{"id":190213,"date":"2019-12-19T10:17:54","date_gmt":"2019-12-19T01:17:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=190213"},"modified":"2025-04-10T11:09:26","modified_gmt":"2025-04-10T02:09:26","slug":"corporation-article-843","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-843\/","title":{"rendered":"\u57fa\u790e\u304b\u3089\u8eab\u306b\u3064\u304f\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3000\u3010\u7b2c11\u56de\u3011\u300c\u9069\u683c\u5408\u4f75\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\"><span style=\"font-size: 22px;\">\u57fa\u790e<\/span><\/span>\u304b\u3089\u8eab\u306b\u3064\u304f<span style=\"color: #666699;\"><span style=\"font-size: 22px;\">\u7d44\u7e54\u518d\u7de8\u7a0e\u5236<\/span><\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u683c\u5408\u4f75\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5ddd\u702c\u3000\u88d5\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4eca\u56de\u306f\u3001\u9069\u683c\u5408\u4f75\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u306e\u8da3\u65e8<\/strong><\/h4>\n<p>\u9069\u683c\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u6709\u3059\u308b\u8cc7\u7523\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u5e33\u7c3f\u4fa1\u984d\u3067\u5408\u4f75\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306e\u542b\u307f\u640d\u3092\u5408\u4f75\u6cd5\u4eba\u5074\u3067\u5b9f\u73fe\u3055\u305b\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3001\u3042\u308b\u3044\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u8cc7\u7523\u306e\u542b\u307f\u76ca\u3092\u5408\u4f75\u6cd5\u4eba\u5074\u3067\u5b9f\u73fe\u3055\u305b\u3001\u5408\u4f75\u6cd5\u4eba\u306e\u542b\u307f\u640d\u3068\u76f8\u6bba\u3059\u308b\u3068\u3044\u3063\u305f\u79df\u7a0e\u56de\u907f\u304c\u60f3\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4e00\u5b9a\u306e\u9069\u683c\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5f8c\u306b\u542b\u307f\u640d\u3092\u5b9f\u73fe\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u640d\u5931\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3068\u3044\u3046\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5185\u5bb9<\/strong><\/h4>\n<p>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u53c8\u306f\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u9069\u683c\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001<span style=\"border-bottom: double 3px #B22222;\">\u6b21\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3068\u304d<\/span>\u306f\u3001\u9069\u7528\u671f\u9593\uff08<strong>\uff08\uff12\uff09<\/strong>\u53c2\u7167\uff09\u306b\u5408\u4f75\u6cd5\u4eba\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u4e00\u5b9a\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff08<strong>\uff08\uff13\uff09<\/strong>\u53c2\u7167\uff09\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff17\u2460\u3001\u6cd5\u4ee4123\u306e\uff18\u2460\uff09\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:#666699;\">\n\t\t<ul>\n<li>\u5408\u4f75\u6cd5\u4eba\u306e\u9069\u683c\u5408\u4f75\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\uff15\u5e74\u524d\u306e\u65e5\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u3082\u3057\u304f\u306f\u5408\u4f75\u6cd5\u4eba\u306e\u8a2d\u7acb\u306e\u65e5\u306e\u3046\u3061\u6700\u3082\u9045\u3044\u65e5\u304b\u3089\u7d99\u7d9a\u3057\u3066\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/li>\n<li>\u305d\u306e\u9069\u683c\u5408\u4f75\u304c\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\uff08<strong>\uff08\uff14\uff09<\/strong>\u53c2\u7167\uff09\u3092\u6e80\u305f\u3059\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6b20\u640d\u91d1\u5229\u7528\u3092\u76ee\u7684\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u7b49\u4e00\u5b9a\u306e\u5834\u5408\u304c\u9664\u304b\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff18\u2460\u4e8c\uff09\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-190219\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-1.png\" alt=\"\" width=\"1157\" height=\"255\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-1.png 1157w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-1-300x66.