{"id":205787,"date":"2020-07-16T10:18:38","date_gmt":"2020-07-16T01:18:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=205787"},"modified":"2025-07-31T11:44:27","modified_gmt":"2025-07-31T02:44:27","slug":"property-article-74","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-74\/","title":{"rendered":"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u6cd5\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u3068\u682a\u4e3b\u5224\u5b9a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff31\uff06\uff21<\/span>\u3067\u308f\u304b\u308b<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 20px; color: #20b2aa;\"> \u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009<\/span>\u975e\u4e0a\u5834\u682a\u5f0f<span style=\"font-size: 18px;\">\u306e<\/span>\u8a55\u4fa1<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u6cd5\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u3068\u682a\u4e3b\u5224\u5b9a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #006400;\"><strong>\uff31<\/strong><\/span><\/h4>\n<p>\u4e0b\u8a18\u306e\u901a\u308a\u3001\u7d4c\u55b6\u8005\u7532\u304c\u6240\u6709\u3057\u3066\u3044\u308b\uff21\u793e\u682a\u5f0f\u306e\u5168\u3066\uff08\u8b70\u6c7a\u6a29\u7dcf\u6570\u306e14\uff05\u306b\u76f8\u5f53\u3059\u308b\u682a\u5f0f\uff09\u3092\u5f8c\u7d99\u8005\u4e59\u306b\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\uff21\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u3068\u3082\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\uff08\u914d\u5f53\u9084\u5143\u4fa1\u984d\u7b49\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\uff22\u793e\u306e\u682a\u4e3b\u306f\u3044\u305a\u308c\u3082\uff21\u793e\u306e\u5f79\u54e1\u53ca\u3073\u5f93\u696d\u54e1\u3067\u3042\u308a\u3001\uff22\u793e\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u306f\u7532\u306b\u4e00\u4efb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff24\u793e\u306f\uff21\u793e\u306e\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u3067\u3042\u308a\u3001\u7532\u53ca\u3073\u4e59\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/hijojokabu5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-205762\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/hijojokabu5-1.png\" alt=\"\" width=\"550\" height=\"284\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/hijojokabu5-1.png 1053w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/hijojokabu5-1-300x155.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/06\/hijojokabu5-1-1024x529.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><br \/>\n<!--more--><\/p>\n<h4 style=\"padding: 10px; border: 3px solid #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff21<\/strong><\/span><\/h4>\n<p>\u4e59\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3068\u3057\u3066\uff23\u793e\u3082\u542b\u307e\u308c\u307e\u3059\u306e\u3067\u3001\u4e59\u306f\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u3001\u8b70\u6c7a\u6a29\u5272\u5408\uff15\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u306e\u624b\u9806\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u7b2c\u4e8c\u9806\u4f4d\u306e\u682a\u4e3b\u5224\u5b9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-70\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u306e\u300c\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u306e\u624b\u9806\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #66cdaa;\">\u00a0\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054188\uff08\uff11\uff09<\/a>\u306b\u3088\u308c\u3070\u3001\u300c\u540c\u65cf\u682a\u4e3b\u306e\u3044\u308b\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u3046\u3061\u3001\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u682a\u4e3b\u306e\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u300d\u306f\u3001\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\uff08\u914d\u5f53\u9084\u5143\u4fa1\u984d\u7b49\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4e59\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u306b\uff23\u793e\u304c\u542b\u307e\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u4e59\u306f\u540c\u65cf\u682a\u4e3b\u4ee5\u5916\u306e\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u3001\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\uff08\u914d\u5f53\u9084\u5143\u4fa1\u984d\u7b49\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u304c\u3001\uff23\u793e\u304c\u542b\u307e\u308c\u3066\u3044\u308c\u3070\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u3001\u8b70\u6c7a\u6a29\u5272\u5408\uff15\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0b\u8a18<strong>\u2461<\/strong>\u306b\u304a\u3051\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/kaisei\/r0109\/pdf\/01.