{"id":188634,"date":"2019-10-31T10:16:30","date_gmt":"2019-10-31T01:16:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=188634"},"modified":"2019-10-30T14:13:43","modified_gmt":"2019-10-30T05:13:43","slug":"corporation-article-827","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-827\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c43\u56de\u3011\u300c\u5225\u8868\uff16\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\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\u7b2c43\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5225\u8868\uff16\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\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\u672c\u9023\u8f09<a title=\"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5225\u8868\uff16\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u53ca\u3073\u300c\u5225\u8868\uff16\uff08\uff11\uff09\u4ed8\u8868\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u4fc2\u308b\u5143\u672c\u6240\u6709\u671f\u9593\u5272\u5408\u306e\u8a08\u7b97\u7b49\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-395\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u63a1\u308a\u4e0a\u3052\u305f\u5f8c\u306b\u69d8\u5f0f\u306e\u6539\u6b63\u304c\u3042\u3063\u305f\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\/pdf\/06(1).pdf\" target=\"_blank\">\u5225\u8868\uff16\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u984d\u306e\u63a7\u9664\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u3092\u3042\u3089\u305f\u3081\u3066\u63a1\u308a\u4e0a\u3052\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u3053\u306e\u5225\u8868\u306f\u3001\u6cd5\u4eba\u304c\u53d7\u3051\u308b\u5229\u606f\u3084\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u3002<\/p>\n<p>\u672c\u5225\u8868\u3092\u4ee5\u524d\u63a1\u308a\u4e0a\u3052\u305f\u3068\u304d\u306b\u306f\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u6cd5\u4eba\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u516c\u793e\u50b5\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6240\u5f97\u7a0e\u984d\u306e\u5168\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u524d\u3068\u4ee5\u5f8c\u3067\u660e\u7d30\u3092\u533a\u5206\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u6240\u6709\u671f\u9593\u6309\u5206\u306b\u4fc2\u308b\u660e\u7d30\u66f8\u304c\u4ed8\u8868\u3068\u3057\u3066\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u524d\u5f8c\u3067\u533a\u5206\u306e\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u4e8b\u696d\u5e74\u5ea6\u5206\u3088\u308a\u3001\u672c\u8868\u3068\u4ed8\u8868\u304c\uff11\u3064\u306b\u307e\u3068\u307e\u3063\u305f\u65b0\u69d8\u5f0f\u304c\u9069\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u6cd5\u4eba\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u5229\u5b50\u30fb\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u7b49\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u524d\u6255\u3044\u3068\u3044\u3046\u6027\u8cea\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u306e\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u7a2e\u985e\u306b\u306f\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u9810\u8caf\u91d1\u53ca\u3073\u516c\u793e\u50b5\u306e\u5229\u5b50<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u52df\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5270\u4f59\u91d1\u53c8\u306f\u5229\u76ca\u306e\u914d\u5f53\u3001\u5270\u4f59\u91d1\u306e\u5206\u914d\u53ca\u3073\u91d1\u92ad\u306e\u5206\u914d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u5b9a\u671f\u7a4d\u91d1\u306b\u4fc2\u308b\u5951\u7d04\u53ca\u3073\u9280\u884c\u6cd5\u306e\u5951\u7d04\u306b\u57fa\u3065\u304f\u7d66\u4ed8\u88dc\u3066\u3093\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u4fdd\u967a\u4f1a\u793e\u304c\u6255\u3046\u57fa\u91d1\u5229\u606f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u62b5\u5f53\u8a3c\u5238\u306e\u5229\u606f\u3067\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2467<\/span>\u3000\u91d1\u305d\u306e\u4ed6\u306e\u8cb4\u91d1\u5c5e\u306e\u8cb7\u5165\u308c\u53ca\u3073\u58f2\u623b\u3057\u306b\u95a2\u3059\u308b\u5951\u7d04\u306b\u57fa\u3065\u304f\u5229\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2468<\/span>\u3000\u5916\u8ca8\u9810\u91d1\u306e\u5148\u7269\u70ba\u66ff\u4e88\u7d04\u5951\u7d04\u306b\u57fa\u3065\u304f\u5dee\u76ca<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2469<\/span>\u3000\u751f\u547d\u4fdd\u967a\u5951\u7d04\u53c8\u306f\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u914d\u5f53\u91d1\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246a<\/span>\u3000\u533f\u540d\u7d44\u5408\