{"id":177795,"date":"2019-05-30T10:17:33","date_gmt":"2019-05-30T01:17:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=177795"},"modified":"2019-05-29T11:44:32","modified_gmt":"2019-05-29T02:44:32","slug":"corporation-article-772","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-772\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c38\u56de\u3011\u300c\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff16\uff09\u3000\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3051\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #483d8b;\">\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009<\/span><br \/>\n<span style=\"font-size: 28px;\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8<\/span>\u306e\u66f8\u304d\u65b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c38\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c<strong>\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff16\uff09\u3000\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3051\u308b<\/strong><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong><strong>\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868<\/strong>\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u83ca\u5730\u3000\u5eb7\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u3046\u3061\u3001\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5909\u66f4\u3082\u3057\u304f\u306f\u65b0\u305f\u306b\u8ffd\u52a0\u3068\u306a\u3063\u305f\u69d8\u5f0f\u3001\u5b9f\u52d9\u66f8\u7c4d\u3078\u306e\u63b2\u8f09\u983b\u5ea6\u304c\u4f4e\u3044\u69d8\u5f0f\u7b49\u3092\u4e2d\u5fc3\u306b\u3001\u7c21\u7d20\u306a\u4e8b\u4f8b\u3092\u3082\u3068\u306b\u8a18\u8f09\u4f8b\u3068\u66f8\u304d\u65b9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5730\u57df\u7d4c\u6e08\u3092\u727d\u5f15\u3059\u308b\u5730\u57df\u4e2d\u6838\u4f01\u696d\u306b\u3088\u308b\u3001\u5730\u57df\u7d4c\u6e08\u306b\u6ce2\u53ca\u52b9\u679c\u306e\u3042\u308b\u9ad8\u3044\u5148\u9032\u6027\u3092\u6709\u3059\u308b\u65b0\u305f\u306a\u4e8b\u696d\u3078\u306e\u6311\u6226\u3092\u4fc3\u3059\u89b3\u70b9\u304b\u3089\u3001\u5e73\u621029\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5c0e\u5165\u3055\u308c\u305f\u3044\u308f\u3086\u308b\u300c\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u3046\u3061\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/1806\/06.pdf\" target=\"_blank\">\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff16\uff09\u3000\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3051\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868<\/a>\u300d\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u3092\u63a1\u308a\u4e0a\u3052\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u305f\u4ed8\u8868\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u672a\u516c\u8868\u306e\u305f\u3081\u3001\u65e7\u69d8\u5f0f\u3092\u7528\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/span><\/p>\n<p><!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u3053\u306e\u4ed8\u8868\u306f\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\u3067\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u306b\u3088\u308b\u5730\u57df\u306e\u6210\u9577\u767a\u5c55\u306e\u57fa\u76e4\u5f37\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u300c\u5730\u57df\u7d4c\u6e08\u4fc3\u9032\u6cd5\u300d\u3068\u3044\u3046\uff09\u7b2c24\u6761\u306b\u898f\u5b9a\u3059\u308b\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u300d\u3068\u3044\u3046\uff09\u7b2c42\u6761\u306e11\u306e\uff12\u7b2c\uff11\u9805\uff08\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3044\u3066\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\uff08\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u63aa\u7f6e\u6cd5\u7b2c52\u6761\u306e\uff13\u306b\u898f\u5b9a\u3059\u308b\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u5834\u5408\u3092\u542b\u3080\uff09\u306b\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3057\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u8a72\u5f53\u306e\u5225\u886816\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u304c\u3001\u6307\u5b9a\u671f\u9593\u5185\uff08\u5e73\u621029\u5e747\u670831\u65e5\u304b\u3089\u5e73\u621031\u5e74\uff13\u670831\u65e5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u307e\u3067\u306e\u9593\uff09\u306b\u3001\u5730\u57df\u7d4c\u6e08\u6d3b\