{"id":209655,"date":"2020-09-10T10:14:48","date_gmt":"2020-09-10T01:14:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=209655"},"modified":"2025-09-30T16:43:25","modified_gmt":"2025-09-30T07:43:25","slug":"small-medium-article-47","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/small-medium-article-47\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818\u300a\u7d4c\u904e\u52d8\u5b9a\uff0d\u524d\u6255\u8cbb\u7528\u300b\u7de8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818<br \/>\n<span style=\"color: #cd5c5c;\">\u300a\u7d4c\u904e\u52d8\u5b9a\uff0d\u524d\u6255\u8cbb\u7528\u300b<\/span>\u7de8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u524d\u539f\u3000\u5553\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#F0F8FF;color:#000000;border-color:#000080;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>\u672c\u9023\u8f09\u306e\u8da3\u65e8<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u300d\uff08\u4ee5\u4e0b\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u3068\u3057\u307e\u3059\uff09\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u304c\u8a08\u7b97\u66f8\u985e\u306e\u4f5c\u6210\u306b\u5f53\u305f\u308a\u62e0\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u4f1a\u8a08\u51e6\u7406\u7b49\u3092\u793a\u3059\u3082\u306e\u3067\u3001\u4e00\u5b9a\u306e\u6c34\u6e96\u3092\u4fdd\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306b\u6bd4\u3079\u7c21\u5358\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u9069\u5207\u3068\u8003\u3048\u3089\u308c\u308b\u4e2d\u5c0f\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u300c\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818\u300d\u3082\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u308c\u3089\u306f\u7c21\u6f54\u306b\u6587\u7ae0\u3067\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u6982\u5ff5\u7684\u306b\u306f\u7406\u89e3\u3067\u304d\u3066\u3082\u3001\u5b9f\u969b\u306b\u306f\u3069\u306e\u3088\u3046\u306b\u4f1a\u8a08\u51e6\u7406\u3059\u308b\u306e\u304b\u304c\u308f\u304b\u3089\u306a\u3044\u305f\u3081\u3001\u4ed5\u65b9\u306a\u304f\u6cd5\u4eba\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u6c7a\u7b97\u51e6\u7406\u3092\u7d9a\u3051\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u304c\u6563\u898b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u9023\u8f09\u3067\u306f\u3001\u5b9f\u969b\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u57fa\u672c\u7684\u304b\u3064\u91cd\u8981\u306a\u4f1a\u8a08\u51e6\u7406\u306e\u4e8b\u4f8b\u3092\u30c6\u30fc\u30de\u3054\u3068\u306b\u9078\u3073\u51fa\u3057\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u7b49\u306b\u57fa\u3065\u304f\u4f1a\u8a08\u51e6\u7406\u306e\u4e00\u4f8b\u306b\u3064\u3044\u3066\u6570\u5024\u4f8b\u3092\u7528\u3044\u3066\u5177\u4f53\u7684\u306b\u793a\u3057\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u30e2\u30c7\u30eb\u3068\u306a\u308b\u3088\u3046\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u9023\u8f09\u306e\u7b2c14\u5f3e\u3068\u3057\u3066\u3001\u300e\u7d4c\u904e\u52d8\u5b9a\u300f\u306e\u4e2d\u304b\u3089\u300e\u524d\u6255\u8cbb\u7528\u300f\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3044\u3066\u6bd4\u8f03\u7684\u3088\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u898f\u5b9a\u306b\u3088\u308b\u51e6\u7406\u3068\u95a2\u9023\u3065\u3051\u3057\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u91d1\u7b49\u3068\u306e\u4f7f\u3044\u5206\u3051\u306b\u3064\u3044\u3066\u3082\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/strong><\/p>\n<p>\u672c\u9023\u8f09\u304c\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u7b49\u306e\u3088\u308a\u4e00\u5c64\u306e\u666e\u53ca\u3001\u3055\u3089\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u5b9f\u614b\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3084\u9069\u5207\u306a\u7d4c\u55b6\u7ba1\u7406\u3078\u306e\u767a\u5c55\u306b\u3001\u5c11\u3057\u3067\u3082\u3064\u306a\u304c\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<\/div>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25b7\u300a\u7d4c\u904e\u52d8\u5b9a\uff0d\u524d\u6255\u8cbb\u7528\u300b\u7de8\u306e\u30e9\u30a4\u30f3\u30ca\u30c3\u30d7<\/strong><\/p>\n<ul>\n<li>\u3010\u7b2c\uff11\u56de\u3011\u3000\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\uff08\u672c\u7a3f\uff09<\/li>\n<li>\u3010\u7b2c\uff12\u56de\u3011\u3000\u524d\u6255\u8cbb\u7528\u3068\u524d\u6255\u91d1\u7b49\u3068\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u4f7f\u3044\u5206\u3051<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