{"id":207708,"date":"2020-09-03T10:19:54","date_gmt":"2020-09-03T01:19:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=207708"},"modified":"2025-09-29T17:00:09","modified_gmt":"2025-09-29T08:00:09","slug":"corporation-article-924","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-924\/","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e8f\u8ad6\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e<br \/>\n\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e8f\u8ad6\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u306e\u554f\u984c\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-927\/\"><span style=\"color: #888888;\">\uff08\u6b21\u56de\uff09\u2192<\/span><\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u7b2c\uff11\u7ae0\uff1a\u7dcf\u8ad6\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#666699;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3068\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u6574\u5408\u6027\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u304a\u3044\u3066\u306f\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u304c\u610f\u8b58\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/shimon\/1zen24kai1.pdf\" target=\"_blank\" rel=\"noopener\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/shimon\/1zen24kai1.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\uff19\u9801<\/a>\uff08\u4ee4\u548c\u5143\u5e74\uff09\u3002<\/span><\/p>\n<p>\u305d\u306e\u7d50\u679c\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3092\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u5185\u306e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3068\u652f\u914d\u95a2\u4fc2\u5185\u306e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306b\u5206\u3051\u3066\u898f\u5b9a\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u5f0a\u5bb3\u304c\u3080\u3057\u308d\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u3088\u3046\u306b\u3082\u601d\u3048\u308b\u3002\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u3001\u305d\u308c\u305e\u308c\u306e\u6642\u4ee3\u306b\u304a\u3051\u308b\u8981\u8acb\u306b\u5fdc\u3048\u308b\u5f62\u3067\u6539\u6b63\u3092\u91cd\u306d\u3066\u3044\u3063\u305f\u7d50\u679c\u3001\u5168\u4f53\u304b\u3089\u3059\u308b\u3068\u6574\u5408\u6027\u304c\u4fdd\u305f\u308c\u3066\u3044\u308b\u3068\u306f\u8a00\u3044\u96e3\u3044\u3002\u4eca\u5f8c\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u3064\u3044\u3066\u6574\u5408\u6027\u306e\u4fdd\u305f\u308c\u305f\u5236\u5ea6\u306b\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3055\u3089\u306a\u308b\u6539\u6b63\u304c\u5fc5\u8981\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u7d50\u8ad6\u3092\u5148\u53d6\u308a\u3059\u308c\u3070\u3001<span style=\"color: #cd853f;\">\u2460<\/span>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u3046\u3061\u76f8\u5f53\u7a0b\u5ea6\u3092\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306b\u53d6\u308a\u8fbc\u3080\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3066\u304a\u308a\u3001\u304b\u3064\u3001<span style=\"color: #cd853f;\">\u2461<\/span>\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3092\u300c\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u306e\u3042\u308b\u6cd5\u4eba\u3068\u306e\u9593\u3067\u884c\u308f\u308c\u308b\u7d44\u7e54\u518d\u7de8\u6210\u300d\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u91d1\u92ad\u7b49\u4e0d\u4ea4\u4ed8\u8981\u4ef6\u3001\u4e3b\u8981\u8cc7\u7523\u7b49\u5f15\u7d99\u8981\u4ef6\u3001\u5f93\u696d\u8005\u5f93\u4e8b\u8981\u4ef6\u53ca\u3073\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u3092\u8ab2\u3055\u306a\u3044\u3088\u3046\u306b\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u672c\u9023\u8f09\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u3088\u3046\u306a\u7a0e\u5236\u6539\u6b63\u306e\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u63a2\u3063\u3066\u3044\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>\u305d\u306e\u307b\u304b\u306b\u3082\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u306f\u3001\u69d8\u3005\u306a\u554f\u984c\u70b9\u304c\u3042\u308b\u3002\u5b9f\u52d9\u5bb6\u306e\u7acb\u5834\u304b\u3089\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u300c\u629c\u3051\u7a74\u300d\u3068\u300c\u843d\u3057\u7a74\u300d\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u8a00\u3048\u308b\u3002\u7acb\u6cd5\u8ad6\u306e\u7acb\u5834\u304b\u3089\u3059\u308c\u3070\u7a0e\u5236\u6539\u6b63\u3092\u3059\u3079\u304d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u5b9f\u52d9\u5bb6\u306e\u7acb\u5834\u304b\u3089\u3059\u308b\u3068\u300c\u629c\u3051\u7a74\u300d\u304c\u4f7f\u3048\u308b\u5834\u5408\u306b\u306f\u79df\u7a0e\u56de\u907f\u306b\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u300c\u843d\u3057\u7a74\u300d\u306b\u306f\u307e\u308a\u305d\u3