{"id":20518,"date":"2013-07-25T10:14:48","date_gmt":"2013-07-25T01:14:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=20518"},"modified":"2014-02-06T11:01:55","modified_gmt":"2014-02-06T02:01:55","slug":"corporation-article-99","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-99\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u4e0d\u52d5\u7523\u6295\u8cc7\u3068\u7a0e\u91d1\u300d\u2015\u501f\u5730\u6a29\u306e\u7a0e\u52d9\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4e0d\u52d5\u7523\u6295\u8cc7\u3068\u7a0e\u91d1\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u2500\u501f\u5730\u6a29\u306e\u7a0e\u52d9\u2500<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u305f\u3073\u3001\u5b50\u4f1a\u793e\u304c\u90fd\u5185\u306b\u4fdd\u6709\u3059\u308b\u793e\u6709\u5730\u3092\u8cc3\u501f\u3057\u3001\u672c\u793e\u30d3\u30eb\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u3092\u8a08\u753b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u53d6\u5f15\u306f\u3001\u5f53\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6a29\u5229\u91d1\u306f\u53ce\u53d7\u3057\u306a\u3044\u3053\u3068\u306b\u3057\u3001\u5730\u4ee3\u306f\u8fd1\u96a3\u76f8\u5834\u3092\u53c2\u8003\u306b\u3057\u305f\u901a\u5e38\u306e\u5730\u4ee3\u3068\u3059\u308b\u3064\u3082\u308a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u5b50\u4f1a\u793e\u3084\u95a2\u9023\u4f1a\u793e\u7b49\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u9593\u3067\u571f\u5730\u3092\u8cc3\u8cb8\u501f\u3059\u308b\u5834\u5408\u3001\u6a29\u5229\u91d1\u3092\u53ce\u53d7\u3059\u308b\u6163\u884c\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6a29\u5229\u91d1\u3092\u53d7\u3051\u53d6\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u6a29\u5229\u91d1\u3092\u53ce\u53d7\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u53ce\u53d7\u3057\u3066\u3044\u3066\u3082\u305d\u306e\u6a29\u5229\u91d1\u304c\u901a\u5e38\u53ce\u53d7\u3059\u3079\u304d\u6a29\u5229\u91d1\u306e\u984d\u3088\u308a\u3082\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5730\u4e3b\uff08\u8cb8\u4e3b\uff09\u304c\u501f\u5730\u4eba\uff08\u501f\u4e3b\uff09\u306b\u5bfe\u3057\u3066\u501f\u5730\u6a29\u3092\u8d08\u4e0e\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3054\u8cea\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u6a29\u5229\u91d1\u3092\u53ce\u53d7\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306e\u554f\u984c\u304c\u751f\u3058\u307e\u3059\u306e\u3067\u3001<strong>\u300e\u76f8\u5f53\u306e\u5730\u4ee3\u300f<\/strong>\u3092\u53ce\u53d7\u3059\u308b\u304b\u3001<strong>\u300c\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d<\/strong>\u3092\u63d0\u51fa\u3059\u308b\u7b49\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u8003\u3048\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u5f53\u306e\u5730\u4ee3\u3092\u53ce\u53d7\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001<span style=\"color: #b22222;\">\u5730\u4ee3\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u571f\u5730\u3092\u7b2c\u4e09\u8005\u306b\u8cc3\u8cb8\u3057\u305f\u5834\u5408\u306b\u306f\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u501f\u5730\u4eba\u304b\u3089\u5730\u4e3b\u3078\u76f8\u5fdc\u306e\u6a29\u5229\u91d1\u306e\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u95a2\u4fc2\u4f1a\u793e\u9593\u7b49\u306e\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b\u8005\u306e\u9593\u3067\u884c\u308f\u308c\u305f\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u6a29\u5229\u91d1\u3092\u53ce\u53d7\u3059\u308b\u53d6\u5f15\u6163\u884c\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u305d\u306e\u53ce\u53d7\u304c\u306a\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306f\u3053\u308c\u3089\u306e\u884c\u70ba\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u304c\u884c\u308f\u308c\u307e\u3059\uff08\u6cd5\u6cd522\u3001\u6cd5\u4ee4137\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\">\u6cd5\u57fa\u901a13-1-1<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e<strong>\uff12<\/strong>\u3001<strong>\uff13<\/strong>\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306f\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u76f8\u5f53\u306e\u5730\u4ee3\u3092\u53ce\u53d7\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u4eee\u306b\u6a29\u5229\u91d1\u306e\u53ce\u53d7\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u5730\u4ee3\u3092\u9ad8\u304f\u8a2d\u5b9a\u3057\u3066\u3044\u308c\u3070\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306e\u554f\u984c\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u3053\u306e\u6a29\u5229\u91d1\u306e\u554f\u984c\u304c\u751f\u3058\u306a\u3044\u5730\u4ee3\u306e\u984d\u3092<strong>\u300e\u76f8\u5f53\u306e\u5730\u4ee3\u300f<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#000080;color:#FFFFFF;border-color:#000080;\">\n\t\t<p