{"id":18663,"date":"2013-06-27T10:18:26","date_gmt":"2013-06-27T01:18:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=18663"},"modified":"2014-02-06T11:01:34","modified_gmt":"2014-02-06T02:01:34","slug":"corporation-article-77","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-77\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4eba\u4e8b\u6d3b\u52d5\u3068\u7a0e\u91d1\u300d\u2015\u5f79\u54e1\u7d66\u4e0e\u306e\u7a0e\u52d9\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4eba\u4e8b\u6d3b\u52d5\u3068\u7a0e\u91d1\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u2500\u5f79\u54e1\u7d66\u4e0e\u306e\u7a0e\u52d9\u2500<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u3001\u98df\u54c1\u30fb\u60e3\u83dc\u306e\u88fd\u9020\u8ca9\u58f2\u3092\u55b6\u3080\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u5185\u56fd\u6cd5\u4eba\uff0812\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002<\/p>\n<p>\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u58f2\u4e0a\u9ad8\u306e\u5927\u534a\u3092\u5360\u3081\u308b\u5927\u53e3\u5f97\u610f\u5148\u304c\u6c11\u4e8b\u518d\u751f\u6cd5\u306e\u9069\u7528\u3092\u7533\u8acb\u3057\u307e\u3057\u305f\u3002\u7533\u8acb\u306e\u80cc\u666f\u3092\u8abf\u3079\u305f\u3068\u3053\u308d\u3001\u6d88\u8cbb\u4e0d\u6cc1\u306b\u3088\u308b\u5024\u4e0b\u3052\u5727\u529b\u3067\u53ce\u76ca\u304c\u60aa\u5316\u3057\u305f\u3053\u3068\u306b\u52a0\u3048\u3001\u70ba\u66ff\u4e88\u7d04\u306b\u304a\u3051\u308b\u640d\u5931\u304c\u8cc7\u91d1\u7e70\u308a\u3092\u903c\u8feb\u3057\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306f\u4e8b\u696d\u898f\u6a21\u3092\u7e2e\u5c0f\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u3053\u3068\u304c\u5224\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u306f\u5f53\u793e\u306e\u58f2\u4e0a\u9ad8\u304c\u6fc0\u6e1b\u3057\u3001\u696d\u7e3e\u304c\u4e88\u60f3\u4ee5\u4e0a\u306b\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u907f\u3051\u3089\u308c\u306a\u3044\u72b6\u6cc1\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u5f53\u793e\u3067\u306f\u3001\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u306f\u3001\u5404\u652f\u7d66\u6642\u671f\u306b\u304a\u3051\u308b\u652f\u7d66\u984d\u3092\u540c\u984d\u3068\u3057\u3001<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u640d\u91d1\u51e6\u7406\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4eca\u5f8c\u3001\u671f\u4e2d\u306b\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u3092\u542b\u3080\u7d4c\u55b6\u518d\u5efa\u8a08\u753b\u3092\u7b56\u5b9a\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u7531\u306b\u3088\u308b\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u6539\u5b9a\u306b\u304a\u3051\u308b\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u7a0e\u52d9\u4e0a\u3001\u5f79\u54e1\u7d66\u4e0e\u306f\u5b9a\u671f\u540c\u984d\u3092\u8981\u4ef6\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u3066\u3044\u308b\u305f\u3081\u3001\u671f\u4e2d\u306b\u304a\u3051\u308b\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u306f\u3001\u6e1b\u984d\u6539\u5b9a\u524d\u306e\u652f\u7d66\u984d\u306e\u3046\u3061\u3001\u6e1b\u984d\u6539\u5b9a\u5f8c\u306e\u652f\u7d66\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u3053\u3068\u7b49\u3092\u7406\u7531<span style=\"color: #b22222;\">\uff08\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\uff09<\/span>\u3068\u3057\u3066\u6e1b\u984d\u3057\u305f\u5834\u5408\u306b\u306f\u3001<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u306b\u8a72\u5f53\u3057\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3054\u8cea\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u73fe\u6642\u70b9\u3067\u306f\u3001\u8ca1\u52d9\u8af8\u8868\u306e\u6570\u5024\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u3066\u3044\u308b\u72b6\u6cc1\u306b\u306f\u81f3\u3063\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u7b49\u306e\u5bfe\u7b56\u3092\u8b1b\u3058\u306a\u3051\u308c\u3070\u3001\u4eca\u5f8c\u3001\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u5ba2\u89b3\u7684\u306b\u307f\u3066\u3082\u4e0d\u53ef\u907f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u9650\u308a\u3001<span style=\"color: #b22222;\">\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531<\/span>\u306b\u3088\u308b\u6e1b\u984d\u6539\u5b9a\u306b\u8a72\u5f53\u3057\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u4f1a\u793e\u6cd5\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4f1a\u793e\u6cd5\u3067\u306f\u3001\u5f79\u54e1\u5831\u916c\u3068\u5f79\u54e1\u8cde\u4e0e\u306f\u5305\u62ec\u7684\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u5831\u916c\u7b49\u306f\u300c\u8077\u52d9\u9042\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u682a\u5f0f\u4f1a\u793e\u304b\u3089\u53d7\u3051\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\uff08\u4f1a\u6cd5361\u2460\uff09\u300d\u3068\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u3044\u308f\u3086\u308b\u300c\u304a\u624b\u76db\u308a\u300d\u3084\u79df\u7a0e\u56de\u907f\u306e\u5f0a\u5bb3\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u3001\u4f1a\u793e\u6cd5\u65bd\u884c\u524d\u5f8c\u306b\u304a\u3044\u3066\u3001\u5f79\u54e1\u7d66\u4e0e\u304c\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u6cd5\u6cd534\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u5f79\u54e1\u7d66\u4e0e\u304c\u3001<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e<\/strong><span style=\"color: #fa8072;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff11\uff09<\/span><\/span><strong>\u300d<\/strong>\u3001<strong>\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e<\/strong><span style=\"color: #fa8072;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff12\uff09<\/span><\/span><strong>\u300d<\/strong>\u53c8\u306f<strong>\u300c\u5229\u76ca\u9023\u52d5\u7d66\u4e0e<\/strong><span style=\"color: #fa8072;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff13\uff09<\/span><\/span><strong>\u300d<\/strong>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u305d\u308c\u304c\u4e0d\u76f8\u5f53\u306b\u9ad8\u984d\u306a\u90e8\u5206\u306e\u91d1\u984d\u3092\u9664\u304d\uff08\u6cd5\u6cd534\u2461\uff09\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #fa8072;\">\uff08\u203b\uff11\uff09<\/span>\u3000<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u3068\u306f\u3001\uff11\u30f6\u6708\u4ee5\u4e0b\u306e\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u3067\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u652f\u7d66\u984d\u304c\u540c\u984d\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd534\u2460\u4e00\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #fa8072;\">\uff08\u203b\uff12\uff09<\/span>\u3000<strong>\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d<\/strong>\u3068\u306f\u3001\u6240\u5b9a\u306e\u6642\u671f\u306b\u78ba\u5b9a\u984d\u3092\u652f\u7d66\u3059\u308b\u65e8\u306e\u5b9a\u3081\u306b\u57fa\u3065\u3044\u3066\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u3067\u3001\u4e8b\u524d\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u5c4a\u51fa\u3092\u3057\u305f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd534\u2460\u4e8c\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #fa8072;\">\uff08\u203b\uff13\uff09<\/span>\u3000<strong>\u300c\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u300d<\/strong>\u3068\u306f\u3001\u5229\u76ca\u306b\u95a2\u3059\u308b\u6307\u6a19\u3092\u57fa\u790e\u3068\u3057\u3066\u7b97\u5b9a\u3055\u308c\u308b\u7d66\u4e0e\u3092\u3044\u3044\u307e\u3059\u3002\u540c\u65cf\u4f1a\u793e\u4ee5\u5916\u306e\u6cd5\u4eba\u3067\u3042\u308b\u3053\u3068\u7b49\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u6cd534\u2460\u4e09\uff09\u3002<\/p>\n<\/div>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u5f79\u54e1\u7d66\u4e0e\u306f\u6b21\u306e\u3088\u3046\u306b\u533a\u5206\u3055\u308c\u3001\u305d\u306e\u5185\u5bb9\u3084\u6027\u8cea\u7b49\u306b\u5fdc\u3058\u3066\u640d\u91d1\u7b97\u5165\u30fb\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u53d6\u6271\u3044\u3092\u53d7\u3051\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/basic-tax3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-18664\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/06\/basic-tax3-1.png\" alt=\"\" width=\"650\" height=\"272\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/basic-tax3-1.png 1010w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/06\/basic-tax3-1-300x125.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff11\uff09\u3000\u50b5\u52d9\u306e\u514d\u9664\u3001\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e\u3092\u542b\u307f\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff12\uff09\u3000\u88ab\u4ed8\u4e0e\u8005\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u8ab2\u7a0e\u7b49\u304c\u751f\u3058\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u8cbb\u7528\u3092\u640d\u91d1\u7b97\u5165\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u3053\u3068\u7b49\u306e\u7406\u7531<span style=\"color: #b22222;\">\uff08\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\uff09<\/span>\u306b\u3088\u308a\u5f79\u54e1\u7d66\u4e0e\u306e\u984d\u3092\u6e1b\u984d\u6539\u5b9a\u3057\u3001\u6e1b\u984d\u6539\u5b9a\u524d\u304c<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u3001\u304b\u3064\u3001\u6e1b\u984d\u6539\u5b9a\u5f8c\u3082<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u306e\u5834\u5408\u306b\u306f\u3001\u5168\u984d\u304c<strong>\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d<\/strong>\u306b\u8a72\u5f53\u3057\u3001\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08\u6cd5\u4ee469\u2460\u4e00\u30cf\uff09\u3002<\/p>\n<p>\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u7b49\u306e\u7406\u7531\u3068\u306f\u3001\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057<span