{"id":192759,"date":"2020-01-09T10:15:43","date_gmt":"2020-01-09T01:15:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=192759"},"modified":"2020-01-08T18:47:41","modified_gmt":"2020-01-08T09:47:41","slug":"stamp-article-77","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/stamp-article-77\/","title":{"rendered":"\u3008Q\uff06A\u3009\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac\u3000\u3010\u7b2c76\u56de\u3011\u300c\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u5951\u7d04\u66f8\u2466\uff08\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u306b\u95a2\u3059\u308b\u899a\u66f8\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\">\u3008Q\uff06A\u3009<br \/>\n<strong>\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u3092\u3081\u3050\u308b\u4e8b\u4f8b\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c76\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u5951\u7d04\u66f8\u2466<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u306b\u95a2\u3059\u308b\u899a\u66f8\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u30fb\uff21\uff26\uff30<br \/>\n<strong>\u5c71\u7aef\u3000\u7f8e\u5fb7<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#F0FFF0;color:#000000;border-color:#3CB371;\">\n\t\t<p style=\"text-align: center;\"><strong><span style=\"color: #3cb371; font-size: 18px;\">\u3010\u554f\u3011<\/span><\/strong><\/p>\n<\/div>\n\u5f53\u793e\u306f\u5546\u793e\u3067\u3059\u3002\u4e0b\u8a18\u306e\u6587\u66f8\u306f\u8ca9\u58f2\u5148\u3068\u306e\u9593\u3067\u7de0\u7d50\u3057\u305f\u3001\u5546\u54c1\u58f2\u8cb7\u57fa\u672c\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u5225\u9014\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u6587\u66f8\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u6587\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u304b\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:#808080;\">\n\t\t<h4 style=\"text-align: center;\">\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u306b\u95a2\u3059\u308b\u899a\u66f8<\/h4>\n<p style=\"margin-bottom: 20px; text-align: right;\">\u4ee4\u548c\uff12\u5e74\uff11\u6708\u3007\u65e5<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 20px;\">\u682a\u5f0f\u4f1a\u793e\u3007\u3007\u96fb\u6a5f\u5e97\uff08\u4ee5\u4e0b\u300c\u7532\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u3007\u3007\u5546\u4e8b\u682a\u5f0f\u4f1a\u793e\uff08\u4ee5\u4e0b\u300c\u4e59\u300d\u3068\u3044\u3046\u3002\uff09\u306f\u3001\u4e0b\u8a18\u306e\u5185\u5bb9\u306e\u3068\u304a\u308a\u3001\u4e59\u304c\u7532\u306b\u652f\u6255\u3046\u30ea\u30d9\u30fc\u30c8\u306b\u3064\u3044\u3066\u899a\u66f8\u3092\u7de0\u7d50\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\u7b2c\uff11\u6761\u3000\u5bfe\u8c61\u671f\u9593\u306f\u4ee4\u548c\uff12\u5e74\uff12\u6708\u3007\u65e5\u304b\u3089\u4ee4\u548c\uff12\u5e7410\u6708\u3007\u65e5\u8fc4\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\u7b2c\uff12\u6761\u3000\u30ea\u30d9\u30fc\u30c8\u306e\u5bfe\u8c61\u5546\u54c1\u3000\u300c\u3007\u3007\u3007\u3007\u300d<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\u7b2c\uff13\u6761\u3000\u671f\u9593\u4e2d\u306e\u7532\u306e\u4ed5\u5165\u4e88\u5b9a\u91d1\u984d\u3000\u3007\u3007\u3007\u3007\u4e07\u5186<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\u7b2c\uff14\u6761\u3000\u4e59\u306f\u4ed5\u5165\u5b9f\u7e3e\u984d\u306e\u3007\uff05\u3092\u30ea\u30d9\u30fc\u30c8\u3068\u3057\u3066\u652f\u6255\u3046\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 