u6027\u5316\u306b\u8ca2\u732e\u3059\u308b\u4e00\u5b9a\u306e\u4e8b\u696d\u8a08\u753b\u306b\u57fa\u3065\u3044\u305f\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u306e\u6a5f\u68b0\u88c5\u7f6e\u3001\u5668\u5177\u5099\u54c1\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u300d\u3068\u3044\u3046\uff09\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\uff08100\u5104\u5186\u3092\u9650\u5ea6\u3068\u3059\u308b\uff09\u306e20\uff05\u306a\u3044\u305740\uff05\u76f8\u5f53\u984d\u306e\u7279\u5225\u511f\u5374\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5f8c\u8ff0\u306e\u901a\u308a\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u5ef6\u9577\u3055\u308c\u305f\u3002<\/span><\/p>\n<p>\u672c\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u4e8b\u696d\u306f\u3001\u5730\u57df\u7d4c\u6e08\u4fc3\u9032\u6cd5\u7b2c24\u6761\u306e\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u8a08\u753b\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u308b\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u3092\u3044\u3044\u3001\u5730\u57df\u306e\u6210\u9577\u767a\u5c55\u306e\u57fa\u76e4\u5f37\u5316\u306b\u7279\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4e3b\u52d9\u5927\u81e3\u304c\u5b9a\u3081\u308b\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u4e3b\u52d9\u5927\u81e3\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/sme_chiiki\/chiikimiraitoushi.html\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u306e\uff28\uff30\u3092\u53c2\u7167<\/a>\u306e\u3053\u3068\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u672c\u5236\u5ea6\u3068\u63aa\u7f6e\u6cd5\u4e0a\u306e\u5727\u7e2e\u8a18\u5e33\u53ca\u3073\u4ed6\u306e\u7279\u5225\u511f\u5374\u7b49\u3068\u306e\u91cd\u8907\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n\u3053\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306b\u4ee3\u3048\u3066\u3001\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\uff12\u306a\u3044\u3057\uff14\uff05\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2018\/pdf\/03\/06_17.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0817\uff09\u3000\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3044\u3066\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u3053\u306e\u5225\u8868\u306f\u6b21\u56de\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u5e73\u621031\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3092\u53d7\u3051\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u304c\u6539\u6b63\u3055\u308c\u3001\u3053\u306e\u5225\u8868\uff16\uff0817\uff09\u306f\u4e00\u90e8\u5909\u66f4\u306e\u4e0a\u3001\u756a\u53f7\u304c\uff16\uff0819\uff09\u3068\u306a\u3063\u305f\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001<strong>\u5e73\u621031\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63<\/strong>\u306b\u304a\u3044\u3066\u3001\u672c\u5236\u5ea6\u306e<span style=\"text-decoration: underline;\"><strong>\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u5ef6\u9577<\/strong><\/span>\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u4e3b\u52d9\u5927\u81e3\u304c\u78ba\u8a8d\u3092\u884c\u3046\u8ab2\u7a0e\u7279\u4f8b\u8981\u4ef6\u306e\u3046\u3061\u3001\u76f4\u8fd1\u4e8b\u696d\u5e74\u5ea6\u306e\u4ed8\u52a0\u4fa1\u5024\u984d\u306e\u5897\u52a0\u7387\u304c\uff18\uff05\u4ee5\u4e0a\u306e\u4e0a\u4e57\u305b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5668\u5177\u5099\u54c1\u306e\u6295\u8cc7\u306b\u3064\u3044\u3066\u300c50\uff05\u300d\u306e\u7279\u5225\u511f\u5374\u3082\u3057\u304f\u306f\u300c\uff15\uff05\u300d\u306e\u7a0e\u984d\u63a7\u9664\u304c\u65b0\u305f\u306b\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306f80\u5104\u5186\u304c\u9650\u5ea6\u3068\u3055\u308c\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u7279\u5225\u511f\u5374\u3068\u7a0e\u984d\u63a7\u9664\u306e\u5272\u5408\u306e\u4e00\u89a7\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-177822\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-1-1.png\" alt=\"\" width=\"500\" height=\"206\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-1-1.png 930w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-1-1-300x124.