{"id":20666,"date":"2013-08-01T10:18:26","date_gmt":"2013-08-01T01:18:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=20666"},"modified":"2025-09-24T13:19:31","modified_gmt":"2025-09-24T04:19:31","slug":"corporation-article-102","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-102\/","title":{"rendered":"\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u904e\u5e74\u5ea6\u6539\u6b63\u306e\u6d41\u308c\u3092\u6574\u7406\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u904e\u5e74\u5ea6\u6539\u6b63\u306e\u6d41\u308c\u3092\u6574\u7406\u3059\u308b\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u5c71\u7530\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5409\u6fa4\u3000\u5927\u8f14<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u4e00\u90e8\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u653f\u7b56\u7a0e\u5236\u3068\u3057\u3066\u306e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306f\u3001\u666f\u6c17\u306e\u6ce2\u3092\u53d7\u3051\u3001\u3053\u3053\u6570\u5e74\u3067\u591a\u304f\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5236\u5ea6\u5185\u5bb9\u304c\u975e\u5e38\u306b\u8907\u96d1\u3068\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\u306e\u7b2c\uff11\u56de\u3067\u306f\u3001\u8907\u96d1\u3068\u306a\u3063\u305f\u5236\u5ea6\u5185\u5bb9\u3092\u3001\u5236\u5ea6\u306e\u6cbf\u9769\u3068\u7167\u3089\u3057\u5408\u308f\u305b\u306a\u304c\u3089\u6574\u7406\u3057\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306f\u3001\u300c\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u300d\u300c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u300d\u306e\u305d\u308c\u305e\u308c\u306b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u300c\u6cd5\u4eba\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u300d\u306e\u898f\u5b9a\u306b\u306e\u307f\u7126\u70b9\u3092\u5f53\u3066\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u73fe\u884c\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u7814\u7a76\u958b\u767a\u7a0e\u5236\uff08\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff1a\u63aa\u6cd542\u306e4\uff09\u306f\u3001<span style=\"color: #b22222;\">\u672c\u4f53\u90e8\u5206\uff08\u6052\u4e45\u7684\u63aa\u7f6e\uff09<\/span>\u306e\u300c<strong>\u8a66\u9a13\u7814\u7a76\u8cbb<\/strong>\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\u300c<strong>\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb<\/strong>\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\u300c<strong>\u4e2d\u5c0f\u4f01\u696d<\/strong>\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u300d\u3068<span style=\"color: #333399;\">\u4e0a\u4e57\u305b\u90e8\u5206\uff08\u6642\u9650\u63aa\u7f6e\uff09<\/span>\u306e\u300c\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5897\u984d\u3057\u305f\u5834\u5408\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\u306e\uff14\u3064\u306e\u5236\u5ea6\u306b\u3088\u3063\u3066\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u672c\u4f53\u90e8\u5206\u306e\u5236\u5ea6\u306b\u306f\u305d\u308c\u305e\u308c\u300c\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u203b\u300d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u203b\u672c\u7a3f\u3067\u306f\u3001\u300c\u7e70\u8d8a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u300d\u3092\u542b\u3080\u3082\u306e\u3068\u3059\u308b<\/span><\/p>\n<p>\u672c\u4f53\u90e8\u5206\u306f\u7814\u7a76\u958b\u767a\u652f\u51fa\u306e\u300c\u7dcf\u984d\u300d\u306e\u4e00\u5b9a\u5272\u5408\u3092\u7a0e\u984d\u63a7\u9664\u3059\u308b<span style=\"color: #b22222;\">\u3010\u7dcf\u984d\u578b\u3011<\/span>\u3068\u547c\u3070\u308c\u3001\u73fe\u884c\u306e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u67f1\u3068\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u4e0a\u4e57\u305b\u90e8\u5206\u306f\u672c\u4f53\u90e8\u5206\u3068\u5225\u67a0\u3067\u8a08\u7b97\u3057\u3001\u7a0e\u984d\u63a7\u9664\u306e\u300c\u578b\u300d\u3068\u3057\u3066\u306f\u3001\u904e\u5e74\u5ea6\u306b\u6bd4\u3079\u5897\u52a0\u3057\u305f\u7814\u7a76\u958b\u767a\u652f\u51fa\u90e8\u5206\u306e\u4e00\u5b9a\u5272\u5408\u3092\u7a0e\u984d\u63a7\u9664\u3059\u308b<span style=\"color: #333399;\">\u3010\u5897\u52a0\u578b\u3011<\/span>\u3068\u3001\u5f53\u671f\u306e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u3066\u3088\u308a\u591a\u304f\u7814\u7a76\u958b\u767a\u652f\u51fa\u3057\u305f\u90e8\u5206\u306e\u4e00\u5b9a\u5272\u5408\u3092\u7a0e\u984d\u63a7\u9664\u3059\u308b<span style=\"color: #333399;\">\u3010\u9ad8\u6c34\u6e96\u578b\u3011<\/span>\u306e\uff12\u3064\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u4e0a\u3067\u306f\u3001\u3044\u305a\u308c\u304b\u6709\u5229\u306a\u300c\u578b\u300d\u3092\u9078\u629e\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-20668\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-1.png\" alt=\"\" width=\"650\" height=\"443\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-1.png 774w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-1-300x204.