{"id":225414,"date":"2021-04-22T10:14:46","date_gmt":"2021-04-22T01:14:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=225414"},"modified":"2021-05-13T10:42:53","modified_gmt":"2021-05-13T01:42:53","slug":"corporation-article-1007","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1007\/","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\u7b2c52\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: 18px;\">\u53ca\u3073<\/span>\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054<span style=\"font-size: 18px;\">\u306e<\/span>\u8ad6\u70b9\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c52\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\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\/\">\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\u7b2c53\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1010\/\">\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: 15px; text-indent: -15px;\"><strong>\u30a6\u3000\u300c\u4fa1\u984d\u300d\u53ca\u3073\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u5e45\u306e\u3042\u308b\u6982\u5ff5\u3067\u3042\u308b\u3053\u3068<\/strong><\/h4>\n<p>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306e\u89e3\u8aac\u306e\u4e2d\u3067\u3001\u540c\u9805\u3067\u3044\u3046\u300c\u4fa1\u984d\u300d\u53ca\u3073\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u5e45\u306e\u3042\u308b\u6982\u5ff5\u3067\u3042\u308b\u3053\u3068\u3092\u6b63\u9762\u304b\u3089\u8a8d\u3081\u3066\u3044\u308b\u3002<!--more--><br \/>\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-bottom: 20px;\">\u3053\u306e\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u7b2c\u4e09\u8005\u9593\u3067\u53d6\u5f15\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\u4fa1\u984d\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 20px;\">\u306a\u304a\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u5024\u5f15\u304d\u3001\u5272\u5897\u3057\u3001\u5272\u623b\u3057\u305d\u306e\u4ed6\u306e\u4e8b\u5b9f\u30fb\u30fb\u30fb\u306b\u3088\u308a\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u90e8\u5206\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53ef\u80fd\u6027\u306e\u898b\u7a4d\u308a\u304c\u5ba2\u89b3\u7684\u304b\u3064\u5408\u7406\u7684\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u305f\u91d1\u984d\u3082\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u300c\u4fa1\u984d\u300d\u53ca\u3073\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u5e45\u304c\u3042\u308b\u6982\u5ff5\u3067\u3042\u308b<\/span>\u3053\u3068\u304b\u3089\u3001\u7b2c\u4e09\u8005\u9593\u306e\u53d6\u5f15\u3067\u3042\u308c\u3070\u3001\u5909\u52d5\u5bfe\u4fa1\u3092\u8003\u616e\u3057\u306a\u3044\u4fa1\u984d\u3001\u3059\u306a\u308f\u3061\u3001\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u306e\u984d\u3082\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f275\uff5e276\u9801<\/a><\/span><\/p>\n<p>\u500b\u5225\u306e\u53ce\u76ca\u306e\u984d\u304c\u3053\u3053\u3067\u3044\u3046\u300c\u5e45\u300d\u306e\u7bc4\u7587\u306b\u542b\u307e\u308c\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u52a0\u3048\u3066\u3001\u4eca\u5f8c\u3001\u4e89\u70b9\u5316\u304c\u898b\u8fbc\u307e\u308c\u308b\u70b9\u3092\u6319\u3052\u3066\u304a\u304f\u3002\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306e\uff62\u4fa1\u984d\uff63\u53c8\u306f\uff62\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\uff63\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u7b2c\u4e09\u8005\u9593\u3067\u53d6\u5f15\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\u4fa1\u984d\u3068\u3044\u3046\u7406\u89e3\u306b\u5f93\u3046\u3068\u3057\u3066\u3082\u3001\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308b\uff61<\/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-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<span