{"id":19560,"date":"2013-07-18T10:13:48","date_gmt":"2013-07-18T01:13:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=19560"},"modified":"2020-08-13T16:26:10","modified_gmt":"2020-08-13T07:26:10","slug":"tax-effects-article-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-14\/","title":{"rendered":"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c14\u56de\u3011\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306e\u53d6\u6271\u3044\u2461\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\uff0d\u304a\u77e5\u3089\u305b\uff0d<\/strong><\/span><\/p>\n<p style=\"margin-bottom:3px;\">\u9069\u7528\u6307\u91dd\u7b49\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6700\u65b0\u7248\u306e\u300e<a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u76ee\u7684\u3068\u9069\u7528\u306b\u3088\u308b\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-65\/\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/a>\u300f\u304c\u597d\u8a55\u9023\u8f09\u4e2d\u3067\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e<\/h4>\n<h4 style=\"text-align: center;\">\u8a55\u4fa1\u5dee\u984d\u306e\u53d6\u6271\u3044\u2461\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u3010\u7b2c13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-article-13\/\" target=\"_blank\">\u524d\u56de<\/a>\u306b\u7d9a\u304d\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\uff08\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\uff31\uff06\uff21\u300d\u3068\u3044\u3046\uff09\u306b\u3082\u898f\u5b9a\u304c\u3042\u308b\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\uff31\uff06\uff21\u306e\uff31\uff13\u306f\u3001\u904e\u5e74\u5ea6\u306b\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u3092\u5b9f\u65bd\u3057\uff08\u7a0e\u52d9\u4e0a\u306f\u6709\u7a0e\u51e6\u7406\uff09\u3001\u305d\u306e\u5f8c\u3001\u6642\u4fa1\u304c\u4e0a\u6607\u3057\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8a55\u4fa1\u5dee\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u3053\u306e\uff31\uff13\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2160\u3000\u7a0e\u52b9\u679c\uff31\uff06\uff21\u306e\uff31\uff13\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\uff31\uff06\uff21\u306e\uff31\uff13\u3067\u306f\u3001\u6b21\u306e\u524d\u63d0\u6761\u4ef6\u306b\u304a\u3044\u3066\u3001\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u3092\u793a\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3010\u8a2d\u4f8b\u3011<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u524d\u63d0\u6761\u4ef6<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u524d\u671f\u672b\u306b\u304a\u3044\u3066\u3001\u5e33\u7c3f\u4fa1\u984d1,000\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\uff08\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\uff09\u304c\u3001\u6642\u4fa1400\u306b\u4e0b\u843d\u3057\u305f\u305f\u3081\u3001600\u306e\u6e1b\u640d\u51e6\u7406\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u5f53\u671f\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6642\u4fa1\u304c600\u306b\u4e0a\u6607\u3057\u305f\u305f\u3081\u3001\u4f1a\u8a08\u4e0a200\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8a55\u4fa1\u5dee\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u5b9f\u52b9\u7a0e\u7387\u306f40\uff05\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u7a0e\u52b9\u679c\u4f1a\u8a08\u306f\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u91d1\u984d\u3068\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u91d1\u984d\u3068\u306e\u5dee\u984d\u3092\u300c\u4e00\u6642\u5dee\u7570\u300d\u3068\u5b9a\u7fa9\u3057\u3001\u5f53\u8a72\u4e00\u6642\u5dee\u7570\u306b\u3064\u3044\u3066\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u53c8\u306f\u7e70\u5ef6\u7a0e\u91d1\u8ca0\u50b5\u3092\u8a8d\u8b58\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u3067\u3042\u308b\uff08\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8\u300d\u2162\u30011\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b2c\u4e8c\u3001\u4e00\u30012\u3001\u7b2c\u4e8c\u3001\u4e8c\u30011\uff09\u3002<\/p>\n<p>\u7a0e\u52b9\u679c\uff31\uff06\uff21\u306e\uff31\uff13\u306f\u8cc7\u7523\u8ca0\u50b5\u6cd5\u306e\u8003\u3048\u65b9\u3067\u6574\u7406\u3057\u3066\u304a\u308a\u3001\u8a2d\u4f8b\u306b\u304a\u3051\u308b\u6e1b\u640d\u51e6\u7406\u3057\u305f\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306b\u4fc2\u308b\u5f53\u671f\u672b\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u7c3f\u4fa1\uff08\u8cb8\u501f\u5bfe\u7167\u8868\u4fa1\u984d\uff09600\u3068\u7a0e\u52d9\u4e0a\u306e\u7c3f\u4fa11,000\u3068\u306e\u5dee\u984d\u3067\u3042\u308b400\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u6570\u5024\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u7523\u8ca0\u50b5\u6cd5\u3067\u8003\u3048\u3066\u3001\u6e1b\u640d\u51e6\u7406\u306b\u3088\u308a\u751f\u3058\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