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5236\u5ea6\u5275\u8a2d\u304b\u3089\u73fe\u5728\u307e\u3067\u306e\u6539\u6b63\u70b9\u3092\u78ba\u8a8d<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u5e73\u621015\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p>\u5e73\u621015\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u3001\u73fe\u884c\u306e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u67f1\u3067\u3042\u308b\u300c\u7dcf\u984d\u578b\u300d\u304c\u5c0e\u5165\u3055\u308c\u305f\u975e\u5e38\u306b\u91cd\u8981\u306a\u5e74\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u306f\u300c\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\u300c\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\u300c\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u300d\u3067\u3042\u308a\u3001\u5f93\u6765\u304b\u3089\u8a2d\u3051\u3089\u308c\u3066\u3044\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\u300d\u306f\u3001\u305d\u306e\u5236\u5ea6\u5185\u5bb9\u304c\u62e1\u5145\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-20669 aligncenter\" title=\"\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-2.png\" alt=\"\" width=\"492\" height=\"224\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-2.png 492w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-2-300x136.png 300w\" sizes=\"(max-width: 492px) 100vw, 492px\" \/><\/p>\n<p><span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a href=\"http:\/\/warp.ndl.go.jp\/info:ndljp\/pid\/1022127\/www.mof.go.jp\/jouhou\/syuzei\/pan1503-1\/\" target=\"_blank\" rel=\"noopener\">\u5e73\u621015\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5e73\u621015\u5e74\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u5e73\u621014\u5e7410\u670817\u65e5\u306b\u7a0e\u5236\u8abf\u67fb\u4f1a\u4f1a\u9577\u8ac7\u8a71\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/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<p style=\"text-align: center;\"><strong>\u5e73\u621014\u5e7410\u670817\u65e5\u306b\u7a0e\u5236\u8abf\u67fb\u4f1a\u4f1a\u9577\u8ac7\u8a71\uff08\u629c\u7c8b\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 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padding-left: 15px;\">\u2462\u3000\u57fa\u790e\u7684\u3001\u5275\u9020\u7684\u306a\u7814\u7a76\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5927\u5b66\u30fb\u7814\u7a76\u6a5f\u95a2\u306e\u5c02\u9580\u77e5\u8b58\u306e\u6d3b\u7528\u3092\u4fc3\u9032\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u7523\u5b66\u5b98\u9023\u643a\u306e\u5171\u540c\u7814\u7a76\u3001\u59d4\u8a17\u7814\u7a76\u306b\u5bfe\u3057\u3001\u9ad8\u3044\u7a0e\u984d\u63a7\u9664\u7387\u3092\u8a2d\u5b9a\u3059\u308b\u3002\u307e\u305f\u3001\u7d4c\u55b6\u57fa\u76e4\u306e\u5f31\u3044\u4e2d\u5c0f\u4f01\u696d\u306e\u7814\u7a76\u958b\u767a\u6d3b\u52d5\u3092\u652f\u63f4\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u540c\u3058\u3088\u3046\u306b\u4e00\u5b9a\u306e\u914d\u616e\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u7814\u7a76\u958b\u767a\u306e\u4fc3\u9032\u306f\uff12\uff11\u4e16\u7d00\u306e\u6211\u304c\u56fd\u3092\u652f\u3048\u308b\u7523\u696d\u30fb\u6280\u8853\u306e\u5275\u51fa\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u5236\u5ea6\u306e\u57fa\u5e79\u7684\u90e8\u5206\u306f\u671f\u9650\u3092\u533a\u5207\u3089\u306a\u3044\u63aa\u7f6e\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u96c6\u4e2d\u7684\u306b\u653f\u7b56\u52b9\u679c\u3092\u9ad8\u3081\u308b\u89b3\u70b9\u304b\u3089\u3001\u6642\u9650\u63aa\u7f6e\u3068\u3057\u3066\u4e0a\u4e57\u305b\u3059\u308b\u90e8\u5206\u3092\u8a2d\u3051\u308b\u3002<\/p>\n<\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u304c\u5275\u8a2d\u3055\u308c\u305f\u662d\u548c42\u5e74\u304b\u3089\u672c\u5236\u5ea6\u306e\u67