style=\"border-bottom: solid 1px #B22222;\">\u7b2c\u4e09\u8005\u9593\u3067\u53d6\u5f15\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\u4fa1\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/span>\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u9805\u306e\uff62\u4fa1\u984d\uff63\u53c8\u306f\uff62\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\uff63\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u4f8b\u5916\u304c\u3042\u308a\u3046\u308b\u306e\u304b\uff61\u3082\u3057\u3042\u308a\u3046\u308b\u306a\u3089\u3070\u3001\u300c\u9069\u6b63\u306a\u4fa1\u984d\u300d\u306a\u3069\u4f55\u3089\u304b\u306e\u4e0a\u4f4d\u6982\u5ff5\u304c\u5b58\u5728\u3059\u308b\u306e\u304b\uff61\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u540c\u9805\u306e\uff62\u4fa1\u984d\uff63\u53c8\u306f\uff62\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\uff63\u3092\u3082\u3063\u3066\u5358\u306b\u300c\u6642\u4fa1\u300d\u3092\u5b9a\u3081\u305f\u3082\u306e\u3068\u79f0\u3059\u308b\u3053\u3068\u306e\u59a5\u5f53\u6027\u3082\u554f\u308f\u308c\u308b\uff61<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-225428\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-1.png\" alt=\"\" width=\"550\" height=\"112\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-1.png 1043w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-1-300x61.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-1-1024x209.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u9006\u306b\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7b2c\u4e09\u8005\u9593\u3067\u53d6\u5f15\u3055\u308c\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\u4fa1\u984d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/span>\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u9805\u306e\uff62\u4fa1\u984d\uff63\u53c8\u306f\uff62\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\uff63\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u3046\u308b\uff61\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u3064\u304d\u6b21\u306e\u3088\u3046\u306a\u56f3\u5f0f\u3067\u5224\u65ad\u3055\u308c\u308b\u3068\u3057\u3066\u3082\u3001\u305d\u308c\u306f\u3042\u304f\u307e\u3067\u539f\u5247\u8ad6\u306a\u3044\u3057\u4e00\u822c\u8ad6\u3067\u3042\u308b\uff61<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-225429\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-2.png\" alt=\"\" width=\"550\" height=\"112\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-2.png 1025w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-2-300x61.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-2-1024x208.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u500b\u5225\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\uff08\u7279\u6bb5\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u306f\uff09\u3001\u4e0a\u8a18\u3068\u7570\u306a\u308b\u5224\u65ad\u304c\u306a\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308b\uff61\u591a\u304f\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18\u56f3\u5f0f\u304c\u5f53\u3066\u306f\u307e\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3053\u308c\u3092\u7c21\u4fbf\u7684\u306b\u7528\u3044\u308b\u3068\u3057\u3066\u3082\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4fa1\u683c\u6c7a\u5b9a\u306b\u7279\u6b8a\u306a\u4e8b\u60c5\u3084\u8003\u616e\u304c\u8a8d\u3081\u3089\u308c\u308b\u9650\u754c\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u306f\u3001\u3084\u306f\u308a\u3001\uff62\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff63\u306e\u610f\u5473\u3059\u308b\u3068\u3053\u308d\u306b\u7acb\u3061\u8fd4\u3063\u3066\u719f\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\uff61<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a8\u3000\u6642\u4fa1\u3068\u7570\u306a\u308b\u4fa1\u984d\u3092\u5bfe\u4fa1\u306e\u984