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff3b\u4ed8\u8868\uff3d\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u7b49<\/a>\u300d\u306e\u300c\uff12\u3000\u6cd5\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u300d\u306e\uff08\u6ce8\uff12\uff09\u306b\u8a18\u8f09\u306e\u901a\u308a\u3001\u7532\u306e\u610f\u601d\u3068\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\uff22\u793e\u304c\u6709\u3057\u3066\u3044\u308b\uff23\u793e\u306e\u8b70\u6c7a\u6a29\u306f\u7532\u304c\u6709\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\uff23\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u306e\u3067\u3001\uff23\u793e\u306f\u7532\u306b\u652f\u914d\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff23\u793e\u306f\u4e59\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u540c\u65cf\u95a2\u4fc2\u8005\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff14\u6761\uff08\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\uff09\u306b\u898f\u5b9a\u3059\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054188\uff08\uff11\uff09<\/a>\uff09\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\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\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u500b\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\uff08\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff14\u6761\u7b2c\uff11\u9805\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u682a\u4e3b\u7b49\u306e\u89aa\u65cf\uff08\u89aa\u65cf\u3068\u306f\u3001\u914d\u5076\u8005\u3001\uff16\u89aa\u7b49\u5185\u306e\u8840\u65cf\u53ca\u3073\uff13\u89aa\u7b49\u5185\u306e\u59fb\u65cf\u3092\u3044\u3046\u3002\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u682a\u4e3b\u7b49\u3068\u5a5a\u59fb\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u8005<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u500b\u4eba\u3067\u3042\u308b\u682a\u4e3b\u7b49\u306e\u4f7f\u7528\u4eba<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u4e0a\u8a18\u306b\u63b2\u3052\u308b\u8005\u4ee5\u5916\u306e\u8005\u3067\u500b\u4eba\u3067\u3042\u308b\u682a\u4e3b\u7b49\u304b\u3089\u53d7\u3051\u308b\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u306b\u3088\u3063\u3066\u751f\u8a08\u3092\u7dad\u6301\u3057\u3066\u3044\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px; padding-left: 15px;\">\uff08\uff15\uff09\u3000\u4e0a\u8a18\uff08\uff12\uff09\u3001\uff08\uff13\uff09\u53ca\u3073\uff08\uff14\uff09\u306b\u63b2\u3052\u308b\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u3053\u308c\u3089\u306e\u8005\u306e\u89aa\u65cf<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6cd5\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\uff08\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff14\u6761\u7b2c\uff12\u9805\uff5e\u7b2c\uff14\u9805\u3001\u7b2c\uff16\u9805\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u682a\u4e3b\u7b49\u306e\uff11\u4eba\u304c\u4ed6\u306e\u4f1a\u793e\uff08\u540c\u65cf\u4f1a\u793e\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3057\u3088\u3046\u3068\u3059\u308b\u4f1a\u793e\u4ee5\u5916\u306e\u4f1a\u793e\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e<br \/>\n<strong>\u3000<\/strong>\u305f\u3060\u3057\u3001\u540c\u65cf\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306e\u57fa\u6e96\u3068\u306a\u308b\u682a\u4e3b\u7b49\u304c\u500b\u4eba\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u8005\u53ca\u3073\u4e0a\u8a18\uff11\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\uff08\u4ee5\u4e0b\u3001\uff08\uff12\uff09\u53ca\u3073\uff08\uff13\uff09\u306b\u304a\u3044\u3066\u540c\u3058\uff61\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u682a\u4e3b\u7b49\u306e\uff11\u4eba\u53ca\u3073\u3053\u308c\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\uff08\uff11\uff09\u306e\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u682a\u4e3b\u7b49\u306e\uff11\u4eba\u4e26\u3073\u306b\u3053\u308c\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\uff08\uff11\uff09\u53ca\u3073\uff08\uff12\uff09\u306e\u4f1a\u793e\u304c\u4ed6\u306e\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e<\/p>\n<p style=\"margin-left: 60px; text-indent: -60px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\uff11\u3000\u4e0a\u8a18\uff08\uff11\uff09\u304b\u3089\uff08\uff13\uff09\u306b\u898f\u5b9a\u3059\u308b\u300c\u4ed6\u306e\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u5834\u5408\u300d\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30a4\u3000\u4ed6\u306e\u4f1a\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\uff08\u81ea\u5df1\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u9664\u304f\u3002\uff09\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e 