{"id":176369,"date":"2019-05-16T10:20:37","date_gmt":"2019-05-16T01:20:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=176369"},"modified":"2019-05-15T10:22:46","modified_gmt":"2019-05-15T01:22:46","slug":"tax-article-320","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-320\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c76\u56de\u3011\u300c\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\u89e3\u91c8\uff08\u305d\u306e\uff11\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c76\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c<strong>\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u8aad\u307f\u89e3\u304f\u79df\u7a0e\u6cd5\u89e3\u91c8<\/strong>\uff08\u305d\u306e\uff11\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u5546\u5b66\u90e8\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u7d71\u8a08\u304c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u610f\u5473\u3092\u3082\u3064\u3053\u3068\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u65e2\u306b\u3001\u3053\u306e\u9023\u8f09\u306b\u304a\u3044\u3066\u3082\u89e3\u8aac\u3057\u305f\u3068\u3053\u308d\u3067\u3042\u308b\uff08\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff11\u301c\uff13\uff09\u300d<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c67\u56de\u3011\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-275\/\" target=\"_blank\">\u3010\u7b2c67\u56de\u3011<\/a>\uff5e<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c69\u56de\u3011\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff13\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-286\/\" target=\"_blank\">\u3010\u7b2c69\u56de\u3011<\/a>\uff09\u3002<\/p>\n<p>\u7d71\u8a08\u306f\u3057\u3070\u3057\u3070\u7523\u696d\u3092\u5206\u985e\u3057\u305f\u4e0a\u3067\u5206\u6790\u304c\u306a\u3055\u308c\u308b\u304c\u3001\u305d\u3053\u3067\u4f7f\u308f\u308c\u308b\u7523\u696d\u306e\u5206\u985e\u304c\u300c\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u300d\uff08JSIC\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u7523\u696d\u3054\u3068\u306b\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u3092\u7570\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u3053\u306e\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306f\u3001\u500b\u5225\u7a0e\u6cd5\u306e\u89e3\u91c8\u7b49\u306e\u5c40\u9762\u306b\u304a\u3044\u3066\u3082\u305f\u3073\u305f\u3073\u9854\u3092\u51fa\u3059\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u56fd\u969b\u6a19\u6e96\u7523\u696d\u5206\u985e\u3068\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u56fd\u969b\u6a19\u6e96\u7523\u696d\u5206\u985e<\/strong><\/h4>\n<p>\u56fd\u969b\u7684\u306b\u3082\u7523\u696d\u5206\u985e\u304c\u5b58\u5728\u3059\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u300c\u5168\u7d4c\u6e08\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u56fd\u969b\u6a19\u6e96\u7523\u696d\u5206\u985e\u300d\uff08ISIC\uff1aInternational Standard Industrial Classification of All Economic Activities\uff09\u306f\u3001\u751f\u7523\u306b\u4fc2\u308b\u7d4c\u6e08\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u56fd\u969b\u7684\u306a\u5178\u62e0\u5206\u985e\u3067\u3042\u308b\u3002\u305d\u306e\u4e3b\u8981\u306a\u76ee\u7684\u306f\u3001\u304b\u3088\u3046\u306a\u7d4c\u6e08\u6d3b\u52d5\u306b\u6cbf\u3063\u3066\u7d71\u8a08\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u7528\u3044\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u6d3b\u52d5\u30ab\u30c6\u30b4\u30ea\u30fc\u4e00\u5f0f\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-176392\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-1.png\" alt=\"\" width=\"1247\" height=\"1367\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-1.png 1247w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-1-273x300.png 273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-1-934x1024.png 