570600\u3068\u3001\u305d\u306e\u5f8c\u306e\u6642\u4fa1\u4e0a\u6607\u306b\u4f34\u3046\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570200\u306e\u623b\u5165\u3068\u3044\u3046\u95a2\u4fc2\u3067\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3064\u307e\u308a\u3001\u4e00\u6642\u5dee\u7570\u304c\u540c\u4e00\u306e\u6709\u4fa1\u8a3c\u5238\u304b\u3089\u751f\u3058\u3066\u3044\u308b\u305f\u3081\u3001\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u6642\u4fa1\u4e0a\u6607\u306b\u4f34\u3044\u767a\u751f\u3059\u308b\u8a55\u4fa1\u5dee\u76ca\u306f\u3001\u5c06\u6765\u52a0\u7b97\u4e00\u6642\u5dee\u7570\u3067\u306f\u306a\u304f\u3001\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u623b\u5165\u3068\u3044\u3046\u6574\u7406\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u2161\u3000\u4f1a\u8a08\u51e6\u7406<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3088\u3046\u306b\u6574\u7406\u3059\u308b\u3068\u3001\u904e\u5e74\u5ea6\u306b\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\uff08\u7a0e\u52d9\u4e0a\u306f\u6709\u7a0e\u51e6\u7406\uff09\u3092\u5b9f\u65bd\u3057\u3001\u6e1b\u640d\u51e6\u7406\u5f8c\u306b\u3001\u305d\u306e\u9298\u67c4\u306e\u6642\u4fa1\u304c\u4e0a\u6607\u3057\u3066\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8a55\u4fa1\u5dee\u76ca\uff09\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u6642\u4fa1\u306e\u56de\u5fa9\u304c\u6e1b\u640d\u524d\u306e\u4fa1\u984d\u306b\u9054\u3059\u308b\u307e\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306b\u95a2\u3057\u3066\u3001\u524d\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p><span style=\"color: #2f4f4f;\"><strong>\u2460\u3000\u524d\u671f\u672b<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19579\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-1.png\" alt=\"\" width=\"650\" height=\"83\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-1.png 999w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-1-300x38.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><span style=\"color: #8b0000;\"><strong>\u2461\u3000\u5f53\u671f<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19562\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-2.png\" alt=\"\" width=\"650\" height=\"79\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-2.png 1000w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-2-300x36.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#fdfbf6;color:#000000;border-color:#FFFFFF;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8a55\u4fa1\u5dee\u76ca\uff09200\u306e\u767a\u751f\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570200\u306e\u623b\u5165\uff09\u306b\u3088\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752380\u3092\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u56de\u53ce\u53ef\u80fd\u6027\u306e\u5224\u65ad\u53ca\u3073\u7a0e\u52d9\u51e6\u7406\u306b\u5909\u5316\u304c\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306b\u95a2\u3057\u3066\u3001\u524d\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u304c\u3001\u5f53\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p><span style=\"color: #2f4f4f;\"><strong>\u2460\u3000\u524d\u671f\u672b<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19563\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-3.png\" alt=\"\" width=\"650\" height=\"42\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-3.png 993w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-3-300x19.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><span style=\"color: #8b0000;\"><strong>\u2461\u3000\u5f53\u671f<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19564\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-4.png\" alt=\"\" width=\"650\" height=\"43\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-4.png 993w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-4-300x19.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19565\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-5.png\" alt=\"\" width=\"650\" height=\"79\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-5.png 993w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-5-300x36.