{"id":174431,"date":"2019-05-16T10:16:44","date_gmt":"2019-05-16T01:16:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=174431"},"modified":"2019-05-30T10:46:10","modified_gmt":"2019-05-30T01:46:10","slug":"corporation-article-767","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-767\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c\uff13\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 18px;\">\u53ca\u3073<\/span>\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054<span style=\"font-size: 18px;\">\u306e<\/span>\u8ad6\u70b9\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u8b1b\u5e2b<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-764\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c\uff14\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-773\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u901a\u9054\u6539\u6b63\u306e\u80cc\u666f\u7b49\u306e\u8aac\u660e<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u30012018\u5e74\uff15\u670830\u65e5\u4ed8\u3051\u3067<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/180409\/index.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63<\/a>\u3057\u3066\u3044\u308b\u3002\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306e\u80cc\u666f\u7b49\u306b\u3064\u3044\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/02.htm\" target=\"_blank\">\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3057\u3066\u3044\u308b<\/a>\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>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u5358\u4f4d\u3001\u8a08\u4e0a\u6642\u671f\u53ca\u3073\u8a08\u4e0a\u984d\u306b\u3064\u3044\u3066\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u3044\u3046\u65b0\u305f\u306a\u6982\u5ff5\u3092\u76db\u308a\u8fbc\u3093\u3060\u5f62\u3067\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u53ca\u3073\u8a08\u4e0a\u984d\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\u3053\u3068\u7b49\u306b\u4f34\u3046\u53d6\u6271\u3044\u306e\u6574\u7406\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5f93\u6765\u3001\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u3068\u3055\u308c\u3001\u305d\u306e\u53ce\u76ca\u306e\u984d\u306f\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u898f\u5b9a\u3092\u53d7\u3051\u3066\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306b\u304a\u3044\u3066\u5177\u4f53\u7684\u306a\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u7b49\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u4eca\u822c\u3001\u9867\u5ba2\u3068\u306e\u5951\u7d04\u304b\u3089\u751f\u3058\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u304c\u5c0e\u5165\u3055\u308c\u3001\u3053\u308c\u3092\u8e0f\u307e\u3048\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u540c\u57fa\u6e96\u306f\u3001\u2460\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u4f1a\u8a08\u57fa\u6e96\u3068\u3057\u3066\u306e\u4f4d\u7f6e\u4ed8\u3051\u304c\u306a\u3055\u308c\u3066\u304a\u308a\u3001\u2461\u300c\u5c65\u884c\u7fa9\u52d9\u300d\u3068\u3044\u3046\u65b0\u305f\u306a\u6982\u5ff5\u3092\u30d9\u30fc\u30b9\u3068\u3057\u3066\u53ce\u76ca\u306e\u8a08\u4e0a\u5358\u4f4d\u3001\u8a08\u4e0a\u6642\u671f\u53ca\u3073\u8a08\u4e0a\u984d\u3092\u8a8d\u8b58\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u65b0\u305f\u306b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u53ca\u3073\u8a08\u4e0a\u984d\u3092\u660e\u78ba\u5316\u3059\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u308b\u306a\u3069\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u3092\u8e0f\u307e\u3048\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u3069\u304a\u308a\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u7b49\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u4eca\u822c\u306e\u901a\u9054\u6539\u6b63\u306b\u3088\u308a\u5f93\u6765\u306e\u53d6\u6271\u3044\u304c\u5909\u66f4\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f2018\uff08\u5e73\u621030\u5e74\uff09\uff13\u6708\u306b\u5c0e\u5165\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u30012021\u5e74\uff08\u4ee4\u548c\uff13\u5e74\uff09\uff14\u6708\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u672c\u683c\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