{"id":23210,"date":"2013-09-05T10:20:32","date_gmt":"2013-09-05T01:20:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=23210"},"modified":"2025-09-24T13:19:56","modified_gmt":"2025-09-24T04:19:56","slug":"general-rule-article-40","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-40\/","title":{"rendered":"\u3014\u66f8\u9762\u6dfb\u4ed8\u3092\u6d3b\u304b\u3057\u305f\u3015\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u6765\u306a\u3044\u4f01\u696d\u3068\u306f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u66f8\u9762\u6dfb\u4ed8\u3092\u6d3b\u304b\u3057\u305f\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u6765\u306a\u3044\u4f01\u696d\u3068\u306f\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7530\u5cf6\u3000\u9f8d\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u7a0e\u52d9\u8abf\u67fb\u306e\u5b9f\u8abf\u7387<\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\uff08\u7a0e\u52d9\u8abf\u67fb\u306f\u7a0e\u52d9\u9805\u76ee\u3054\u3068\u306b\u3042\u308a\u3046\u308b\u304c\u3001\u672c\u9023\u8f09\u3067\u306f\u65ad\u308a\u304c\u306a\u3044\u9650\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3002\uff09<\/span><\/p>\n<p>\u3055\u3066\u3001\u65e5\u672c\u306e\u7533\u544a\u6cd5\u4eba\u6570\u306f\u7d04255\u4e07\u793e\u3067\u3042\u308a\u3001\u305d\u306e\u3046\u3061\u5229\u76ca\u6cd5\u4eba\u306f\u7d0464\u4e07\u793e\uff0825\uff05\uff09\u3067\u3042\u308b\u3002<br \/>\n\u4e00\u65b9\u3001\u7a0e\u52d9\u8077\u54e1\u306f\u7d04\uff15\u4e07\u540d\u3060\u304c\u3001\u305d\u306e\u3046\u3061\u8abf\u67fb\u62c5\u5f53\u8005\u6570\u306f\u9650\u3089\u308c\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u6d88\u8cbb\u7a0e\u7b49\u7a0e\u76ee\u306e\u5897\u52a0\u3001\u53d6\u5f15\u306e\u56fd\u969b\u5316\u3001\u91d1\u878d\u53d6\u5f15\u7b49\u53d6\u5f15\u81ea\u4f53\u306e\u8907\u96d1\u5316\u7b49\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u5e73\u621025\u5e74\uff11\u6708\u3088\u308a\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308b\u8abf\u67fb\u624b\u7d9a\u306e\u8ca0\u8377\u7b49\u306b\u3088\u3063\u3066\u3001\u5b9f\u8abf\u7387\u3092\u4e0a\u3052\u308b\u3053\u3068\u306f\u56f0\u96e3\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u3002<\/p>\n<p>\u5e74\u9593\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u4f1a\u793e\u6570\u306f\u7d0414\u4e07\u793e\u3067\u3042\u308a\u3001\u7533\u544a\u6cd5\u4eba\u6570\u306b\u5360\u3081\u308b\u5272\u5408\u306f\u7d04\uff15\uff05\u3002\u5358\u7d14\u8a08\u7b97\u3059\u308b\u3068\u3001\u8abf\u67fb\u306f20\u5e74\u306b\uff11\u56de\u306e\u8a08\u7b97\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u4eee\u88c5\u30fb\u96a0\u853d\u7b49\u306e\u4e0d\u6b63\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u5225\u3067\u3042\u308b\u304c\u3001\u8d64\u5b57\u4f01\u696d\u306b\u5897\u5dee\u984d\u304c\u51fa\u3066\u3082\u7d50\u5c40\u8d64\u5b57\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u52b9\u7387\u7684\u3067\u306f\u306a\u3044\u3068\u3055\u308c\u308b\u73fe\u72b6\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u3046\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3092\u9664\u304f\u3068\u5b9f\u8abf\u7387\u306f\u7d0422\uff05\u3068\u306a\u308a\u3001\u4e00\u822c\u306b\u8a00\u308f\u308c\u3066\u3044\u308b\u300c\uff15\u5e74\u306b\uff11\u56de\u304f\u3089\u3044\u306f\u8abf\u67fb\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u52b9\u7387\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u5bfe\u8c61\u306e\u9078\u5b9a\u7b49\u306e\u5b9f\u884c\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u6765\u306a\u3044\u4f01\u696d\u300d\u3068\u300c\u305d\u308c\u3092\u80b2\u3066\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\u300d<\/strong><\/h4>\n<p>\u3067\u306f\u3001\u300c\u5229\u76ca\u304c\u51fa\u3066\u3044\u3066\u3082\u7a0e\u52d9\u8abf\u67fb\u304c\u6765\u306a\u3044\u4e2d\u5c0f\u4f01\u696d\u300d\u3068\u3044\u3046\u306e\u306f\u3042\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u7b46\u8005\u306e\u77e5\u308b\u3001\u3042\u308b\u4e2d\u5805\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306f\u300110\u540d\u7a0b\u5ea6\u306e\u8077\u54e1\u3092\u6709\u3057\u6570\u591a\u304f\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3092\u6307\u5c0e\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u3053\u6570\u5e74\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304c\u7a0e\u52d9\u8abf\u67fb\u3092\u4e00\u5207\u53d7\u3051\u3066\u3044\u306a\u3044\u3001\u3068\u3044\u3046\u3068\u3053\u308d\