10px;\">\u7b2c\uff15\u6761\u3000\u30ea\u30d9\u30fc\u30c8\u306e\u652f\u6255\u6642\u671f\u53ca\u3073\u652f\u6255\u65b9\u6cd5<br \/>\n<strong>\u3000<\/strong>\u30ea\u30d9\u30fc\u30c8\u306e\u652f\u6255\u6642\u671f\u306f\u7532\u306e\u4ed5\u5165\u652f\u6255\u65e5\u3068\u3057\u3001\u4e59\u306e\u7532\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u3068\u76f8\u6bba\u3059\u308b\u3002<\/p>\n<p style=\"text-align: center;\">\uff08\u4e2d\u3000\u3000\u7565\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u6771\u4eac\u90fd\u3007\u3007\u533a\u3007\u3007\u753a\u3007\uff0d\u3007\uff0d\u3007<\/p>\n<p style=\"margin-bottom: 15px;\">\u682a\u5f0f\u4f1a\u793e\u3007\u3007\u96fb\u6a5f\u5e97\uff08\u7532\uff09\u3000\u4ee3\u8868\u53d6\u7de0\u5f79\u3007\u3007\u3007\u3007\u3000\u329e<\/p>\n<p style=\"margin-bottom: 3px;\">\u795e\u5948\u5ddd\u770c\u6a2a\u6d5c\u5e02\u3007\u3007\u533a\u3007\u3007\u753a\u3007\uff0d\u3007\uff0d\u3007<\/p>\n<p style=\"margin-bottom: 3px;\">\u3007\u3007\u5546\u4e8b\u682a\u5f0f\u4f1a\u793e\uff08\u4e59\uff09\u3000\u4ee3\u8868\u53d6\u7de0\u5f79\u3007\u3007\u3007\u3007\u3000\u329e<\/p>\n<\/div>\n<p><!--more--><br \/>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 35px; border-radius: 35px;background-color:#FDF5E6;color:#000000;border-color:#D2691E;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #d2691e; font-size: 18px;\"><strong>\u3010\u89e3\u7b54\u3011<\/strong><\/span><\/p>\n<\/div>\n\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u5bfe\u8c61\u5546\u54c1\u300c\u3007\u3007\u3007\u3007\u300d\u306e\u4ed5\u5165\u4e88\u5b9a\u91d1\u984d\u3092\u5b9a\u3081\u3066\u304a\u308a\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u53d6\u5f15\u6761\u4ef6\u306e\u3046\u3061\u3001\u300c\u53d6\u6271\u6570\u91cf\uff08\u53d6\u6271\u91d1\u984d\uff09\u300d\u3092\u5b9a\u3081\u305f\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u7b2c\uff17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff3b\u691c\u8a0e\uff11\uff3d<\/span>\u3000\u30ea\u30d9\u30fc\u30c8\u5bfe\u8c61\u5546\u54c1\u300c\u3007\u3007\u3007\u3007\u300d\u306f\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306b\u304a\u3051\u308b\u300c\u76ee\u7684\u7269\u306e\u7a2e\u985e\u300d\u3092\u5b9a\u3081\u308b\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u304b<\/strong><\/h4>\n<p>\u30ea\u30d9\u30fc\u30c8\u5bfe\u8c61\u5546\u54c1\u300c\u3007\u3007\u3007\u3007\u300d\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u3001\u30ea\u30d9\u30fc\u30c8\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5546\u54c1\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306b\u5b9a\u3081\u308b\u76ee\u7684\u7269\u306e\u7a2e\u985e\u3092\u5b9a\u3081\u308b\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff3b\u691c\u8a0e\uff12\uff3d<\/span>\u3000\u7532\u3078\u306e\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u65e5\u3068\u3057\u3066\u58f2\u639b\u91d1\u3068\u76f8\u6bba\u3059\u308b\u3068\u5b9a\u3081\u3066\u3044\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u300c\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b<\/strong><\/h4>\n<p>\u30ea\u30d9\u30fc\u30c8\u306e\u652f\u6255\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7532\u3078\u306e\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u65e5\u3068\u3057\u3001\u58f2\u639b\u91d1\u3068\u76f8\u6bba\u3059\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u3066\u3082\u3001\u3053\u308c\u306f\u