{"id":221412,"date":"2021-02-04T10:19:31","date_gmt":"2021-02-04T01:19:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=221412"},"modified":"2025-09-30T09:21:41","modified_gmt":"2025-09-30T00:21:41","slug":"corporation-article-978","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-978\/","title":{"rendered":"\u3014\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u3015\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u300c\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u300d\u300c\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u5927\u4f01\u696d\u5411\u3051\uff09\u306e\u898b\u76f4\u3057\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong><span style=\"font-size: 13px;\">\u3014\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u3015<\/span><\/strong><\/span><br \/>\n<strong>\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u300d<br \/>\n\u300c\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u5927\u4f01\u696d\u5411\u3051\uff09\u306e\u898b\u76f4\u3057\u300d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u65b0\u540d\u3000\u8cb4\u5247<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd853f;\"><\/div>\n\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6539\u6b63\u4e8b\u9805\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308b\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u305d\u306e\u4e2d\u3067\u3082\u4e3b\u306a\u3082\u306e\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\u306f\u3001\u300c\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u300d\u53ca\u3073\u300c\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u5927\u4f01\u696d\u5411\u3051\uff09\u306e\u898b\u76f4\u3057\u300d\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#cd853f;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u4f01\u696d\u304c\u7af6\u4e89\u529b\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306b\u7a4d\u6975\u7684\u306b\u6295\u8cc7\u3059\u308b\u3053\u3068\u3092\u5f8c\u62bc\u3057\u3059\u308b\u5236\u5ea6\u3068\u3057\u3066\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u300c\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u5275\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5236\u5ea6\u6982\u8981<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u304c\u3001\u4e00\u5b9a\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306b\u5bfe\u3057\u3066\u51fa\u8cc7\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u305d\u306e\u6295\u8cc7\u984d\u306e25\uff05\u76f8\u5f53\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u8a8d\u3081\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u682a\u5f0f\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff15\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u682a\u5f0f\u3092\u58f2\u5374\u7b49\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u90e8\u5206\u3092\u76ca\u91d1\u306b\u53c2\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/R3taxshinkoku1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-221429\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/R3taxshinkoku1-1.png\" alt=\"\" width=\"450\" height=\"252\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/R3taxshinkoku1-1.png 763w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/02\/R3taxshinkoku1-1-300x168.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<p>\u9069\u7528\u306e\u305f\u3081\u306e\u8981\u4ef6\u306f\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\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<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u5bfe\u8c61\u6cd5\u4eba\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3067\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3068\u5171\u540c\u3057\u3066\u65b0\u4e8b\u696d\u306e\u958b\u767a\u7b49\u3092\u884c\u3046\u6cd5\u4eba<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u9069\u7528\u8981\u4ef6\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u4ee4\u548c\uff12\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7279\u5b9a\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3001\u53d6\u5f97\u4e8b\u696d\u5e74\u5ea6\u672b\u307e\u3067\u4fdd\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u682a\u5f0f\u3092\uff15\u5e74\u4ee5\u4e0a\u4fdd\u6709\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u7279\u5b9a\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306e25\uff05\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u7279\u5225\u52d8\u5b9a\u3068\u3057\u3066\u7d4c\u7406\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5f53\u8a72\u6cd5\u4eba\u304c\u4e3b\u4f53\u3068\u306a\u308b\u30b3\u30fc\u30dd\u30ec\u30fc\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc\u30ad\u30e3\u30d4\u30bf\u30eb\uff08CVC\uff09\u306b\u3088\u308b\u51fa\u8cc7\u3082\u5bfe\u8c61\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u51fa\u8cc7\u5bfe\u8c61\u3068\u306a\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u51fa\u8cc7\u5bfe\u8c61\u3068\u3057\u3066\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u306b\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<br \/>\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:#b22222;\">\n\t\t<ul>\n<li>\u8a2d\u7acb\u5f8c10\u5e74\u672a\u6e80\u306e\u682a\u5f0f\u4f1a\u793e\u3067\u3042\u308b\u3053\u3068\uff08\u65b0\u898f\u8a2d\u7acb\u306e\u6cd5\u4eba\u306f\u5bfe\u8c61\u5916\uff09<\/li>\n<li>\u672a\u4e0a\u5834\u30fb\u672a\u767b\u9332\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\uff11\u3064\u306e\u6cd5\u4eba\u30b0\u30eb\u30fc\u30d7\u304c\u682a\u5f0f\u306e\u904e\u534a\u6570\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u3053\u3068<\/li>\n<li>\u6cd5\u4eba\u4ee5\u5916\u306e\u8005\uff08\u500b\u4eba\u7b49\uff09\u304c\uff13\u5206\u306e\uff11\u8d85\u306e\u682a\u5f0f\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u7279\u5b9a\u682a\u5f0f\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u5bfe\u8c61\u6cd5\u4eba\u304c\u53d6\u5f97\u3059\u308b\u7279\u5b9a\u682a\u5f0f\u306b\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<br \/>\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<ul>\n<li>\u51fa\u8cc7\u984d\u304c\uff11\u5104\u5186\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u3088\u308b\u51fa\u8cc7\u306e\u5834\u5408\u306f1,000\u4e07\u5186\uff09\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\uff08\u5916\u56fd\u6cd5\u4eba\u3078\u306e\u51fa\u8cc7\u3067\u3042\u308b\u5834\u5408\u306f\uff15\u5104\u5186\u4ee5\u4e0a\uff09<\/li>\n<li>\u8cc7\u672c\u91d1\u5897\u52a0\u3092\u4f34\u3046\u6255\u8fbc\u307f\u306b\u3088\u308a\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\uff08\u682a\u4e3b\u9593\u58f2\u8cb7\u3067\u306e\u53d6\u5f97\u306f\u5bfe\u8c61\u5916\uff09<\/li>\n<li>\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3064\u3044\u3066\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a3c\u660e\u304c\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u7a0e\u5236\u512a\u9047\u63aa\u7f6e<\/strong><\/h4>\n<p>\u7279\u5b9a\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u306e25\uff05\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u7279\u5225\u52d8\u5b9a\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u5834\u5408\u3001\u7279\u5225\u52d8\u5b9a\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u3092\u4e0a\u9650\u3068\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\uff11\u4ef6\u5f53\u305f\u308a\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u984d\u306f100\u5104\u5186\u3067\u3042\u308a\u3001\u4e00\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306f125\u5104\u5186\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u7279\u5225\u52d8\u5b9a\u306e\u53d6\u5d29\u3057<\/strong><\/h4>\n<p>\u7279\u5b9a\u682a\u5f0f\u306e\u53d6\u5f97\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u307e\u3067\u306b\u3001\u7279\u5225\u52d8\u5b9a\u306e\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4e8b\u7531\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3092\u53d6\u308a\u5d29\u3057\u3066\u76ca\u91d1\u306b\u7b97\u5165\u3059\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3042\u308b\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:#800080;\">\n\t\t<ul>\n<li>\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a3c\u660e\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u5834\u5408<\/li>\n<li>\u7279\u5b9a\u682a\u5f0f\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/li>\n<li>\u7279\u5b9a\u682a\u5f0f\u306b\u3064\u3044\u3066\u914d\u5f53\u3092\u53d7\u3051\u305f\u5834\u5408<\/li>\n<li>\u7279\u5b9a\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u305f\u5834\u5408<\/li>\n<li>\u51fa\u8cc7\u5bfe\u8c61\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u304c\u89e3\u6563\u3057\u305f\u5834\u5408<\/li>\n<li>\u5bfe\u8c61\u6cd5\u4eba\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u3053\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7279\u5b9a\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee4\u548c\uff13\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u9069\u7528\u304c\u958b\u59cb\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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