u5951\u7d04\u306a\u3069\u306b\u57fa\u3065\u304f\u5229\u76ca\u306e\u914d\u5f53\u3067\u4e00\u5b9a\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246b<\/span>\u3000\u99ac\u4e3b\u3068\u3057\u3066\u73fe\u91d1\u3067\u53d7\u3051\u308b\u7af6\u99ac\u306e\u8cde\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246c<\/span>\u3000\u307f\u306a\u3057\u914d\u5f53<\/p>\n<\/div>\n\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u6240\u5f97\u7a0e\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5229\u5b50\u53ca\u3073\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u984d\u306e\u5168\u984d\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5143\u672c\u306e\u6240\u6709\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u984d\u306e\u307f\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30a4<\/strong>\u3000\u5270\u4f59\u91d1\u53c8\u306f\u5229\u76ca\u306e\u914d\u5f53\u3001\u5270\u4f59\u91d1\u306e\u5206\u914d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30ed<\/strong>\u3000\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\uff08\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u3092\u9664\u304f\uff09\u306e\u53ce\u76ca\u306e\u5206\u914d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30cf<\/strong>\u3000\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca<\/p>\n<\/div>\n\u3053\u306e\u5834\u5408\u3001\u5143\u672c\u306e\u6240\u6709\u671f\u9593\u5bfe\u5fdc\u5206\u306e\u8a08\u7b97\u306b\u306f\u3001<strong>\u500b\u5225\u6cd5<\/strong>\u3068<strong>\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5<\/strong>\u306e\uff12\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u9078\u629e\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u500b\u5225\u6cd5\u300b<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff11\u53e3\u53c8\u306f\uff11\u682a\u3054\u3068\u306b\u3001\u6b21\u306e\u7b97\u5f0f\u3067\u5143\u672c\u306e\u6240\u6709\u671f\u9593\u5bfe\u5fdc\u5206\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #000000;\"><strong>\u6240\u5f97\u7a0e\u984d\u00d7<span class=\"highlight\" style=\"background-color:#ffeefe;color:#000000;\">\u6240\u6709\u671f\u9593\u5272\u5408<\/span>\uff1d\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d<\/strong><br \/>\n<span class=\"highlight\" style=\"background-color:#ffeefe;color:#000000;\">\u6240\u6709\u671f\u9593\u5272\u5408<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff1d\u5143\u672c\u6240\u6709\u671f\u9593\u306e\u6708\u6570<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\uff0f\u8a08\u7b97\u671f\u9593\u306e\u6708\u6570<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5c0f\u6570\u70b9\u4ee5\u4e0b\uff13\u4f4d\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u4e0a\u3052\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u6708\u6570\u306b\uff11\u30f6\u6708\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u5207\u4e0a\u3052\u3002<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u300b<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u914d\u5f53\u7b49\u306e\u5143\u672c\u3092\u300c\u682a\u5f0f\u53ca\u3073\u51fa\u8cc7\u300d\u3068\u3001\u300c\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\u300d\u306b\u533a\u5206\u3057\u3001\u304b\u3064\u3001\u305d\u308c\u3092\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u9593\u304c<span style=\"border-bottom: double 3px #B22222;\">\uff11\u5e74\u4ee5\u4e0b\u306e\u3082\u306e<\/span>\u3068<span style=\"border-bottom: double 3px #666699;\">\uff11\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e<\/span>\u306b\u533a\u5206\u3057\u3066\u3001\u305d\u306e\u533a\u5206\u306b\u5c5e\u3059\u308b\u3059\u3079\u3066\u306e\u5143\u672c\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u9298\u67c4\u3054\u3068\u306b\u6b21\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 0px; background-color: #ffffff; color: #000000; border-color: #000000;\">\n<p style=\"margin-bottom: 10px;\"><strong>\u6240\u5f97\u7a0e\u984d\u00d7<span class=\"highlight\" style=\"background-color:#e0f6f9;color:#000000;\">\u6240\u6709\u5143\u672c\u5272\u5408<\/span>\uff1d\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u7a0e\u984d<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u25ce<\/span> \u8a08\u7b97\u671f\u9593\u304c<span style=\"border-bottom: double 3px #B22222;\">\uff11\u5e74\u4ee5\u4e0b\u306e\u3082\u306e<\/span><\/p>\n<p style=\"margin-bottom: 3px; ;padding-left: 18px;\"><span style=\"color: #800000;\">\u21d2<\/span> <span