046\u306a\u5834\u5408\u306b\u306f\u907f\u3051\u308b\u3088\u3046\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u8a00\u3048\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u3053\u3046\u3044\u3063\u305f\u7acb\u6cd5\u8ad6\u306b\u3088\u308b\u5206\u6790\u3082\u5b9f\u52d9\u5bb6\u306b\u3068\u3063\u3066\u6c7a\u3057\u3066\u7121\u99c4\u306a\u3053\u3068\u3067\u306f\u306a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u300c\u629c\u3051\u7a74\u300d\u3084\u300c\u843d\u3057\u7a74\u300d\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3067\u3001\u5c06\u6765\u7684\u306a\u7a0e\u5236\u6539\u6b63\u306b\u5099\u3048\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3082\u91cd\u8981\u306a\u3053\u3068\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3092\u63a2\u308b\u3068\u3068\u3082\u306b\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u3082\u63a2\u3063\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u52a0\u5165\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u304b\u3089\u898b\u3048\u308b\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9<\/strong><\/h4>\n<p>\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/keiei_innovation\/keizaihousei\/pdf\/zeiseibenkyoukai.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u672c\u306b\u95a2\u4fc2\u3059\u308b\u53d6\u5f15\u7b49\u306b\u4fc2\u308b\u7a0e\u5236\u306b\u3064\u3044\u3066\u306e\u52c9\u5f37\u4f1a\u3000\u8ad6\u70b9\u3068\u308a\u307e\u3068\u3081<\/a>\u300d\uff08\u5e73\u621021\u5e74\uff09\u3067\u306f\u3001\u4e2d\u9577\u671f\u7684\u8ab2\u984c\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\uff13\u70b9\u3092\u63b2\u3052\u3066\u3044\u305f\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001100\uff05\u672a\u6e80\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u901a\u7b97\u5b50\u6cd5\u4eba<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001100\uff05\u672a\u6e80\u306e\u5b50\u4f1a\u793e\u3082\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u91d1\u92ad\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u7d44\u7e54\u518d\u7de8\u6210\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3092\u8a8d\u3081\u308b\u3053\u3068<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3059\u308b\u524d\u306b\u516c\u8868\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u53b3\u5bc6\u306b\u306f\u3001\u300c\u9023\u7d50\u5b50\u6cd5\u4eba\u300d\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u5206\u304b\u308a\u3084\u3059\u3055\u306e\u89b3\u70b9\u304b\u3089\u300c\u901a\u7b97\u5b50\u6cd5\u4eba\u300d\u3068\u8868\u8a18\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u3053\u306e\u3046\u3061\u3001<span style=\"color: #333399;\">\u2462<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5438\u53ce\u5408\u4f75\u53ca\u3073\u682a\u5f0f\u4ea4\u63db\u306b\u304a\u3051\u308b\u91d1\u92ad\u7b49\u4e0d\u4ea4\u4ed8\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u3001\u5408\u4f75\u6cd5\u4eba\u53c8\u306f\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u89aa\u6cd5\u4eba\u304c\u88ab\u5408\u4f75\u6cd5\u4eba\u53c8\u306f\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u5b50\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91d1\u92ad\u7b49\u4e0d\u4ea4\u4ed8\u8981\u4ef6\u304c\u8ab2\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u305f\uff08\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u516b\u30fb\u5341\u4e8c\u306e\u5341\u4e03\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3001<span style=\"color: #333399;\">\u2460\u2461<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u672a\u3060\u5148\u9001\u308a\u306e\u72b6\u614b\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u306f\u5426\u3081\u306a\u3044\u3002\u3082\u3057\u3001\u305d\u306e\u3088\u3046\u306a\u7a0e\u5236\u6539\u6b63\u304c\u306a\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u652f\u914d\u95a2\u4fc2\u5185\u306e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3092\u5ec3\u6b62\u3057\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u5b9a\u7fa9\u3092\u300c\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u300d\u306b\u6539\u6b63\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u308b\u3002\u3053\u306e\u8003\u3048\u65b9\u306f\u3001\u7b46\u8005\u72ec\u81ea\u306e\u7406\u8ad6\u3067\u306f\u306a\u304f\u3001\u4e0a\u8a18<span style=\"color: #333399;\">\u2460\u2461<\/span>\u3092\u53d7\u3051\u3066\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u300c\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u300d\u3068\u3044\u3046\u6570\u5024\u3092\u6301\u3061\u51fa\u3057\u305f\u306e\u306f\u3001\u91d1\u92ad\u7b49\u4e0d\u4ea4\u4ed8\u8981\u4ef6\u3068\u306e\u6574\u5408\u6027\u3092\u610f\u8b58\u3057\u3066\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u91d1\u92ad\u7b49\u4e0d\u4ea4\u4ed8\u8981\u4ef6\u306e\u7de9\u548c\u306e\u5bfe\u8c61\u304c\u5438\u53ce\u5408\u4f75\u53ca\u3073\u682a\u5f0f\u4ea4\u63db\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u65b0\u8a2d\u5408\u4f75\u53ca\u3073\u682a\u5f0f\u79fb\u8ee2\u306b\u3064\u3044\u3066\u306f\u3001\u7d44\u7e54\u518d\u7de8\u6210\u306e\u5bfe\u4fa1\u304c\u682a\u4e3b\u3054\u3068\u306b\u7570\u306a\u308b\u306e\u306f\u79df\u7a0e\u56de\u907f\u9632\u6b62\u306e\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u3042\u308b\u304b\u3089\u3067\u3042\u308a\u3001\u5206\u5272\u53ca\u3073\u73fe\u7269\u51fa\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u304c\u53d6\u308c\u306a\u3044\u304b\u3089\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002\u3059\u306a\u308f\u3061\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u5b9a\u7fa9\u3092\u300c\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e\uff13\u5206\u306e\uff12\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u4fdd\u6709\u3059\u308b\u95a2\u4fc2\u300d\u306b\u3057\u3066\u3057\u307e\u3048\u3070\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u5bfe\u8c61\u304c\u5e83\u304c\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u3059\u3079\u3066\u306b\u5bfe\u3057\u3066\u91d1\u92ad\u7b49\u4e0d\u4ea4\u4ed8\u8981\u4ef6\u3092\u7de9\u548c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u85e4\u7530\u6cf0\u5f18\u307b\u304b\u300e<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/10404234\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/10404234\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2017\/explanation\/pdf\/p0292-0378.pdf#page=36\" target=\"_blank\" rel=\"noopener\">327\u9801<\/a>\uff08\u56fd\u7acb\u56fd\u4f1a\u56f3\u66f8\u9928\uff28\uff30\u3001\u5e73\u621029\u5e74\uff09\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u652f\u914d\u95a2\u4fc2\u5185\u306e\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306b\u5bfe\u3057\u3066\u306f\u3001\u500b\u5225\u8cc7\u7523\u306e\u58f2\u8cb7\u53d6\u5f15\u3068\u306e\u9055\u3044\u3092\u8a2d\u3051\u308b\u305f\u3081\u306b\u3001\u4e8b\u696d\u5358\u4f4d\u306e\u79fb\u8ee2\u3067\u3042\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3001\u305d\u306e\u7d50\u679c\u3001\u4e3b\u8981\u8cc7\u7523\u7b49\u5f15\u7d99\u8981\u4ef6\u3001\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u53ca\u3073\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6\u304c\u305d\u308c\u305e\u308c\u8a2d\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002\u3053\u308c\u306b\u5bfe\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3067\u306f\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u52a0\u5165\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd564\u306e12\u2460\u3001\u6cd5\u4ee4131\u306e16\u2462\uff5e\u2464\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c\u4f1a\u793e\u5206\u5272\u30fb\u5408\u4f75\u7b49\u306e\u4f01\u696d\u7d44\u7e54\u518d\u7de8\u6210\u306b\u4fc2\u308b\u7a0e\u5236\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d\u53c2\u7167\uff08\u671d\u9577\u82f1\u6a39\u300e\u4f01\u696d\u7d44\u7e54\u518d\u7de8\u6210\u306b\u4fc2\u308b\u7a0e\u5236\u306b\u3064\u3044\u3066\u306e\u8b1b\u6f14\u9332\u96c6\u300f39\u9801\uff08\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u3001\u5e73\u621013\u5e74\uff09\u63b2\u8f09\uff09\u3002<\/span><\/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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u30a4<\/strong>\uff0e<\/span>\u9069\u683c\u682a\u5f0f\u4ea4\u63db\u7b49\u306b\u3088\u308a\u52a0\u5165\u3057\u305f\u682a\u5f0f\u4ea4\u63db\u7b49\u5b8c\u5168\u5b50\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\"><strong>\u30ed<\/strong>\uff0e<\/span>\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u65b0\u8a2d\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd5c5c;\"><strong>\u30cf<\/strong>\uff0e<\/span>\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3068\u540c\u69d8\u306e\u8981\u4ef6\u3068\u3057\u3066\u6b21\u306e\u8981\u4ef6\uff08\u52a0\u5165\u306e\u76f4\u524d\u306b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #cd5c5c;\">\uff08\u30a4\uff09<\/span>\u304b\u3089<span style=\"color: #cd5c5c;\">\uff08\u30cf\uff09<\/span>\u307e\u3067\u306e\u8981\u4ef6\uff09\u306e\u3059\u3079\u3066\u306b\u8a72\u5f53\u3059\u308b\u6cd5\u4eba<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #cd5c5c;\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\u30a4\uff09<\/span>\u3000\u901a\u7b97\u89aa\u6cd5\u4eba\u3068\u306e\u9593\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u7d99\u7d9a\u8981\u4ef6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\u30ed\uff09<\/span>\u3000\u5f93\u696d\u8005\u5f93\u4e8b\u8981\u4ef6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\u30cf\uff09<\/span>\u3000\u4e8b\u696d\u7d99\u7d9a\u8981\u4ef6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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