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-1-1024x225.png 1024w\" sizes=\"(max-width: 1157px) 100vw, 1157px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u671f\u9593<\/strong><\/h4>\n<p>\u300c\u9069\u7528\u671f\u9593\u300d\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u306e\u671f\u9593\u3092\u3044\u3044\u307e\u3059\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u9069\u683c\u5408\u4f75\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u6700\u5f8c\u306b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u4ee5\u5f8c\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5<\/p>\n<\/div>\n\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u6642\u671f\u306b\u3088\u308a\u3001\u9069\u7528\u671f\u9593\u304c\u4e0b\u56f3\u306e\u3088\u3046\u306b\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-190261\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-2-1.png\" alt=\"\" width=\"466\" height=\"178\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-2-1.png 1147w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-2-1-300x114.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-2-1-1024x391.png 1024w\" sizes=\"(max-width: 466px) 100vw, 466px\" \/><\/a><\/p>\n<p style=\"text-align: center;\">\u53c8\u306f<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-190262\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-3-1.png\" alt=\"\" width=\"550\" height=\"160\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-3-1.png 1351w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-3-1-300x87.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-3-1-1024x297.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d<\/strong><\/h4>\n<p>\u300c\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u300d\u3068\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u8cc7\u7523\uff08\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\uff09\u306b\u4fc2\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u3068\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u8cc7\u7523\uff08\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\uff09\u306b\u4fc2\u308b\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u5408\u8a08\u984d\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff17\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2460\u3000\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523<\/strong><\/p>\n<p>\u300c\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u300d\u3068\u306f\u3001\u9069\u683c\u5408\u4f75\u306b\u3088\u308a\u88ab\u5408\u4f75\u6cd5\u4eba\u304b\u3089\u5408\u4f75\u6cd5\u4eba\u3078\u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u3067\u3001<span style=\"color: #b22222;\">\u652f\u914d\u95a2\u4fc2\u767a\u751f\u65e5\u524d<\/span>\u304b\u3089\u88ab\u5408\u4f75\u6cd5\u4eba\u304c\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\u306b\u6709\u3059\u308b\u8cc7\u7523\u304c\u9664\u5916\u3055\u308c\u308b\u305f\u3081\uff08\u6cd5\u4ee4123\u306e\uff18\u2464\uff09\u3001\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u3068\u540c\u69d8\u306b\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d\u304b\u3089\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2461\u3000\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523<\/strong><\/p>\n<p>\u300c\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u300d\u3068\u306f\u3001\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d\u304b\u3089\u5408\u4f75\u6cd5\u4eba\u304c\u6709\u3057\u3066\u3044\u305f\u8cc7\u7523\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2462\u3000\u7279\u5b9a\u8cc7\u7523\u304b\u3089\u9664\u304b\u308c\u308b\u3082\u306e<\/strong><\/p>\n<p>\u7279\u5b9a\u8cc7\u7523\u304b\u3089\u306f\u3001\u6b21\u306e\u8cc7\u7523\u304c\u9664\u304b\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff18\u2462\u246d\uff09\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: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span>\u3000\u68da\u5378\u8cc7\u7523\uff08\u571f\u5730\u7b49\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30ed\uff09<\/span>\u3000\u77ed\u671f\u58f2\u8cb7\u5546\u54c1\u3001\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30cf\uff09<\/span>\u3000\u9069\u683c\u5408\u4f75\u306e\u65e5\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u53c8\u306f\u53d6\u5f97\u4fa1\u984d\u304c1,000\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u8cc7\u7523<