u69d8\u3005\u306a\u696d\u7a2e\u3084\u696d\u614b\u306b\u304a\u3051\u308b\u79c1\u6cd5\u4e0a\u306e\u53d6\u5f15\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304f\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3046\u3057\u305f\u53d6\u5f15\u306b\u5fdc\u3058\u305f\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u3001\u9069\u5b9c\u516c\u8868\u3057\u3066\u3044\u304f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u901a\u9054\u306e\u6574\u5099\u65b9\u91dd<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306a\u89b3\u70b9\u304b\u3089\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6574\u5099\u304c\u5b9f\u65bd\u3055\u308c\u305f\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/index.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff15\u670830\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d\uff18\u307b\u304b\uff12\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e<\/a>\u300d\u53c2\u7167\u3002\uff09<\/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: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u3001\u53ce\u76ca\u306e\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308a\u3001\u696d\u7a2e\u6a2a\u65ad\u7684\u306b\u753b\u4e00\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u539f\u5247\u3068\u3057\u3066\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4f01\u56f3\u3059\u308b\u516c\u5e73\u306a\u6240\u5f97\u8a08\u7b97\u3068\u3044\u3046\u8981\u8acb\u306b\u53cd\u3057\u306a\u3044<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9<\/span>\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306b\u304a\u3044\u3066\u660e\u78ba\u5316\u3055\u308c\u305f<span style=\"border-bottom: solid 1px #B22222;\">\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u305d\u306e\u8ca9\u58f2\u30fb\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u306e\u5f15\u6e21\u6642\u306e\u4fa1\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3067\u3042\u308b\u3068\u3059\u308b\u8003\u3048\u65b9\u3068\u306a\u3058\u3080<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u4ed6\u65b9\u3067\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u539f\u5247\u7684\u306a\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u306b\u3068\u3069\u307e\u308a\u3001\u5177\u4f53\u7684\u306a\u9069\u7528\u306e\u5834\u9762\u306b\u304a\u3044\u3066\u306f\u9078\u629e\u3057\u3046\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u5e45\u304c\u4e0d\u660e\u78ba\u3067\u3042\u308b\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u516c\u5e73\u306a\u6240\u5f97\u8a08\u7b97\u3068\u3044\u3046\u8981\u8acb\u306e\u4e2d\u3067\u8a31\u5bb9\u3067\u304d\u308b\u51e6\u7406\u306e\u7bc4\u56f2\u3092\u753b\u3059\u305f\u3081\u306e\u5ba2\u89b3\u7684\u306a\u57fa\u6e96\u3092\u660e\u78ba\u5316\u3057\u3001\u4f1a\u8a08\u57fa\u6e96\u306e\u6063\u610f\u7684\u306a\u5229\u7528\u3092\u6392\u9664\u3059\u308b<\/span>\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f<\/span>\u3001\u5f93\u524d\u3088\u308a\u300c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u300d\u306b\u5f93\u3063\u305f\u8a08\u7b97\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u7b49\u306b\u5247\u3057\u305f\u4f1a\u8a08\u51e6\u7406\u3082\u5f15\u304d\u7d9a\u304d\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3059\u308b<\/span>\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u5225\u306e\u8cc7\u6599\u3067\u306f\u3001\u901a\u9054\u306e\u6574\u5099\u65b9\u91dd\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8981\u7d04\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/001.pdf#page=17\" target=\"_blank\">\u300c\u300e\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300f\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff5e\u6cd5\u4eba\u7a0e\u95a2\u4fc2\uff5e\u300d16\u9801<\/a>\uff09\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: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u306f\u53ce\u76ca\u306e\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u4f1a\u8a08\u57fa\u6e96\u3067\u3042\u308b\u3002<span style=\"border-bottom: solid 1px #B22222;\">\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306b\u3088\u308a\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5b9f\u73fe\u4e3b\u7fa9\u53c8\u306f\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306e\u8003\u3048\u65b9\u3068\u9f5f\u9f6c\u3092\u304d\u305f\u3059\u3082\u306e\u3067\u306f\u306a\u3044<\/span>\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u6539\u6b63\u901a\u9054\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u65b0\u4f1a\u8a08\u57fa\u6e96\u306e\u8003\u3048\u65b9\u3092\u53d6\u308a\u8fbc\u3093\u3067\u3044\u304f<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u4e00\u65b9\u3067\u3001\u65b0\u4f1a\u8a08\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u904e\u5ea6\u306b\u4fdd\u5b88\u7684\u306a\u53d6\u6271\u3044\u3084\u3001\u6063\u610f\u7684\u306a\u898b\u7a4d\u308a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u516c\u5e73\u306a\u6240\u5f97\u8a08\u7b97\u306e\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u3042\u308b\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7a0e\u72ec\u81ea\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u5f93\u524d\u306e\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u7b49\u306b\u5247\u3063\u305f\u4f1a\u8a08\u51e6\u7406\u3082\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u8aac\u660e\u304b\u3089\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u5bfe\u3057\u3066\u6e96\u62e0\u53c8\u306f\u8a31\u5bb9\u3059\u308b\u59ff\u52e2\u3068\u3001\u9006\u306b\u6e96\u62e0\u53c8\u306f\u8a31\u5bb9\u3057\u306a\u3044\u59ff\u52e2\u3092\u57a3\u9593\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u5f8c\u8005\u306e\u59ff\u52e2\u306f\u3001\u516c\u6b63\u306a\u6240\u5f97\u8a08\u7b97\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u6700\u7d42\u7684\u306a\u624b\u7db1\u3092\u7a0e\u6cd5\u306a\u3044\u3057\u56fd\u7a0e\u5e81\u306e\u5074\u3067\u78ba\u5b9f\u306b\u63e1\u308d\u3046\u3068\u3059\u308b\u3001\u56fd\u7a0e\u5e81\u306a\u308a\u306e\u614e\u91cd\u3055\u306e\u73fe\u308c\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u5b9f\u52d9\u7684\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u5f93\u524d\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3053\u3068\u3082\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u304c\u660e\u8a00\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u884c\u653f\u6a5f\u95a2\u3067\u3042\u308b\u56fd\u7a0e\u5e81\u306b\u304a\u3051\u308b\u901a\u9054\u306e\u6574\u5099\u65b9\u91dd\u306b\u3059\u304e\u306a\u3044\u306e\u3067\u3042\u3063\u3066\u3001\u304b\u304b\u308b\u65b9\u91dd\u304c\u6cd5\u4ee4\u3068\u6574\u5408\u3059\u308b\u304b\u3068\u3044\u3046\u70b9\u306f\u5225\u9014\u691c\u8a0e\u3092\u8981\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u901a\u9054\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u6574\u5099\u3055\u308c\u305f\u901a\u9054\u306e\u898f\u5b9a\u5185\u5bb9\u81ea\u4f53\u306f\u6b21\u56de\u4ee5\u964d\u3001\u968f\u6642\u53d6\u308a\u4e0a\u3052\u308b\u3002\u3053\u3053\u3067\u306f\u3001\u6700\u3082\u57fa\u672c\u7684\u306a\uff14\u3064\u306e\u901a\u9054\u306e\u8981\u65e8\u306e\u307f\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/003.pdf\" target=\"_blank\">\u53ce\u76ca\u7b49\u306e\u8a08\u4e0a\u306b\u95a2\u3059\u308b\u6539\u6b63\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b2c\uff12\u7ae0\u7b2c\uff11\u7bc0\u90e8\u5206\uff09\u306e\u69cb\u6210\u53ca\u3073\u65b0\u65e7\u5bfe\u5fdc\u8868<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3007\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d\u306e\u901a\u5247\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d\uff11<\/a>\uff09<\/strong><\/p>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u500b\u3005\u306e\u5951\u7d04\u3054\u3068\u306b\u8a08\u4e0a\u3059\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u533a\u5206\u3057\u305f\u5358\u4f4d\u3054\u3068\u306b\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u540c\u4e00\u306e\u76f8\u624b\u65b9\u53ca\u3073\u3053\u308c\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u3068\u540c\u6642\u671f\u306b\u7de0\u7d50\u3057\u305f\u8907\u6570\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u306b\u304a\u3044\u3066\u7d04\u675f\u3057\u305f\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u521d\u3081\u3066\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\">\u21d2\u3000\u5f53\u8a72\u8907\u6570\u306e\u5951\u7d04\u306b\u3088\