5f97\u91d1\u984d\u300d\u306e\u7b97\u5b9a\u65b9\u6cd5\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-594\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u5e73\u5747\u6240\u5f97\u91d1\u984d\u306e\u7b97\u5b9a\u65b9\u6cd5<\/a><\/li>\n<\/ul>\n<\/div><\/div>\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>\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u4eca\u6708\u672b\u3067\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u4e0b\u8a18\uff13\u3064\u306e\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u63aa\u7f6e\u304c\u305d\u308c\u305e\u308c2021\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u9593\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n\u2460\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<br \/>\n\u2461\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<br \/>\n\u2462\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/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":[370,185,177,167,179,289],"tags":[115,483,674,454],"backnumber":[1984],"series":[825],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 19:14:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/171937"}],"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=171937"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/171937\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=171937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=171937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=171937"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=171937"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=171937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}