{"id":190367,"date":"2019-11-28T10:15:09","date_gmt":"2019-11-28T01:15:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=190367"},"modified":"2019-12-18T13:21:28","modified_gmt":"2019-12-18T04:21:28","slug":"corporation-article-837","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-837\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u3067\u5b66\u3076\u3009\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3000\u3010\u7b2c44\u56de\u3011\u300c\u5225\u886816\uff0810\uff09\u3000\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\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\u7b2c44\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5225\u886816\uff0810\uff09\u3000\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\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\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\/16(10).pdf\" target=\"_blank\">\u5225\u886816\uff0810\uff09\u3000\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/a>\u300d\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u3092\u63a1\u308a\u4e0a\u3052\u308b\u3002<\/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\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7b49\u306e\u7d4c\u7406\u51e6\u7406\u306b\u3064\u304d<strong>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f<\/strong>\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c139\u6761\u306e\uff14\uff08\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u4f5c\u6210\u3059\u308b\u3002<!--more--><\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6d88\u8cbb\u7a0e\u7b49\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u7a0e\u629c\u51e6\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3068\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3068\u306e\u5dee\u984d\u304c\u7d0d\u4ed8\u53c8\u306f\u9084\u4ed8\u306e\u6d88\u8cbb\u7a0e\u984d\u3068\u3055\u308c\u308b\u304c\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u4e2d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff15\u5104\u5186\u8d85\u53c8\u306f\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u672a\u6e80\u3067\u3042\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306f\u3001\u4ed5\u5165\u308c\u7b49\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5168\u984d\u3067\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u3068\u306a\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3001\u3064\u307e\u308a\u300c<strong>\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49<\/strong>\u300d\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306f\u3001\u300c\u8cc7\u7523\u300d\u306b\u4fc2\u308b\u3082\u306e\u3068\u300c\u7d4c\u8cbb\u300d\u306b\u4fc2\u308b\u3082\u306e\u3068\u306b\u533a\u5206\u3057\u305f\u3046\u3048\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\uff11\u3000\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49<\/strong><\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\u30a4\uff09<\/strong><\/span>\u3000\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c80\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span><span class=\"highlight\" style=\"background-color:#e8e8e8;color:#000000;\">\u640d\u91d1\u7d4c\u7406\u3092\u8981\u4ef6\u3068\u3057\u3066\u305d\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\u30ed\uff09<\/strong><\/span>\u3000\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c80\uff05\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4e00\u306e\u8cc7\u7523\u306b\u4fc2\u308b\u3082\u306e\u306e\u91d1\u984d\u304c20\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span><span class=\"highlight\" style=\"background-color:#e8e8e8;color:#000000;\">\u640d\u91d1\u7d4c\u7406\u3092\u8981\u4ef6\u3068\u3057\u3066\u305d\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\u30cf\uff09<\/strong><\/span>\u3000\u4e0a\u8a18<span style=\"color: #333399;\"><strong>\uff08\u30a4\uff09<\/strong><\/span>\u53c8\u306f<span style=\"color: #333399;\"><strong>\uff08\u30ed\uff09<\/strong><\/span>\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span><span class=\"highlight\" style=\"background-color:#e8e8e8;color:#000000;\">\u300c\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u305d\u306e\u300c\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u309260\u3067\u9664\u3057\u3001\u3053\u308c\u306b\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff08\u521d\u5e74\u5ea6\u306f\u305d\u306e1\/2\uff09\u306e\u7bc4\u56f2\u5185\u3067\u640d\u91d1\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\"><strong>\uff12\u3000\u7d4c\u8cbb\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span><span class=\"highlight\" style=\"background-color:#e8e8e8;color:#000000;\">\u5168\u984d\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/span><br \/>\n\u305f\u3060\u3057\u3001\u4ea4\u969b\u8cbb\u7b49\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306f\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u3068\u3057\u3066\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u300c\u5225\u886816\uff0810\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\u4e8b\u696d\u5e74\u5ea6\uff1a\u5e73\u621030\u5e74\uff082018\u5e74\uff0910\u6708\uff11\u65e5\uff5e\u4ee4\u548c\u5143\u5e74\uff082019\u5e74\uff09\uff19\u670830\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u6d88\u8cbb\u7a0e\u306e\u4f1a\u8a08\u51e6\u7406\uff1a\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\uff08\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff1a700,000,000\u5186\uff08\u4eee\u53d7\u6d88\u8cbb\u7a0e\u7b4956,000,000\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u975e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff1a300,000,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u3000\u8ab2\u7a0e\u4ed5\u5165\u9ad8\uff1a600,000,000\u5186\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b4948,000,000\u5186\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u5185\u8a33\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u55b6\u696d\u7d4c\u8cbb\uff1a513,800,000\u5186\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b4941,104,000\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u68da\u5378\u8cc7\u7523\uff1a25,000,000\u5186\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b492,000,000\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6a5f\u68b0\u88c5\u7f6e\uff1a60,000,000\u5186\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b494,800,000\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px; padding-left: 15px;\">\u30fb\u5668\u5177\u5099\u54c1\uff1a1,200,000\u5186\uff08\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b4996,000\u5186\uff09<br \/>\n\uff08\uff11\u53f0150,000\u5186\u00d7\uff18\u53f0\uff09<\/p>\n<p>\u5f53\u793e\u306f\u6c7a\u7b97\u306b\u3042\u305f\u308a\u3001\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u984d\u304c\u6700\u5927\u3068\u306a\u308b\u3088\u3046\u640d\u91d1\u7d4c\u7406\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u524d\u671f\uff0829.10.1\uff5e30.9.30\uff09\u306b\u304a\u3044\u3066\u767a\u751f\u3057\u305f\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u3046\u3061\u3001\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b491,000,000\u5186\u306b\u3064\u3044\u3066\u306f\u3001100,000\u5186\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306b\u5bfe\u3057\u3066200,000\u5186\u3092\u640d\u91d1\u306e\u984d\u306b\u8a08\u4e0a\u3057\u3066\u304a\u308a\u3001100,000\u5186\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u8d85\u904e\u984d\u3092\u5f53\u671f\u306b\u7e70\u308a\u8d8a\u3057\u3066\u3044\u308b\u3002\u5f53\u671f\u306b\u304a\u3044\u3066\u306f100,000\u5186\u3060\u3051\u3092\u511f\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5f53\u671f\u640d\u91d1\u8a8d\u5bb9\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/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\/11\/hojin_shinkokusho_kakikata44-1-1.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-190645\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/11\/hojin_shinkokusho_kakikata44-1-1.png\" alt=\"\" width=\"1644\" height=\"1876\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/hojin_shinkokusho_kakikata44-1-1.png 1644w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/hojin_shinkokusho_kakikata44-1-1-262x300.png 262w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/11\/hojin_shinkokusho_kakikata44-1-1-897x1024.png 897w\" sizes=\"(max-width: 1644px) 100vw, 1644px\" \/><\/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\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\uff08\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\uff09<\/span><\/strong><\/p>\n<p>\u767a\u751f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305a\u306b\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u305f\u91d1\u984d\u3092\u767a\u751f\u4e8b\u696d\u5e74\u5ea6\u5225\u306b\u8a18\u8f09\u3002\u5f53\u671f\u5206\u306b\u3064\u3044\u3066\u306f<span style=\"color: #800000;\"><strong>\u301419\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u53f3\u7aef\u306e\u6b04\u306b\u8a18\u8f09\u3057\u3001\u524d\u671f\u4ee5\u524d\u306e\u5206\u306b\u3064\u3044\u3066\u306f\u5f53\u671f\u5206\u306e\u5de6\u306e\u6b04\u304b\u3089\u767a\u751f\u9806\u306b\u62ec\u5f27\u5185\u306b\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u3092\u8a18\u5165\u3057\u3066\u8a18\u8f09\u3059\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u53f3\u7aef\u306e\u6b04\u306b\u300c1,440,000\u300d\u3068\u8a18\u5165\u3057\u3001\u305d\u306e\u5de6\u96a3\u306e\u6b04\u306b\u300c1,000,000\u300d\uff0829\u30fb10\u30fb1\u300130\u30fb9\u30fb30\uff09\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\u5f53\u671f\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u00d7\u5f53\u671f\u306e\u6708\u6570\/60\uff08\u5f53\u671f\u767a\u751f\u5206\u306b\u3064\u3044\u3066\u306f<span style=\"color: #800000;\"><strong>\u3014\uff11\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u00d7\u5f53\u671f\u306e\u6708\u6570\/60\u00d71\/2\uff09\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001\u5f53\u671f\u5206\u306f1,440,000\u00d712\/60\u00d71\/2\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c144,000\u300d\u3092\u3001\u524d\u671f\u5206\u306f1,000,000\u00d712\/60\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c200,000\u300d\u3092\u305d\u308c\u305e\u308c\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\u5f53\u671f\u640d\u91d1\u7d4c\u7406\u984d<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u3046\u3061\u300c\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\u511f\u5374\u984d\u300d\u7b49\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u5f53\u671f\u5206\u306f\u300c144,000\u300d\u3092\u3001\u524d\u671f\u5206\u306f\u300c100,000\u300d\u3092\u305d\u308c\u305e\u308c\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\u640d\u91d1\u7b97\u5165\u4e0d\u8db3\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u5f53\u671f\u5206\u306f144,000\uff0d144,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c\uff10\u300d\u3092\u3001\u524d\u671f\u5206\u306f200,000\uff0d100,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c100,000\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;\"> \u3014\uff15\u6b04\u3015\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u8d85\u904e\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\uff1c<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\u306e\u5834\u5408\u306b\u3001<span