934w\" sizes=\"(max-width: 1247px) 100vw, 1247px\" \/><\/a><br \/>\n\u3053\u306e\u56fd\u969b\u6a19\u6e96\u7523\u696d\u5206\u985e\u3068\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306f\u3068\u3082\u306b\u7570\u306a\u308b\u6b69\u307f\u3092\u898b\u305b\u3066\u304d\u305f\u3053\u3068\u304b\u3089\u3001\u4e21\u6a19\u6e96\u7523\u696d\u5206\u985e\u9593\u306e\u5206\u985e\u9805\u76ee\u306e\u6982\u5ff5\u3084\u5b9a\u7fa9\u304c\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3084\u3001\u5bfe\u5fdc\u95a2\u4fc2\u304c\u660e\u78ba\u3067\u306a\u3044\u9805\u76ee\u304c\u3042\u308b\u3053\u3068\u3082\u4e8b\u5b9f\u3067\u3042\u308b<span style=\"font-size: 12px;\">\uff08\u5b55\u77f3\u771f\u6d69\u300cJSIC\u3068ISIC\u306e\u6bd4\u8f03\u306b\u3064\u3044\u3066\u300d\u7d71\u8a08\u7814\u7a76\u5f59\u583173\u53f7147\u9801\uff082016\uff09\uff09<\/span>\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306f\u3001\u7d71\u8a08\u306e\u6b63\u78ba\u6027\u3068\u5ba2\u89b3\u6027\u3092\u4fdd\u6301\u3057\u3001\u7d71\u8a08\u306e\u76f8\u4e92\u6bd4\u8f03\u6027\u3068\u5229\u7528\u306e\u5411\u4e0a\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u7d71\u8a08\u57fa\u6e96\u3067\u3042\u308a\u3001\u5168\u3066\u306e\u7d4c\u6e08\u6d3b\u52d5\u3092\u7523\u696d\u5225\u306b\u5206\u985e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306f\u3001\u300c\u4e8b\u696d\u6240\u300d\u3092\u7d4c\u6e08\u6d3b\u52d5\u5225\u306b\u5206\u985e\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/toukei_toukatsu\/index\/seido\/sangyo\/02toukatsu01_03000043.html\" target=\"_blank\">\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5909\u9077\u3068\u7b2c13\u56de\u6539\u5b9a\u306e\u6982\u8981<\/a>\u300d\uff09\u3002<\/p>\n<p>\u5206\u985e\u306f\u3001\u5927\u5206\u985e\uff08\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\uff09\u3001\u4e2d\u5206\u985e\uff08\u6570\u5b57\uff12\u6841\uff09\u3001\u5c0f\u5206\u985e\uff08\u6570\u5b57\uff13\u6841\uff09\u3001 \u7d30\u5206\u985e\uff08\u6570\u5b57\uff14\u6841\uff09\u306e\uff14\u3064\u306e\u30ec\u30d9\u30eb\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u3002\u305d\u3057\u3066\u305d\u306e\u69cb\u6210\u306f\u3001\u5927\u5206\u985e20\u3001\u4e2d\u5206\u985e99\u3001\u5c0f\u5206\u985e530\u3001\u7d30\u5206\u985e1,460\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-176393\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-2.png\" alt=\"\" width=\"1225\" height=\"1253\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-2.png 1225w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-2-293x300.png 293w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-2-1001x1024.png 1001w\" sizes=\"(max-width: 1225px) 100vw, 1225px\" \/><\/a><br \/>\n\u3053\u3053\u3067\u306f\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5927\u5206\u985e\u7dcf\u8aac\u3084\u5927\u5206\u985e\u4f53\u7cfb\u306e\u6982\u8981\u306b\u5f93\u3044\u3001\u4e8b\u696d\u5185\u5bb9\u304c\u5927\u5206\u985e\u306e\u3069\u3053\u306b\u5206\u985e\u3055\u308c\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u3057\u3066\u3001\u30e2\u30ce\u306e\u751f\u7523\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u2460\u4f55\u3092\u4f5c\u3063\u3066\u3044\u308b\u304b\u3001\u2461\u3069\u306e\u3088\u3046\u306a\u751f\u7523\u6280\u8853\u3067\u4f5c\u3063\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u5206\u985e\u9805\u76ee\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u3002\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306e\u5834\u5408\u306b\u306f\u3001\u2460\u8ab0\u306b\u5bfe\u3057\u3066\u3001\u2461\u3069\u306e\u3088\u3046\u306a\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\u306e\u304b\u306b\u3088\u3063\u3066\u5206\u985e\u9805\u76ee\u304c\u5206\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u4e00\u822c\u539f\u5247\u306f\u3001\u300c\u7523\u696d\u300d\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3059\u308b\u3002<br \/>\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;\"><strong>\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u4e00\u822c\u539f\u5247 \u7b2c\uff11\u9805\u300a\u7523\u696d\u306e\u5b9a\u7fa9\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\uff08\u4ee5\u4e0b\u300c\u672c\u5206\u985e\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u304a\u3051\u308b\u7523\u696d\u3068\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u3068\u4f9b\u7d66\u306b\u304a\u3044\u3066\u985e\u4f3c\u3057\u305f\u7d4c\u6e08\u6d3b\u52d5\u3092\u7d71\u5408\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5b9f\u969b\u4e0a\u306f\u3001\u540c\u7a2e\u306e\u7d4c\u6e08\u6d3b\u52d5\u3092\u55b6\u3080\u4e8b\u696d\u6240\u306e\u7dcf\u5408\u4f53\u3068\u5b9a\u7fa9\u3055\u308c\u308b\u3002\u3053\u308c\u306b\u306f\u3001\u55b6\u5229\u4e8b\u696d\u3068\u975e\u55b6\u5229\u4e8b\u696d\u304c\u3068\u3082\u306b\u542b\u307e\u308c\u308b\u304c\u3001\u5bb6\u8a08\u306b\u304a\u3051\u308b\u4e3b\u306b\u81ea\u5bb6\u6d88\u8cbb\u306e\u305f\u3081\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u3068\u4f9b\u7d66\u306f\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u3001\u5206\u985e\u306e\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\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;\"><strong>\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u4e00\u822c\u539f\u5247 \u7b2c\uff13\u9805\u300a\u5206\u985e\u306e\u57fa\u6e96\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u672c\u5206\u985e\u306f\u3001\u7d71\u8a08\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u304a\u3051\u308b\u7523\u696d\u306e\u7bc4\u56f2\u306e\u78ba\u5b9a\u53ca\u3073\u7d71\u8a08\u8abf\u67fb\u306e\u7d50\u679c\u306e\u7523\u696d\u5225\u306e\u8868\u7ae0\u306b\u7528\u3044\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3053\u306e\u5206\u985e\u306f\u3001\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u7d4c\u6e08\u6d3b\u52d5\u3001\u3059\u306a\u308f\u3061\u7523\u696d\u3092\u3001\u4e3b\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306a\u8af8\u70b9\u306b\u7740\u76ee\u3057\u3066\u533a\u5206\u3057\u3001\u4f53\u7cfb\u7684\u306b\u914d\u5217\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u751f\u7523\u3055\u308c\u308b\u8ca1\u53c8\u306f\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u306e\u7a2e\u985e\uff08\u7528\u9014\u3001\u6a5f\u80fd\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u8ca1\u306e\u751f\u7523\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u306e\u65b9\u6cd5\uff08\u8a2d\u5099\u3001\u6280\u8853\u7b49\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u539f\u6750\u6599\u306e\u7a2e\u985e\u53ca\u3073\u6027\u8cea\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u8c61\u53ca\u3073\u53d6\u308a\u6271\u308f\u308c\u308b\u3082\u306e\uff08\u5546\u54c1\u7b49\uff09\u306e\u7a2e\u985e<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5206\u985e\u9805\u76ee\u306e\u8a2d\u5b9a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u4e8b\u696d\u6240\u306e\u6570\u3001\u5f93\u696d\u8005\u306e\u6570\u3001\u751f\u7523\u984d\u3001\u8ca9\u58f2\u984d\u7b49\u3082\u8003\u616e\u3057\u305f\u3068\u3059\u308b\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u300c\u4e8b\u696d\u6240\u300d\u3068\u306f\u3001\u7d4c\u6e08\u6d3b\u52d5\u306e\u5834\u6240\u7684\u5358\u4f4d\u3067\u3042\u3063\u3066\u539f\u5247\u3068\u3057\u3066\u6b21\u306e\u8981\u4ef6\u3092\u5099\u3048\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u4e00\u822c\u539f\u5247\u7b2c\uff12\u9805\uff09\u3002<br \/>\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\u7d4c\u6e08\u6d3b\u52d5\u304c\u5358\u4e00\u306e\u7d4c\u55b6\u4e3b\u4f53\u306e\u4e0b\u306b\u304a\u3044\u3066\u4e00\u5b9a\u306e\u5834\u6240\u3059\u306a\u308f\u3061\u4e00\u533a\u753b\u3092\u5360\u3081\u3066\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u751f\u7523\u3068\u4f9b\u7d66\u304c\u3001\u4eba\u53ca\u3073\u8a2d\u5099\u3092\u6709\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n\u3059\u306a\u308f\u3061\u3001\u4e8b\u696d\u6240\u3068\u306f\u3001\u4e00\u822c\u306b\u5de5\u5834\u3001\u88fd\u4f5c\u6240\u3001\u4e8b\u52d9\u6240\u3001\u55b6\u696d\u6240\u3001\u5546\u5e97\u3001\u98f2\u98df\u5e97\u3001\u65c5\u9928\u3001\u5a2f\u697d\u5834\u3001\u5b66\u6821\u3001\u75c5\u9662\u3001\u5f79\u6240\u3001\u99c5\u3001\u9271\u696d\u6240\u3001\u8fb2\u5bb6\u7b49\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u822c\u539f\u5247\u7b2c\uff12\u9805\u306b\u3088\u308c\u3070\u3001\u4e00\u69cb\u5185\u306b\u304a\u3051\u308b\u7d4c\u6e08\u6d3b\u52d5\u304c\u3001\u5358\u4e00\u306e\u7d4c\u55b6\u4e3b\u4f53\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u4e00\u4e8b\u696d\u6240\u3068\u3057\u3001\u4e00\u69cb\u5185\u3067\u3042\u3063\u3066\u3082\u7d4c\u55b6\u4e3b\u4f53\u304c\u7570\u306a\u308c\u3070\u7d4c\u55b6\u4e3b\u4f53\u3054\u3068\u306b\u5225\u306e\u533a\u753b\u3068\u3057\u3066\u305d\u308c\u305e\u308c\u3092\u4e00\u4e8b\u696d\u6240\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u4e00\u533a\u753b\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u306f\u3001\u58f2\u4e0a\u53f0\u5e33\u3001\u8cc3\u91d1\u53f0\u5e33\u7b49\u7d4c\u55b6\u8af8\u5e33\u7c3f\u304c\u540c\u4e00\u3067\u3042\u308b\u7bc4\u56f2\u3092\u4e00\u533a\u753b\u3068\u3057\u3001\u4e00\u4e8b\u696d\u6240\u3068\u3059\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u540c\u9805\uff09\u3002<\/p>\n<p>\u3053\u306e\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304c\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u5982\u4f55\u306a\u308b\u610f\u5473\u3092\u3082\u3063\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3001\u691c\u8a0e\u3057\u3066\u307f\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6d88\u8cbb\u7a0e\u306e\u7c21\u6613\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u4e8b\u696d\u533a\u5206\u3068\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3067\u306f\u3001\u4e8b\u696d\u533a\u5206\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u304b\u304b\u308b\u533a\u5206\u3054\u3068\u306b\u305d\u306e\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\uff08\u4ed5\u5165\u308c\u7a0e\u984d\u63a7\u9664\u7387\uff09\u3092\u7570\u306b\u3057\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u6d88\u8cbb\u7a0e\u6cd537\u6761\u300a\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u306e\u7279\u4f8b\u300b\u3092\u53d7\u3051\u305f\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee457\u6761\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3059\u308b\u3002<br \/>\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;\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee457\u6761\u300a\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u306e\u7279\u4f8b\u300b<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u30fb\u30fb\u30fb\u6cd5\u7b2c37\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u4e8b\u696d\u306f\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u696d\u3068\u3057\u3001\u540c\u9805\u7b2c\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7387\u306f\u3001\u5f53\u8a72\u4e8b\u696d\u306e\u533a\u5206\u306b\u5fdc\u3058\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u7387\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u7b2c\u4e00\u7a2e\u4e8b\u696d\u3000100\u5206\u306e90<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u7b2c\u4e8c\u7a2e\u4e8b\u696d\u3000100\u5206\u306e80<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u7b2c\u4e09\u7a2e\u4e8b\u696d\u3000100\u5206\u306e70<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u56db\u3000\u7b2c\u4e94\u7a2e\u4e8b\u696d\u3000100\u5206\u306e50<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e94\u3000\u7b2c\u516d\u7a2e\u4e8b\u696d\u3000100\u5206\u306e40<\/p>\n<\/div>\n\u3053\u3053\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u3001\u5404\u53f7\u306e\u793a\u3059\u5404\u7a2e\u4e8b\u696d\u306e\u4e8b\u696d\u533a\u5206\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u540c\u6761\uff15\u9805\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u3002<br \/>\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;\">\uff15\u3000\u524d\u5404\u9805\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u5404\u53f7\u306b\u63b2\u3052\u308b\u7528\u8a9e\u306e\u610f\u7fa9\u306f\u3001\u5f53\u8a72\u5404\u53f7\u306b\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u7b2c\u4e00\u7a2e\u4e8b\u696d\u3000\u5378\u58f2\u696d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u7b2c\u4e8c\u7a2e\u4e8b\u696d\u3000\u5c0f\u58f2\u696d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u7b2c\u4e09\u7a2e\u4e8b\u696d\u3000\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u696d\uff08\u524d\u4e8c\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u53ca\u3073\u52a0\u5de5\u8cc3\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u6599\u91d1\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u4e8b\u696d\u3092\u9664\u304f\u3002\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30a4\u3000\u8fb2\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30ed\u3000\u6797\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30cf\u3000\u6f01\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30cb\u3000\u9271\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30db\u3000\u5efa\u8a2d\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30d8\u3000\u88fd\u9020\u696d\uff08\u88fd\u9020\u3057\u305f\u68da\u5378\u8cc7\u7523\u3092\u5c0f\u58f2\u3059\u308b\u4e8b\u696d\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30c8\u3000\u96fb\u6c17\u696d\u3001\u30ac\u30b9\u696d\u3001\u71b1\u4f9b\u7d66\u696d\u53ca\u3073\u6c34\u9053\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u56db\u3000\u7b2c\u4e94\u7a2e\u4e8b\u696d\u3000\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u696d\uff08\u524d\u4e09\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30a4\u3000\u904b\u8f38\u901a\u4fe1\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30ed\u3000\u91d1\u878d\u696d\u53ca\u3073\u4fdd\u967a\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30cf\u3000\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u98f2\u98df\u5e97\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e94\u3000\u7b2c\u516d\u7a2e\u4e8b\u696d\u3000\u4e0d\u52d5\u7523\u696d\uff08\u524d\u5404\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u516d\u3000\u7b2c\u56db\u7a2e\u4e8b\u696d\u3000\u524d\u5404\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306b\u3088\u308c\u3070\u3001\u4f8b\u3048\u3070\u3001\u5378\u58f2\u696d\u306f\u7b2c\u4e00\u7a2e\u4e8b\u696d\u3067\u3042\u308a\u3001\u5c0f\u58f2\u696d\u306f\u7b2c\u4e8c\u7a2e\u4e8b\u696d\u306a\u3069\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u3053\u3053\u306b\u793a\u3055\u308c\u305f\u5404\u7a2e\u4e8b\u696d\u306e\u5b9a\u7fa9\u305d\u306e\u3082\u306e\u306f\u540c\u6cd5\u306b\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u305d\u306e\u3053\u3068\u304b\u3089\u3001\u4e8b\u696d\u8005\u306e\u884c\u3046\u4e8b\u696d\u6d3b\u52d5\u304c\u3001\u88fd\u9020\u696d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u30b5\u30fc\u30d3\u30b9\u696d\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u554f\u984c\u304c\u60f9\u8d77\u3055\u308c\u308b\u3053\u3068\u304c\u3057\u3070\u3057\u3070\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u56fd\u7a0e\u5e81\u306f\u305d\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u300c\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u307f\u305f\u4e8b\u696d\u533a\u5206\uff08\u5927\u5206\u985e\uff0d\uff25\u88fd\u9020\u696d\uff09\u300d\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u5224\u5b9a\u306e\u76ee\u5b89\u3092\u7d39\u4ecb\u3057\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/20\/04.htm\" target=\"_blank\">\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u307f\u305f\u4e8b\u696d\u533a\u5206\uff08\u5927\u5206\u985e\uff0d\uff25\u88fd\u9020\u696d\uff09<\/a>\u300d\uff09\u3002<br \/>\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;\">\u3010\u7167\u4f1a\u8981\u65e8\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u7c21\u6613\u8ab2\u7a0e\u306e\u4e8b\u696d\u533a\u5206\u306f\u3001\u304a\u304a\u3080\u306d\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u3092\u57fa\u790e\u3068\u3057\u3066\u5224\u5b9a\u3059\u308b\u3068\u805e\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u5224\u5b9a\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u56de\u7b54\u8981\u65e8\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4e8b\u696d\u8005\u304c\u884c\u3046\u4e8b\u696d\u306e\u533a\u5206\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3054\u3068\u306b\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u3092\u57fa\u306b\u4e8b\u696d\u306e\u7a2e\u985e\u3092\u533a\u5206\u3059\u308b\u3068\u304a\u304a\u3080\u306d\u6b21\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u306a\u304a\u3001\u3053\u3053\u3067\u306f\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5927\u5206\u985e\u306e\u3046\u3061\u3001\uff25\u88fd\u9020\u696d\u306b\u3064\u3044\u3066\u63b2\u8f09\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u4ed6\u306e\u5206\u985e\u306b\u3064\u3044\u3066\u306f\u5225\u9014\u63b2\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u6ce8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u4e8b\u696d\u533a\u5206\u306e\u3046\u3061\u3001\u7b2c\u4e09\u7a2e\u4e8b\u696d\u53ca\u3073\u7b2c\u4e94\u7a2e\u4e8b\u696d\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\uff08\u5927\u5206\u985e\uff09\u306e\u88fd\u9020\u696d\u7b49\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u696d\u7b49\u306e\u5206\u985e\u3092\u57fa\u6e96\u306b\u3001\u3053\u308c\u3089\u306e\u88fd\u9020\u696d\u7b49\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u696d\u7b49\u3068\u3057\u3066\u4e00\u822c\u7684\u306b\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u696d\u7a2e\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u307f\u305f\u4e8b\u696d\u533a\u5206\u306e\u76ee\u5b89\u306b\u904e\u304e\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u3053\u306e\u8868\u306e\u4e8b\u696d\u533a\u5206\u6b04\u306f\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5404\u696d\u7a2e\u5206\u985e\u306b\u304a\u3051\u308b\u4e00\u822c\u7684\u306a\u4e8b\u696d\u306e\u7a2e\u985e\u3092\u8868\u793a\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u306e\u8868\u306e\u7559\u610f\u4e8b\u9805\u6b04\u306b\u4f8b\u793a\u306e\u306a\u3044\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u306b\u5224\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u5e73\u621020\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5404\u4e2d\u5206\u985e\u3054\u3068\u306b\u8a2d\u3051\u3089\u308c\u305f\u5c0f\u5206\u985e\u300c\u7ba1\u7406\u3001\u88dc\u52a9\u7684\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u4e8b\u696d\u6240\u300d\u306f\u3001\u304a\u304a\u3080\u306d\u305d\u308c\u305e\u308c\u306e\u4e8b\u696d\u6240\u306b\u304a\u3044\u3066\u884c\u3046\u4e8b\u696d\u304c\u8a72\u5f53\u3059\u308b\u5c0f\u5206\u985e\u306e\u4e8b\u696d\u533a\u5206\u306b\u5f93\u3063\u3066\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u306f\u3001\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\u5927\u5206\u985e\u3060\u3051\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u5927\u5206\u985e\u3010\uff25\uff0d\u88fd\u9020\u696d\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-176405\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-3-1.png\" alt=\"\" width=\"1359\" height=\"2967\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-3-1.png 