30ea\u30d9\u30fc\u30c8\u306e\u652f\u6255\u6642\u671f\u3001\u652f\u6255\u65b9\u6cd5\u3092\u5b9a\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u3067\u3044\u3046\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u58f2\u8cb7\u306b\u304a\u3051\u308b\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u6587\u66f8\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #b22222;\">\uff3b\u691c\u8a0e\uff13\uff3d<\/span>\u3000\u4ed5\u5165\u4e88\u5b9a\u91d1\u984d\u306f\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u3067\u5b9a\u3081\u308b\u300c\u53d6\u6271\u6570\u91cf\u300d\u3092\u5b9a\u3081\u308b\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u304b<\/strong><\/h4>\n<p>\u4ed5\u5165\u4e88\u5b9a\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306b\u304a\u3051\u308b\u3001\u300c\u53d6\u6271\u6570\u91cf\u300d\u3092\u5b9a\u3081\u308b\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u53d6\u6271\u4e88\u5b9a\u91d1\u984d\u3092\u5b9a\u3081\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306e\u91cd\u8981\u4e8b\u9805\u3067\u3042\u308b\u53d6\u6271\u6570\u91cf\uff08\u53d6\u6271\u91d1\u984d\u3092\u542b\u3080\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\u307e\u3068\u3081<\/strong><\/span><\/h4>\n<div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff5ee; border-radius: 10px; margin-bottom: 20px;\">\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306b\u5b9a\u3081\u308b\u7b2c\uff17\u53f7\u6587\u66f8\u306e\u8981\u4ef6\u306f\u3001\u58f2\u8cb7\u306b\u95a2\u3059\u308b\uff12\u4ee5\u4e0a\u306e\u53d6\u5f15\u3092\u7d99\u7d9a\u3057\u3066\u884c\u308f\u308c\u308b\u305f\u3081\u4f5c\u6210\u3055\u308c\u308b\u5951\u7d04\u66f8\u3067\u3001\u5f53\u8a72\uff12\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u5171\u901a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u6761\u4ef6\u306e\u3046\u3061\u76ee\u7684\u7269\u306e\u7a2e\u985e\u3001\u53d6\u6271\u6570\u91cf\u3001\u5358\u4fa1\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u7b49\u3001\u58f2\u8cb7\u306b\u95a2\u3059\u308b\uff12\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u5171\u901a\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4ed5\u5165\u4e88\u5b9a\u91d1\u984d\u306f\u58f2\u8cb7\u306b\u95a2\u3059\u308b\u53d6\u6271\u6570\u91cf\u3092\u5b9a\u3081\u308b\u3068\u3044\u3048\u308b\u304c\u3001\u30ea\u30d9\u30fc\u30c8\u306e\u5bfe\u8c61\u5546\u54c1\u3001\u652f\u6255\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30d9\u30fc\u30c8\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u7b2c\uff17\u53f7\u6587\u66f8\u306e\u8981\u4ef6\u306e\u76ee\u7684\u7269\u306e\u7a2e\u985e\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u6587\u66f8\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 30px; border-radius: 30px;background-color:#F0FFFF;color:#000000;border-color:#87CEEB;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #000080; font-size: 18px;\"><strong>\u300a \u53c2 \u8003 \u300b<\/strong><\/span><\/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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u5951\u7d04\u66f8\u306e\u7bc4\u56f2<\/strong>\uff08\u4ee426\u4e00\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u4e00\u3000\u7279\u7d04\u5e97\u5951\u7d04\u66f8\u305d\u306e\u4ed6\u540d\u79f0\u306e\u3044\u304b\u3093\u3092\u554f\u308f\u305a\u3001\u55b6\u696d\u8005\uff08\u6cd5\u5225\u8868\u7b2c\uff11\u7b2c17\u53f7\u306e\u975e\u8ab2\u7a0e\u7269\u4ef6\u306e\u6b04\u306b\u898f\u5b9a\u3059\u