d\u3068\u3059\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u3001\u7121\u511f\u53d6\u5f15\u53c8\u306f\u4f4e\u5ec9\u53d6\u5f15\u306e\u3088\u3046\u306b\u6642\u4fa1\u3068\u7570\u306a\u308b\u4fa1\u984d\u3092\u5bfe\u4fa1\u306e\u984d\u3068\u3059\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306b\u3088\u308a\u3001\u3044\u304b\u306a\u308b\u5834\u5408\u306b\u3082\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u3068\u3057\u3066\u3001\uff11\u9805\u53c8\u306f\uff12\u9805\u306b\u3088\u308a\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u3092\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u300c\u4fa1\u984d\u300d\u76f8\u5f53\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u300c\u5bfe\u4fa1\u306e\u984d\u300d\u76f8\u5f53\u984d\u306b\u4fee\u6b63\u3057\u3066\u76ca\u91d1\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3053\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u8cc7\u7523\u306e\u4f4e\u5ec9\u8b72\u6e21\u53c8\u306f\u7121\u511f\u8b72\u6e21\u3001\u5f79\u52d9\u306e\u4f4e\u5ec9\u63d0\u4f9b\u53c8\u306f\u7121\u511f\u63d0\u4f9b\u306e\u3088\u3046\u306b\u3001\u6642\u4fa1\u3068\u7570\u306a\u308b\u4fa1\u984d\u3092\u5bfe\u4fa1\u306e\u984d\u3068\u3059\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u3044\u304b\u306a\u308b\u5834\u5408\u306b\u3082<\/span>\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306b\u4fee\u6b63\u3057\u3066\u76ca\u91d1\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=12\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f276\u9801<\/a><\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306f\u3001\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5834\u5408\u3082\u53ce\u76ca\u306e\u984d\u304c\u767a\u751f\u3057\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u3092\u308f\u3056\u308f\u3056\u5b9a\u3081\u305f\u898f\u5b9a\u3067\u3042\u308a\uff08\u672c\u9023\u8f09<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\u7b2c\uff18\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-796\/\" target=\"_blank\">\u7b2c\uff18\u56de<\/a>\u53c2\u7167\uff09\u3001\u76ca\u91d1\u306e\u984d\uff08\u53ce\u76ca\u306e\u984d\uff09\u306b\u7b97\u5165\u3059\u3079\u304d\u3082\u306e\u306e\u7bc4\u56f2\u3092\u898f\u5f8b\u3057\u3066\u3044\u308b\u3002\uff08\u6709\u511f\u53c8\u306f\u7121\u511f\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u3082\u306e\u306a\u3069\uff09\u53ce\u76ca\u306e\u767a\u751f\u539f\u56e0\u3001\u3042\u308b\u3044\u306f\u3044\u304b\u306a\u308b\u3082\u306e\u3092\u76ca\u91d1\u306e\u984d\u306b\u542b\u3081\u308b\u3079\u304d\u3067\u3042\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u3084\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u306b\u53ce\u76ca\u306e\u984d\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306f\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u304c\u898f\u5f8b\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\uff08\u672c\u9023\u8f09<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\u7b2c12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-817\/\" target=\"_blank\">\u7b2c12\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u4e0a\u8a18\u89e3\u8aac\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306e\u307f\u3092\u6839\u62e0\u898f\u5b9a\u3068\u3057\u3066\u793a\u3057\u3066\u306f\u3044\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u3088\u308b\u4e0a\u8a18\u898f\u5f8b\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3068\u898b\u3066\u3088\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u5f8c\u306e\u89e3\u8aac\u3082\u4f75\u305b\u3066\u8aad\u3080\u9650\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4e0a\u8a18\u89e3\u8aac\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u4fc2\u308b\u7121\u9650\u5b9a\u8aac\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u9006\u306b\u3044\u3048\u3070\u3001