class=\"highlight\" style=\"background-color:#e0f6f9;color:#000000;\">\u6240\u6709\u5143\u672c\u5272\u5408<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff1d\uff5b\uff21\uff0b\uff08\uff22\uff0d\uff21\uff09\u00d71\uff0f2\uff5d\uff0f\uff22<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25ce<\/span> \u8a08\u7b97\u671f\u9593\u304c<span style=\"border-bottom: double 3px #666699;\">\uff11\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-bottom: 3px; ;padding-left: 18px;\"><span style=\"color: #800000;\">\u21d2<\/span> <span class=\"highlight\" style=\"background-color:#e0f6f9;color:#000000;\">\u6240\u6709\u5143\u672c\u5272\u5408<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff1d\uff5b\uff21\uff0b\uff08\uff22\uff0d\uff21\uff09\u00d71\uff0f12\uff5d\uff0f\uff22<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5c0f\u6570\u70b9\u4ee5\u4e0b\uff13\u4f4d\u672a\u6e80\u306e\u7aef\u6570\u306f\u5207\u4e0a\u3052\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\uff21\uff1d\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u671f\u9593\u306e\u958b\u59cb\u6642\u306b\u6240\u6709\u3057\u3066\u3044\u305f\u5143\u672c\u306e\u6570\u3002<br \/>\n<strong>\u3000<\/strong>\uff22\uff1d\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u3063\u305f\u671f\u9593\u306e\u7d42\u4e86\u6642\u306b\u6240\u6709\u3057\u3066\u3044\u305f\u5143\u672c\u306e\u6570\u3002<br \/>\n<strong>\u3000<\/strong>\u306a\u304a\u3001\uff22\uff1c\uff21\u306e\u3068\u304d\u306f\u6240\u6709\u5143\u672c\u5272\u5408\u3092\u300c\uff11\u300d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/span><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"text-align: center;\"><strong><span style=\"color: #0000cd;\">\u25c7\u3000\u25c6\u3000\u8a18\u8f09\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u25c6\u3000\u25c7<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2460<\/span><\/strong>\u3000\u671f\u9593\u6309\u5206\u3092\u8981\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3059\u3079\u3066\u3001\u300c\u500b\u5225\u6cd5\u300d\u53c8\u306f\u300c\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u300d\u306b\u3088\u308a\u3001\u5225\u8868\u4e2d\u6bb5\u306e\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3001\u5229\u76ca\u306e\u914d\u5f53\u3001\u5270\u4f59\u91d1\u306e\u5206\u914d\u53ca\u3073\u91d1\u92ad\u306e\u5206\u914d\uff08\u307f\u306a\u3057\u914d\u5f53\u7b49\u3092\u9664\u304f\u3002\uff09\u3001\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\uff08\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\uff08\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u3092\u9664\u304f\u3002\uff09\u3092\u9664\u304f\u3002\uff09\u306e\u53ce\u76ca\u306e\u5206\u914d\u53c8\u306f\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca\u306b\u4fc2\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u300d\u6b04\u306b\u3001\u5148\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2461<\/span><\/strong>\u3000<strong><span style=\"color: #800000;\">\u3014\uff15\u6b04\u3015<\/span><\/strong>\u306e\u300c\u305d\u306e\u4ed6\u300d\u306b\u96c6\u8a08\u3055\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u6bb5\u306e\u300c\u305d\u306e\u4ed6\u306b\u4fc2\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d\u306e\u660e\u7d30\u300d\u6b04\u306b\u5148\u306b\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2462<\/span><\/strong>\u3000<span style=\"color: #0000cd;\"><strong>\u2460<\/strong><\/span>\u3001<span style=\"color: #0000cd;\"><strong>\u2461<\/strong><\/span>\u4ee5\u5916\u306e\u5168\u984d\u63a7\u9664\u304c\u53ef\u80fd\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u9014\u96c6\u8a08\u3057\u305f\u5408\u8a08\u91d1\u984d\u3092<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u306b\u76f4\u63a5\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #0000cd;\">\u2463<\/span><\/strong>\u3000\u5225\u8868\uff16\uff08\uff11\uff09\u306b\u3059\u3079\u3066\u8a18\u8f09\u3057\u305f\u5f8c\u3001\u8a18\u8f09\u6f0f\u308c\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3001\u2460\u6b04\u306e\u300c\u53ce\u5165\u91d1\u984d\u300d\u306e\u5408\u8a08\u3068\u3001\u2461\u6b04\u306e\u300c\u6240\u5f97\u7a0e\u984d\u300d\u306e\u5408\u8a08\u304c\u3001\u53d7\u53d6\u5229\u606f\u914d\u5f53\u91d1\u306e\u660e\u7d30\u3068\u4e00\u81f4\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u304b\u3081\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u5225\u8868\uff16\uff08\uff11\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: 