308b\u55b6\u696d\u3092\u884c\u3046\u8005\u3092\u3044\u3046\u3002\uff09\u306e\u9593\u306b\u304a\u3044\u3066\u3001\u58f2\u8cb7\u3001\u58f2\u8cb7\u306e\u59d4\u8a17\u3001\u904b\u9001\u3001\u904b\u9001\u53d6\u6271\u3044\u53c8\u306f\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u4e8c\u4ee5\u4e0a\u306e\u53d6\u5f15\u3092\u7d99\u7d9a\u3057\u3066\u884c\u3046\u305f\u3081\u4f5c\u6210\u3055\u308c\u308b\u5951\u7d04\u66f8\u3067\u3001\u5f53\u8a72\u4e8c\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u5171\u901a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u6761\u4ef6\u306e\u3046\u3061\u76ee\u7684\u7269\u306e\u7a2e\u985e\u3001\u53d6\u6271\u6570\u91cf\u3001\u5358\u4fa1\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u3001\u50b5\u52d9\u4e0d\u5c65\u884c\u306e\u5834\u5408\u306e\u640d\u5bb3\u8ce0\u511f\u306e\u65b9\u6cd5\u53c8\u306f\u518d\u8ca9\u58f2\u4fa1\u683c\u3092\u5b9a\u3081\u308b\u3082\u306e\uff08\u96fb\u6c17\u53c8\u306f\u30ac\u30b9\u306e\u4f9b\u7d66\u306b\u95a2\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09<\/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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u76ee\u7684\u7269\u306e\u7a2e\u985e\u306e\u610f\u7fa9<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/betsu01\/05.htm\" target=\"_blank\">\u57fa\u901a\u5225\u8868\u7b2c\uff11\u3000\u7b2c\uff17\u53f7\u6587\u66f8\uff18<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u76ee\u7684\u7269\u306e\u7a2e\u985e\u300d\u3068\u306f\u3001\u53d6\u5f15\u306e\u5bfe\u8c61\u306e\u7a2e\u985e\u3092\u3044\u3044\u3001\u305d\u306e\u53d6\u5f15\u304c\u58f2\u8cb7\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u58f2\u8cb7\u306e\u76ee\u7684\u7269\u306e\u7a2e\u985e\u304c\u3001\u8acb\u8ca0\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u4ed5\u4e8b\u306e\u7a2e\u985e\u30fb\u5185\u5bb9\u7b49\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002\u307e\u305f\u3001\u5f53\u8a72\u76ee\u7684\u7269\u306e\u7a2e\u985e\u306b\u306f\u3001\u4f8b\u3048\u3070\u30c6\u30ec\u30d3\u3001\u30b9\u30c6\u30ec\u30aa\u3001\u30d4\u30a2\u30ce\u3068\u3044\u3046\u3088\u3046\u306a\u7269\u54c1\u7b49\u306e\u54c1\u540d\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u6c17\u88fd\u54c1\u3001\u697d\u5668\u3068\u3044\u3046\u3088\u3046\u306b\u5171\u901a\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u591a\u6570\u306e\u7269\u54c1\u7b49\u3092\u5305\u62ec\u3059\u308b\u540d\u79f0\u3082\u542b\u307e\u308c\u308b\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u306e\u610f\u7fa9<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/betsu01\/05.htm\" target=\"_blank\">\u57fa\u901a\u5225\u8868\u7b2c\uff11\u3000\u7b2c\uff17\u53f7\u6587\u66f811<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee4\u7b2c26\u6761\u7b2c\uff11\u53f7\u3001\u7b2c\uff12\u53f7\u53ca\u3073\u7b2c\uff14\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u5bfe\u4fa1\u306e\u652f\u6255\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u300c\u6bce\u6708\u5206\u3092\u7fcc\u670810\u65e5\u306b\u652f\u6255\u3046\u3002\u300d\u3001\u300c60\u65e5\u624b\u5f62\u3067\u652f\u6255\u3046\u3002\u300d\u3001\u300c\u501f\u5165\u91d1\u3092\u76f8\u6bba\u3059\u308b\u3002\u300d\u7b49\u306e\u3088\u3046\u306b\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u624b\u6bb5\u65b9\u6cd5\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u25c6\u53d6\u6271\u6570\u91cf\u3092\u5b9a\u3081\u308b\u3082\u306e\u306e\u610f\u7fa9<