{"id":220793,"date":"2021-03-25T10:19:12","date_gmt":"2021-03-25T01:19:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=220793"},"modified":"2021-04-08T10:35:51","modified_gmt":"2021-04-08T01:35:51","slug":"corporation-article-999","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-999\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c50\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 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href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-994\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c51\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1003\/\">\uff08\u6b21\u56de\uff09\u2192<\/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<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff0810\uff09\u3000\u5024\u5897\u91d1\u306e\u76ca\u91d1\u7b97\u5165\u6642\u671f\u3092\u5b9a\u3081\u308b\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e15<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e15<\/a>\u306f\u3001\u6cd5\u4eba\u304c\u8acb\u3051\u8ca0\u3063\u305f\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u5de5\u4e8b\u4ee3\u91d1\u306b\u3064\u304d\u3001\u8cc7\u6750\u306e\u5024\u4e0a\u304c\u308a\u7b49\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u306e\u5024\u5897\u91d1\u3092\u53ce\u5165\u3059\u308b\u3053\u3068\u304c\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u540c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e11<\/a>\u306e\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u306a\u3044\u3068\u304d\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-220813\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-1.png\" alt=\"\u300a\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u5f15\u6e21\u3057\u306e\u65e5\u5f8c\u306b\u304a\u3044\u3066\u3001\u76f8\u624b\u65b9\u3068\u306e\u5354\u8b70\u306b\u3088\u308a\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u304c\u78ba\u5b9a\u3059\u308b\u5024\u5897\u91d1\u300b\" width=\"1249\" height=\"859\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-1.png 1249w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-1-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-1-1024x704.png 1024w\" sizes=\"(max-width: 1249px) 100vw, 1249px\" \/><\/a><\/p>\n<p>\u3053\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e15\u306e\u8da3\u65e8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/index.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff15\u670830\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d\uff18\u307b\u304b\uff12\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=36\" target=\"_blank\">36\uff5e37\u9801<\/a>\u53c2\u7167\uff09\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:#808080;\">\n\t\t<ul>\n<li>\u5f93\u6765\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d\uff18\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u304c\u8acb\u3051\u8ca0\u3063\u305f\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306b\u4fc2\u308b\u5de5\u4e8b\u4ee3\u91d1\u306b\u3064\u304d\u5951\u7d04\u3067\u53ce\u5165\u3059\u3079\u304d\u5024\u5897\u91d1\u306e\u984d\u306e\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u5f15\u6e21\u3057\u306e\u6bb5\u968e\u3067\u65e2\u306b\u5951\u7d04\u306b\u57fa\u3065\u304d\u53ce\u53d7\u3059\u3079\u304d\u5024\u5897\u91d1\u306e\u984d\u304c\u8a08\u7b97\u53ef\u80fd\u3068\u306a\u308b\u306e\u3067\u3001\u91d1\u92ad\u306e\u53ce\u53d7\u304c\u306a\u304f\u3066\u3082\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u3092\u5f15\u6e21\u3057\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5de5\u4e8b\u53ce\u5165\u306b\u7b97\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u5951\u7d04\u3067\u53ce\u5165\u3059\u3079\u304d\u5024\u5897\u91d1\u306e\u984d\u306e\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u76f8\u624b\u65b9\u3068\u306e\u4ea4\u6e09\u306e\u7d50\u679c\u305d\u306e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u5de5\u4e8b\u53ce\u5165\u306b\u7b97\u5165\u3059\u308b\u3068\u3044\u3046\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u5024\u5897\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5909\u52d5\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u58f2\u4e0a\u6642\u306b\u3053\u308c\u3092\u898b\u7a4d\u3082\u3063\u3066\u58f2\u4e0a\u9ad8\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7a0e\u6cd5\u4e0a\u3082\u5408\u7406\u7684\u3068\u8a8d\u3081\u3089\u308c\u308b\u7bc4\u56f2\u3067\u305d\u306e\u51e6\u7406\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd522\u306e\uff12\u2463\u2464\u3001\u6cd5\u4ee418\u306e\uff12\u2460\uff5e\u2462\u3001\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d\uff11\u306e11\uff09\u3002<\/li>\n<li>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u540c\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5951\u7d04\u3067\u53ce\u5165\u3059\u3079\u304d\u5024\u5897\u91d1\u306e\u984d\u306e\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u5f15\u6e21\u3057\u306e\u6bb5\u968e\u3067\u65e2\u306b\u5951\u7d04\u306b\u57fa\u3065\u304d\u53ce\u53d7\u3059\u3079\u304d\u5024\u5897\u91d1\u306e\u984d\u304c\u8a08\u7b97\u53ef\u80fd\u3068\u306a\u308a\u3001\u5951\u7d04\u3067\u53ce\u5165\u3059\u3079\u304d\u5024\u5897\u91d1\u306e\u984d\u306e\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001<span style=\"border-bottom: solid 1px 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_03.