{"id":17983,"date":"2013-06-20T10:20:39","date_gmt":"2013-06-20T01:20:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=17983"},"modified":"2016-06-22T14:06:25","modified_gmt":"2016-06-22T05:06:25","slug":"corporation-article-82","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-82\/","title":{"rendered":"\u300c\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u9069\u7528\u53ca\u3073\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u53ca\u3073\u300c\u6bd4\u8f03\u53d6\u5f97\u8cc7\u7523\u7dcf\u984d\u300d\u306e\u5224\u5b9a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u9069\u7528\u53ca\u3073\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u53ca\u3073<\/h4>\n<h4 style=\"text-align: center;\">\u300c\u6bd4\u8f03\u53d6\u5f97\u8cc7\u7523\u7dcf\u984d\u300d\u306e\u5224\u5b9a\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30de\u30cd\u30fc\u30b3\u30f3\u30b7\u30a7\u30eb\u30b8\u30e5\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u6751\u7530\u3000\u76f4<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25c6\u300c\u751f\u7523\u7b49\u8cc7\u7523\u300d\u3068\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d<\/strong><\/h4>\n<p>\u524d\u56de\u306e<a title=\"\u300c\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u9069\u7528\u53ca\u3073\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u57fa\u672c\u8981\u4ef6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-72\/\" target=\"_blank\">\u7b2c\uff12\u56de<\/a>\u3067\u306f\u3001\u5bfe\u8c61\u6cd5\u4eba\u3084\u5bfe\u8c61\u671f\u9593\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u6709\u7121\u306a\u3069\u3001\u8981\u4ef6\u306e\u57fa\u672c\u7684\u306a\u90e8\u5206\u3092\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u4e2d\u5fc3\u90e8\u5206\u3067\u3042\u308b\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u5224\u5b9a\u90e8\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u56fd\u5185\u306b\u304a\u3051\u308b\u751f\u7523\u7b49\u8a2d\u5099\u3078\u306e\u5e74\u9593\u7dcf\u6295\u8cc7\u984d\u304c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u56fd\u5185\u306b\u304a\u3051\u308b\u751f\u7523\u7b49\u8a2d\u5099\u3078\u306e\u5e74\u9593\u7dcf\u6295\u8cc7\u984d\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u3068\u6bd4\u8f03\u3057\u306610\uff05\u8d85\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u8981\u4ef6\u306e\u4e21\u65b9\u306b\u3001\u300c<span style=\"color: #333399;\">\u751f\u7523\u7b49\u8a2d\u5099<\/span>\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u767b\u5834\u3059\u308b\u3002\u307e\u305a\u306f\u3001\u3053\u306e\u7528\u8a9e\u306e\u610f\u5473\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u306f\u3001\u4e0b\u8a18\u306e\u6ce8\u610f\u66f8\u304d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff11\uff09\u3000\u751f\u7523\u7b49\u8a2d\u5099\u3068\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u88fd\u9020\u696d\u305d\u306e\u4ed6\u306e\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u53ca\u3073\u751f\u7269\u3092\u9664\u304f\u3002\uff09\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u306a\u304a\u3001\u672c\u5e97\u3001\u5bc4\u5bbf\u820e\u7b49\u306e\u5efa\u7269\u3001\u4e8b\u52d9\u7528\u5668\u5177\u5099\u54c1\u3001\u4e57\u7528\u81ea\u52d5\u8eca\u3001\u798f\u5229\u539a\u751f\u65bd\u8a2d\u7b49\u306f\u3001\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/250129taikou.