n\u524d\u6255\u8cbb\u7528\u3001\u524d\u53d7\u53ce\u76ca\u3001\u672a\u6255\u8cbb\u7528\u3001\u672a\u53ce\u53ce\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u304c\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u3001\u652f\u6255\u6642\u70b9\u3067\u306e\u8cbb\u7528\u51e6\u7406\u3092\u8a8d\u3081\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\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff12\uff0d14<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u300d\u306b\u304a\u3044\u3066\u3082\u3001\u3053\u306e\u901a\u9054\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u53ef\u80fd\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd31\uff09\u306e\u3067\u3001\u4eca\u56de\u306f\u3053\u306e\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #808080; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px;\">\n<h4 style=\"margin-bottom: 3px; text-align: center;\"><strong>\u3010\u8a2d\u4f8b\uff11\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #808080;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\uff21\u793e\uff08\uff19\u670830\u65e5\u6c7a\u7b97\uff09\u304c\u3001\u65b0\u898f\u53d6\u5f97\u3057\u305f\u914d\u9001\u30c8\u30e9\u30c3\u30af\u306e\u81ea\u52d5\u8eca\u640d\u5bb3\u4fdd\u967a\u6599\uff08\u4fdd\u967a\u671f\u9593\uff1aX2\u5e7410\u6708\uff11\u65e5\uff5eX3\u5e74\uff19\u670830\u65e5\u306e\uff11\u5e74\u9593\uff09120,000\u5186\u3092\u3001X2\u5e74\uff19\u670830\u65e5\u306b\u4e00\u62ec\u5e74\u6255\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #808080;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u4e0a\u8a18<span style=\"color: #808080;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u304b\u3089\u5c11\u3057\u5909\u3048\u3066\u3001\u6c7a\u7b97\u671f\u3092\uff19\u670830\u65e5\u6c7a\u7b97\u3067\u306a\u304f\uff18\u670831\u65e5\u6c7a\u7b97\u3068\u3057\u3001\u4fdd\u967a\u671f\u9593\u304cX2\u5e7410\u6708\uff11\u65e5\u304b\u3089X3\u5e74\uff19\u670830\u65e5\u306e\uff11\u5e74\u9593\u306e\u4fdd\u967a\u6599120,000\u5186\u3092\u3001\u671f\u672b\u65e5\u306eX2\u5e748\u670831\u65e5\u306b\u4e00\u62ec\u5e74\u6255\u3057\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #808080;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u3000\u4e0a\u8a18<span style=\"color: #808080;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u304b\u3089\u5c11\u3057\u5909\u3048\u3066\u3001\u65b0\u898f\u53d6\u5f97\u3057\u305f\u30c8\u30e9\u30c3\u30af\u3067\u306f\u306a\u304f\uff11\u5e74\u65e9\u3044X1\u5e7410\u6708\uff11\u65e5\u306b\u53d6\u5f97\u3057\u305f\u30c8\u30e9\u30c3\u30af\u3068\u3057\u3001\u3053\u308c\u306b\u4fc2\u308bX1\u5e7410\u6708\uff11\u65e5\u304b\u3089X2\u5e74\uff19\u670830\u65e5\u306e\uff11\u5e74\u9593\u306e\u4fdd\u967a\u6599120,000\u5186\u3092\u524d\u671f\u672b\u306eX1\u5e74\uff19\u670830\u65e5\u306b\u4e00\u62ec\u5e74\u6255\u3057\u305f\u969b\u3001\u305d\u306e\u5168\u984d\u3092X2\u5e74\uff19\u6708\u671f\u306b\u4fdd\u967a\u6599\u8a08\u4e0a\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3001\u540c\u30c8\u30e9\u30c3\u30af\u306b\u4fc2\u308b\u6b21\u306eX2\u5e7410\u6708\uff11\u65e5\u304b\u3089X3\u5e74\uff19\u670830\u65e5\u306e\uff11\u5e74\u9593\u306e\u4fdd\u967a\u6599120,000\u5186\u3092\u3001X2\u5e74\uff19\u670830\u65e5\u306b\u540c\u3058\u304f\u4e00\u62ec\u5e74\u6255\u3057\u305f\u30b1\u30fc\u30b9\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\uff21\u793e\u306e\u914d\u9001\u30c8\u30e9\u30c3\u30af\u306e\u81ea\u52d5\u8eca\u640d\u5bb3\u4fdd\u967a\u6599\u306b\u4fc2\u308b\u4ed5\u8a33<\/strong><\/h4>\n<p><span style=\"color: #808080;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u539f\u5247\u7684\u306a\u51e6\u7406\u306b\u3088\u308b\u3068\u3001\u4e0b\u8a18\u306e\u4ed5\u8a33\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X2\u5e74\uff19\u670830\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209657\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-1.png\" alt=\"\" width=\"500\" height=\"35\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-1.png 975w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-1-300x21.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X3\u5e74\uff19\u670830\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209658\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-2.png\" alt=\"\" width=\"500\" height=\"35\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-2.png 974w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-2-300x21.