style=\"text-align: center;\">\u76f8\u5f53\u306e\u5730\u4ee3 \uff1d\uff08\u571f\u5730\u306e\u66f4\u5730\u4fa1\u984d\uff0d\u53ce\u53d7\u3057\u305f\u6a29\u5229\u91d1\u306e\u984d\uff09\u00d7 \u304a\u304a\u3080\u306d\uff16\uff05<\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u305d\u306e\u5f8c\u306e\u5730\u4ee3\u306e\u6539\u8a02\u65b9\u6cd5\u3092\u5b9a\u3081\u3001\u304b\u3064\u3001<strong>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_49.htm\" target=\"_blank\">\u76f8\u5f53\u306e\u5730\u4ee3\u306e\u6539\u8a02\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d<\/strong>\u3092\u5730\u4e3b\u3068\u501f\u5730\u4eba\u306e\u9023\u540d\u3067\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\uff08\u6cd5\u4ee4137\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\">\u6cd5\u57fa\u901a13-1-2<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/890330\/01.htm\" target=\"_blank\">\u5e73\u6210\u5143\u5e743\u670830\u65e5\u76f4\u6cd52-2<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u4eee\u306b\u6a29\u5229\u91d1\u306e\u53ce\u53d7\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u305d\u306e\u4ee3\u308f\u308a\u306b\u7acb\u3061\u9000\u304d\u306e\u969b\u306b\u7acb\u3061\u9000\u304d\u6599\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u3051\u308c\u3070\u3001<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306e\u554f\u984c\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u5c06\u6765\u3001\u501f\u5730\u4eba\u304c\u305d\u306e\u571f\u5730\u3092\u7121\u511f\u3067\u8fd4\u9084\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u3001\u304b\u3064\u3001<strong>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_48.htm\" target=\"_blank\">\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d<\/strong>\u3092\u5730\u4e3b\u3068\u501f\u5730\u4eba\u306e\u9023\u540d\u3067\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u5730\u4e3b\u3068\u501f\u5730\u4eba\u306e\u9593\u3067\u501f\u5730\u6a29\u306e\u8a2d\u5b9a\u304c\u306a\u304f\u3001\u304b\u3064\u3001\u6a29\u5229\u91d1\u306e\u53ce\u53d7\u304c\u307e\u3063\u305f\u304f\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e00\u90e8\u3067\u3082\u6a29\u5229\u91d1\u3092\u53ce\u53d7\u3057\u305f\u5834\u5408\u306b\u306f\u9069\u7528\u304c\u3042\u308a\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\">\u6cd5\u57fa\u901a13-1-7<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u5730\u4e3b\u3068\u501f\u5730\u4eba\u304c\u6cd5\u4eba\u3068\u6cd5\u4eba\u306e\u53d6\u5f15\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u6a29\u5229\u91d1\u3092\u53ce\u53d7\u3059\u308b\u53d6\u5f15\u6163\u884c\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u6a29\u5229\u91d1\u3092\u307e\u3063\u305f\u304f\u53ce\u53d7\u3057\u3066\u304a\u3089\u305a\u3001\u5730\u4e3b\u3068\u501f\u5730\u4eba\u304c\u6cd5\u4eba\u3068\u6cd5\u4eba\u306e\u53d6\u5f15\u306e\u5834\u5408\u306b<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u306e\u306f\u3001<strong>\u300e\u76f8\u5f53\u306e\u5730\u4ee3\u300f<\/strong>\u3092\u53ce\u53d7\u3057\u3066\u304a\u3089\u305a\u3001\u304b\u3064\u3001<strong>\u300c\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d<\/strong>\u304c\u63d0\u51fa\u3055\u308c\u306a\u3044\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u3068\u6cd5\u4eba\u306e\u53d6\u5f15\u306e\u5834\u5408\u306e\u4e00\u822c\u7684\u306a\u53d6\u6271\u3044\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/basic-tax4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-20522 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/07\/basic-tax4-1.png\" alt=\"\" width=\"600\" height=\"442\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/basic-tax4-1.png 691w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/basic-tax4-1-300x220.