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300dP54\uff09<\/p>\n<\/div>\n<p>\u751f\u7523\u7b49\u8a2d\u5099\u306e\u7bc4\u56f2\u306f\u3001\u6b63\u5f0f\u306b\u306f\u901a\u9054\u3067\u898f\u5b9a\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u304c\u3001\u73fe\u6642\u70b9\uff08\u57f7\u7b466\/6\uff09\u3067\u306f\u3001\u307e\u3060\u767a\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u3002<br \/>\n\u305f\u3060\u3057\u3001\u73fe\u884c\u7a0e\u6cd5\u3067\u65e2\u306b\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u300c\u6c96\u7e04\u306e\u7279\u5b9a\u5730\u57df\u306b\u304a\u3044\u3066\u5de5\u696d\u7528\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd542\u6761\u306e9\uff09\u300d\u306b\u304a\u3044\u3066\u3001\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u306e\u7528\u8a9e\u304c\u767b\u5834\u3059\u308b\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u57fa\u672c\u901a\u905442\u306e9\uff0d1\u306b\u304a\u3044\u3066\u3001\u751f\u7523\u7b49\u8a2d\u5099\u306e\u7bc4\u56f2\u304c\u4e0b\u8a18\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u751f\u7523\u7b49\u8a2d\u5099\u306e\u7bc4\u56f2\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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\/>\n\u201c\u751f\u7523\u7b49\u201d\u8a2d\u5099\u3067\u3042\u308b\u305f\u3081\u3001\u751f\u7523\u306b\u643a\u308f\u3089\u306a\u3044\u4e8b\u52d9\u7cfb\u8a2d\u5099\u306f\u9664\u304b\u308c\u308b\u5f62\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6761\u6587\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u300c\u4e00\u53c8\u306f\u4e8c\u4ee5\u4e0a\u306e\u751f\u7523\u7b49\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u56fd\u5185\u306b\u3042\u308b\u5f53\u8a72\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u305d\u306e\u4ed6\u306e\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u300d\u3092\u300c\u751f\u7523\u7b49\u8cc7\u7523\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e2\u2460\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u3092\u69cb\u6210\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304c\u300c\u751f\u7523\u7b49\u8cc7\u7523\u300d\u3067\u3042\u308a\u3001\u300c\u751f\u7523\u7b49\u8cc7\u7523\u300d\u306f\u653f\u4ee4\u306b\u3088\u308a\u3001\u300c\u56fd\u5185\u306b\u3042\u308b\u5efa\u7269\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3001\u69cb\u7bc9\u7269\u3001\u6a5f\u68b0\u88c5\u7f6e\u3001\u8239\u8236\u3001\u822a\u7a7a\u6a5f\u3001\u8eca\u4e21\u904b\u642c\u5177\u3001\u5de5\u5177\u30fb\u5668\u5177\u5099\u54c1\u300d\u3068\u3055\u308c\u3066\u304a\u308a\uff08\u63aa\u4ee427\u306e12\u306e2\u2461\uff09\u3001\u5927\u7db1\u3069\u304a\u308a\u3001\u7121\u5f62\u56fa\u5b9a\u8cc7\u7523\u3068\u751f\u7269\u306f\u9664\u304b\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25c6\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u306f\u52a0\u6e1b\u7b97\u306e\u8abf\u6574\u3042\u308a<\/strong><\/h4>\n<p>\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u306e\u5b9a\u7fa9\u304c\u304a\u304a\u3088\u305d\u628a\u63e1\u3067\u304d\u305f\u3068\u3053\u308d\u3067\u3001\u6539\u3081\u3066\u3001\u5192\u982d<span style=\"color: #b22222;\">\u2460<\/span>\u306e\u8981\u4ef6\u306e\u628a\u63e1\u306b\u79fb\u308b\u3002<\/p>\n<p>\u300c\u56fd\u5185\u306b\u304a\u3051\u308b\u751f\u7523\u7b49\u8a2d\u5099\u3078\u306e\u5e74\u9593\u7dcf\u6295\u8cc7\u984d\u300d\u304c\u3001\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3092\u8d85\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3060\u304c\u3001\u4eca\u5ea6\u306f\u5f8c\u534a\u306e\u300c<span style=\"color: #333399;\">\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span>\u300d\u306e\u610f\u5473\u3092\u306f\u3063\u304d\u308a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u6761\u6587\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u300c\u5f53\u8a72\u6cd5\u4eba\u304c\u305d\u306e\u6709\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u304d\u5f53\u8a72\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\uff08\u7565\uff09\u3092\u3057\u305f\u91d1\u984d\u300d\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e2\u2460\uff09\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u511f\u5374\u8cbb\u3068\u7a0e\u52d9\u4e0a\u306e\u511f\u5374\u8cbb\u306e\u91d1\u984d\u304c\u7570\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u306f\u3001\u511f\u5374\u8d85\u904e\u984d\u3084\u511f\u5374\u4e0d\u8db3\u984d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u53d6\u6271\u3044\u304c\