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d21\u306e\uff15<\/a>\u300a\u5c65\u884c\u7fa9\u52d9\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u3082\u306e\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306e\u7b97\u5b9a\u306e\u901a\u5247\u300b\u306b\u3088\u308b\u53ce\u76ca\u306e\u984d\u306e\u7b97\u5b9a\u306b\u53cd\u6620\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u306b\u4f34\u3046\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u53d6\u6271\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_03.htm\" target=\"_blank\">\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d21 \u306e\uff12\u3001\uff12\uff0d\uff11\uff0d21 \u306e\uff15<\/a>\uff09\u3092\u65b0\u8a2d\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\uff08\u76ee\u7684\u7269\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3092\u9664\u304f\uff09\u306b\u306f\u3001\u5951\u7d04\u306b\u3088\u308a\u5024\u5897\u91d1\u3092\u53ce\u5165\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u4ee5\u5f8c\u306f\u3001\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u305f\u53ce\u76ca\u306e\u984d\u306e\u7b97\u5b9a\u306b\u53cd\u6620\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u300c\u63d0\u4f9b\u3059\u308b\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u300d\u3092\u305d\u306e\u78ba\u5b9a\u3057\u305f\u5024\u5897\u91d1\u306e\u984d\u3092\u52a0\u3048\u305f\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u300c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u300d\u306b\u8a00\u53ca\u3059\u308b\u4e0a\u8a18\u4e0b\u7dda\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u660e\u6587\u4e0a\u306e\u6cd5\u7684\u6839\u62e0\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u984d\u3092\u898f\u5f8b\u3059\u308b\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306f\u3001\u540c\u9805\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u540c\u9805\u306e\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u304b\u3089\u540c\u6cd522\u6761\uff14\u9805\u3092\u9664\u3044\u3066\u3044\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306e\u4e2d\u3067\u3001\u305d\u306e22\u6761\uff14\u9805\u3092\u6301\u3061\u51fa\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u304b\u306a\u3069\u306e\u7591\u554f\u3092\u63d0\u8d77\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u3088\u3046\u3002\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee418\u6761\u306e\uff12\u306e\u89e3\u91c8\u306e\u9069\u7528\u306e\u554f\u984c\u3068\u3057\u3066\u8ad6\u305a\u308b\u3053\u3068\u306f\u3042\u308a\u3046\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff0811\uff09\u3000\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306a\u3069\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306e\u53d6\u6271\u3044\u3092\u5b9a\u3081\u308b\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e16<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a2\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u53d6\u5f15\u4fa1\u683c\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306b\u306f\u3001\u4f8b\u3048\u3070\u30af\u30fc\u30dd\u30f3\u306a\u3069\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306e\u5f71\u97ff\u3092\u8003\u616e\u3059\u308b\uff08\u57fa\u6e9648\uff09\u3002<\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306f\u3001\u4f01\u696d\u304c\u9867\u5ba2\u3042\u308b\u3044\u306f\u9867\u5ba2\u304b\u3089\u4f01\u696d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u53c8\u306f\u652f\u6255\u3046\u3068\u898b\u8fbc\u307e\u308c\u308b\u73fe\u91d1\u306e\u984d\u3084\u3001\u9867\u5ba2\u304c\u4f01\u696d\u3042\u308b\u3044\u306f\u9867\u5ba2\u304b\u3089\u4f01\u696d\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3092\u8cfc\u5165\u3059\u308b\u4ed6\u306e\u5f53\u4e8b\u8005\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u984d\u306b\u5145\u5f53\u3067\u304d\u308b\u3082\u306e\uff08\u4f8b\u3048\u3070\u3001\u30af\u30fc\u30dd\u30f3\uff09\u306e\u984d\u3092\u542b\u3080\u3002\u3053\u306e\u5bfe\u4fa1\u306f\u3001\u9867\u5ba2\u304b\u3089\u53d7\u9818\u3059\u308b\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u57fa\u6e9663\uff09\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u8981\u3059\u308b\u306b\u3001\u30ea\u30d9\u30fc\u30c8\u3001\u30af\u30fc\u30dd\u30f3\u306a\u3069\u3092\u9867\u5ba2\u306b\u652f\u6255\u3046\u5834\u5408\u3001\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u4fa1\u683c\uff08\u53ce\u76ca\uff09\u304b\u3089\u6e1b\u984d\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b<\/span>\u3002<\/p>\n<p>\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u3092\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e<span