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#fdfbf6;color:#000000;border-color:#FFFFFF;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u6e1b\u640d\u51e6\u7406\u306b\u3088\u308a\u751f\u3058\u305f\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306f\u3001\u524d\u671f\u7533\u544a\u52a0\u7b97\u3092\u884c\u3063\u305f600\u3067\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u7a0e\u52b9\u679c\u306f240\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u5f53\u671f\u306b\u3001\u3053\u306e\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570\u306e\u56de\u53ce\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u8cb8\u65b9\u306b\u6cd5\u4eba\u7a0e\u7b49\u8abf\u6574\u984d240\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u25cf\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8a55\u4fa1\u5dee\u76ca\uff09200\u306e\u767a\u751f\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570200\u306e\u623b\u5165\uff09\u306b\u3088\u308a\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u752380\u3092\u53d6\u308a\u5d29\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u6295\u8cc7\u6709\u4fa1\u8a3c\u5238\u306e\u6e1b\u640d\u51e6\u7406\u306b\u95a2\u3057\u3066\u3001\u524d\u671f\u306b\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3057\u306a\u304b\u3063\u305f\u304c\u3001\u5f53\u671f\u3082\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u3092\u8a08\u4e0a\u3067\u304d\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p><span style=\"color: #2f4f4f;\"><strong>\u2460\u3000\u524d\u671f\u672b<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19566\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-6.png\" alt=\"\" width=\"650\" height=\"44\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-6.png 977w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-6-300x20.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p><span style=\"color: #8b0000;\"><strong>\u2461\u3000\u5f53\u671f<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-19567\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-7.png\" alt=\"\" width=\"650\" height=\"44\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-7.png 977w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/zeikoka14-7-300x20.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#fdfbf6;color:#000000;border-color:#FFFFFF;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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30px;\">\u25cf\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u5dee\u984d\u91d1\uff08\u8a55\u4fa1\u5dee\u76ca\uff09200\uff08\u5c06\u6765\u6e1b\u7b97\u4e00\u6642\u5dee\u7570200\u306e\u623b\u5165\uff09\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u304c\u3001\u53d6\u308a\u5d29\u3059\u3079\u304d\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u304c\u5b58\u5728\u3057\u306a\u3044\u305f\u3081\u3001\u8a55\u4fa1\u5dee\u76ca\u306b\u95a2\u3059\u308b\u7a0e\u52b9\u679c\u306e\u51e6\u7406\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\uff14\u3000\u305d\u306e\u4ed6\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u7a0e\u52b9\u679c\uff31\uff06\uff21\u306e\uff31\uff13\u306f\u3001\u300c\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u640d\u5931\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u304a\u3051\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\uff08\u76e3\u67fb\u59d4\u54e1\u4f1a\u5831\u544a\u7b2c70\u53f7\uff09\u306b\u5f93\u3044\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u3092\u8a55\u4fa1\u5dee\u76ca\u3068\u8a55\u4fa1\u5dee\u640d\u3068\u306b\u533a\u5206\u305b\u305a\u3001\u5404\u5408\u8a08\u984d\u3092\u76f8\u6bba\u3057\u305f\u5f8c\u306e\u7d14\u984d\u306e\u8a55\u4fa1\u5dee\u76ca\u53c8\u306f\u8a55\u4fa1\u5dee\u640d\u306b\u3064\u3044\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u4e00\u62ec\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u6e1b\u640d\u51e6\u7406\u3057\u305f\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306b\u95a2\u3057\u3066\u306f\u3001\u500b\u5225\u306e\u9298\u67c4\u3054\u3068\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u305d\u308c\u4ee5\u5916\u306e\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306b\u4fc2\u308b\u8a55\u4fa1\u5dee\u984d\u3068\u4e00\u62ec\u3057\u3066\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u524d\u671f\u4ee5\u524d\u306b\u6e1b\u640d\u51e6\u7406\u3057\u305f\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3069\u304a\u308a\u3001\u6e1b\u640d\u51e6\u7406\u5f8c\u306e\u682a\u4fa1\u306e\u5909\u52d5\u3092\u8e0f\u307e\u3048\u3066\u3001\u500b\u3005\u306e\u9298\u67c4\u3054\u3068\u306b\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8ff0\u3079\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918b.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96<\/a><br \/>\n\u30fb<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.fsa.go.jp\/p_mof\/singikai\/kaikei\/tosin\/1a918a.htm\" target=\"_blank\">\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u4fc2\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u610f\u898b\u66f8<\/a><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u3092\u5b66\u3076\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u524d\u56de\u306b\u7d9a\u304d\u3001\u305d\u306e\u4ed6\u6709\u4fa1\u8a3c\u5238\u306e\u8a55\u4fa1\u5dee\u984d\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\uff08\u4ee5\u4e0b\u300c\u7a0e\u52b9\u679c\uff31\uff06\uff21\u300d\u3068\u3044\u3046\uff09\u306b\u3082\u898f\u5b9a\u304c\u3042\u308b\u3002<br 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