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3060\u304c\u3001\u3053\u306e\u6761\u6587\u3092\u898b\u308b\u3068\u3001\u201c\u640d\u91d1\u7b97\u5165\u201d\u3067\u306f\u306a\u304f\u3001\u201c\u640d\u91d1\u7d4c\u7406\u201d\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u511f\u5374\u8cbb\u3067\u306f\u306a\u304f\u3001\u511f\u5374\u8cbb\u3068\u3057\u3066\u3001\u4f1a\u8a08\u4e0a\u3001\u640d\u91d1\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u4f7f\u3046\u3053\u3068\u304c\u5206\u304b\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u4f7f\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u8abf\u6574\u3092\u52a0\u3048\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\uff11\u3064\u76ee\u306f\u3001\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3067\u3042\u308b\u3002<\/p>\n<p>\u640d\u91d1\u7d4c\u7406\u306e\u65b9\u6cd5\u53c8\u306f\u305d\u306e\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6\u306e\u6c7a\u7b97\u306e\u78ba\u5b9a\u306e\u65e5\u307e\u3067\u306b\u5270\u4f59\u91d1\u306e\u51e6\u5206\u306b\u3088\u308a\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u65b9\u6cd5\u306b\u3088\u308a\u3001\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d\u306f\u3001\u4e0a\u8a18\u306e\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u306b\u52a0\u7b97\u3059\u308b\u3002<\/p>\n<p>\uff12\u3064\u76ee\u306f\u3001\u751f\u7523\u7b49\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u6a5f\u68b0\u88c5\u7f6e\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u3067\u3042\u308b\u3002<\/p>\n<p>\u751f\u7523\u7b49\u8cc7\u7523\u306e\u3046\u3061\u6a5f\u68b0\u88c5\u7f6e\uff08\u53d6\u5f97\u3092\u3057\u305f\u3082\u306e\u306b\u3042\u3063\u3066\u306f\u3001\u305d\u306e\u88fd\u4f5c\u306e\u5f8c\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u3053\u3068\u304c\u306a\u3044\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\u3092\u8d85\u3048\u3066\u3001\u305d\u306e\u6a5f\u68b0\u88c5\u7f6e\u306b\u3064\u304d\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\uff08\u7279\u5225\u511f\u5374\u306b\u95a2\u3059\u308b\u4ed6\u306e\u898f\u5b9a\u306b\u3088\u308a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u91d1\u984d\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u304b\u3089\u9664\u304b\u308c\u308b\u3002<\/p>\n<p>\uff13\u3064\u76ee\u306f\u3001\u904e\u53bb\u306e\u511f\u5374\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306e\u8abf\u6574\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd531\u6761\uff14\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u540c\u6761\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u640d\u91d1\u7d4c\u7406\u984d\u306b\u542b\u3080\u3082\u306e\u3068\u3055\u308c\u308b\u91d1\u984d\u306f\u9664\u304b\u308c\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u524d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u306a\u304b\u3063\u305f\u511f\u5374\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306b\u511f\u5374\u4e0d\u8db3\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u8a8d\u5bb9\u6e1b\u7b97\u3055\u308c\u3001\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u91d1\u984d\u306f\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u304b\u3089\u306f\u9664\u304b\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25c6\u300c\u6bd4\u8f03\u53d6\u5f97\u8cc7\u7523\u7dcf\u984d\u300d\u3068\u306f<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u5192\u982d<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3067\u3042\u308b\u304c\u3001\u6761\u6587\u4e0a\u306f\u3001\u300c<span style=\"color: #333399;\">\u6bd4\u8f03\u53d6\u5f97\u8cc7\u7523\u7dcf\u984d<\/span>\u300d\u306e100\u5206\u306e110\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u6bd4\u8f03\u53d6\u5f97\u8cc7\u7523\u7dcf\u984d\u300d\u3068\u306f\u3001\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff08\u4ee5\u4e0b\u300c\u524d\u4e8b\u696d\u5e74\u5ea6\u300d\uff09\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6cd5\u4eba\u304c\u53d6\u5f97\u7b49\u3092\u3057\u305f\u751f\u7523\u7b49\u8cc7\u7523\u3067\u305d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u3082\u306e\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u3044\u3046\u3002\u306a\u304a\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3068\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3068\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5408\u8a08\u984d\u306b\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u3066\u3053\u308c\u3092\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u306a\u308b\uff08\u63aa\u6cd542\u306e12\u306e2\u2460\u3001\u63aa\u4ee427\u306e12\u306e2\u2462\u2463\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-7546\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/02\/sokuho-setsubi1-1.png\" alt=\"\" width=\"550\" height=\"180\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/sokuho-setsubi1-1.png 1112w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/sokuho-setsubi1-1-300x97.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/sokuho-setsubi1-1-1024x334.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2013\/130129a\/130129a02j.pdf\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u3088\u308a\u4e00\u90e8\u629c\u7c8b\uff09<\/span><\/div><\/div>\n<p>\u6b21\u56de\u306f\u3001\u672c\u5236\u5ea6\u306e\u5275\u8a2d\u306b\u4f34\u3044\u65b0\u8a2d\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2013\/pdf\/06_18.pdf\" target=\"_blank\">\u5225\u8868\uff16\uff0818\uff09<\/a>\u300d\u306e\u66f8\u304d\u65b9\u3084\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306a\u3069\u3001\u624b\u7d9a\u898f\u5b9a\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\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\u300c\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u9069\u7528\u53ca\u3073\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\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>\u524d\u56de\u306e\u7b2c\uff12\u56de\u3067\u306f\u3001\u5bfe\u8c61\u6cd5\u4eba\u3084\u5bfe\u8c61\u671f\u9593\u3001\u7e70\u8d8a\u63a7\u9664\u306e\u6709\u7121\u306a\u3069\u3001\u8981\u4ef6\u306e\u57fa\u672c\u7684\u306a\u90e8\u5206\u3092\u78ba\u8a8d\u3057\u305f\u3002<br \/>\n\u4eca\u56de\u306f\u3001\u751f\u7523\u7b49\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u4e2d\u5fc3\u90e8\u5206\u3067\u3042\u308b\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u5224\u5b9a\u90e8\u5206\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u300c\u2460\u3000\u56fd\u5185\u306b\u304a\u3051\u308b\u751f\u7523\u7b49\u8a2d\u5099\u3078\u306e\u5e74\u9593\u7dcf\u6295\u8cc7\u984d\u304c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u300d<br \/>\n\u300c\u2461\u3000\u56fd\u5185\u306b\u304a\u3051\u308b\u751f\u7523\u7b49\u8a2d\u5099\u3078\u306e\u5e74\u9593\u7dcf\u6295\u8cc7\u984d\u304c\u524d\u4e8b\u696d\u5e74\u5ea6\u3068\u6bd4\u8f03\u3057\u306610\uff05\u8d85\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u300d<br \/>\n\u4e0a\u8a18\u8981\u4ef6\u306e\u4e21\u65b9\u306b\u3001\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u3068\u3044\u3046\u7528\u8a9e\u304c\u767b\u5834\u3059\u308b\u3002\u307e\u305a\u306f\u3001\u3053\u306e\u7528\u8a9e\u306e\u610f\u5473\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[483,454],"backnumber":[1699],"series":[1129],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 14:34:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/17983"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=17983"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/17983\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=17983"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=17983"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=17983"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=17983"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=17983"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}