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30cb\uff09<\/span>\u3000\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306b\u304a\u3044\u3066\u542b\u307f\u640d\u304c\u306a\u3044\u8cc7\u7523<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30db\uff09<\/span>\u3000\u975e\u9069\u683c\u5408\u4f75\u306b\u3088\u308a\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u8cc7\u7523\u3067\u8b72\u6e21\u640d\u76ca\u8abf\u6574\u8cc7\u7523\uff08\u6cd5\u6cd561\u306e13\u2460\uff09\u4ee5\u5916\u306e\u3082\u306e<\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2463\u30001,000\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a<\/strong><\/p>\n<p><strong>\u2462<\/strong><span style=\"color: #006400;\">\uff08\u30cf\uff09<\/span>\u306b\u304a\u3051\u308b1,000\u4e07\u5186\u306e\u5224\u5b9a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u533a\u5206\u3057\u305f\u5f8c\u306e\u5358\u4f4d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u898f27\u306e15\u2460\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><span class=\"highlight\" style=\"background-color:#ffe5de;color:#000000;\">\u91d1\u92ad\u50b5\u6a29<\/span>\uff1a\u4e00\u306e\u50b5\u52d9\u8005\u3054\u3068\u306b\u533a\u5206<\/li>\n<li><span class=\"highlight\" style=\"background-color:#ffe5de;color:#000000;\">\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/span><br \/>\n<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u5efa\u7269<\/span>\uff1a\u4e00\u68df\uff08\u533a\u5206\u6240\u6709\u6a29\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u533a\u5206\u6240\u6709\u6a29\uff09\u3054\u3068\u306b\u533a\u5206<br \/>\n<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u6a5f\u68b0\u88c5\u7f6e<\/span>\uff1a\u4e00\u306e\u751f\u7523\u8a2d\u5099\u53c8\u306f\u4e00\u53f0\u3082\u3057\u304f\u306f\u4e00\u57fa\uff08\u901a\u5e38\u4e00\u7d44\u53c8\u306f\u4e00\u5f0f\u3092\u3082\u3063\u3066\u53d6\u5f15\u306e\u5358\u4f4d\u3068\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u4e00\u7d44\u53c8\u306f\u4e00\u5f0f\uff09\u3054\u3068\u306b\u533a\u5206<br \/>\n<span class=\"highlight\" style=\"background-color:#dfecf9;color:#000000;\">\u305d\u306e\u4ed6\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/span>\uff1a\u4e0a\u8a18\u306b\u6e96\u3058\u3066\u533a\u5206<\/li>\n<li><span class=\"highlight\" style=\"background-color:#ffe5de;color:#000000;\">\u571f\u5730\u7b49<\/span>\uff1a\u4e00\u7b46\uff08\u4e00\u4f53\u3068\u3057\u3066\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u4e00\u56e3\u306e\u571f\u5730\u7b49\u306f\u3001\u305d\u306e\u4e00\u56e3\u306e\u571f\u5730\u7b49\uff09\u3054\u3068\u306b\u533a\u5206<\/li>\n<li><span class=\"highlight\" style=\"background-color:#ffe5de;color:#000000;\">\u6709\u4fa1\u8a3c\u5238<\/span>\uff1a\u305d\u306e\u9298\u67c4\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206<\/li>\n<li><span class=\"highlight\" style=\"background-color:#ffe5de;color:#000000;\">\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/span>\uff1a\u901a\u5e38\u306e\u53d6\u5f15\u306e\u5358\u4f4d\u3092\u57fa\u6e96\u3068\u3057\u3066\u533a\u5206<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2464\u3000\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306b\u304a\u3044\u3066\u542b\u307f\u640d\u304c\u306a\u3044\u8cc7\u7523\u3092\u7279\u5b9a\u8cc7\u7523\u304b\u3089\u9664\u5916\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6<\/strong><\/p>\n<p>\u9069\u683c\u5408\u4f75\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u305d\u306e\u8cc7\u7523\u306e\u6642\u4fa1\u53ca\u3073\u305d\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u3092\u8a18\u8f09\u3057\u305f<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\/14(06)-f.pdf\" target=\"_blank\" rel=\"noopener\">\u66f8\u985e\u306e\u6dfb\u4ed8<\/a>\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u6642\u4fa1\u306e\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u307e\u3059\uff08\u6cd5\u898f27\u306e15\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u2465\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/p>\n<p>\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306f\u3001\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u53ca\u3073\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u8b72\u6e21\u3001\u8a55\u4fa1\u63db\u3048\u3001\u8cb8\u5012\u308c\u3001\u9664\u5374\u7b49