{"id":197973,"date":"2020-06-25T10:11:25","date_gmt":"2020-06-25T01:11:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=197973"},"modified":"2020-06-24T16:30:24","modified_gmt":"2020-06-24T07:30:24","slug":"income-article-471","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-471\/","title":{"rendered":"\u63aa\u7f6e\u6cd540\u6761\uff08\u516c\u76ca\u6cd5\u4eba\u7b49\u3078\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff09\u3092\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c23\u56de\u3011\u300c\u300c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u300d\u306e\u8a72\u5f53\u6027\u300d\uff0d\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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10px; border: 3px double #FF6347; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff0d \u8cea \u554f \uff0d<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5f53\u8a72\u5bc4\u9644\u8ca1\u7523\u306f\u53d7\u8d08\u6cd5\u4eba\u306e\u300c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3002<br \/>\n<!--more--><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:#FF6347;\">\n\t\t<p><strong>\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/strong><br \/>\n\u6771\u4eac\u3067\u7279\u5225\u990a\u8b77\u8001\u4eba\u30db\u30fc\u30e0\u3092\u8a2d\u7f6e\u904b\u55b6\u3059\u308b\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u5317\u6d77\u9053\u306e\u5c71\u6797\u3092\u5bc4\u9644\u3057\u305f\u3002\u306a\u304a\u3001\u540c\u5c71\u6797\u306e\u5229\u7528\u76ee\u7684\u306f\u672a\u5b9a\u3067\u3042\u308a\u3001\u627f\u8a8d\u7279\u4f8b\uff08\u63aa\u4ee425\u306e17\u2466\uff09\u306e\u9069\u7528\u306f\u8003\u3048\u3066\u3044\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FF6347;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff12\u3009<\/strong><br \/>\n\u4fdd\u80b2\u6240\u3092\u8a2d\u7f6e\u904b\u55b6\u3059\u308b\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\uff38\u304c\u3001\u5bc4\u9644\u3092\u53d7\u3051\u305f\u571f\u5730\u3092\u81ea\u3089\u4f7f\u7528\u305b\u305a\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\uff39\u306b\u7121\u511f\u3067\u8cb8\u3057\u4ed8\u3051\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\uff39\u304c\u8a2d\u7f6e\u904b\u55b6\u3059\u308b\u4fdd\u80b2\u6240\u306e\u6577\u5730\u3068\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FF6347;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff13\u3009<\/strong><br \/>\n\u5968\u5b66\u91d1\u306e\u652f\u7d66\u3092\u76ee\u7684\u3068\u3059\u308b\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u304c\u3001\u5bc4\u9644\u3092\u53d7\u3051\u305f\u571f\u5730\uff08\u66f4\u5730\uff09\u306b\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u4ed8\u3051\u3001\u305d\u306e\u8cc3\u6599\u306e\u5168\u984d\u3092\u5968\u5b66\u91d1\u306b\u5145\u3066\u3066\u3044\u308b\u5834\u5408<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#FF6347;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/strong><br \/>\n\u7f8e\u8853\u9928\u3092\u8a2d\u7f6e\u904b\u55b6\u3059\u308b\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u304c\u3001\u5bc4\u9644\u3092\u53d7\u3051\u305f\u7f8e\u8853\u54c1\u3092\u4e00\u822c\u516c\u958b\u305b\u305a\u3001\u540c\u6cd5\u4eba\u306e\u5f79\u54e1\u5ba4\u7528\u3068\u3057\u3066\u98fe\u3063\u3066\u3044\u308b\u5834\u5408<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px double #1E90FF; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff0d \u56de \u7b54 \uff0d<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#1E90FF;\">\n\t\t<p><strong>\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/strong><br \/>\n\u5bc4\u9644\u304c\u3042\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185\u306b\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u306a\u3044\u3001\u53c8\u306f\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u9650\u308a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#1E90FF;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff12\u3009<\/strong><br \/>\n\u5bc4\u9644\u3092\u53d7\u3051\u305f\u571f\u5730\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u571f\u5730\u306f\u53d7\u8d08\u6cd5\u4eba\u304c\u81ea\u3089\u884c\u3046\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#1E90FF;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff13<\/strong>\u3009<br \/>\n\u5bc4\u9644\u3092\u53d7\u3051\u305f\u571f\u5730\u306b\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u571f\u5730\u306f\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#1E90FF;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/strong><br \/>\n\u5bc4\u9644\u8ca1\u7523\u304c\u53d7\u8d08\u6cd5\u4eba\u306e\u300c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u306f\u3001\u5bc4\u9644\u8ca1\u7523\u304c\u7f8e\u8853\u54c1\u306e\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u304c\u7f8e\u8853\u9928\u3092\u8a2d\u7f6e\u3057\u3001\u305d\u3053\u306b\u5c55\u793a\u3059\u308b\u306a\u3069\u3057\u3066\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u6cd5\u4eba\u306e\u5f79\u54e1\u5ba4\u306b\u98fe\u3063\u3066\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3053\u308c\u306b\u5f53\u305f\u3089\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u25cb\u25cf\u25cb\u25c6 \u89e3 \u8aac \u25c6\u25cb\u25cf\u25cb<\/strong><\/span><\/h4>\n<p>\u4e0a\u8a18<strong>\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/strong>\u304b\u3089<strong>\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/strong>\u306f\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u5143\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308a\uff08\u8ad6\u672b\u53c2\u7167\uff09\u3001\u5404\u56de\u7b54\u306b\u3064\u3044\u3066\u88dc\u8db3\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\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:#666699;\">\n\t\t<p><strong>\u3008\u30b1\u30fc\u30b9\uff11\u3009<\/strong><br \/>\n\u6cd5\u4eba\u306e\u6d3b\u52d5\u72b6\u6cc1\u53ca\u3073\u4e8b\u696d\u8a08\u753b\u7b49\u304b\u3089\u307f\u3066\u3001\u5bc4\u9644\u8ca1\u7523\u304c\u3001\u5bc4\u9644\u304c\u3042\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185\u306b\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u306a\u3044\u3001\u53c8\u306f\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u306e\u306a\u3044\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u3001\u6cd5\u4eba\u306b\u304a\u3051\u308b\u5bc4\u9644\u8ca1\u7523\u306e\u5229\u7528\u8a08\u753b\u7b49\u304c\u660e\u3089\u304b\u3068\u306a\u308a\u3001\u5bc4\u9644\u304c\u3042\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185\u306b\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u306a\u3044\u3001\u53c8\u306f\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u9650\u308a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff12\u3009<\/strong><br \/>\n\u571f\u5730\u3092\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3057\u3001\u5f53\u8a72\u8cc3\u8cb8\u306b\u4fc2\u308b\u53ce\u5165\u3092\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u5834\u5408\u306f\u3001\u53d7\u8d08\u6cd5\u4eba\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3057\u305f\u3082\u306e\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/08.htm#a-13\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u905413<\/a>\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff13\u3009<\/strong><br \/>\n\u5bc4\u9644\u3092\u53d7\u3051\u305f\u571f\u5730\u306b\u5efa\u7269\u3092\u5efa\u7bc9\u3057\u3066\u7b2c\u4e09\u8005\u306b\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u571f\u5730\u306f\u53d7\u8d08\u6cd5\u4eba\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u305f\u3082\u306e\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/08.htm#a-13\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u905413<\/a>\uff09\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5968\u5b66\u751f\u306e\u305f\u3081\u306e\u5bbf\u820e\u904b\u55b6\u3092\u65b0\u305f\u306b\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u3068\u3059\u308b\u5909\u66f4\u8a8d\u5b9a\u306e\u7533\u8acb\u3092\u884c\u3044\u3001\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e0a\u3067\u3001\u81ea\u3089\u304c\u5bbf\u820e\u904b\u55b6\u4e8b\u696d\u3092\u5f53\u8a72\u5efa\u7269\u3067\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008\u30b1\u30fc\u30b9\uff14\u3009<\/strong><br \/>\n\u5bc4\u9644\u8ca1\u7523\u304c\u53d7\u8d08\u6cd5\u4eba\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u3068\u306f\u3001\u5bc4\u9644\u8ca1\u7523\u304c\u7f8e\u8853\u54c1\u306e\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u6cd5\u4eba\u304c\u7f8e\u8853\u9928\u3092\u8a2d\u7f6e\u3057\u3001\u305d\u3053\u306b\u5c55\u793a\u3059\u308b\u306a\u3069\u3057\u3066\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u6cd5\u4eba\u306e\u5f79\u54e1\u5ba4\u306b\u98fe\u3063\u3066\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u306b\u5f53\u305f\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u5f79\u54e1\u5ba4\u5185\u306e\u307f\u306e\u5c55\u793a\u306e\u5834\u5408\u306b\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u307e\u305b\u3093\u304c\u3001\u7f8e\u8853\u9928\u306b\u5c55\u793a\u3057\u3001\u4e00\u822c\u516c\u958b\u3068\u3059\u308c\u3070\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30fb\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/21\/03.htm\" target=\"_blank\">\u9060\u9694\u5730\u306b\u6240\u5728\u3059\u308b\u4e0d\u52d5\u7523\u3092\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u306b\u5bc4\u9644\u3057\u305f\u5834\u5408<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/21\/04.htm\" target=\"_blank\">\u5bc4\u9644\u8ca1\u7523\u304c\u53d7\u8d08\u6cd5\u4eba\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\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\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/01.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u7b2c\uff11\u9805\u5f8c\u6bb5\u306e\u898f\u5b9a\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd559\u2460\u4e00\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\uff11\u53f7<\/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\u63aa\u7f6e\u6cd540\u6761\u3092\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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>\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5f53\u8a72\u5bc4\u9644\u8ca1\u7523\u306f\u53d7\u8d08\u6cd5\u4eba\u306e\u300c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3066\u3044\u308b\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[160,395,161,139],"backnumber":[2051],"series":[841],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 17:44:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/197973"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=197973"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/197973\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=197973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=197973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=197973"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=197973"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=197973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}