f1\u3067\u3042\u3063\u305f\u300c\u5897\u52a0\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\uff08\u65e7\u5897\u52a0\u578b\uff09\u306f\u3001\u5e73\u621018\u5e74\uff13\u670831\u65e5\u306e\u9069\u7528\u671f\u9650\u306e\u5230\u6765\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3055\u308c\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4eca\u5f8c\u3082\u6c11\u9593\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u3092\u5897\u52a0\u3055\u305b\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4ed8\u4e0e\u3059\u308b\u3068\u306e\u89b3\u70b9\u304b\u3089\u3001\u672c\u4f53\u90e8\u5206\u306b\u4e0a\u4e57\u305b\u3059\u308b\u5236\u5ea6\u3068\u3057\u3066\u300c\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5897\u984d\u3057\u305f\u5834\u5408\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\uff08\u5897\u52a0\u578b\uff09\u304c\u5275\u8a2d\u3055\u308c\u3001\u300c\u7dcf\u984d\u578b\u300d\u3068\u300c\u5897\u52a0\u578b\u300d\u304c\u7d71\u5408\u3055\u308c\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-3.png\"><br \/>\n<\/a><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20670\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-3.png\" alt=\"\" width=\"600\" height=\"189\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-3.png 1097w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-3-300x94.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-3-1024x322.png 1024w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a href=\"http:\/\/warp.ndl.go.jp\/info:ndljp\/pid\/1022127\/www.mof.go.jp\/jouhou\/syuzei\/zeisei06\/H18_zeisei.pdf\" target=\"_blank\" rel=\"noopener\">\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p><strong style=\"font-size: 1em;\">\uff08\uff13\uff09\u3000\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/p>\n<p>\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u307e\u3067\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u9451\u307f\u3066\u300c\u8a66\u9a13\u7814\u7a76\u8cbb\u304c\u5897\u984d\u3057\u305f\u5834\u5408\u7b49\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u300d\u304c\u6539\u7d44\u3055\u308c\u305f\u3002<\/p>\n<p>\u300c\u5897\u52a0\u578b\u300d\u306b\u52a0\u3048\u3066\u300c\u9ad8\u6c34\u6e96\u578b\u300d\u3092\u8a2d\u3051\u3001\u3055\u3089\u306b\u300c\u7dcf\u984d\u578b\u300d\u3068\u300c\u5897\u52a0\u578b\u30fb\u9ad8\u6c34\u6e96\u578b\u300d\u306e\u7a0e\u984d\u63a7\u9664\u984d\u3092\u5225\u67a0\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u5225\u67a0\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u6539\u7d44\u524d\u306f\u300c\u5897\u52a0\u578b\u300d\u3068\u300c\u7dcf\u984d\u578b\u300d\u306e\u7a0e\u984d\u63a7\u9664\u306e\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u5f53\u671f\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u76f8\u5f53\u984d\u306e\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u6539\u7d44\u5f8c\u306f\u300c\u5897\u52a0\u578b\u30fb\u9ad8\u6c34\u6e96\u578b\u300d\u306b\u3064\u3044\u3066\u65b0\u305f\u306b\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3092\u8a2d\u3051\u3001\u300c\u7dcf\u984d\u578b\u300d\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3068\u5408\u308f\u305b\u3066\u6700\u5927\u3067\u5f53\u671f\u6cd5\u4eba\u7a0e\u984d\u306e30\uff05\u76f8\u5f53\u984d\u307e\u3067\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002<\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20671\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-4.png\" alt=\"\" width=\"600\" height=\"458\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-4.png 924w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-4-300x228.png 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a href=\"http:\/\/warp.ndl.go.jp\/info:ndljp\/pid\/1022127\/www.mof.go.jp\/jouhou\/syuzei\/zeisei08\/pdf\/pdf\/p0306.pdf\" target=\"_blank\" rel=\"noopener\">\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<h4>\u00a0<strong>\uff08\uff14\uff09\u3000\u5e73\u621021\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u7d4c\u6e08\u5371\u6a5f\u5bfe\u7b56\u306b\u3088\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\uff09<\/strong><\/h4>\n<p>\u5f53\u6642\u306e\u793e\u4f1a\u7d4c\u6e08\u60c5\u52e2\u3092\u8e0f\u307e\u3048\u3001\u9700\u8981\u4e0d\u8db3\u306b\u5bfe\u51e6\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u6b21\u306e\u300c\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