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u81ea\u7136\u767a\u751f\u501f\u5730\u6a29<\/strong><\/h4>\n<p><strong>\u300c\u76f8\u5f53\u306e\u5730\u4ee3\u306e\u6539\u8a02\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d<\/strong>\u3067\u306f\u3001\uff08\uff11\uff09\u539f\u5247\u3068\u3057\u3066\uff13\u5e74\u6bce\u306b<strong>\u300e\u76f8\u5f53\u306e\u5730\u4ee3\u300f<\/strong>\u3092\u6539\u8a02\u3059\u308b\u65b9\u6cd5\u3068\u3001\uff08\uff12\uff09\u5730\u4ee3\u3092\u636e\u3048\u7f6e\u304f\u65b9\u6cd5\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\uff08\uff12\uff09\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8a08\u7b97\u4e0a\u306f\u571f\u5730\u306e\u4fa1\u984d\u306e\u5909\u52d5\u306b\u5fdc\u3058\u3066\u501f\u5730\u6a29\u306e\u984d\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u3044\u308f\u3086\u308b<span style=\"color: #b22222;\">\u81ea\u7136\u767a\u751f\u501f\u5730\u6a29<\/span>\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\">\u6cd5\u57fa\u901a13-1-8<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16\u3000\u5730\u4ee3\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/strong><\/h4>\n<p><strong>\u300c\u571f\u5730\u306e\u7121\u511f\u8fd4\u9084\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d<\/strong>\u3092\u63d0\u51fa\u3057\u3066\u3044\u3066\u3082\u3001\u5b9f\u969b\u306b\u53ce\u53d7\u3057\u3066\u3044\u308b\u5730\u4ee3\u304c<strong>\u300e\u76f8\u5f53\u306e\u5730\u4ee3\u300f<\/strong>\u3088\u308a\u5c11\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5730\u4ee3\u306e\u8a8d\u5b9a\u8ab2\u7a0e\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u305d\u306e\u5dee\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u501f\u5730\u4eba\u306b\u8d08\u4e0e\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/13\/13.htm\" target=\"_blank\">\u6cd5\u57fa\u901a13-1-3<\/a>\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #6495ed;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u501f\u5730\u6a29\u3092\u53d6\u308a\u5dfb\u304f\u8ab2\u7a0e\u306e\u554f\u984c\u306f\u3068\u3066\u3082\u8907\u96d1\u3067\u3059\u3002<span style=\"color: #b22222;\">\u6a29\u5229\u91d1\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u306e\u554f\u984c\u4ee5\u5916\u306b\u3082\u3001<span style=\"color: #b22222;\">\u5730\u4ee3\u306e\u8a8d\u5b9a\u8ab2\u7a0e<\/span>\u3084<span style=\"color: #b22222;\">\u81ea\u7136\u767a\u751f\u501f\u5730\u6a29<\/span>\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u7a3f\u306e\u5185\u5bb9\u306f\u3001\u8aad\u8005\u304c\u7406\u89e3\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u53b3\u5bc6\u3067\u306f\u306a\u3044\u89e3\u8aac\u3092\u3057\u3066\u3044\u308b\u90e8\u5206\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u672c\u8a18\u4e8b\u306b\u57fa\u3065\u304f\u60c5\u5831\u306b\u3088\u308a\u5b9f\u52d9\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u306e\u4e0a\u884c\u3046\u304b\u3001\u5341\u5206\u306b\u5185\u5bb9\u3092\u691c\u8a0e\u306e\u4e0a\u5b9f\u884c\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"font-size: 12px;\">\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e09\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u7b2c1\u9805\u7b2c3\u53f7<\/span><\/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\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\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>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u305f\u3073\u3001\u5b50\u4f1a\u793e\u304c\u90fd\u5185\u306b\u4fdd\u6709\u3059\u308b\u793e\u6709\u5730\u3092\u8cc3\u501f\u3057\u3001\u672c\u793e\u30d3\u30eb\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u3092\u8a08\u753b\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u53d6\u5f15\u306f\u3001\u5f53\u30b0\u30eb\u30fc\u30d7\u5185\u3067\u306e\u8cc3\u8cb8\u501f\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6a29\u5229\u91d1\u306f\u53ce\u53d7\u3057\u306a\u3044\u3053\u3068\u306b\u3057\u3001\u5730\u4ee3\u306f\u8fd1\u96a3\u76f8\u5834\u3092\u53c2\u8003\u306b\u3057\u305f\u901a\u5e38\u306e\u5730\u4ee3\u3068\u3059\u308b\u3064\u3082\u308a\u3067\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10,"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":[537,160,525],"backnumber":[1704],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 18:36:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/20518"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=20518"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/20518\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=20518"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=20518"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=20518"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=20518"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=20518"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}