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff16\uff09\u300d\u306e\u66f8\u304d\u65b9\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8a2d\u4f8b<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u4f1a\u793e\u540d\uff1a\uff08\u682a\uff09\u30d7\u30ed\u30cd\u30c3\u30c8\u5de5\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\">\u25b7\u3000\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621031\u5e74\uff13\u670831\u65e5<\/p>\n<p>\u5f53\u793e\u306f\u3001\u3007\u25b3\u770c\u57fa\u672c\u8a08\u753b\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u300cEV\uff08\u96fb\u6c17\u81ea\u52d5\u8eca\uff09\u5411\u3051\u65b0\u578b\u30e2\u30fc\u30bf\u30fc\u751f\u7523\u8a2d\u5099\u306e\u78ba\u7acb\u3068\u9700\u8981\u62e1\u5927\u3078\u5411\u3051\u3066\u306e\u65b0\u5de5\u5834\u5efa\u8a2d\u300d\u8a08\u753b\u306b\u3064\u3044\u3066\u3001\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u3068\u3057\u3066\u5e73\u621030\u5e7410\u6708\uff11\u65e5\u306b\u3007\u25b3\u770c\u304b\u3089\u627f\u8a8d\u3092\u53d7\u3051\u3001\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u304d\u5e73\u621031\u5e74\uff13\u67081\u65e5\u306b\u4e3b\u52d9\u5927\u81e3\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u3066\u3044\u308b\u3002<br \/>\n\u4e0b\u8a18\u5bfe\u8c61\u8a2d\u5099\u306e\u53d6\u5f97\uff08\u65b0\u8a2d\uff09\u306f\u3001\u305d\u306e\u8a08\u753b\uff08\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\uff1a350,000\u5343\u5186\uff09\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u306f\u5e73\u621031\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u3064\u3044\u3066\u7279\u5225\u511f\u5374\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002\u8a73\u7d30\u306f\u6b21\u306e\u901a\u308a\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u696d\u7a2e\uff1a\u96fb\u6c17\u6a5f\u68b0\u5668\u5177\u88fd\u9020\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u8cc7\u672c\u91d1\uff1a120,000\u5343\u5186<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5bfe\u8c61\u8a2d\u5099\u2460<\/span><\/p>\n<ul>\n<li>\u7a2e\u985e\u3068\u540d\u79f0\uff1a\u5efa\u7269\u300c\u3007\u2715\u5de5\u5834\u300d<\/li>\n<li>\u8cfc\u5165\u5148\uff1a\uff08\u682a\uff09\uff21\uff22\uff23\u5efa\u8a2d<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d200,000\u5343\u5186<\/li>\n<li>\u53d6\u5f97\u65e5\uff1a\u5e73\u621031\u5e74\uff12\u670815\u65e5<\/li>\n<li>\u4f7f\u7528\u958b\u59cb\u65e5\uff1a\u5e73\u621031\u5e74\uff12\u670822\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5bfe\u8c61\u8a2d\u5099\u2461<\/span><\/p>\n<ul>\n<li>\u7a2e\u985e\u3068\u540d\u79f0\uff1a\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u300c\u65b0\u578b\u30e2\u30fc\u30bf\u30fc\u751f\u7523\u30e9\u30a4\u30f3\u300d<br \/>\n\uff08\u8010\u7528\u5e74\u6570\u8868\uff1aNo.21\u3000\u96fb\u6c17\u6a5f\u68b0\u5668\u5177\u88fd\u9020\u696d\u7528\u8a2d\u5099\uff09<\/li>\n<li>\u8cfc\u5165\u5148\uff1a\uff21\uff22\uff23\u9244\u5de5\uff08\u682a\uff09<\/li>\n<li>\u53d6\u5f97\u4fa1\u984d150,000\u5343\u5186<\/li>\n<li>\u53d6\u5f97\u65e5\uff1a\u5e73\u621031\u5e74\uff12\u670815\u65e5<\/li>\n<li>\u4f7f\u7528\u958b\u59cb\u65e5\uff1a\u5e73\u621031\u5e74\uff12\u670822\u65e5<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4eca\u56de\u306e\u5225\u8868\u304c\u9069\u7528\u3055\u308c\u308b\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7528\u306e\u6539\u6b63\u5f8c\u306e\u4ed8\u8868\uff16\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u672a\u516c\u8868\u3068\u306a\u3063\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u7167\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2019\/01.htm\" target=\"_blank\">\u5e73\u621031\u5e74\uff14\u6708\u4ee5\u964d\u306b\u63d0\u4f9b\u3057\u305f\u6cd5\u4eba\u7a0e\u7b49\u5404\u7a2e\u5225\u8868\u95a2\u4fc2\uff08\u5e73\u621031\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u7b49\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u7b49\u5206\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5225\u8868\u306e\u8a18\u8f09\u4f8b<\/strong><\/h4>\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\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-177834\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-2.png\" alt=\"\" width=\"1617\" height=\"2329\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-2.png 1617w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-2-208x300.png 208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/05\/hojin_shinkokusho_kakikata38-2-710x1024.png 710w\" sizes=\"(max-width: 