style=\"color: #006400;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #006400;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65b9\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u53c8\u306f\u767a\u751f\u3059\u308b\u306b\u3064\u308c\u3066\u3001\u53ce\u76ca\u3092\u6e1b\u984d\u3059\u308b\uff08\u57fa\u6e9664\u3001\u6307\u91dd\u8a2d\u4f8b14\uff09\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u95a2\u9023\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u6642<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u4f01\u696d\u304c\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u304b\u53c8\u306f\u652f\u6255\u3092\u7d04\u675f\u3059\u308b\u6642\uff08\u5f53\u8a72\u652f\u6255\u304c\u5c06\u6765\u306e\u4e8b\u8c61\u3092\u6761\u4ef6\u3068\u3059\u308b\u5834\u5408\u3082\u542b\u3080\u3002\u307e\u305f\u3001\u652f\u6255\u306e\u7d04\u675f\u306f\u3001\u53d6\u5f15\u6163\u884c\u306b\u57fa\u3065\u304f\u3082\u306e\u3082\u542b\u3080\uff09<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u304c\u9867\u5ba2\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u4fc2\u308b\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u53d6\u6271\u3044\u3067\u3042\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u53d6\u6271\u3044\u306f\u3069\u3046\u306a\u308b\u304b\u3002\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e16<\/a>\u306f\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u3044\u308f\u3086\u308b<span style=\"border-bottom: solid 1px #B22222;\">\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306e\u3088\u3046\u306b\u76f8\u624b\u65b9\u306b\u5bfe\u4fa1\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\uff08\u640d\u91d1\u4e0d\u7b97\u5165\u8cbb\u7528\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u9650\u308b\uff09\u306e\u53d6\u6271\u3044<\/span>\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-220814\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-2.png\" alt=\"\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u305d\u306e\u652f\u6255\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u5206\u306e\u9593\u3053\u308c\u3092\u8a8d\u3081\u308b\uff08\u5e7330.5.30 \u8ab2\u6cd52-8 \u4ed62 \u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u7d4c\u904e\u7684\u53d6\u6271\u3044\u2476\uff09\u3002\" width=\"1309\" height=\"591\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-2.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-2-300x135.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/shuekihojin50-2-1024x462.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u4ee5\u5916\u306e\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u306b\u8981\u3059\u308b\u666f\u54c1\u7b49\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_07_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff17\uff0d\uff11\uff5e\uff14<\/a>\u306b\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a4\u3000\u672c\u901a\u9054\u306e\u8da3\u65e8<\/strong><\/h4>\n<p>\u3053\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e16\u306e\u8da3\u65e8\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u4e0a\u8a18<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=38\" target=\"_blank\">\u8da3\u65e8\u8aac\u660e38\u9801<\/a>\u53c2\u7167\uff09\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:#808080;\">\n\t\t<ul>\n<li>\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u4fc2\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u524d\u306f\u4e00\u822c\u7684\u306a\u5b9a\u3081\u306f\u8a2d\u3051\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u4f8b\u3048\u3070\u3001\u58f2\u4e0a\u304b\u3089\u63a7\u9664\u3059\u308b\u4f1a\u8a08\u6163\u884c\u3082\u3042\u308c\u3070\u3001\u8ca9\u58f2\u7ba1\u7406\u8cbb\u7b49\u3068\u3057\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u4f1a\u8a08\u6163\u884c\u3082\u307f\u3089\u308c\u305f\u3002<\/li>\n<li>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\uff08\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u7b49\uff09\u306f\u3001\u76f8\u624b\u65b9\u304b\u3089\u53d7\u9818\u3059\u308b\u5225\u500b\u306e\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u3068\u4ea4\u63db\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u53d6\u5f15\u4fa1\u683c\u304b\u3089\u6e1b\u984d\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u3001<span style=\"color: #333399;\">\u2460<\/span>\u95a2\u9023\u3059\u308b\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u79fb\u8ee2\u306b\u5bfe\u3059\u308b\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u6642\u70b9\u304b\u3001<span style=\"color: #333399;\">\u2461<\/span>\u5bfe\u4fa1\u3092\u652f\u6255\u3046\u304b\u53c8\u306f\u652f\u6255\u3092\u7d04\u675f\u3059\u308b\u6642\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65b9\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u53c8\u306f\u767a\u751f\u3059\u308b\u306b\u3064\u308c\u3066\u53ce\u76ca\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u57fa\u6e9663\u300164\uff09\u3002<\/li>\n<li>\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u76f8\u624b\u65b9\u306b\u5bfe\u4fa1\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u306f\u7279\u6bb5\u306e\u53d6\u6271\u3044\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u76f8\u624b\u65b9\u306b\u652f\u6255\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/li>\n<li><span style=\"border-bottom: solid 1px #B22222;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #333399;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65b9\u304c\u767a\u751f\u3057\u305f\u6642\u70b9\u3067\u53ce\u76ca\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u5b9a\u3081\u3089\u308c\u3001\u7a0e\u6cd5\u4e0a\u3082\u3053\u308c\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u57fa\u6e96\u306e\u5b9a\u3081\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3092\u8a2d\u3051\u308b\u3053\u3068\u3068\u3057\u305f<\/span>\u3002<\/li>\n<li>\u306a\u304a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8ca9\u58f2\u7ba1\u7406\u8cbb\u7b49\u3068\u3057\u3066\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3068\u3044\u3046\u4f1a\u8a08\u6163\u884c\u304c\u3042\u308a\u3001\u3053\u308c\u3082\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u3068\u3044\u3048\u308b\u3002\u3053\u3046\u3057\u305f\u3053\u3068\u3082\u8e0f\u307e\u3048\u3001\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u305d\u306e\u652f\u6255\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u8cbb\u7528\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u5206\u306e\u9593\u3053\u308c\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b<\/span>\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3084\u300c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u300d\u306b\u8a00\u53ca\u3059\u308b\u4e0a\u8a18\u4e0b\u7dda\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u660e\u6587\u4e0a\u306e\u6cd5\u7684\u6839\u62e0\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u305d\u3046\u3067\u3042\u308c\u3070\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3092\u6301\u3061\u51fa\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u304b\u306a\u3069\u306e\u7591\u554f\u3092\u63d0\u8d77\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5f93\u6765\u306f\u3001\u58f2\u4e0a\u5272\u623b\u306e\u984d\u3092\u53ce\u76ca\uff08\u58f2\u4e0a\u9ad8\uff09\u304b\u3089\u63a7\u9664\u3059\u308b\u65b9\u5f0f\u306e\u307f\u306a\u3089\u305a\u3001\u65e7\u901a\u9054\uff12\uff0d\uff15\uff0d\uff11\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff12\u53f7\u62ec\u5f27\u66f8\u304d\u6240\u5b9a\u306e\u50b5\u52d9\u78ba\u5b9a\u57fa\u6e96\u306b\u3088\u308a\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u305f\u3002\u640d\u91d1\u306e\u554f\u984c\u3067\u3042\u308c\u3070\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306e\u9069\u7528\u306f\u6392\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u3053\u306e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e16\u306f\u53ce\u76ca\uff08\u58f2\u4e0a\u9ad8\uff09\u304b\u3089\u63a7\u9664\u3059\u308b\u65b9\u5f0f\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e00\u7b4b\u7e04\u3067\u306f\u3044\u304b\u306a\u3044<\/span>\u3002<\/p>\n<p>\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u306a\u3069\u76f8\u624b\u65b9\u306b\u652f\u6255\u308f\u308c\u308b\u5bfe\u4fa1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u3053\u308c\u307e\u3067\u306e\u3088\u3046\u306b\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3059\u3079\u304d\u3067\u3042\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u672c\u901a\u9054\u306e\u3088\u3046\u306b\u53ce\u76ca\u304b\u3089\u63a7\u9664\u3059\u3079\u304d\u306a\u306e\u304b\u3002\u3053\u306e\u70b9\u306f\u3001\u4f1a\u8a08\u306e\u898f\u7bc4\u306b\u59d4\u306d\u308b\u3079\u304d\u554f\u984c\u3067\u3042\u308b\u306e\u304b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u56fa\u6709\u306e\u89b3\u70b9\u304b\u3089\u6c7a\u5b9a\u3059\u3079\u304d\u554f\u984c\u3067\u3042\u308b\u306e\u304b\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u8003\u5bdf\u3092\u6df1\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u305d\u3046\u3067\u3042\u308b\u3002\u30ad\u30e3\u30c3\u30b7\u30e5\u30d0\u30c3\u30af\u4ee5\u5916\u306e\u5546\u54c1\u7b49\u306e\u8ca9\u58f2\u306b\u8981\u3059\u308b\u666f\u54c1\u7b49\u306e\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff17\uff0d\uff11\uff5e\uff14\u306b\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u307e\u3067\u3069\u304a\u308a\u3001\u8cbb\u7528\u306e\u554f\u984c\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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    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