1359w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-3-1-137x300.png 137w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/fukayomi76-3-1-469x1024.png 469w\" sizes=\"(max-width: 1359px) 100vw, 1359px\" \/><\/a><\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u3053\u308c\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u6d88\u8cbb\u7a0e\u6cd5\u306a\u3044\u3057\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u89e3\u91c8\u306e\u53c2\u8003\u3068\u306a\u308b\u3053\u3068\u3092\u4f01\u56f3\u3057\u3066\u3001\u60c5\u5831\u3068\u3057\u3066\u793a\u3057\u3066\u3044\u308b\u5224\u5b9a\u306b\u904e\u304e\u305a\u3001\u3053\u308c\u3089\u306e\u6cd5\u4ee4\u306b\u3064\u3044\u3066\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306b\u57fa\u3065\u3044\u305f\u89e3\u91c8\u3092\u884c\u3046\u3079\u304d\u304b\u5426\u304b\u3001\u3042\u308b\u3044\u306f\u305d\u306e\u5224\u65ad\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u8b70\u8ad6\u306e\u3042\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u56fd\u7a0e\u5e81\u3082\u300c\u696d\u7a2e\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u307f\u305f\u4e8b\u696d\u533a\u5206\u306e\u76ee\u5b89\u306b\u904e\u304e\u307e\u305b\u3093\u3002\u300d\u3068\u6ce8\u66f8\u304d\u3057\u3066\u3044\u308b\u3068\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306a\u3044\u3057\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306b\u3044\u3046\u3068\u3053\u308d\u306e\u5404\u7a2e\u4e8b\u696d\u306e\u533a\u5206\u304c\u3001\u5fc5\u305a\u3057\u3082\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u305d\u308c\u306b\u3088\u3063\u3066\u4e00\u5f8b\u306b\u5206\u985e\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308d\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>\u7d71\u8a08\u304c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u610f\u5473\u3092\u3082\u3064\u3053\u3068\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u65e2\u306b\u3001\u3053\u306e\u9023\u8f09\u306b\u304a\u3044\u3066\u3082\u89e3\u8aac\u3057\u305f\u3068\u3053\u308d\u3067\u3042\u308b\uff08\u300c\u7d71\u8a08\u6570\u5024\u304c\u79df\u7a0e\u6cd5\u89e3\u91c8\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u305d\u306e\uff11\u301c\uff13\uff09\u300d\u3010\u7b2c67\u56de\u3011\uff5e\u3010\u7b2c69\u56de\u3011\uff09\u3002<br \/>\n\u7d71\u8a08\u306f\u3057\u3070\u3057\u3070\u7523\u696d\u3092\u5206\u985e\u3057\u305f\u4e0a\u3067\u5206\u6790\u304c\u306a\u3055\u308c\u308b\u304c\u3001\u305d\u3053\u3067\u4f7f\u308f\u308c\u308b\u7523\u696d\u306e\u5206\u985e\u304c\u300c\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u300d\uff08JSIC\uff09\u3067\u3042\u308b\u3002<br \/>\n\u79df\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u7523\u696d\u3054\u3068\u306b\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u3092\u7570\u306b\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u3053\u306e\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306f\u3001\u500b\u5225\u7a0e\u6cd5\u306e\u89e3\u91c8\u7b49\u306e\u5c40\u9762\u306b\u304a\u3044\u3066\u3082\u305f\u3073\u305f\u3073\u9854\u3092\u51fa\u3059\u3002\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304c\u79df\u7a0e\u6cd5\u306e\u89e3\u91c8\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[163,366],"backnumber":[1994],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:43:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/176369"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=176369"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/176369\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=176369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=176369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=176369"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=176369"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=176369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}