3px;\">\u25b7\u3000\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621031\u5e74\uff082019\u5e74\uff09\uff14\u6708\uff11\u65e5\uff5e\u4ee4\u548c\uff12\u5e74\uff082020\u5e74\uff09\uff13\u670831\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u5f53\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306e\u53d7\u53d6\u5229\u606f\u53ca\u3073\u914d\u5f53\u91d1\u306e\u984d\uff1a696,522\u5186\uff08\u7dcf\u984d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\">\u25b7\u3000\u540c\u4e0a\u306e\u3046\u3061\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1a106,668\u5186<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 23px;\">\u5185\u8a33\u306f\u4ee5\u4e0b\u306e\u8868\u3092\u53c2\u7167\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-188860\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-1-2.png\" alt=\"\" width=\"550\" height=\"504\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-1-2.png 1177w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-1-2-300x275.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-1-2-1024x938.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5229\u5b50\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u9593\u306f\u3001\u524d\u56de\u306e\u57fa\u6e96\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5f53\u8a72\u57fa\u6e96\u65e5\u307e\u3067\u306e\u671f\u9593\u3092\u3044\u3046\u3002<\/span><\/p>\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\uff082019\u5e74\uff09\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3002<\/p>\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\/10\/hojin_shinkokusho_kakikata43-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-188658\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-2.png\" alt=\"\" width=\"1676\" height=\"2308\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-2.png 1676w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-2-217x300.png 217w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/10\/hojin_shinkokusho_kakikata43-2-743x1024.png 743w\" sizes=\"(max-width: 1676px) 100vw, 1676px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u5225\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\u516c\u793e\u50b5\u53ca\u3073\u9810\u8caf\u91d1\u306e\u5229\u5b50\u3001\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\uff08\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u3092\u9664\u304f\u3002\uff09\u306e\u53ce\u76ca\u306e\u5206\u914d\u4e26\u3073\u306b\u7279\u5b9a\u76ee\u7684\u4fe1\u8a17\u306e\u793e\u50b5\u7684\u53d7\u76ca\u6a29\u306e\u91d1\u92ad\u306e\u5206\u914d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u3063\u305f\u9810\u8caf\u91d1\u306e\u5229\u5b50\u7b49\u306e\u91d1\u984d\u3092<span style=\"color: #800000;\"><strong>\u3014\u2460\u3000\u53ce\u5165\u91d1\u984d\u3015<\/strong><\/span>\u306e\u6b04\u306b\u3001\u305d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092<span style=\"color: #800000;\"><strong>\u3014\u2461\u3000\u2460\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d\u3015<\/strong><\/span>\u306e\u6b04\u306b\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u300143,292\uff0b41,230\uff0b45,000\uff0b45,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c174,522\u300d\u3068\u30016,630\uff0b6,314\uff0b6,891\uff0b6,891\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c26,726\u300d\u3092\u8a18\u5165\u3002<\/p>\n<p>\u306a\u304a\u3001\u9810\u8caf\u91d1\u306e\u5229\u5b50\u7b49\u306f\u5168\u984d\u63a7\u9664\u3067\u304d\u308b\u306e\u3067\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u3000\u2461\u306e\u3046\u3061\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d\u3015<\/strong><\/span>\u306e\u6b04\u306b\u306f\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u305d\u306e\u307e\u307e\u79fb\u8a18\u3059\u308b\u3002\u4e8b\u4f8b\u3067\u306f\u300c26,726\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\uff12\u6b04\u3015\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3001\u5229\u76ca\u306e\u914d\u5f53\u3001\u5270\u4f59\u91d1\u306e\u5206\u914d\u53ca\u3073\u91d1\u92ad\u306e\u5206\u914d\uff08\u307f\u306a\u3057\u914d\u5f53\u7b49\u3092\u9664\u304f\u3002\uff09<\/span><\/strong><\/p>\n<p>\u4e2d\u6bb5\u306e<span style=\"color: #800000;\"><strong>\u3014\u9298\u67c4\u6b04\u3015<\/strong><\/span>\u306b\u300c\u914d\u300d\uff08\uff1d\u5229\u76ca\u306e\u914d\u5f53\u30fb\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u3068\u3057\u3066\u8a18\u8f09\u3057\u305f\u9298\u67c4\u306e\u91d1\u984d\u3092\u96c6\u8a08\u3057\u3066\u8ee2\u8a18\u3059\u308b\u3002<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f\u3001<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e120,000\uff0b30,000\uff0b150,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c300,000\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e18,378\uff0b4,594\uff0b22,972\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c45,944\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