\u306e\u4e8b\u7531\uff08\u8b72\u6e21\u7b49\u7279\u5b9a\u4e8b\u7531\uff09\u306b\u3088\u308b\u640d\u5931\u984d\u304b\u3089\u8b72\u6e21\u53c8\u306f\u8a55\u4fa1\u63db\u3048\u306b\u3088\u308b\u5229\u76ca\u306e\u984d\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\uff1d\u8b72\u6e21\u7b49\u7279\u5b9a\u4e8b\u7531\u306b\u3088\u308b\u640d\u5931\u984d\uff0d\u8b72\u6e21\u53c8\u306f\u8a55\u4fa1\u63db\u3048\u306b\u3088\u308b\u5229\u76ca\u306e\u984d<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u640d\u5931\u984d\u3068\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u76ca\u901a\u7b97\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6<\/strong><\/h4>\n<p>\u300c\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u300d\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u2463<\/span>\u53c8\u306f<span style=\"color: #b22222;\">\u2460<\/span>\u3068<span style=\"color: #b22222;\">\u2464<\/span>\u306e\u8981\u4ef6\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u3053\u3068\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u4ee4112\u2462\u2469\uff09\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\u4e8b\u696d\u95a2\u9023\u6027\u8981\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u4e8b\u696d\u898f\u6a21\u8981\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u88ab\u5408\u4f75\u4e8b\u696d\u306e\u898f\u6a21\u7d99\u7d9a\u8981\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5408\u4f75\u4e8b\u696d\u306e\u898f\u6a21\u7d99\u7d9a\u8981\u4ef6<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u7d4c\u55b6\u53c2\u753b\u8981\u4ef6<\/p>\n<\/div>\n\u306a\u304a\u3001\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u56de\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u307f\u306a\u3057\u898f\u5b9a<\/strong><\/h4>\n<p>\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u3092\u5229\u7528\u3057\u3066\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u898f\u5b9a\u3092\u53d7\u3051\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u79df\u7a0e\u56de\u907f\u884c\u70ba\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3001\u652f\u914d\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u9593\u306e\u9069\u683c\u5408\u4f75\u306e\u65e5\u4ee5\u524d\uff12\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u306b\u3088\u308a\u79fb\u8ee2\u304c\u3042\u3063\u305f\u8cc7\u7523\u3067\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u53c8\u306f\u5408\u4f75\u6cd5\u4eba\u304c\u652f\u914d\u95a2\u4fc2\u767a\u751f\u65e5\u53c8\u306f\u652f\u914d\u95a2\u4fc2\u767a\u751f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306b\u6709\u3059\u308b\u8cc7\u7523\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff18\u246b\u246e\uff09\u3002<\/p>\n<p>\u5177\u4f53\u4f8b\u306b\u306f\u4e0b\u56f3\u306e\u3088\u3046\u306a\u5834\u5408\u3001\u8cc7\u7523\uff42\u3092\uff21\u306e\u7279\u5b9a\u8cc7\u7523\u3068\u307f\u306a\u3057\u3066\u3001\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-190222\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-4.png\" alt=\"\" width=\"1281\" height=\"787\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-4.png 1281w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-4-300x184.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-4-1024x629.png 1024w\" sizes=\"(max-width: 1281px) 100vw, 1281px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5185\u5bb9<\/strong><\/h4>\n<p>\u88ab\u5408\u4f75\u6cd5\u4eba\u306b\u304a\u3044\u3066\u542b\u307f\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u8cc7\u7523\u3092\u591a\u984d\u306b\u6709\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u542b\u307f\u76ca\u3092\u5b9f\u73fe\u3055\u305b\u3066\u542b\u307f\u640d\u3068\u76f8\u6bba\u3059\u308c\u3070\u3001\u542b\u307f\u640d\u3092\u81ea\u793e\u3067\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u79df\u7a0e\u56de\u907f\u3068\u306f\u3044\u3048\u306a\u3044\u305f\u3081\u3001\u7279\u5b9a\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u640d\u5931\u306b\u3064\u3044\u3066\u5236\u9650\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u652f\u914d\u95a2\u4fc2\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u6642\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306b\u3064\u3044\u3066\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u4ee4123\u306e\uff19\