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-top: 20px;\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff08\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\uff09\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u3068\u3001\u4e0b\u8a18\u306e\u4f1a\u8a08\u51e6\u7406\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X2\u5e74\uff19\u670830\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209661\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-3.png\" alt=\"\" width=\"500\" height=\"38\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-3.png 973w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-3-300x23.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-top: 20px;\"><span style=\"color: #808080;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u539f\u5247\u7684\u306a\u51e6\u7406\u306b\u3088\u308b\u3068\u3001\u4e0b\u8a18\u306e\u4ed5\u8a33\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X2\u5e74\uff18\u670831\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209659\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-4.png\" alt=\"\" width=\"500\" height=\"63\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-4.png 974w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-4-300x38.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X3\u5e74\uff18\u670831\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209660\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-5.png\" alt=\"\" width=\"500\" height=\"62\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-5.png 972w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-5-300x37.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X4\u5e74\uff18\u670831\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209663\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-6.png\" alt=\"\" width=\"500\" height=\"31\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-6.png 972w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-6-300x18.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-top: 20px;\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff08\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #808080;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u539f\u5247\u7684\u306a\u51e6\u7406\u306b\u3088\u308b\u3068\u3001\u4e0b\u8a18\u306e\u4ed5\u8a33\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X2\u5e74\uff19\u670830\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209662\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-7.png\" alt=\"\" width=\"500\" height=\"35\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-7.png 973w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-7-300x21.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X3\u5e74\uff19\u670830\u65e5\u3009<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209664\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-8.png\" alt=\"\" width=\"500\" height=\"36\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-8.png 972w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-8-300x22.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/p>\n<p style=\"margin-top: 20px;\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff08\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u524d\u6255\u8cbb\u7528\u306f\u3001\u4e00\u5b9a\u306e\u5951\u7d04\u306b\u5f93\u3044\u3001\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u3044\u307e\u3060\u63d0\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u5f79\u52d9\u306b\u5bfe\u3057\u3066\u652f\u6255\u308f\u308c\u305f\u5bfe\u4fa1\u3092\u3044\u3044\u3001\u524d\u6255\u5229\u606f\u3001\u524d\u6255\u4fdd\u967a\u6599\u3001\u524d\u6255\u5bb6\u8cc3\u3001\u524d\u6255\u4fdd\u8a3c\u6599\u7b49\u304c\u8a72\u5f53\u3057\u307e\u3059\uff08\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd30\uff09\u3002\u539f\u5247\u7684\u306a\u51e6\u7406\u3067\u306f\u3001\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u767a\u751f\u3057\u305f\u3082\u306e\u3092\u640d\u76ca\u8a08\u7b97\u66f8\u306b\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5f53\u671f\u306e\u8cbb\u7528\u3067\u306a\u3044\u524d\u6255\u8cbb\u7528\u306f\u5f53\u671f\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3057\u307e\u3059\uff08\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd31\uff09\u3002\u524d\u6255\u8cbb\u7528\u306e\u3046\u3061\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u5f8c\uff11\u5e74\u3092\u8d85\u3048\u3066\u8cbb\u7528\u3068\u306a\u308b\u90e8\u5206\u306f\u9577\u671f\u524d\u6255\u8cbb\u7528\u3068\u3057\u3066\u8868\u793a\u3057\u307e\u3059\uff08\