u306e9,189\uff0b4,594\uff0b13,783\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c27,566\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;\"> \u3014\uff13\u6b04\u3015\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\uff08\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\uff08\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u3092\u9664\u304f\u3002\uff09\u3092\u9664\u304f\u3002\uff09\u306e\u53ce\u76ca\u306e\u5206\u914d<\/span><\/strong><\/p>\n<p>\u4e2d\u6bb5\u306e\u3014\u9298\u67c4\u6b04\u3015\u306b\u300c\u6295\u300d\uff08\uff1d\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\uff09\u3068\u3057\u3066\u8a18\u8f09\u3057\u305f\u9298\u67c4\u306e\u91d1\u984d\u3092\u96c6\u8a08\u3057\u3066\u8ee2\u8a18\u3059\u308b\u3002<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f\u3001<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u305d\u308c\u305e\u308c\u3001<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e65,000\uff0b84,500\uff0b72,500\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c222,000\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u306e9,954\uff0b12,941\uff0b11,103\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c33,998\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u306e5,813\uff0b12,941\uff0b11,103\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c29,857\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;\"> \u3014\uff14\u6b04\u3015\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca<\/span><\/strong><\/p>\n<p>\u4e2d\u6bb5\u306e<span style=\"color: #800000;\"><strong>\u3014\u9298\u67c4\u6b04\u3015<\/strong><\/span>\u306b\u300c\u5272\u300d\uff08\uff1d\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca\uff09\u3068\u3057\u3066\u8a18\u8f09\u3057\u305f\u9298\u67c4\u306e\u91d1\u984d\u3092\u96c6\u8a08\u3057\u3066\u8ee2\u8a18\u3059\u308b\u3002<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f\u3001<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u3082\u3057\u304f\u306f<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u3067\u96c6\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u3059\u3079\u3066\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;\"> \u3014\uff15\u6b04\u3015\u305d\u306e\u4ed6<\/span><\/strong><\/p>\n<p>\u4e0b\u6bb5\u306e\u300c\u305d\u306e\u4ed6\u306b\u4fc2\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d\u306e\u660e\u7d30\u300d\u306b\u8a18\u8f09\u3057\u305f\u3082\u306e\u304c\u3042\u308b\u5834\u5408\u306b\u3001<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u3082\u540c\u3058\u304f<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u3059\u3079\u3066\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;\"> \u3014\uff16\u6b04\u3015\u8a08<\/span><\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\u307e\u3067\u8a18\u8f09\u3057\u305f\u91d1\u984d\u306e\u5408\u8a08\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001<span style=\"color: #800000;\"><strong>\u3014\u2460\u6b04\u3015<\/strong><\/span>\u306f\u300c696,522\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\u2461\u6b04\u3015<\/strong><\/span>\u306f\u300c106,668\u300d\u3001<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306f\u300c84,149\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>\u3053\u306e<span style=\"color: #800000;\"><strong>\u3014\u2462\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u304c\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2019\/pdf\/01-a.pdf\" target=\"_blank\">\u5225\u8868\uff11\uff08\uff11\uff09<\/a>\u306e<span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\u3068\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2019\/pdf\/04_1a.pdf\" target=\"_blank\">\u5225\u8868\uff14<\/a>\u306e<span style=\"color: #800000;\"><strong>\u301429\u6b04\u3015<\/strong><\/span>\u306b\u8ee2\u8a18\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<h4><strong>\u300c\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3001\u5229\u76ca\u306e\u914d\u5f53\u3001\u5270\u4f59\u91d1\u306e\u5206\u914d\u53ca\u3073\u91d1\u92ad\u306e\u5206\u914d\uff08\u307f\u306a\u3057\u914d\u5f53\u7b49\u3092\u9664\u304f\u3002\uff09\u3001\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\uff08\u5408\u540c\u904b\u7528\u4fe1\u8a17\u3001\u516c\u793e\u50b5\u6295\u8cc7\u4fe1\u8a17\u53ca\u3073\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\uff08\u7279\u5b9a\u516c\u793e\u50b5\u7b49\u904b\u7528\u6295\u8cc7\u4fe1\u8a17\u3092\u9664\u304f\u3002\uff09\u3092\u9664\u304f\u3002\uff09\u306e\u53ce\u76ca\u306e\u5206\u914d\u53c8\u306f\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca\u306b\u4fc2\