\u300c\u7121\u511f\u53d6\u5f15\u3084\u4f4e\u5ec9\u53d6\u5f15\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u6642\u4fa1\u3068\u5b9f\u969b\u306e\u5bfe\u4fa1\u306e\u5dee\u984d\u304c\u5e38\u306b\u53ce\u76ca\u8a08\u4e0a\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u5bc4\u9644\u91d1\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u3068\u304d\u3084\u3001\u79df\u7a0e\u56de\u907f\u306e\u305f\u3081\u306b\u53d6\u5f15\u304c\u884c\u308f\u308c\u308b\u3068\u304d\u306b\u9650\u308a\u3001\u53ce\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u308b\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u767a\u52d5\u304c\u3042\u308b\uff09\u300d\u3068\u89e3\u3059\u308b\u3088\u3046\u306a\u9650\u5b9a\u8aac\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\uff08\u5404\u8aac\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3068\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u3068\u306e\u5dee\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u5bc4\u9644\u91d1\u3084\u4ea4\u969b\u8cbb\u7b49\u306a\u3069\u640d\u91d1\u4e0d\u7b97\u5165\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5dee\u984d\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u7d50\u679c\u3001\u5bfe\u4fa1\u306e\u984d\u3092\u76ca\u91d1\u306e\u984d\u3068\u3057\u305f\u5834\u5408\u3068\u7d50\u679c\u304c\u540c\u69d8\u3068\u306a\u308b\u65e8\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 20px;\">\u305f\u3060\u3057\u3001\u5bfe\u4fa1\u306e\u984d\u3068\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u3068\u306e\u5dee\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u304c\u3001\u640d\u91d1\u7b97\u5165\u3055\u308c\u306a\u3044\u91d1\u984d\uff08\u5bc4\u9644\u91d1\u3001\u4ea4\u969b\u8cbb\u3001\u7e70\u5ef6\u8cc7\u7523\u7b49\u306e\u8cc7\u7523\u306e\u5897\u52a0\u3001\u8ca0\u50b5\u306e\u6e1b\u5c11\u3001\u5229\u76ca\u53c8\u306f\u5270\u4f59\u91d1\u306e\u5206\u914d\u7b49\u306e\u984d\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e\u3088\u3046\u306b\u305d\u306e\u5dee\u984d\u3092\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3059\u308b\u898f\u5b9a\u304c\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u5dee\u984d\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u5bfe\u4fa1\u306e\u984d\u3092\u76ca\u91d1\u306e\u984d\u3068\u3057\u305f\u5834\u5408\u3068\u7d50\u679c\u304c\u540c\u69d8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u3053\u306e\u3088\u3046\u306b\u7d50\u679c\u304c\u540c\u69d8\u3068\u306a\u308b\u5834\u5408\u306b\u307e\u3067\u76ca\u91d1\u306e\u984d\u3092\u6642\u4fa1\u3067\u8a08\u7b97\u3059\u308b\u624b\u7d9a\uff08\u540c\u984d\u306e\u52a0\u7b97\u30fb\u6e1b\u7b97\u3092\u3059\u308b\u7533\u544a\u8abf\u6574\uff09\u3092\u8981\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=12\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f276\u9801<\/a><\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u7d50\u679c\u304c\u540c\u69d8\u3068\u306a\u308b\u5834\u5408\u306b\u307e\u3067\u3001\u308f\u3056\u308f\u3056\u76ca\u91d1\u306e\u984d\u3092\u6642\u4fa1\u3067\u8a08\u7b97\u3059\u308b\u624b\u7d9a\uff08\u540c\u984d\u306e\u52a0\u7b97\u30fb\u6e1b\u7b97\u3092\u3059\u308b\u7533\u544a\u8abf\u6574\uff09\u3092\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u3044\u3046\u3002<\/p>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u305d\u306e\u8cc7\u7523\u306e\u300c\u4fa1\u984d\u300d\u76f8\u5f53\u984d\u53c8\u306f\u305d\u306e\u63d0\u4f9b\u3092\u3057\u305f\u5f79\u52d9\u306b\u3064\u304d\u901a\u5e38\u5f97\u3079\u304d\u300c\u5bfe\u4fa1\u306e\u984d\u300d\u76f8\u5f53\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u300c\u58f2\u4e0a\u8a08\u4e0a\u6f0f\u308c\u300d\u306a\u3069\u3068\u3057\u3066\u5225\u8868\u56db\u3067\u52a0\u7b97\u3057\u305f\u4e0a\u3067\u3001\u540c\u984d\u3092\u300c\u7d4c\u8cbb\u8a8d\u5bb9\u300d\u306a\u3069\u3068\u3057\u3