style=\"color: #b22222;\">\u3084\u3080\u3092\u5f97\u305a<\/span>\u5f79\u54e1\u7d66\u4e0e\u3092<span style=\"color: #b22222;\">\u6e1b\u984d\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u4e8b\u60c5<\/span>\u306b\u3042\u308b\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e00\u6642\u7684\u306a\u8cc7\u91d1\u7e70\u308a\u306e\u90fd\u5408\u3084\u3001\u5358\u306b\u696d\u7e3e\u76ee\u6a19\u306b\u9054\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u7b49\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_02_03.htm\" target=\"_blank\">\u6cd5\u57fa\u901a9-2-13<\/a>\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u58f2\u4e0a\u3084\u7d4c\u5e38\u5229\u76ca\u7b49\u306e\u4f1a\u793e\u7d4c\u55b6\u4e0a\u306e\u6570\u5024\u7684\u6307\u6a19\u304c\u76f8\u5f53\u7a0b\u5ea6\u60aa\u5316\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5012\u7523\u306e\u5371\u6a5f\u306b\u7015\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u682a\u4e3b\u3001\u50b5\u6a29\u8005\u3001\u53d6\u5f15\u5148\u7b49\u306e\u5229\u5bb3\u95a2\u4fc2\u8005\u3068\u306e\u95a2\u4fc2\u4e0a\u3001\u5f79\u54e1\u7d66\u4e0e\u306e\u984d\u3092<span style=\"color: #b22222;\">\u6e1b\u984d\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u4e8b\u60c5<\/span>\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u696d\u7e3e\u306e\u60aa\u5316\u304c\u4e0d\u53ef\u907f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u4f1a\u793e\u7d4c\u55b6\u4e0a\u306e\u6570\u5024\u7684\u6307\u6a19\u304c\u76f8\u5f53\u7a0b\u5ea6\u60aa\u5316\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5f79\u54e1\u7d66\u4e0e\u3092\u6e1b\u984d\u3059\u308b\u7b49\u306e\u5bfe\u7b56\u3092\u8b1b\u3058\u306a\u3051\u308c\u3070\u3001<span style=\"color: #800080;\">\u5ba2\u89b3\u7684\u306a\u72b6\u6cc1<\/span>\u304b\u3089\u3001\u4eca\u5f8c\u3001\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u907f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u3053\u308c\u3089\u306e\u5bfe\u7b56\u3092\u8b1b\u3058\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u8457\u3057\u304f\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u56de\u907f\u3067\u304d\u305f\u5834\u5408\u3067\u3082\u3001<span style=\"color: #b22222;\">\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531<\/span>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u3042\u304f\u307e\u3067<span style=\"color: #800080;\">\u5ba2\u89b3\u7684\u306a\u72b6\u6cc1<\/span>\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"color: #800080;\">\u5ba2\u89b3\u7684\u306a\u72b6\u6cc1<\/span>\u3067\u306f\u306a\u304f\u3001\u5358\u306b\u5c06\u6765\u306e\u696d\u7e3e\u898b\u8fbc\u307f\u306b\u57fa\u3065\u3044\u3066\u5f79\u54e1\u7d66\u4e0e\u3092\u6e1b\u984d\u3057\u305f\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531<\/span>\u306b\u3088\u308b\u6e1b\u984d\u6539\u5b9a\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/hojin\/qa.pdf\" target=\"_blank\">\u5f79\u54e1\u7d66\u4e0e\u306b\u95a2\u3059\u308bQ\uff06A\uff08\u56fd\u7a0e\u5e81\u3000\u5e73\u621020\u5e7412\u6708\uff08\u5e73\u621024\u5e744\u6708\u6539\u8a02\uff09<\/a>\u300d\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f79\u54e1\u7d66\u4e0e\u3092\u6e1b\u984d\u6539\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4f1a\u793e\u7d4c\u55b6\u4e0a\u306e\u6570\u5024\u7684\u6307\u6a19\u306e\u8457\u3057\u3044\u60aa\u5316\u304c\u4e0d\u53ef\u907f\u3068\u5224\u65ad\u3057\u305f<span style=\"color: #800080;\">\u5ba2\u89b3\u7684\u306a\u72b6\u6cc1<\/span>\u306e\u8aac\u660e\u8cc7\u6599<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u3092\u542b\u3080\u7d4c\u55b6\u518d\u5efa\u8a08\u753b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u6e1b\u984d\u7406\u7531\u7b49\u3092\u660e\u8a18\u3057\u305f\u53d6\u7de0\u5f79\u4f1a\u8b70\u4e8b\u9332<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u53d6\u5f15\u9280\u884c\u3068\u306e\u5354\u8b70\u8a18\u9332\u7b49<\/p>\n<\/div>\n<p>\u3092\u4f5c\u6210\u3057\u3001\u5177\u4f53\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"font-size: 12px;\">\u3014\u51e1\u4f8b\u3015<br \/>\n\u4f1a\u6cd5\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e09\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u7b2c1\u9805\u7b2c3\u53f7<\/span><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\u63b2\u8f09\u3055\u308c\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 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