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d\u306e\u8a08\u7b97\u300d\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;\"> \u3014\u9298\u67c4\u6b04\u3015<\/span><\/strong><\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u516c\u793e\u50b5\u3001\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u7b49\u306e\u5404\u9298\u67c4\u3092\u3001\u300c\u500b\u5225\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u3082\u3057\u304f\u306f\u300c\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u884c\u6570\u304c\u8db3\u308a\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5225\u7d19\u306b\u540c\u3058\u3088\u3046\u306a\u8a08\u7b97\u3092\u3057\u3066\u96c6\u8a08\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u5408\u8a08\u984d\u3092\u5404\u6b04\u306b\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3067\u3082\u69cb\u308f\u306a\u3044\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u7c21\u4fbf\u6cd5\u306e\u65b9\u304c\u6709\u5229\u3068\u306a\u308b\u300c\uff23\u96fb\u6a5f\u300d\u300c\uff24\u5546\u4e8b\u300d\u682a\u5f0f\u306e\u914d\u5f53\u306b\u3064\u3044\u3066\u306f\u300c\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3057\u3001\u305d\u308c\u4ee5\u5916\u306e\u300c\uff25\u6295\u4fe1\u300d\u300c\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306b\u3064\u3044\u3066\u306f\u300c\u500b\u5225\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a18\u8f09\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u5404\u9298\u67c4\u306e\u524d\u306b\u300c\u914d\u300d\uff08\uff1d\u5229\u76ca\u306e\u914d\u5f53\u30fb\u5270\u4f59\u91d1\u306e\u5206\u914d\uff09\u3001\u300c\u6295\u300d\uff08\uff1d\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\uff09\u3001\u300c\u5272\u300d\uff08\uff1d\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca\uff09\u3068\u3044\u3063\u305f\u30ab\u30c6\u30b4\u30ea\u30fc\u306e\u7565\u79f0\u3092\u3064\u3051\u308b\u3068\u3088\u3044\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u4f8b\u3048\u3070\u9298\u67c4\u304c\u300c\uff23\u96fb\u6a5f\u300d\u3067\u3042\u308c\u3070\u300c\u914d\u3000\uff23\u96fb\u6a5f\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\u301413\u6b04\u3015\u53ce\u5165\u91d1\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u308b\u914d\u5f53\u7b49\u306e\u91d1\u984d\uff08\u7a0e\u8fbc\u307f\uff09\u3092\u3001\u8a72\u5f53\u3059\u308b\u5404\u9298\u67c4\u306e\u6b04\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u500b\u5225\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u6b04\u306e\u300c\u6295\u3000\uff25\u6295\u4fe1\u300d\u306f\u300c65,000\u300d\u3001\u300c\u6295\u3000\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306f\u300c84,500\u300d\u300c72,500\u300d\u3068\u8a18\u5165\u3002\u300c\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u6b04\u306e\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f\u300c120,000\u300d\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306f\u300c30,000\u300d\u300c150,000\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;\"> \u3014\uff18\u6b04\u3015\u301414\u6b04\u3015\u6240\u5f97\u7a0e\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u308b\u914d\u5f53\u7b49\u306e\u91d1\u984d\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3092\u3001\u8a72\u5f53\u3059\u308b\u5404\u9298\u67c4\u306e\u6b04\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u500b\u5225\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u6b04\u306e\u300c\u6295\u3000\uff25\u6295\u4fe1\u300d\u306f\u300c9,954\u300d\u3001\u300c\u6295\u3000\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306f\u300c12,941\u300d\u300c11,103\u300d\u3068\u8a18\u5165\u3002\u300c\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u306b\u3088\u308b\u5834\u5408\u300d\u6b04\u306e\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f\u300c18,378\u300d\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306f\u300c4,594\u300d\u300c22,972\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\uff19\u6b04\u3015\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u9593<\/span><\/strong><\/p>\n<p>\u500b\u5225\u6cd5\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u308b\u914d\u5f53\u7b49\u306e\u57fa\u6e96\u3068\u306a\u3063\u305f\u8a08\u7b97\u671f\u9593\u3092\u3001\u8a72\u5f53\u3059\u308b\u5404\u9298\u67c4\u306e\u6b04\u306b\u305d\u308c\u305e\u308c\u6708\u6570\u3067\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u6295\u3000\uff25\u6295\u4fe1\u300d\u306f\u300c12\u300d\u3001\u300c\u6295\u3000\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306f\u300c\uff16\u300d\u300c\uff16\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;\"> \