{"id":211564,"date":"2020-10-15T10:17:40","date_gmt":"2020-10-15T01:17:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=211564"},"modified":"2020-10-14T14:26:48","modified_gmt":"2020-10-14T05:26:48","slug":"property-article-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-88\/","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\u7b2c17\u56de\u3011\u300c\u3014\u7b2c\uff14\u8868\u3015\u8907\u6570\u4e8b\u696d\u306e\u5834\u5408\u306e\u696d\u7a2e\u533a\u5206\u306e\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\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3014\u7b2c\uff14\u8868\u3015\u8907\u6570\u4e8b\u696d\u306e\u5834\u5408\u306e\u696d\u7a2e\u533a\u5206\u306e\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>\uff21\u793e\u306e\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306e\u53d6\u5f15\u91d1\u984d\u306e\u5185\u8a33\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u3067\u4f7f\u7528\u3059\u308b\u696d\u7a2e\u76ee\u306f\u3001\u53d6\u5f15\u91d1\u984d\u304c\u6700\u3082\u591a\u3044\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306e\u696d\u7a2e\u3067\u8003\u3048\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\uff21\u793e\u306e\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306e\u53d6\u5f15\u91d1\u984d\u306e\u5185\u8a33\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-211572\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-1.png\" alt=\"\" width=\"400\" height=\"122\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-1.png 766w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-1-300x91.png 300w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/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>\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u3067\u4f7f\u7528\u3059\u308b\u696d\u7a2e\u76ee\u306e\u5224\u5b9a\u306f\u3001\u4e0b\u8a18\u306e<strong>\u2460<\/strong>\u304b\u3089<strong>\u2462<\/strong>\u306e\u624b\u9806\u306b\u3088\u308a\u884c\u3044\u307e\u3059\u3002\u53d6\u5f15\u91d1\u984d\u306e\u3046\u3061\u306b\uff12\u4ee5\u4e0a\u306e\u696d\u7a2e\u76ee\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u696d\u7a2e\u76ee\u5225\u306e\u53d6\u5f15\u91d1\u984d\u306e\u5272\u5408\u304c50\uff05\u3092\u8d85\u3048\u308b\u696d\u7a2e\u76ee\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/03.htm#a-181_2\" target=\"_blank\">\u8a55\u4fa1\u901a\u9054181\uff0d\uff12\uff08\uff11\uff09\uff5e\uff08\uff15\uff09<\/a>\u306b\u3088\u308a\u696d\u7a2e\u76ee\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u4e2d\u5206\u985e\u3067\u3042\u308b\u300c\u305d\u306e\u4ed6\u306e\u5bbf\u6cca\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u696d\u7a2e\u76ee\u756a\u53f7104\uff09\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u696d\u7a2e\u76ee\u304c\u4e2d\u5206\u985e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u696d\u7a2e\u76ee\u306e\u5c5e\u3059\u308b\u5927\u5206\u985e\u3082\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u300c\u5bbf\u6cca\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u696d\u7a2e\u76ee\u756a\u53f799\uff09\u300d\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u7b2c\uff11\u8868\u306e\uff12\u306e\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u3092\u3059\u308b\u5834\u5408\u306e\u696d\u7a2e\u533a\u5206\uff08\u300c\u5378\u58f2\u696d\u300d\u3001\u300c\u5c0f\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u300d\u3001\u300c\u5378\u58f2\u696d\u30fb\u5c0f\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u4ee5\u5916\u300d\uff09\u306f\u3001\u53d6\u5f15\u91d1\u984d\u304c\u6700\u3082\u591a\u3044\u91d1\u984d\u306b\u3088\u308a\u5224\u5b9a\u3092\u884c\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\/02.htm#a-178\" target=\"_blank\">\u8a55\u4fa1\u901a\u9054178\uff08\uff14\uff09<\/a>\uff09\u306e\u3067\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306e\u300c\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u4ee5\u5916\u300d\u306e\u696d\u7a2e\u533a\u5206\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u3067\u4f7f\u7528\u3059\u308b\u696d\u7a2e\u76ee\u306e\u5224\u5b9a\u624b\u9806\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-211839\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-2-1.png\" alt=\"\" width=\"1228\" height=\"1440\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-2-1.png 1228w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-2-1-255x300.png 255w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-2-1-873x1024.png 873w\" sizes=\"(max-width: 1228px) 100vw, 1228px\" \/><\/a><\/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: 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src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-3.png\" alt=\"\" width=\"558\" height=\"121\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-3.png 1070w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-3-300x65.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-3-1024x222.png 1024w\" sizes=\"(max-width: 558px) 100vw, 558px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5bfe\u6bd4\u8868\u3092\u57fa\u306b\u696d\u7a2e\u76ee\u3092\u78ba\u8a8d<\/strong><\/h4>\n<p>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/170613\/01.htm\" target=\"_blank\">\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5206\u985e\u9805\u76ee\u3068\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u3068\u306e\u5bfe\u6bd4\u8868\uff08\u5e73\u621029\u5e74\u5206\uff09<\/a>\u300d\u306e\u533a\u5206\u306b\u5f53\u3066\u306f\u3081\u3066\u696d\u7a2e\u76ee\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u696d\u7a2e\u76ee\u306e\u78ba\u8a8d\u3092\u884c\u3063\u305f\u5f8c\u306b\u7b2c\uff11\u8868\u306e\uff11\u3092\u4e0b\u8a18\u306e\u901a\u308a\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7b2c\uff11\u8868\u306e\uff11\uff08\u4e00\u90e8\u629c\u7c8b\uff09\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-211579\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-4.png\" alt=\"\" width=\"410\" height=\"181\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-4.png 