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306e\u7d44\u5408\u305b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4e00\u306e\u5951\u7d04\u306e\u4e2d\u306b\u8907\u6570\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u3000\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3007\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306e\u4fa1\u984d\u7b49\u306e\u901a\u5247\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d\uff11\u306e10<\/a>\uff09<\/strong><\/p>\n<p>\u8ca9\u58f2\u82e5\u3057\u304f\u306f\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u3064\u304d\u7b2c\u4e09\u8005\u9593\u3067\u53d6\u5f15\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\u4fa1\u984d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3007\u68da\u5378\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306e\u5224\u5b9a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01_2.htm\" target=\"_blank\">\u6cd5\u901a\u9054\uff12\uff0d\uff11\uff0d\uff12<\/a>\uff09<\/strong><\/p>\n<p>\u68da\u5378\u8cc7\u7523\u306e\u8ca9\u58f2\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306f\u3001\u305d\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u305d\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u5f15\u6e21\u3057\u306e\u65e5\u304c\u3044\u3064\u3067\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u51fa\u8377\u3057\u305f\u65e5\u3001\u8239\u7a4d\u307f\u3092\u3057\u305f\u65e5\u3001\u76f8\u624b\u65b9\u306b\u7740\u8377\u3057\u305f\u65e5\u3001\u76f8\u624b\u65b9\u304c\u691c\u53ce\u3057\u305f\u65e5\u3001\u76f8\u624b\u65b9\u306b\u304a\u3044\u3066\u4f7f\u7528\u53ce\u76ca\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u7b49\u5f53\u8a72\u68da\u5378\u8cc7\u7523\u306e\u7a2e\u985e\u53ca\u3073\u6027\u8cea\u3001\u305d\u306e\u8ca9\u58f2\u306b\u4fc2\u308b\u5951\u7d04\u306e\u5185\u5bb9\u7b49\u306b\u5fdc\u3058\u305d\u306e\u5f15\u6e21\u3057\u306e\u65e5\u3068\u3057\u3066\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u65e5\u306e\u3046\u3061\u6cd5\u4eba\u304c\u7d99\u7d9a\u3057\u3066\u305d\u306e\u53ce\u76ca\u8a08\u4e0a\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u65e5\u306b\u3088\u308b<\/span>\u3082\u306e\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u68da\u5378\u8cc7\u7523\u304c\u571f\u5730\u53c8\u306f\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3067\u3042\u308a\u3001\u305d\u306e\u5f15\u6e21\u3057\u306e\u65e5\u304c\u3044\u3064\u3067\u3042\u308b\u304b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u3068\u304d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u65e5\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u306b\u305d\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4ee3\u91d1\u306e\u76f8\u5f53\u90e8\u5206\uff08\u304a\u304a\u3080\u306d50\uff05\u4ee5\u4e0a\uff09\u3092\u53ce\u53d7\u3059\u308b\u306b\u81f3\u3063\u305f\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18\u306e\u7533\u8acb\uff08\u305d\u306e\u767b\u8a18\u306e\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u76f8\u624b\u65b9\u3078\u306e\u4ea4\u4ed8\u3092\u542b\u3080\u3002\uff09\u3092\u3057\u305f\u65e5<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u3007\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u6642\u70b9\u3067\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u5e30\u5c5e\u306e\u6642\u671f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_03.htm\" target=\"_blank\">\u6cd5\u901a\u9054\uff12\uff0d\uff11\uff0d21\u306e\uff13<\/a>\uff09<\/strong><\/p>\n<p>\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u4ee5\u5916\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u5f15\u6e21\u3057\u7b49\u306e\u65e5\u304c\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u65e5\u306b\u8a72\u5f53<\/span>\u3057\u3001\u305d\u306e\u53ce\u76ca\u306e\u984d\u306f\u3001\u5f15\u6e21\u3057\u7b49\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b\u300d\u306e\u516c\u8868\u7b49<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u4f1a\u8a08\u30fb\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u3044\u305a\u308c\u304b\u306e\u51e6\u7406\u304c\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u5178\u578b\u7684\u306a\u3082\u306e\u306e\u4f8b\u3092\u96c6\u3081\u305f\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b\u300d\u3092\u516c\u8868\u3057\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u3001\u6ce8\u610f\u559a\u8d77\u3057\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2018\/pdf\/0605_B.pdf\" target=\"_blank\">\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u306b\u3088\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306e\u4f8b<\/a>\u300d\u53c2\u7167\uff09\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: 