066\u5225\u8868\u56db\u3067\u6e1b\u7b97\u3059\u308b\u3088\u3046\u306a\u4e21\u5efa\u3066\u306e\u7533\u544a\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u53c2\u8003\uff1a\u9650\u5b9a\u8aac\u3068\u7121\u9650\u5b9a\u8aac<\/strong><\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u3088\u308a\u3001\u3059\u3079\u3066\u306e\u7121\u511f\u8b72\u6e21\u53c8\u306f\u4f4e\u984d\u8b72\u6e21\u306b\u3064\u304d\u9069\u6b63\u306a\u4fa1\u984d\uff08\u901a\u5e38\u306f\u6642\u4fa1\u76f8\u5f53\u984d\uff09\u306e\u53ce\u76ca\u304c\u751f\u305a\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u306e\u304b\u3069\u3046\u304b<\/span>\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\uff08\u5ddd\u795e\u88d5\u300c\u5224\u89e3\u300d\u300e\u6700\u9ad8\u88c1\u5224\u4f8b\u89e3\u8aac\u6c11\u4e8b\u7bc7\u5e73\u6210\uff17\u5e74\u5ea6\uff08\u4e0b\uff09\u300f1083\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-225430\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-3.png\" alt=\"\" width=\"550\" height=\"153\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-3.png 1095w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-3-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/03\/shuekihojin52-3-1024x285.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u6cd5\u4eba\u7a0e\u6cd537\u6761\uff17\u9805\u30fb\uff18\u9805\u306e\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3084\u300134\u6761\u306e\u5f79\u54e1\u7d66\u4e0e\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u3063\u3066\u53ce\u76ca\u304c\u64ec\u5236\u53c8\u306f\u8a8d\u8b58\u3055\u308c\u308b\u3068\u89e3\u3059\u308b\u898b\u89e3\uff08\u9650\u5b9a\u8aac\uff09<\/span>\u304c\u3042\u308b\u3002\u5e83\u304f\u9650\u5b9a\u8aac\u3068\u3044\u3046\u62ec\u308a\u3067\u898b\u308b\u3068\u3001\u79df\u7a0e\u56de\u907f\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u53ce\u76ca\u304c\u64ec\u5236\u53c8\u306f\u8a8d\u8b58\u3055\u308c\u308b\u3068\u3059\u308b\u3088\u3046\u306a\u898b\u89e3\u3082\u3042\u308b\uff08\u6e05\u6c34\u60e3\u4e8b\u4ef6\u306e\u5927\u6d25\u5730\u88c1\u662d\u548c47\u5e7412\u670813\u65e5\u5224\u6c7a\u30fb\u9ad8\u6c11\u96c631\u5dfb\uff11\u53f7103\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u901a\u5e38\u306e\u5bfe\u4fa1\u76f8\u5f53\u984d\u3068\u306e\u9593\u306b\u4e56\u96e2\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u5e38\u306b\u901a\u5e38\u306e\u5bfe\u4fa1\u76f8\u5f53\u984d\u3092\u53ce\u76ca\u306e\u984d\u3068\u3057\u3066\u64ec\u5236\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u6b63\u5e38\u306a\u5bfe\u4fa1\u3067\u53d6\u5f15\u3092\u884c\u3063\u305f\u8005\u3068\u306e\u516c\u5e73\u304c\u6839\u62e0\u3060\u3068\u3059\u308c\u3070\u3001\u4f8b\u3048\u3070\u3001\u300c\u5bfe\u4fa1\u7684\u610f\u7fa9\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u4f9b\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u304b\u3001\u3042\u308b\u3044\u306f\u3001\u4ed6\u306b\u5f53\u8a72\u55b6\u5229\u6cd5\u4eba\u304c\u3053\u308c\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u53f3\u679c\u5b9f\u76f8\u5f53\u984d\u306e\u5229\u76ca\u3092\u624b\u96e2\u3059\u3053\u3068\u3092\u9996\u80af\u3059\u308b\u306b\u8db3\u308a\u308b\u4f55\u3089\u304b\u306e\u5408\u7406\u7684\u306a\u7d4c\u6e08\u76ee\u7684\u305d\u306e\u4ed6\u306e\u4e8b\u60c5\u304c\u5b58\u3059\u308b\u5834\u5408\u300d\u306b\u306f\u3001\u5b9f\u969b\u306e\u5bfe\u4fa1\u306e\u984d\u3092\u53ce\u76ca\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u306b\u554f\u984c\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u898b\u89e3\u3082\u3042\u308b\uff08\u4e2d\u91cc\u5b9f\u307b\u304b\u7de8\u300e\u79df\u7a0e\u6cd5\u6982\u8aac\u3014\u7b2c\uff13\u7248\u3015\u300f160\u9801\u3014\u5409\u6751\u653f\u7a42\u3015\uff08\u6709\u6590\u95a32018\uff09\u3001\u6e05\u6c34\u60e3\u4e8b\u4ef6\u306e\u5927\u962a\u9ad8\u88c1\u662d\u548c53\u5