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd32\uff09\u3002<\/p>\n<p>\u91cd\u8981\u6027\u306e\u4e4f\u3057\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u52d8\u5b9a\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3044\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u3067\u306f\u3001\u3053\u306e\u307b\u304b\u306b\u3001\u524d\u6255\u8cbb\u7528\u306e\u3046\u3061\u5f53\u671f\u672b\u306b\u304a\u3044\u3066\u307e\u3060\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u524d\u6255\u8cbb\u7528\u306e\u984d\u3067\u3001\u652f\u6255\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5f79\u52d9\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u306b\u8cbb\u7528\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd31\uff09\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u5b9f\u52d9\u3067\u6d78\u900f\u3057\u3066\u3044\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d14<\/a>\uff08\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\uff09\u306e\u53d6\u6271\u3044\u3092\u305d\u306e\u307e\u307e\u53d6\u308a\u5165\u308c\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u540c\u901a\u9054\u3067\u306f\u3001\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3082\u9069\u7528\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25ce\u3000\u8a2d\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<p><span style=\"color: #888888;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u539f\u5247\u7684\u306a\u51e6\u7406\u306b\u3088\u308b\u3068\u3001\u652f\u6255\u65e5\u3067\u3042\u308bX2\u5e74\uff19\u670830\u65e5\u73fe\u5728\u3067\u306f\u307e\u3060\u4fdd\u967a\u671f\u9593\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3044\u307e\u3060\u5f79\u52d9\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u6bb5\u968e\u3067\u3042\u308a\u8cbb\u7528\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001X2\u5e74\uff19\u6708\u671f\u3067\u306f\u3001120,000\u5186\u5168\u984d\u3092\u5f53\u671f\u306b\u640d\u76ca\u8a08\u7b97\u66f8\u304b\u3089\u9664\u53bb\u3059\u308b\u305f\u3081\u306e\u7d4c\u904e\u52d8\u5b9a\u9805\u76ee\u3068\u3057\u3066\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u524d\u6255\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u77ed\u671f\u306e\u524d\u6255\u8cbb\u7528\u306e\u53d6\u6271\u3044\u306f\u3001\u524d\u6255\u8cbb\u7528\u306e\u984d\u3067\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u5f79\u52d9\u306b\u4fc2\u308b\u3082\u306e\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u3063\u305f\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u7d99\u7d9a\u3057\u3066\u305d\u306e\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff12\uff0d14<\/a>\uff09\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p><span style=\"color: #888888;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u540c\u4fdd\u967a\u306b\u3064\u3044\u3066\u6b21\u5e74\u5ea6\u4ee5\u964d\u3082\u5e74\u6255\u65e5\u306b\u4fdd\u967a\u6599\u3092\u8a08\u4e0a\u3057\u7d9a\u3051\u308b\u3068\u3059\u308c\u3070\u3001\u3053\u306e\u901a\u9054\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u306e\u3067\u3001\u652f\u6255\u65e5\uff08X2\u5e74\uff19\u670830\u65e5\uff09\u3092\u542b\u3080X2\u5e74\uff19\u6708\u671f\u306b120,000\u5186\u5168\u984d\u3092\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"color: #888888;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\uff08\uff18\u670831\u65e5\u6c7a\u7b97\uff09\u3067\u306f\u3001\u4fdd\u967a\u671f\u9593\u304c\u540c\u3058\uff11\u5e74\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u7d42\u4e86\u65e5\uff08X3\u5e74\uff19\u670830\u65e5\uff09\u304c\u652f\u6255\u3063\u305f\u65e5\uff08X2\u5e74\uff18\u670831\u65e5\uff09\u304b\u3089\uff11\u5e74\u3092\u8d85\u3048\u308b\u305f\u3081\u3001\u3053\u306e\u901a\u9054\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304a\u3089\u305a\u3001\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000<span style=\"color: #888888;\">\uff08\uff11\uff09<\/span>\u306e\u30b1\u30fc\u30b9\u306b\u4fc2\u308b\u90e8\u5206\u306e\u6c7a\u7b97\u66f8\u306e\u91d1\u984d<\/strong><\/h4>\n<p><span style=\"color: #888888;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u306e\u30b1\u30fc\u30b9\u306b\u4fc2\u308b\u90e8\u5206\u306e\u6c7a\u7b97\u66f8\u306e\u91d1\u984d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">X2\u5e74\uff19\u670830\u65e5\u6c7a\u7b97\u671f<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/08\/chushokaikei-keika1-9.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-209665\" 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