50\uff05\u8d85\u306e\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u6709\u3059\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30ed\u3000\u4ed6\u306e\u4f1a\u793e\u306e\u6b21\u306b\u63b2\u3052\u308b\u8b70\u6c7a\u6a29\u306e\u3044\u305a\u308c\u304b\u306b\u3064\u304d\u3001\u305d\u306e\u7dcf\u6570\uff08\u5f53\u8a72\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u682a\u4e3b\u7b49\u304c\u6709\u3059\u308b\u5f53\u8a72\u8b70\u6c7a\u6a29\u306e\u6570\u3092\u9664\u304f\u3002\uff09\u306e 50\uff05\u8d85\u306e\u6570\u3092\u6709\u3059\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2460\u3000\u4e8b\u696d\u306e\u5168\u90e8\u82e5\u3057\u304f\u306f\u91cd\u8981\u306a\u90e8\u5206\u306e\u8b72\u6e21\u3001\u89e3\u6563\u3001\u7d99\u7d9a\u3001\u5408\u4f75\u3001\u5206\u5272\u3001\u682a\u5f0f\u4ea4\u63db\u3001\u682a\u5f0f\u79fb\u8ee2\u53c8\u306f\u73fe\u7269\u51fa\u8cc7\u306b\u95a2\u3059\u308b\u6c7a\u8b70\u306b\u4fc2\u308b\u8b70\u6c7a\u6a29<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2461\u3000\u5f79\u54e1\u306e\u9078\u4efb\u53ca\u3073\u89e3\u4efb\u306b\u95a2\u3059\u308b\u6c7a\u8b70\u306b\u4fc2\u308b\u8b70\u6c7a\u6a29<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2462\u3000\u5f79\u54e1\u306e\u5831\u916c\u3001\u8cde\u4e0e\u305d\u306e\u4ed6\u306e\u8077\u52d9\u57f7\u884c\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u4f1a\u793e\u304c\u4f9b\u4e0e\u3059\u308b\u8ca1\u7523\u4e0a\u306e\u5229\u76ca\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u306e\u6c7a\u8b70\u306b\u4fc2\u308b\u8b70\u6c7a\u6a29<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 75px;\">\u2463\u3000\u5270\u4f59\u91d1\u306e\u914d\u5f53\u53c8\u306f\u5229\u76ca\u306e\u914d\u5f53\u306b\u95a2\u3059\u308b\u6c7a\u8b70\u306b\u4fc2\u308b\u8b70\u6c7a\u6a29<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\u30cf\u3000\u4ed6\u306e\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\uff08\u5408\u540d\u4f1a\u793e\u3001\u5408\u8cc7\u4f1a\u793e\u53c8\u306f\u5408\u540c\u4f1a\u793e\u306e\u793e\u54e1\uff08\u5f53\u8a72\u4ed6\u306e\u4f1a\u793e\u304c\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u793e\u54e1\u3092\u5b9a\u3081\u305f\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u3001\u696d\u52d9\u3092\u57f7\u884c\u3059\u308b\u793e\u54e1\uff09\u306b\u9650\u308b\u3002\uff09\u306e\u7dcf\u6570\u306e\u534a\u6570\u3092\u8d85\u3048\u308b\u6570\u3092\u5360\u3081\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\">\uff12\u3000\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u3068\u306e\u9593\u3067\u5f53\u8a72\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306e\u610f\u601d\u3068\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u8005\u304c\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u306f\u5f53\u8a72\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u304c\u6709\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3001\u304b\u3064\u3001\u5f53\u8a72\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\uff08\u5f53\u8a72\u8b70\u6c7a\u6a29\u306b\u4fc2\u308b\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u3067\u3042\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306f\u5f53\u8a72\u8b70\u6c7a\u6a29\u306b\u4fc2\u308b\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\u3067\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u4ed6\u306e\u4f1a\u793e\u3092\u652f\u914d\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u4e0a\u8a18\uff08\uff11\uff09\u304b\u3089\uff08\uff13\uff09\u306e\u5834\u5408\u306b\u3001\u540c\u4e00\u306e\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u3042\u308b\uff12\u4ee5\u4e0a\u306e\u4f1a\u793e\u304c\u5224\u5b9a\u3057\u3088\u3046\u3068\u3059\u308b\u4f1a\u793e\u306e\u682a\u4e3b\u7b49\uff08\u793e\u54e1\u3092\u542b\u3080\u3002\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u3042\u308b\uff12\u4ee5\u4e0a\u306e\u4f1a\u793e\u306f\u3001\u76f8\u4e92\u306b\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u3042\u308b\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/kaisei\/r0109\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\uff08\u51fa\u8cc7\uff09\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u7b49\uff08\u4ee4\u548c\u5143\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u7528\uff09<\/a>\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/kaisei\/r0109\/pdf\/01.