e74\uff13\u670830\u65e5\u5224\u6c7a\u30fb\u9ad8\u6c11\u96c631\u5dfb\uff11\u53f763\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3053\u308c\u3082\u9650\u5b9a\u8aac\u306e\u4e00\u7a2e\u3068\u3057\u3066\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308d\u3046\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u4e00\u822c\u7684\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u9650\u5b9a\u3092\u4ed8\u3051\u305a\u306b\u3001\u5e38\u306b\u6642\u4fa1\u76f8\u5f53\u984d\u306e\u53ce\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u6271\u3046\u30d9\u304d\u3067\u3042\u308b\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u9650\u5b9a\u3092\u4ed8\u3059\u3079\u304d\u3067\u306f\u306a\u3044\uff09\u3068\u3044\u3046\u7121\u9650\u5b9a\u8aac\u304c\u652f\u6301\u3055\u308c\u3066\u3044\u308b<\/span>\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u8a70\u3081\u308b\u3079\u304d\u70b9\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306e\u5efa\u4ed8\u3051\u4e0a\u3001\u76ca\u91d1\u5074\u306e\u51e6\u7406\u3068\u640d\u91d1\u5074\u306e\u51e6\u7406\u306f\u4e00\u5fdc\u3001\u5225\u3005\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u8b72\u6e21\u5074\u306b\u306f\u305d\u3082\u305d\u3082\u5b9f\u4f53\u7684\u5229\u76ca\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068\u306a\u3069\u304c\u305d\u306e\u7406\u7531\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u901a\u8aac\u3068\u3082\u3044\u3046\u3079\u304d\u898b\u89e3\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u3064\u3044\u3066\u3001\u6b63\u5e38\u306a\u5bfe\u4fa1\u3067\u53d6\u5f15\u3092\u884c\u3063\u305f\u8005\u3068\u306e\u9593\u306e\u8ca0\u62c5\u306e\u516c\u5e73\u3092\u7dad\u6301\u3057\u3001\u540c\u6642\u306b\u6cd5\u4eba\u9593\u306e\u7af6\u4e89\u4e2d\u7acb\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u7121\u511f\u53d6\u5f15\u304b\u3089\u3082\u53ce\u76ca\u304c\u751f\u305a\u308b\u3053\u3068\u3092\u64ec\u5236\u3057\u305f\u5275\u8a2d\u7684\u898f\u5b9a\u3067\u3042\u308b\uff08\u9069\u6b63\u6240\u5f97\u7b97\u51fa\u8aac\uff09\u3068\u89e3\u3057\u3066\u3044\u308b<\/span>\uff08\u91d1\u5b50\u5b8f\u300e\u79df\u7a0e\u6cd5\u3014\u7b2c23\u7248\u3015\u300f338\u9801\uff08\u5f18\u6587\u58022019\uff09\u53c2\u7167\uff09\u3002\u3053\u306e\u7acb\u5834\u3082\u3001\u7121\u9650\u5b9a\u8aac\u304c\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u8da3\u65e8\u306b\u5408\u81f4\u3057\u3066\u3044\u308b\u3068\u8aac\u660e\u3057\u3066\u3044\u308b\uff08\u540c\u300c\u7121\u511f\u53d6\u5f15\u3068\u6cd5\u4eba\u7a0e\u300d\u300e\u6240\u5f97\u8ab2\u7a0e\u306e\u6cd5\u3068\u653f\u7b56\u300f349\u9801\u4ee5\u4e0b\uff08\u6709\u6590\u95a31996\uff09\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7121\u9650\u5b9a\u8aac\u3092\u8cab\u5fb9\u3057\u3088\u3046\u3068\u3059\u308b\u3068\u3001\u5e38\u306b\u3001\u5951\u7d04\u4e0a\u306e\u5bfe\u4fa1\u3068\u306f\u5225\u306b\u6642\u4fa1\u3092\u5ff5\u982d\u306b\u7f6e\u304d\u3001\u4e21\u8005\u306b\u5dee\u984d\u304c\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u95a2\u4fc2\u4e0a\u3001\u305d\u306e\u8abf\u6574\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u73fe\u5b9f\u7684\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u6279\u5224\u3082\u3042\u308a\u3046\u308b\u3002<\/p>\n<p>\u5c11\u306a\u304f\u3068\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306e\u5b9f\u969b\u306e\u898f\u5b9a\u306e\u904b\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u7b2c\u4e09\u8005\u3068\u306e\u53d6\u5f15\u306f\u539f\u5247\u3068\u3057\u3066\u6642\u4fa1\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u306a\u3069\u3001\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u306a\u3055\u308c\u3066\u304d\u305f\u3002\u3059\u308b\u3068\u3001\u89e3\u91c8\u8ad6\u30d9\u30fc\u30b9\u306e\u8b70\u8ad6\u306b\u623b\u3063\u3066\u3001\u672c\u5f53\