20px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u4eca\u822c\u306e\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3044\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u53d6\u5f15\u306e\u4e8b\u4f8b\u306b\u3088\u3063\u3066\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u6cbf\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u984d\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u53ca\u3073\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u304c\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u2714<\/span>\u3000\u6d88\u8cbb\u7a0e\u306f\u3001\u4e8b\u696d\u8005\u304c\u884c\u3046\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u53d6\u5f15\u3092\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3057\u3066\u304a\u308a\u3001\u58f2\u308a\u624b\u5074\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306f\u3001\u8cb7\u3044\u624b\u5074\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6cd5\u4ee4\u7b49\u306b\u898f\u5b9a\u3059\u308b\u4e00\u5b9a\u306e\u53d6\u5f15\u3084\u3001\u4f8b\u3048\u3070\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u304a\u3051\u308b\u68da\u5378\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306b\u3064\u3044\u3066\u3001\u58f2\u308a\u624b\u5074\u306f\u51fa\u8377\u57fa\u6e96\u3001\u8cb7\u3044\u624b\u5074\u306f\u691c\u53ce\u57fa\u6e96\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306a\u3069\u306e\u5834\u5408\u4ee5\u5916\u306f\u3001\u58f2\u308a\u624b\u5074\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3084\u6642\u671f\u3068\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b\u8cb7\u3044\u624b\u5074\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3084\u6642\u671f\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7b2c\u2161\u90e8\u306e\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u3092\u4fef\u77b0\u3059\u308b\u3068\u3001<span style=\"color: #4682b4;\">\u2460<\/span>\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u306b\u4fc2\u308b\u5b9a\u3081\u3068<span style=\"color: #4682b4;\">\u2461<\/span>\u53ce\u76ca\u306e\u8a08\u4e0a\u984d\u306b\u4fc2\u308b\u5b9a\u3081\u3068\u3044\u3046\uff12\u3064\u306e\u67f1\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"color: #4682b4;\">\u2460<\/span>\u306b\u3064\u3044\u3066\u3001\u76ee\u7684\u7269\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306b\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u539f\u5247\u5316\u3057\u305f\uff08\u6cd5\u6cd522\u306e\uff12\u2460\uff09\u3002<span style=\"color: #4682b4;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u984d\u306f\u3001\u8ca9\u58f2\u30fb\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u306e\u5f15\u6e21\u6642\u306e\u4fa1\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u5b9a\u3057\u305f\uff08\u6cd5\u6cd522\u306e\uff12\u2463\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u306e\u898f\u5f8b\u3057\u305f\u3068\u3053\u308d\u3092\u3001\u7b2c\u2160\u90e8\uff08<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-756\/\" target=\"_blank\">\u9023\u8f09\u3010\u7b2c\uff11\u56de\u3011<\/a>\uff09\u3067\u63b2\u8f09\u3057\u305f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a8d\u8b58\u306e\u305f\u3081\u306e\uff15\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306e\u898b\u53d6\u56f3\u306e\u56f3\u8868\u306b\u843d\u3068\u3057\u8fbc\u3093\u3067\u307f\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/shuekihojin3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-174432\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/04\/shuekihojin3-1.png\" alt=\"\" width=\"1448\" height=\"1072\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/shuekihojin3-1.png 1448w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/shuekihojin3-1-300x222.