u63a7\u9664\u306e\u7279\u4f8b\u300d\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u5e73\u621021\u5e74\u5ea6\u53ca\u3073\u5e73\u621022\u5e74\u5ea6\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u4f8b\uff08\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u5e73\u621021\u5e74\uff14\u6708\uff11\u65e5\uff5e\u5e73\u621023\u5e74\uff13\u670831\u65e5\u203b\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u4f53\u90e8\u5206\u306e\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u3068\u300c\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u300d\u306b\u304a\u3051\u308b\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u3092\u5f53\u671f\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u76f8\u5f53\u984d\u304b\u308930\uff05\u76f8\u5f53\u984d\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u203b\u5e73\u621023\u5e74\uff16\u670830\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u73fe\u4e0b\u306e\u53b3\u3057\u3044\u7d4c\u6e08\u72b6\u6cc1\u53ca\u3073\u96c7\u7528\u60c5\u52e2\u306b\u5bfe\u5fdc\u3057\u3066\u7a0e\u5236\u306e\u6574\u5099\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u3088\u308a\u3001\u9069\u7528\u671f\u9650\u304c\uff11\u5e74\uff08\u5e73\u621024\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u5ef6\u9577\u3055\u308c\u305f\u3002<\/span><\/p>\n<p><strong>\u2461\u3000\u5e73\u621023\u5e74\u5ea6\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u4f8b<\/strong><br 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width=\"500\" height=\"485\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-5.png 760w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-5-300x290.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u8ca1\u52d9\u7701\u300c<a href=\"http:\/\/warp.ndl.go.jp\/info:ndljp\/pid\/1022127\/www.mof.go.jp\/jouhou\/syuzei\/keizaikikitaisakku\/pdf\/pn_0906.pdf\" target=\"_blank\" rel=\"noopener\">\u5e73\u621021\u5e74\uff08\u300e\u7d4c\u6e08\u5371\u6a5f\u5bfe\u7b56\u300f\u306b\u304a\u3051\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\uff09\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<h4><strong>\uff08\uff15\uff09\u3000\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p>\u5e73\u621025\u5e74\uff11\u670811\u65e5\u306b\u3068\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u300c\u65e5\u672c\u7d4c\u6e08\u518d\u751f\u306b\u5411\u3051\u305f\u7dca\u6025\u7d4c\u6e08\u5bfe\u7b56\u300d\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u65bd\u7b56\u306e\uff11\u3064\u306b\u300c\u6210\u9577\u306b\u3088\u308b\u5bcc\u306e\u5275\u51fa\u300d\u304c\u3042\u308b\u3002<br 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1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2013\/130129a\/130129a02j.pdf\" target=\"_blank\" rel=\"noopener\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u9069\u7528\u5e74\u306e\u5168\u4f53\u50cf\uff08\u307e\u3068\u3081\uff09<\/strong><\/h4>\n<p>\u3053\u3053\u307e\u3067\u306e\u6539\u6b63\u4e8b\u9805\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u306a\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-6.pdf\" target=\"_blank\" rel=\"noopener\"><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-20674\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-6.png\" alt=\"\" width=\"650\" height=\"440\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-6.png 1091w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-6-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/07\/kenkyu-kaihatsu1-6-1024x692.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u56de\u304b\u3089\u306f\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5404\u5236\u5ea6\u306b\u304a\u3051\u308b\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u5165\u308a\u305f\u3044\u3002<\/p>\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\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u4e00\u90e8\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<br \/>\n\u653f\u7b56\u7a0e\u5236\u3068\u3057\u3066\u306e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306f\u3001\u666f\u6c17\u306e\u6ce2\u3092\u53d7\u3051\u3001\u3053\u3053\u6570\u5e74\u3067\u591a\u304f\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5236\u5ea6\u5185\u5bb9\u304c\u975e\u5e38\u306b\u8907\u96d1\u3068\u306a\u3063\u3066\u304d\u3066\u3044\u308b\u3002<br 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