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/betsu01\/05.htm\" target=\"_blank\">\u57fa\u901a\u5225\u8868\u7b2c\uff11\u3000\u7b2c\uff17\u53f7\u6587\u66f8\uff19<\/a>\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4ee426\u6761\u7b2c\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u300c\u53d6\u6271\u6570\u91cf\u3092\u5b9a\u3081\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u53d6\u6271\u91cf\u3068\u3057\u3066\u5177\u4f53\u6027\u3092\u6709\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u3001\u4e00\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u6700\u9ad8\u53c8\u306f\u6700\u4f4e\u53d6\u6271\uff08\u76ee\u6a19\uff09\u6570\u91cf\u3092\u5b9a\u3081\u308b\u3082\u306e\u53ca\u3073\u91d1\u984d\u306b\u3088\u308a\u53d6\u6271\u76ee\u6a19\u3092\u5b9a\u3081\u308b\u5834\u5408\u306e\u53d6\u6271\u76ee\u6a19\u91d1\u984d\u3092\u5b9a\u3081\u308b\u3082\u306e\u3092\u542b\u3080\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u300c\uff11\u304b\u6708\u306e\u6700\u4f4e\u53d6\u6271\u6570\u91cf\u306f50\u30c8\u30f3\u3068\u3059\u308b\u3002\u300d\u3001\u300c\uff11\u304b\u6708\u306e\u53d6\u6271\u76ee\u6a19\u91d1\u984d\u306f100\u4e07\u5186\u3068\u3059\u308b\u3002\u300d\u3068\u3059\u308b\u3082\u306e\u306f\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u304c\u3001\u300c\u6bce\u6708\u306e\u53d6\u6271\u6570\u91cf\u306f\u5f53\u8a72\u6708\u306e\u6ce8\u6587\u6570\u91cf\u3068\u3059\u308b\u3002\u300d\u3068\u3059\u308b\u3082\u306e\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u53d6\u6271\u76ee\u6a19\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u5951\u7d04\u66f8\u306f\u3001\u8a18\u8f09\u91d1\u984d\u306e\u3042\u308b\u5951\u7d04\u66f8\u306b\u3082\u8a72\u5f53\u3059\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u51e1\u4f8b\u3011<\/p>\n<ul>\n<li>\u6cd5\u30fb\u30fb\u30fb\u5370\u7d19\u7a0e\u6cd5<\/li>\n<li>\u4ee4\u30fb\u30fb\u30fb\u5370\u7d19\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/li>\n<li>\u57fa\u901a\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/mokuji.htm\" target=\"_blank\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\"><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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5f53\u793e\u306f\u5546\u793e\u3067\u3059\u3002\u4e0b\u8a18\u306e\u6587\u66f8\u306f\u4ed5\u5165\u5148\u3068\u306e\u9593\u3067\u7de0\u7d50\u3057\u305f\u3001\u5546\u54c1\u58f2\u8cb7\u57fa\u672c\u5951\u7d04\u306b\u57fa\u3065\u304d\u3001\u5225\u9014\u30ea\u30d9\u30fc\u30c8\u652f\u6255\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u6587\u66f8\u3067\u3059\u3002<br \/>\n\u3053\u306e\u6587\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u6587\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u304b\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":[196,177,167,181,290],"tags":[445],"backnumber":[2027],"series":[995],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 11:23:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/192759"}],"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=192759"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/192759\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=192759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=192759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=192759"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=192759"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=192759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}