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/04\/shuekihojin3-1-1024x758.png 1024w\" sizes=\"(max-width: 1448px) 100vw, 1448px\" \/><\/a><\/p>\n<p>\u304b\u3088\u3046\u306b\u3001\u53ce\u76ca\u306b\u95a2\u3059\u308b\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u30b9\u30c6\u30c3\u30d7\uff13\u53ca\u3073\u30b9\u30c6\u30c3\u30d7\uff15\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u7406\u89e3\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>\u3055\u3066\u3001\u672c\u9023\u8f09\u7b2c\u2160\u90e8\u3067\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u73fe\u6bb5\u968e\u3067\u7406\u89e3\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u3092\u6b21\u306e\u3088\u3046\u306b\u8981\u7d04\u3057\u305f\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-bottom: 3px;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308c\u3070\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\uff5e<span style=\"color: #b22222;\">\u2462<\/span>\u306b\u3088\u308a\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u5358\u4f4d <span style=\"color: #b22222;\">\u21d2<\/span> \u5c65\u884c\u7fa9\u52d9\u3054\u3068<\/p>\n<p style=\"margin-left: 190px; text-indent: -190px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u6642\u671f <span style=\"color: #b22222;\">\u21d2<\/span> \u5c65\u884c\u7fa9\u52d9\u5145\u8db3\u6642\u306b\u53c8\u306f\u5145\u8db3\u3059\u308b\u306b\u3064\u308c\u3066<\/p>\n<p style=\"margin-left: 190px; text-indent: -190px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u984d \u3000<span style=\"color: #b22222;\">\u21d2<\/span> \u53d6\u5f15\u4fa1\u683c\uff08\u72ec\u7acb\u8ca9\u58f2\u4fa1\u683c\u306b\u57fa\u3065\u304f\u5c65\u884c\u7fa9\u52d9\u3078\u306e\u914d\u5206\u4fa1\u683c\u3067\u3042\u308a\u3001\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u4e00\u81f4\u3057\u306a\u3044\u5834\u5408\u3082\u3042\u308b\u3002\uff09<\/p>\n<\/div>\n<p>\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u53ca\u3073\u53ce\u76ca\u306e\u8a08\u4e0a\u984d\u306b\u95a2\u3057\u3066\u5b9a\u3081\u308b\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u306f\u4e0a\u8a18<span style=\"color: #b22222;\">\u2461<\/span>\u53ca\u3073<span style=\"color: #b22222;\">\u2462<\/span>\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u3002\u6d88\u53bb\u6cd5\u7684\u306b\u3044\u3048\u3070\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u5bfe\u5fdc\u3059\u308b\u6cd5\u4ee4\u306e\u6539\u6b63\u306f\u306a\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11 \u306b\u300c\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d\u306e\u901a\u5247\u300d\u306b\u95a2\u3059\u308b\u5b9a\u3081\u304c\u65b0\u8a2d\u3055\u308c\u3066\u304a\u308a\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u3064\u3044\u3066\u306f\u901a\u9054\u3067\u624b\u5f53\u3066\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/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\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \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>\u56fd\u7a0e\u5e81\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u53ca\u3073\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u30012018\u5e74\uff15\u670830\u65e5\u4ed8\u3051\u3067\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3057\u3066\u3044\u308b\u3002\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u6539\u6b63\u306e\u80cc\u666f\u7b49\u306b\u3064\u3044\u3066\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3057\u3066\u3044\u308b\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":[186,177,167,181,290],"tags":[549,375],"backnumber":[1994],"series":[817],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 13:01:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/174431"}],"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=174431"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/174431\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=174431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=174431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=174431"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=174431"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=174431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}