787w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-4-300x132.png 300w\" sizes=\"(max-width: 410px) 100vw, 410px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u5206\u985e\u9805\u76ee\u3068\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u3068\u306e\u5bfe\u6bd4\u8868\uff08\u5e73\u621029\u5e74\u5206\uff09\uff08\u4e00\u90e8\u629c\u7c8b\uff09\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-211631\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-5-1.png\" alt=\"\" width=\"1520\" height=\"1694\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-5-1.png 1520w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-5-1-269x300.png 269w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-5-1-918x1024.png 918w\" sizes=\"(max-width: 1520px) 100vw, 1520px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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target=\"_blank\">\u8a55\u4fa1\u901a\u9054181\uff0d\uff12\uff08\uff11\uff09\uff5e\uff08\uff15\uff09<\/a>\u306b\u3088\u308a\u5224\u5b9a\u3057\u307e\u3059\u3002\u4e0a\u8a18\u306e\u696d\u7a2e\u76ee\u306e\u3046\u3061\u3001\u65c5\u9928\u3001\u30db\u30c6\u30eb\u3068\u55ab\u8336\u5e97\u306f\u540c\u3058\u5927\u5206\u985e\uff08\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff09\u306b\u8a72\u5f53\u3057\u3001\u985e\u4f3c\u3059\u308b\u4e2d\u5206\u985e\u306b\u5c5e\u3057\u307e\u3059\u306e\u3067\u3001\u5927\u5206\u985e\u306e\u4e2d\u306b\u3042\u308b\u300c\u305d\u306e\u4ed6\u306e\u5bbf\u6cca\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u696d\u7a2e\u76ee\u756a\u53f7104\uff09\u300d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u985e\u4f3c\u3059\u308b\u304b\u3057\u306a\u3044\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/r02\/2006\/index.htm\" target=\"_blank\">\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u53ca\u3073\u696d\u7a2e\u76ee\u5225\u682a\u4fa1\u7b49<\/a>\u300d\uff08\u4e0b\u8a18\u53c2\u7167\uff09\u306e\u5206\u985e\u306e\u4e00\u756a\u4e0b\u306b\u300c\u305d\u306e\u4ed6\u306e\u3007\u3007\u696d\u300d\u304c\u3042\u308b\u304b\u5426\u304b\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u8a08\u7b97\u4e0a\u306e\u696d\u7a2e\u76ee\u53ca\u3073\u696d\u7a2e\u76ee\u5225\u682a\u4fa1\u7b49\uff08\u4ee4\u548c\uff12\u5e74\u5206\uff09\uff08\u4e00\u90e8\u629c\u7c8b\uff09\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-6-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-211632\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-6-1.png\" alt=\"\" width=\"1573\" height=\"1275\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-6-1.png 1573w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-6-1-300x243.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/09\/hijojokabu17-6-1-1024x830.png 1024w\" sizes=\"(max-width: 1573px) 100vw, 1573px\" \/><\/a><\/p>\n<p>\u300c\u305d\u306e\u4ed6\u306e\u3007\u3007\u300d\u306e\u3007\u3007\u306b\u3064\u3044\u3066\u306f\u3001\u5305\u62ec\u7684\u306a\u4f8b\u793a\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u300c\u98f2\u98df\u5e97\u305d\u306e\u4ed6\u306e\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\u300d\u3068\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\u300d\u306e\uff11\u3064\u306e\u4f8b\u3068\u3057\u3066\u300c\u98f2\u98df\u5e97\u300d\u304c\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u305f\u3081\u3001\u300c\u98f2\u98df\u5e97\u300d\u3068\u300c\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\u300d\u306f\u985e\u4f3c\u3059\u308b\u4e2d\u5206\u985e\u306e\u696d\u7a2e\u76ee\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u985e\u4f3c\u696d\u7a2e\u304c\u5c0f\u5206\u985e\u306b\u3088\u308b\u696d\u7a2e\u76ee\u306b\u3042\u3063\u3066\u306f\u305d\u306e\u696d\u7a2e\u76ee\u306e\u5c5e\u3059\u308b\u4e2d\u5206\u985e\u306e\u696d\u7a2e\u76ee\u3001\u985e\u4f3c\u696d\u7a2e\u304c\u4e2d\u5206\u985e\u306b\u3088\u308b\u696d\u7a2e\u76ee\u306b\u3042\u3063\u3066\u306f\u305d\u306e\u696d\u7a2e\u76ee\u306e\u5c5e\u3059\u308b\u5927\u5206\u985e\u306e\u696d\u7a2e\u76ee\u3092\u3001\u305d\u308c\u305e\u308c\u985e\u4f3c\u696d\u7a2e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\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\/03.htm#a-181\" target=\"_blank\">\u8a55\u4fa1\u901a\u9054181<\/a>\uff09\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5927\u5206\u985e\u3067\u3042\u308b\u300c\u5bbf\u6cca\u696d\u30fb\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u696d\u7a2e\u76ee\u756a\u53f799\uff09\u300d\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u3067\u304d\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;\">\u8a55\u4fa1\u4f1a\u793e\u306e\u53d6\u5f15\u91d1\u984d\u3092\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u306e\u533a\u5206\u3054\u3068\u306b\u5206\u3051\u308b\u3053\u3068\u304c\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u306a\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>\uff21\u793e\u306e\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff11\u5e74\u9593\u306e\u53d6\u5f15\u91d1\u984d\u306e\u5185\u8a33\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u3067\u4f7f\u7528\u3059\u308b\u696d\u7a2e\u76ee\u306f\u53d6\u5f15\u91d1\u984d\u304c\u6700\u3082\u591a\u3044\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u306e\u696d\u7a2e\u3067\u8003\u3048\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\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":[2066],"series":[781],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 03:30:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/211564"}],"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=211564"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/211564\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=211564"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=211564"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=211564"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=211564"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=211564"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}