1617px) 100vw, 1617px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4ed8\u8868\u306e\u5404\u8a18\u8f09\u6b04\u306e\u8aac\u660e<\/strong><\/h4>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff11\u6b04\u3015\u7279\u5225\u511f\u5374\u306e\u7a2e\u985e<\/span><\/strong><\/p>\n<p>\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e11\u306e\uff12\u7b2c\uff11\u9805\uff08\u9752\u8272\u7533\u544a\u6cd5\u4eba\u306e\u5834\u5408\uff09\u53c8\u306f\u7b2c68\u6761\u306e14\u306e\uff13\u7b2c\uff11\u9805\uff08\u9023\u7d50\u89aa\u6cd5\u4eba\u53c8\u306f\u5f53\u8a72\u9023\u7d50\u89aa\u6cd5\u4eba\u306b\u3088\u308b\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u5834\u5408\uff09\u306e\u3044\u305a\u308c\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u8a72\u5f53\u6761\u9805\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u901a\u5e38\u306e\u9752\u8272\u7533\u544a\u6cd5\u4eba\u306e\u5834\u5408\u306a\u306e\u3067\u3001\u300c42\u6761\u306e11\u306e\uff12\u7b2c\uff11\u9805\u300d\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff12\u6b04\u3015\u4e8b\u696d\u306e\u7a2e\u985e<\/span><\/strong><\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u5834\u5408\u306e\u305d\u306e\u4f9b\u3055\u308c\u308b\u4e8b\u696d\u306e\u7a2e\u985e\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300c\u96fb\u6c17\u6a5f\u68b0\u5668\u5177\u88fd\u9020\u696d\u300d\u3001\u300c\u540c\u5de6\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff13\u6b04\u3015\uff08\u6a5f\u68b0\u30fb\u88c5\u7f6e\u306e\u8010\u7528\u5e74\u6570\u8868\u306e\u756a\u53f7\uff09 \u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7a2e\u985e\u7b49<\/span><\/strong><\/p>\n<p>\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u8868\u306b\u57fa\u3065\u3044\u3066\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7a2e\u985e\u3001\u69cb\u9020\u3001\u7d30\u76ee\u7b49\u3092\u8a18\u8f09\u3002\u307e\u305f\u3001\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u304c\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\uff08\u3000\uff09\u5185\u306b\u8010\u7528\u5e74\u6570\u7701\u4ee4\u5225\u8868\u7b2c\u4e8c\u306e\u8a72\u5f53\u306e\u756a\u53f7\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c\u5efa\u7269\u300d\u3001\u300c\uff0821\uff09\u3000\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u30fb\u96fb\u6c17\u6a5f\u68b0\u5668\u5177\u88fd\u9020\u696d\u7528\u8a2d\u5099\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff14\u6b04\u3015\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u540d\u79f0<\/span><\/strong><\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u8a72\u5f53\u3059\u308b\u8cc7\u7523\u306e\u540d\u79f0\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c\u3007\u2715\u65b0\u5de5\u5834\u300d\u3001\u300c\u65b0\u578b\u30e2\u30fc\u30bf\u30fc\u751f\u7523\u30e9\u30a4\u30f3\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff15\u6b04\u3015\u53d6\u5f97\u7b49\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5f53\u8a72\u8cc7\u7523\u3092\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c31.2.15\u300d\u3001\u300c31.2.15\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff16\u6b04\u3015\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5f53\u8a72\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c31.2.22\u300d\u300c31.2.22\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff17\u6b04\u3015\u8cfc\u5165\u5148<\/span><\/strong><\/p>\n<p>\u5f53\u8a72\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u76f8\u624b\u5148\u306e\u540d\u79f0\u7b49\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c\uff08\u682a\uff09\uff21\uff22\uff23\u5efa\u8a2d\u300d\u3001\u300c\uff21\uff22\uff23\u9244\u5de5\uff08\u682a\uff09\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff18\u6b04\u3015\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u8a18\u8f09\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u3064\u304d\u6cd5\u4eba\u7a0e\u6cd5\u7b2c42\u6761\u304b\u3089\u7b2c49\u6761\u307e\u3067\uff08\u5727\u7e2e\u8a18\u5e33\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308b\u5727\u7e2e\u984d\u3092\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u65b9\u6cd5\u306b\u3088\u308a\u7d4c\u7406\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7a4d\u7acb\u984d\uff08\u7a4d\u7acb\u9650\u5ea6\u8d85\u904e\u984d\u3092\u9664\u304f\uff09\u3092\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c200,000,000\u300d\u3001\u300c150,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<div