u301410\u6b04\u3015\uff08\uff19\uff09\u306e\u3046\u3061\u5143\u672c\u6240\u6709\u671f\u9593<\/span><\/strong><\/p>\n<p>\u500b\u5225\u6cd5\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u308b\u5229\u5b50\u914d\u5f53\u7b49\u306e\u57fa\u6e96\u3068\u306a\u3063\u305f\u8a08\u7b97\u671f\u9593\u306e\u3046\u3061\u3001\u5b9f\u969b\u306b\u305d\u306e\u5143\u672c\u3092\u4fdd\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u3092\u3001\u8a72\u5f53\u3059\u308b\u5404\u9298\u67c4\u306e\u6b04\u306b\u305d\u308c\u305e\u308c\u6708\u6570\u3067\u8a18\u8f09\uff08\uff11\u30f6\u6708\u672a\u6e80\u306e\u7aef\u6570\u5207\u4e0a\u3052\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u6295\u3000\uff25\u6295\u4fe1\u300d\u306f\u300c\uff17\u300d\u3001\u300c\u6295\u3000\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306f\u300c\uff16\u300d\u300c\uff16\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;\"> \u301411\u6b04\u3015\u6240\u6709\u671f\u9593\u5272\u5408<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u00f7<span style=\"color: #800000;\"><strong>\u3014\uff19\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\uff13\u4f4d\u672a\u6e80\u5207\u4e0a\u3052\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u6295\u3000\uff25\u6295\u4fe1\u300d\u306f\uff17\u00f712\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c0.584\u300d\u3001\u300c\u6295\u3000\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306f\uff16\u00f7\uff16\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c1.000\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\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff18\u6b04\u3015<\/strong><\/span>\u00d7<span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\u3066\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u6295\u3000\uff25\u6295\u4fe1\u300d\u306f9,954\u00d70.584\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c5,813\u300d\u3001\u300c\u6295\u3000\uff26\u30d5\u30a1\u30f3\u30c9\u300d\u306f12,941\u00d7\uff11\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c12,941\u300d\u306811,103\u00d7\uff11\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c11,103\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;\"> \u301415\u6b04\u3015\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u672b\u306e\u6240\u6709\u5143\u672c\u6570\u7b49<\/span><\/strong><\/p>\n<p>\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u308b\u914d\u5f53\u7b49\u306e\u57fa\u6e96\u3068\u306a\u3063\u305f\u8a08\u7b97\u671f\u9593\u306e\u672b\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u305f\u5143\u672c\u306e\u6570\uff08\u53e3\u6570\u306e\u5b9a\u3081\u304c\u306a\u3044\u51fa\u8cc7\u306b\u3064\u3044\u3066\u306f\u6240\u6709\u5143\u672c\u306e\u91d1\u984d\uff09\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f\u300c20,000\u300d\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306b\u300c10,000\u300d\u300c50,000\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\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u9996\u306e\u6240\u6709\u5143\u672c\u6570\u7b49<\/span><\/strong><\/p>\n<p>\u9298\u67c4\u5225\u7c21\u4fbf\u6cd5\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3001\u5f53\u671f\u4e2d\u306b\u53d7\u3051\u53d6\u308b\u914d\u5f53\u7b49\u306e\u57fa\u6e96\u3068\u306a\u3063\u305f\u8a08\u7b97\u671f\u9593\u306e\u671f\u9996\u73fe\u5728\u306b\u304a\u3044\u3066\u6240\u6709\u3057\u3066\u3044\u305f\u5143\u672c\u306e\u6570\uff08\u53e3\u6570\u306e\u5b9a\u3081\u304c\u306a\u3044\u51fa\u8cc7\u306b\u3064\u3044\u3066\u306f\u6240\u6709\u5143\u672c\u306e\u91d1\u984d\uff09\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f\u300c\uff10\u300d\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306b\u300c10,000\u300d\u300c10,000\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;\"> \u301417\u6b04\u3015<\/span><\/strong><\/p>\n<p>\uff08<span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\uff09\u00f7\uff08\uff12\u53c8\u306f12\uff09\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u30de\u30a4\u30ca\u30b9\u306e\u5834\u5408\u306f\uff10\u3068\u3057\u3001\u7aef\u6570\u306e\u5834\u5408\u306f\u5c0f\u6570\u70b9\u4ee5\u4e0b\uff11\u4f4d\u672a\u6e80\u5207\u6368\u3066\uff09\u3002\u8a08\u7b97\u5f0f\u306e\u5206\u6bcd\u306f\u3001\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u9593\u304c\uff11\u5e74\u3092\u8d85\u3048\u308b\u3082\u306e\u306f\u300c\uff12\u53c8\u306f\u300d\u3092\u6d88\u3057\u3001\uff11\u5e74\u4ee5\u4e0b\u306e\u3082\u306e\u306f\u300c\u53c8\u306f12\u300d\u3092\u6d88\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u914d\u5f53\u7b49\u306e\u8a08\u7b97\u671f\u9593\u304c\uff11\u5e74