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff3b\u4ed8\u8868\uff3d\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u7b49<\/a>\u300d<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u4e0a\u8a18\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/kaisei\/r0109\/pdf\/01.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff3b\u4ed8\u8868\uff3d\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u7b49<\/a>\u300d\u306e\u300c\uff12\u3000\u6cd5\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u300d\u306e\uff08\u6ce8\uff12\uff09\u3067\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u300c\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u300d\u306e\u5224\u5b9a\u306f\u3001\u5951\u7d04\u3001\u5408\u610f\u7b49\u306b\u3088\u308a\u3001\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u3068\u306e\u9593\u3067\u5f53\u8a72\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306e\u610f\u601d\u3068\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u4e8b\u5b9f\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/01\/01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff11\uff0d\uff13\uff0d\uff17<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u901a\u9054\u306e\u6ce8\u66f8\u304d\u306b\u304a\u3044\u3066\u3001\u300c\u5358\u306b\u904e\u53bb\u306e\u682a\u4e3b\u7dcf\u4f1a\u7b49\u306b\u304a\u3044\u3066\u540c\u4e00\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u3092\u884c\u3063\u3066\u304d\u305f\u4e8b\u5b9f\u304c\u3042\u308b\u3053\u3068\u3084\u3001\u5f53\u8a72\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u3068\u51fa\u8cc7\u3001\u4eba\u4e8b\u30fb\u96c7\u7528\u95a2\u4fc2\u3001\u8cc7\u91d1\u3001\u6280\u8853\u3001\u53d6\u5f15\u7b49\u306b\u304a\u3044\u3066\u7dca\u5bc6\u306a\u95a2\u4fc2\u304c\u3042\u308b\u3053\u3068\u306e\u307f\u3092\u3082\u3063\u3066\u306f\u3001\u5f53\u8a72\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306e\u610f\u601d\u3068\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u3068\u306f\u306a\u3089\u306a\u3044\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff22\u793e\u306e\u682a\u4e3b\u3067\u3042\u308b\uff21\u793e\u5f79\u54e1\u53ca\u3073\u5f93\u696d\u54e1\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u304c\u7532\u306b\u4e00\u4efb\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u300c\u540c\u4e00\u306e\u5185\u5bb9\u306e\u8b70\u6c7a\u6a29\u3092\u884c\u4f7f\u3059\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2606\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2606<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u6cd5\u4eba\u305f\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u305d\u306e\u7bc4\u56f2\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/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>\u4e0b\u8a18\u306e\u901a\u308a\u3001\u7d4c\u55b6\u8005\u7532\u304c\u6240\u6709\u3057\u3066\u3044\u308b\uff21\u793e\u682a\u5f0f\u306e\u5168\u3066\uff08\u8b70\u6c7a\u6a29\u7dcf\u6570\u306e14\uff05\u306b\u76f8\u5f53\u3059\u308b\u682a\u5f0f\uff09\u3092\u5f8c\u7d99\u8005\u4e59\u306b\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\uff21\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u5f0f\u306f\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u308c\u3068\u3082\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\uff08\u914d\u5f53\u9084\u5143\u4fa1\u984d\u7b49\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u306a\u304a\u3001\uff22\u793e\u306e\u682a\u4e3b\u306f\u3044\u305a\u308c\u3082\uff21\u793e\u306e\u5f79\u54e1\u53ca\u3073\u5f93\u696d\u54e1\u3067\u3042\u308a\u3001\uff22\u793e\u306e\u8b70\u6c7a\u6a29\u884c\u4f7f\u306f\u7532\u306b\u4e00\u4efb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff24\u793e\u306f\uff21\u793e\u306e\u4e3b\u8981\u306a\u53d6\u5f15\u5148\u3067\u3042\u308a\u3001\u7532\u53ca\u3073\u4e59\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\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":[177,167,181,290,193],"tags":[460,667],"backnumber":[2054],"series":[781],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-19 18:55:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/205787"}],"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=205787"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/205787\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=205787"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=205787"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=205787"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=205787"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=205787"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}