style=\"padding: 10px; border: 2px solid #D5AABF; border-radius: 5px; background-color: #fffafa;\">\n<p style=\"margin-bottom: 3px; margin-top: 3px; text-align: center;\"><span style=\"color: #b22222;\"><strong>\u25bc\u3000\u6ce8\u610f\uff01\u25bc<\/strong><\/span><\/p>\n<p>\u306a\u304a\u3001\u4e00\u306e\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u8a08\u753b\u306b\u5b9a\u3081\u3089\u308c\u305f\u65bd\u8a2d\u53c8\u306f\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c13\u6761\u5404\u53f7\u306b\u63b2\u3052\u308b\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c2,000\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff19\u6b04\u3015\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c100\u5104\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u306b\u3088\u308b\u4fee\u6b63\u53d6\u5f97\u4fa1\u984d<\/span><\/strong><\/p>\n<p>\u4e00\u306e\u7279\u5b9a\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u65bd\u8a2d\u7b49\u3092\u69cb\u6210\u3059\u308b\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c100\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u3001<strong><span style=\"color: #800000;\">\u301415\u6b04\u3015<\/span><\/strong>\u306e\u3046\u3061\u306b\u5360\u3081\u308b\u500b\u3005\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u306e\u5272\u5408\u3092100\u5104\u5186\u306b\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u305d\u306e\u5408\u8a08\u984d\u304c100\u5104\u5186\u3092\u8d85\u3048\u306a\u3044\u306e\u3067\u3001\u7a7a\u6b04\u306e\u307e\u307e\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301410\u6b04\u3015\u7279\u5225\u511f\u5374\u7387<\/span><\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u8a08\u7b97\u5f0f\u306e\u5206\u5b50\u306f\u3001\u6b21\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u6570\u5b57\u3092\u3007\u3067\u56f2\u3080\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u4e26\u3073\u306b\u5668\u5177\u53ca\u3073\u5099\u54c1\u30fb\u30fb\u30fb\u300c40\u300d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u30fb\u30fb\u30fb\u300c20\u300d<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-top: -15px;\">\u4e8b\u4f8b\u3067\u306f\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u300c20\u300d\u3001\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u306b\u3064\u3044\u3066\u306f\u300c40\u300d\u3092\u305d\u308c\u305e\u308c\u3007\u3067\u56f2\u3080\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301411\u6b04\u3015\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u3014\uff18\u6b04\u3015<\/span><\/strong>\uff08\u53c8\u306f<strong><span style=\"color: #800000;\">\u3014\uff19\u6b04\u3015<\/span><\/strong>\uff09\u00d7<strong><span style=\"color: #800000;\">\u301410\u6b04\u3015<\/span><\/strong>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001200,000,000\u00d720\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c40,000,000\u300d\u3001150,000,000\u00d740\/100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c60,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301412\u6b04\u3015\u511f\u5374\u30fb\u6e96\u5099\u91d1\u65b9\u5f0f\u306e\u533a\u5206<\/span><\/strong><\/p>\n<p>\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u3064\u304d\u76f4\u63a5\u306b\u7279\u5225\u511f\u5374\u3092\u884c\u3046\u304b\u3001\u53c8\u306f\u7279\u5225\u511f\u5374\u306b\u4ee3\u3048\u3066\u7279\u5225\u511f\u5374\u9650\u5ea6\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u304b\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3007\u3067\u56f2\u3080\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c\u511f\u5374\u300d\u306b\u3007\u5370\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3014\u9069\u7528\u8981\u4ef6\u7b49\u3015\u6b04<\/strong><\/h4>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301413\u6b04\u3015\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5730\u57df\u7d4c\u6e08\u4fc3\u9032\u6cd5\u7b2c14\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u8a08\u753b\u306b\u3064\u3044\u3066\u3001\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u53c8\u306f\u4e3b\u52d9\u5927\u81e3\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c30.10.1\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