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d<\/strong><\/h4>\n<p>\u300c\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u300d\u3068\u306f\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u304b\u3089\u8ca0\u50b5\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\uff09\u304c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u304b\u3089\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d<\/strong><\/h4>\n<p>\u300c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u300d\u3068\u306f\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u304b\u3089\u8ca0\u50b5\u306e\u6642\u4fa1\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\uff09\u304c\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u304b\u3089\u8ca0\u50b5\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u3092\u6e1b\u7b97\u3057\u305f\u91d1\u984d\uff09\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306e\u305d\u306e\u6e80\u305f\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304c\u3042\u308b\u5834\u5408\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u652f\u914d\u95a2\u4fc2\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u5236\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304c\u3042\u308b\u5834\u5408\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u652f\u914d\u95a2\u4fc2\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u6642\u306b\u304a\u3051\u308b\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u8d85\u904e\u984d\u304b\u3089<span style=\"color: #b22222;\">\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u5236\u9650\u5bfe\u8c61\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u7279\u4f8b<\/span>\u3067\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u304b\u3089\u306a\u308b\u6b20\u640d\u91d1\u984d\u3068\u307f\u306a\u3055\u308c\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u3068\u304d\u306e\u5236\u9650\u5bfe\u8c61\u91d1\u984d\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-190223\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-5.png\" alt=\"\" width=\"1543\" height=\"287\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-5.png 1543w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-5-300x55.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/kiso-saihen11-5-1024x190.png 1024w\" sizes=\"(max-width: 1543px) 100vw, 1543px\" \/><\/a><\/p>\n<p>\u6b21\u56de\u306f\u300c\u307f\u306a\u3057\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #cc6e8a;\">\u25c6<\/span><strong>\u9069\u683c\u5408\u4f75\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><span style=\"color: #cc6e8a;\">\u25c6<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<ul>\n<li>\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u8cc7\u7523\uff08\u7279\u5b9a\u5f15\u7d99\u8cc7\u7523\uff09\u3068\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u8cc7\u7523\uff08\u7279\u5b9a\u4fdd\u6709\u8cc7\u7523\uff09\u306e\u4e21\u65b9\u306b\u3064\u3044\u3066\u640d\u91d1\u7b97\u5165\u5236\u9650\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u652f\u914d\u95a2\u4fc2\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306b\u304a\u3044\u3066\u542b\u307f\u640d\u304c\u306a\u3044\u8cc7\u7523\u3092\u7279\u5b9a\u8cc7\u7523\u304b\u3089\u9664\u5916\u3059\u308b\u305f\u3081\u306b\u306f\u4e00\u5b9a\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u9069\u683c\u5408\u4f75\u306e\u65e5\u4ee5\u524d\uff12\u5e74\u4ee5\u5185\u306b\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u898f\u5b9a\u304c\u3042\u308b\u305f\u3081\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u7b97\u5165\u5236\u9650\u5bfe\u8c61\u91d1\u984d\u306e\u8a08\u7b97\u306b\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<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\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u8010\u4ee4\u30fb\u30fb\u30fb\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4<br \/>\n\uff08\u4f8b\uff09\u6cd5\u898f\uff13\u2460\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306e\u300c\u57fa\u790e\u304b\u3089\u8eab\u306b\u3064\u304f\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u300d\u306f\u30012020\u5e74\uff11\u670823\u65e5\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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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