style=\"color: #800000;\"><strong>\u3014\uff13\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u3014\uff12\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\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\u524d\u671f\u304b\u3089\u306e\u7e70\u8d8a\u984d<\/span><\/strong><\/p>\n<p>\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u8d85\u904e\u984d\u306e\u524d\u671f\u304b\u3089\u7e70\u8d8a\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u767a\u751f\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b04\u306b\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u524d\u671f\u5206\u306e\u6b04\u306b\u300c100,000\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\uff17\u6b04\u3015\u540c\u4e0a\u306e\u3046\u3061\u5f53\u671f\u640d\u91d1\u8a8d\u5bb9\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff14\u6b04\u3015<\/strong><\/span>\u3068<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u524d\u671f\u5206\u306e\u6b04\u306b\u300c100,000\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\u7fcc\u671f\u3078\u306e\u7e70\u8d8a\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u3014\uff15\u6b04\u3015<\/strong><\/span>\uff0b<span style=\"color: #800000;\"><strong>\u3014\uff16\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u3014\uff17\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u524d\u671f\u5206\u306e\u6b04\u306b\uff10\uff0b100,000\uff0d100,000\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c\uff10\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<h4><strong>\u3014\u5f53\u671f\u306b\u751f\u3058\u305f\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u984d\u7b49\u306e\u660e\u7d30\u3015\u6b04<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u3014\uff19\u6b04\u3015\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\uff08\u7a0e\u629c\u7d4c\u7406\u5206\uff09<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u984d\u3001\u3059\u306a\u308f\u3061<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/yoshiki\/pdf\/14.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8<\/a>\u306e\u300c\u8ab2\u7a0e\u6a19\u6e96\u2460\u300d\u6b04\u306e\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8700,000,000\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u3042\u308b\u300c56,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301410\u6b04\u3015\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306e\u7a0e\u984d\u7b49\uff08\u7a0e\u629c\u7d4c\u7406\u5206\uff09<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u9ad8600,000,000\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u3042\u308b\u300c48,000,000\u300d\u3092\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301411\u6b04\u3015\u540c\u4e0a\u306e\u984d\u306e\u3046\u3061\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u304b\u3089\u63a7\u9664\u3055\u308c\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301410\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u304b\u3089\u63a7\u9664\u3055\u308c\u306a\u3044\u90e8\u5206\u3001\u3059\u306a\u308f\u3061\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u4e00\u62ec\u6bd4\u4f8b\u914d\u5206\u65b9\u5f0f\u306a\u306e\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u306b\u306a\u308b\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;\">\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\uff1d700,000,000\/\uff08700,000,000\uff0b300,000,000\uff09\u00d7100\uff1d70\uff05<br \/>\n\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\uff1d48,000,000\uff0d48,000,000\u00d770\uff05\uff1d14,400,000<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u300c14,400,000\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;\"> \u301412\u6b04\u3015\u540c\u4e0a\u306e\u984d\u306e\u3046\u3061\u8cc7\u7523\u306b\u4fc2\u308b\u3082\u306e\u306e\u91d1\u984d\uff08\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u5408\u8a08\u984d\uff09<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301411\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u306e\u3046\u3061\u3001\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u306b\u306a\u308b\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;\">2,000,000\uff08\u68da\u5378\u8cc7\u7523\uff09\uff0b4,800,000\uff08\u6a5f\u68b0\u88c5\u7f6e\uff09\uff0b96,000\uff08\u5668\u5177\u5099\u54c1\uff09\uff1d6,896,000<br \/>\n\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\uff1d6,896,000\u00d7\uff08\uff11\uff0d70\uff05\uff09\uff1d2,068,800<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u300c2,068,800\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;\"> \u301413\u6b04\u3015\u5f53\u671f\u306e\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408<\/span><\/strong><\/p>\n<p>\u5f53\u671f\u306e\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\uff08\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u5408\u8a08\u3067\u9664\u3057\u305f\u5272\u5408\uff09\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u3001700,000,000\/\uff08700,000,000\uff0b300,000,000\uff09\u00d7100\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c70\uff05\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301414\u6b04\u3015\uff0812\uff09\u306e\u3046\u3061\u5f53\u671f\u640d\u91d1\u7b97\u5165\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u5f53\u671f\u306b\u640d\u91d1\u7b97\u5165\u3057\u305f\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a08\u7b97\u306b\u306a\u308b\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: 