301414\u6b04\u3015\u4e3b\u52d9\u5927\u81e3\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5<\/span><\/strong><\/p>\n<p>\u5730\u57df\u7d4c\u6e08\u4fc3\u9032\u6cd5\u7b2c24\u6761\u306b\u898f\u5b9a\u3059\u308b\u627f\u8a8d\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306b\u3064\u3044\u3066\u3001\u4e3b\u52d9\u5927\u81e3\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c31.3.1\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301415\u6b04\u3015\u4e00\u306e\u7279\u5b9a\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u65bd\u8a2d\u7b49\u3092\u69cb\u6210\u3059\u308b\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p>\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u4fc2\u308b\u4e00\u306e\u7279\u5b9a\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u65bd\u8a2d\u7b49\u3092\u69cb\u6210\u3059\u308b\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1\u3001\u5efa\u7269\u53ca\u3073\u305d\u306e\u9644\u5c5e\u8a2d\u5099\u4e26\u3073\u306b\u69cb\u7bc9\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c350,000,000\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301416\u6b04\u3015\u65b0\u8a2d\u53c8\u306f\u5897\u8a2d\u306e\u533a\u5206<\/span><\/strong><\/p>\n<p>\u6cd5\u4eba\u304c\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u3092\u3057\u305f\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u3064\u304d\u3001\u65b0\u8a2d\u53c8\u306f\u5897\u8a2d\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3007\u3067\u56f2\u3080\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001\u300c\u65b0\u8a2d\u300d\u306b\u3007\u5370\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\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:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301417\u6b04\u3015\u305d\u306e\u4ed6\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805<\/span><\/strong><\/p>\n<p>\u9069\u7528\u3057\u3088\u3046\u3068\u3059\u308b\u8cc7\u7523\u304c\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u8a72\u5f53\u3059\u308b\u65e8\u7b49\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3002\u5177\u4f53\u7684\u306b\u53c2\u8003\u3068\u306a\u308b\u4e8b\u9805\u306f\u3055\u307e\u3056\u307e\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u4e8b\u4f8b\u3067\u306f\u4fbf\u5b9c\u4e0a\u3001\u300c\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306b\u8a72\u5f53\u300d\u3001\u300c\u540c\u5de6\u300d\u3068\u8a18\u5165\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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>\u4eca\u56de\u306f\u3001\u5730\u57df\u7d4c\u6e08\u3092\u727d\u5f15\u3059\u308b\u5730\u57df\u4e2d\u6838\u4f01\u696d\u306b\u3088\u308b\u3001\u5730\u57df\u7d4c\u6e08\u306b\u6ce2\u53ca\u52b9\u679c\u306e\u3042\u308b\u9ad8\u3044\u5148\u9032\u6027\u3092\u6709\u3059\u308b\u65b0\u305f\u306a\u4e8b\u696d\u3078\u306e\u6311\u6226\u3092\u4fc3\u3059\u89b3\u70b9\u304b\u3089\u3001\u5e73\u621029\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5c0e\u5165\u3055\u308c\u305f\u3044\u308f\u3086\u308b\u300c\u5730\u57df\u672a\u6765\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u3046\u3061\u300c\u7279\u5225\u511f\u5374\u306e\u4ed8\u8868\uff08\uff16\uff09\u3000\u5730\u57df\u7d4c\u6e08\u727d\u5f15\u4e8b\u696d\u306e\u4fc3\u9032\u533a\u57df\u5185\u306b\u304a\u3051\u308b\u7279\u5b9a\u4e8b\u696d\u7528\u6a5f\u68b0\u7b49\u306e\u7279\u5225\u511f\u5374\u306e\u511f\u5374\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u4ed8\u8868\u300d\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u3092\u63a1\u308a\u4e0a\u3052\u308b\uff08\u203b\uff11\uff09\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":[186,177,167,181,290],"tags":[633,483,332],"backnumber":[1996],"series":[933],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 15:33:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/177795"}],"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=177795"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/177795\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=177795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=177795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=177795"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=177795"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=177795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}