\u4ee5\u4e0b\u306a\u306e\u3067\u300c\u53c8\u306f12\u300d\u3092\u6d88\u3057\u3066\u3001\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f\uff0820,000\uff0d\uff10\uff09\u00f7\uff12\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c10,000\u300d\u3092\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306f\uff0810,000\uff0d10,000\uff09\u00f7\uff12\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c\uff10\u300d\u3068\u3001\uff0850,000\uff0d10,000\uff09\u00f7\uff12\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c20,000\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;\"> \u301418\u6b04\u3015\u6240\u6709\u5143\u672c\u5272\u5408<\/span><\/strong><\/p>\n<p>\uff08<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\uff09\u00f7<span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\uff11\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\uff11\u3068\u3057\u3001\u7aef\u6570\u306e\u5834\u5408\u306f\u5c0f\u6570\u70b9\u4ee5\u4e0b\uff13\u4f4d\u672a\u6e80\u5207\u4e0a\u3052\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f\uff08\uff10\uff0b10,000\uff09\u00f720,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c0.500\u300d\u3092\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306f\uff0810,000\uff0b\uff10\uff09\u00f710,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c1.000\u300d\u3068\u3001\uff0810,000\uff0b20,000\uff09\u00f750,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c0.600\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;\"> \u301419\u6b04\u3015\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u00d7<span style=\"color: #800000;\"><strong>\u301418\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\uff08\u5c11\u6570\u70b9\u4ee5\u4e0b\u5207\u6368\u3066\uff09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u300c\u914d\u3000\uff23\u96fb\u6a5f\u300d\u306f18,378\u00d70.5\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c9,189\u300d\u3092\u3001\u300c\u914d\u3000\uff24\u5546\u4e8b\u300d\u306f4,594\u00d7\uff11\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c4,594\u300d\u3068\u300122,972\u00d70.6\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c13,783\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4><strong> \u300c\u305d\u306e\u4ed6\u306b\u4fc2\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u6240\u5f97\u7a0e\u984d\u306e\u660e\u7d30\u300d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#ffa500;\">\n\t\t<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c174\u6761\u7b2c\uff13\u53f7\u304b\u3089\u7b2c10\u53f7\u307e\u3067\u306b\u898f\u5b9a\u3059\u308b\u7d66\u4ed8\u88dc\u3066\u3093\u91d1\u3001\u5229\u606f\u3001\u5229\u76ca\u3001\u5dee\u76ca\u3001\u5229\u76ca\u306e\u5206\u914d\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u5834\u5408\u4e26\u3073\u306b\u61f8\u8cde\u91d1\u7b49\u306e\u984d\u53ca\u3073\u307f\u306a\u3057\u914d\u5f53\u7b49\u3067\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u8a72\u5f53\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u652f\u6255\u5148\u306e\u540d\u79f0\u7b49\u3092\u300c\u652f\u6255\u8005\u306e\u6c0f\u540d\u53c8\u306f\u6cd5\u4eba\u540d\u300d\u300c\u652f\u6255\u8005\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u300d\u300c\u652f\u6255\u3092\u53d7\u3051\u305f\u5e74\u6708\u65e5\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3002\u307e\u305f\u3001\u305d\u306e\u53d7\u3051\u53d6\u3063\u305f\u91d1\u984d\uff08\u7a0e\u8fbc\uff09\u3092<span style=\"color: #800000;\"><strong>\u301420\u6b04\u3015<\/strong><\/span>\u306b\u3001\u305d\u306e\u53ce\u5165\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092<span style=\"color: #800000;\"><strong>\u301421\u6b04\u3015<\/strong><\/span>\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u3002<\/p>\n<p>\u306a\u304a\u3001\u3014\u53c2\u8003\u3015\u6b04\u306b\u306f\u3001\u8cde\u91d1\u3001\u7d66\u4ed8\u88dc\u3066\u3093\u91d1\u3001\u5229\u606f\u3001\u5229\u76ca\u3001\u5dee\u76ca\u3001\u5229\u76ca\u306e\u5206\u914d\u3001\u61f8\u8cde\u91d1\u4ed8\u9810\u8caf\u91d1\u7b49\u306e\u61f8\u8cde\u91d1\u7b49\u3001\u307f\u306a\u3057\u914d\u5f53\u7b49\u306e\u5225\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u6709\u7121\u3001\u305d\u306e\u4ed6\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u53c2\u8003\u3068\u306a\u308b\u3088\u3046\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u8a72\u5f53\u4e8b\u9805\u306f\u306a\u3044\u306e\u3067\u3059\u3079\u3066\u7a7a\u6b04\u306e\u307e\u307e\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><\/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    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