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306f\u7121\u9650\u5b9a\u8aac\u306e\u89b3\u70b9\u304b\u3089\u6349\u3048\u3089\u308c\u308b\u3079\u304d\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u7591\u554f\u3092\u518d\u63d0\u8d77\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>\u7121\u9650\u5b9a\u8aac\u306b\u7acb\u3064\u8ad6\u8005\u3082\u3001\u4e00\u898b\u3057\u305f\u3068\u3053\u308d\u3067\u306f\u7121\u511f\u53d6\u5f15\u306e\u3088\u3046\u306b\u898b\u3048\u306a\u304c\u3089\u3001\u5b9f\u306f\u4f55\u3089\u304b\u306e\u5f62\u3067\u5bfe\u4fa1\u306e\u53ce\u53d7\u304c\u3042\u3063\u305f\u3001\u3059\u306a\u308f\u3061\u6709\u511f\u3067\u53d6\u5f15\u304c\u306a\u3055\u308c\u305f\u3068\u89e3\u3057\u3046\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u3079\u304d\u7121\u511f\u53d6\u5f15\u306e\u7bc4\u56f2\u306e\u9650\u5b9a\u3067\u306f\u306a\u304f\u3066\u3001\u7121\u511f\u53d6\u5f15\u3068\u3044\u3046\u6982\u5ff5\u306e\u5916\u5ef6\u306e\u554f\u984c\u3067\u3042\u308b\u3068\u8aac\u660e\u3059\u308b\u3053\u3068\u3067\u3001\u73fe\u5b9f\u7684\u306a\u5bfe\u5fdc\u3092\u3068\u308b\u305f\u3081\u306e\u7406\u8ad6\u4e0a\u306e\u7d20\u5730\u3092\u63d0\u4f9b\u3057\u3066\u3044\u308b\uff08\u524d\u63b2\u30fb\u91d1\u5b50\u300c\u7121\u511f\u53d6\u5f15\u3068\u6cd5\u4eba\u7a0e\u300d350\u9801\u4ee5\u4e0b\u53c2\u7167\uff09\u3002<\/p>\n<p>\u540c\u3058\u304f\u7121\u9650\u5b9a\u8aac\u306b\u7acb\u3064\u6700\u9ad8\u88c1\u306e\u8abf\u67fb\u5b98\u89e3\u8aac\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff12\u9805\u306b\u3064\u3044\u3066\u3001\u300c\u9069\u6b63\u306a\u4fa1\u984d\u306e\u8a8d\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u3042\u308b\u7a0b\u5ea6\u67d4\u8edf\u306b\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306b\u6c7a\u5b9a\u30fb\u53ce\u53d7\u3055\u308c\u305f\u5bfe\u4fa1\u306e\u984d\u304c\u5b9f\u8cea\u7684\u306b\u898b\u3066\u4f4e\u984d\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u554f\u984c\u306f\u3042\u308b\u304c\u3001\u305d\u308c\u306f\u5225\u8ad6\u3067\u3042\u308b\u300d\u3068\u3044\u3046\u898b\u89e3\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u5ddd\u795e\u30fb\u524d\u63b2\u89e3\u8aac1084\u9801\uff09\u3002<\/p>\n<p>\u3053\u306e\u610f\u5473\u3067\u3001\u5b8c\u5168\u306a\u308b\u300c\u7121\u9650\u5b9a\u8aac\u300d\u306f\u5b58\u5728\u3057\u306a\u3044\u3068\u3044\u3046\u3079\u304d\u304b\u3082\u3057\u308c\u306a\u3044\u3002\u3042\u308b\u3044\u306f\u3001\u5e45\u306e\u3042\u308b\u5bfe\u4fa1\u6982\u5ff5\u3084\u6642\u4fa1\u6982\u5ff5\u3092\u63a1\u7528\u3059\u308b\u3053\u3068\u3067\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<\/div>\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<\/p><\/p><\/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>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u306e\u89e3\u8aac\u306e\u4e2d\u3067\u3001\u540c\u9805\u3067\u3044\u3046\u300c\u4fa1\u984d\u300d\u53ca\u3073\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306f\u5e45\u306e\u3042\u308b\u6982\u5ff5\u3067\u3042\u308b\u3053\u3068\u3092\u6b63\u9762\u304b\u3089\u8a8d\u3081\u3066\u3044\u308b\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":[186,177,167,181,290],"tags":[549,375],"backnumber":[2092],"series":[817],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-09 15:38:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225414"}],"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=225414"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225414\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=225414"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=225414"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=225414"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=225414"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=225414"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}