3px;\">\u68da\u5378\u8cc7\u7523\uff1a600,000\uff08<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\uff09\u30fb\u30fb\u30fb<span style=\"color: #006400;\">\uff08\u30a2\uff09<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5668\u5177\u5099\u54c1\uff1a28,800\uff08<span style=\"color: #800000;\"><strong>\u301418\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\uff09\u30fb\u30fb\u30fb<span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6a5f\u68b0\u88c5\u7f6e\uff1a4,800,000\u00d7\uff08\uff11\uff0d70\uff05\uff09\uff1d1,440,000\uff08<span style=\"color: #b22222;\">\u21d2<\/span>\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 80px;\">1,440,000\u00d712\/60\u00d71\/2\uff1d144,000\u30fb\u30fb\u30fb<span style=\"color: #006400;\">\uff08\u30a6\uff09<\/span><\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"color: #006400;\">\uff08\u30a2\uff09<\/span>\uff0b<span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span>\uff0b<span style=\"color: #006400;\">\uff08\u30a6\uff09<\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c772,800\u300d\u3068\u8a18\u5165\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"padding-left: 30px;\"><strong><span style=\"color: #800000;\"> \u301415\u6b04\u3015\uff0813\uff09\u306e\u5272\u5408\u304c80\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306e\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301413\u6b04\u3015<\/strong><\/span>\u306e\u5272\u5408\u304c80\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3002\u306a\u304a\u3001\u3053\u306e\u6b04\u306b\u8a18\u8f09\u3057\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\u304b\u3089<span style=\"color: #800000;\"><strong>\u301418\u6b04\u3015<\/strong><\/span>\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e8b\u4f8b\u3067\u306f\u300180\uff05\u672a\u6e80\u306a\u306e\u3067\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;\"> \u301416\u6b04\u3015\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u3082\u306e\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u3001\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u3082\u306e\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u30012,000,000\u00d7\uff08\uff11\uff0d70\uff05\uff09\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c600,000\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;\"> \u301417\u6b04\u3015\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u3082\u306e\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u3001\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u3082\u306e\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u8a72\u5f53\u304c\u306a\u3044\u306e\u3067\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;\"> \u301418\u6b04\u3015\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306720\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306e\u5408\u8a08\u984d<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301414\u6b04\u3015<\/strong><\/span>\u306e\u3046\u3061\u3001\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306720\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u300196,000\u00d7\uff08\uff11\uff0d70\uff05\uff09\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c28,800\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\u5f53\u671f\u306e\u7e70\u5ef6\u6d88\u8cbb\u7a0e\u984d\u7b49<\/span><\/strong><\/p>\n<p><span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\u306b\u8a18\u8f09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301415\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3057\u3001\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u306b\u306f\u3001<span style=\"color: #800000;\"><strong>\u301412\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301416\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301417\u6b04\u3015<\/strong><\/span>\uff0d<span style=\"color: #800000;\"><strong>\u301418\u6b04\u3015<\/strong><\/span>\u306e\u8a08\u7b97\u7d50\u679c\u3092\u8a18\u8f09\u3002\u4e8b\u4f8b\u3067\u306f\u30012,068,800\uff0d600,000\uff0d\uff10\uff0d28,800\u306e\u8a08\u7b97\u7d50\u679c\u3067\u3042\u308b\u300c1,440,000\u300d\u3092\u8a18\u5165\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\u3057\u3070\u3089\u304f\u304a\u4f11\u307f\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\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<br \/>\n\u4eca\u56de\u306f\u3001\u300c\u5225\u886816\uff0810\uff09\u3000\u8cc7\u7523\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u3092\u63a1\u308a\u4e0a\u3052\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[343,420,633,332,351],"backnumber":[2022],"series":[933],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-20 07:13:11","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/190367"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=190367"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/190367\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=190367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=190367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=190367"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=190367"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=190367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}