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>\u305d\u306e\u80cc\u666f\u306b\u4f55\u304c\u3042\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u306e\u4e8b\u52d9\u6240\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306e\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u300c\u66f8\u9762\u6dfb\u4ed8\u300d\u3092\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u8aac\u660e\u3092\u3057\u3001\u7406\u89e3\u3092\u5f97\u305f\u4e0a\u3067\u3001\u305d\u306e\u305f\u3081\u306e\u6e96\u5099\u3092\u3057\u3001\u5fb9\u5e95\u6307\u5c0e\u3092\u3057\u3066\u5fc5\u8981\u5341\u5206\u306a\u6839\u62e0\u3092\u78ba\u8a8d\u3057\u3001\u6c7a\u7b97\u53ca\u3073\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u3002\u305d\u306e\u4e0a\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u5b98\u306e\u76ee\u7dda\u3067\u66f8\u9762\u3092\u4f5c\u6210\u3057\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<p>\u91cd\u8981\u306a\u70b9\u306f\u3001\u91d1\u984d\u306e\u91cd\u8981\u6027\u304c\u306a\u3044\u3082\u306e\u306f\u3044\u3044\u52a0\u6e1b\u3067\u3088\u3057\u3068\u306f\u305b\u305a\u3001\u5c11\u984d\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u3082\u304d\u3061\u3093\u3068\u3057\u305f\u51e6\u7406\u3092\u884c\u3063\u3066\u304a\u304f\u3053\u3068\u3067\u3042\u308b\u3002\u3059\u308b\u3068\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u3001\u300c\u3053\u3053\u307e\u3067\u304d\u3061\u3093\u3068\u3057\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u3001\u3053\u306e\u4f1a\u793e\uff08\u6307\u5c0e\u3057\u3066\u3044\u308b\u4f1a\u8a08\u4e8b\u52d9\u6240\uff09\u306e\u7533\u544a\u306b\u306f\u3001\u9593\u9055\u3044\u306f\u306a\u3044\u3067\u3042\u308d\u3046\u300d\u3068\u306e\u5370\u8c61\u3092\u6301\u3064\u3068\u3044\u3046\u3002<\/p>\n<p>\u4e8b\u5b9f\u3001\u3053\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306f\u3001\u73fe\u72b6\u3067\u306f\u7a0e\u52d9\u8abf\u67fb\u901a\u77e5\u524d\u306e\u7a0e\u52d9\u8077\u54e1\u304b\u3089\u7a0e\u7406\u58eb\u3078\u306e\u610f\u898b\u8074\u53d6\u3067\u3001\u3059\u3079\u3066\u7d42\u308f\u3063\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u3092\u3053\u3053\u307e\u3067\u5fb9\u5e95\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u304c\u3042\u308b\u3068\u77e5\u308a\u3001\u7b46\u8005\u3082\u9a5a\u304d\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u7a0e\u7406\u58eb\u3068\u7a0e\u52d9\u5f53\u5c40\u306e\u5354\u529b<\/strong><\/h4>\n<p>\u65e5\u672c\u306e\u4e3b\u8981\u306a\u7a0e\u52d9\u9805\u76ee\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u7b49\u306f\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u3092\u539f\u5247\u3068\u3057\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u7d0d\u7a0e\u8005\u304c\u81ea\u3089\uff11\u5e74\u9593\u306e\u7d4c\u6e08\u6d3b\u52d5\u306e\u53d6\u5f15\u3092\u4f1a\u8a08\u8a18\u9332\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u304d\u6cd5\u4ee4\u306b\u5f93\u3063\u3066\u81ea\u3089\u304c\u8ab2\u7a0e\u6240\u5f97\u3068\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u7533\u544a\u3057\u7d0d\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u9069\u6b63\u306b\u884c\u3046\u3053\u3068\u3092\u652f\u63f4\u3059\u308b\u306e\u304c\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u3067\u3042\u308b\u3002\u7a0e\u7406\u58eb\u306f\u72ec\u7acb\u306e\u7acb\u5834\u3067\u3001\u7d0d\u7a0e\u8005\u306e\u7a0e\u52d9\u4ee3\u7406\u3068\u3057\u3066\u4f1a\u8a08\u5e33\u7c3f\u306e\u6574\u7406\u3084\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa\u3092\u884c\u3046\u3002<br \/>\n\u4e00\u65b9\u3001\u7a0e\u52d9\u5f53\u5c40\u5074\u304c\u3001\u7d0d\u7a0e\u8005\u304c\u7533\u544a\u3057\u305f\u66f8\u9762\u304c\u4e8b\u5b9f\u306b\u57fa\u3065\u304d\u9069\u6b63\u304b\u3064\u9069\u6cd5\u306b\u51e6\u7406\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u5236\u5ea6\u304c\u7a0e\u52d9\u8abf\u67fb\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u3068\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u3069\u3061\u3089\u3082\u9069\u6b63\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u9069\u6cd5\u306a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u3001\u305d\u306e\u76ee\u7684\u3068\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u539f\u7406\u539f\u5247\u3068\u3057\u3066\u3001\u7a0e\u7406\u58eb\u3068\u7a0e\u52d9\u5f53\u5c40\u306e\u4e21\u8005\u304c\u5354\u529b\u3057\u5408\u3063\u3066\u3001\u9069\u6b63\u306a\u7a0e\u52d9\u884c\u653f\u3092\u78ba\u7acb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u3092\u5b9f\u73fe\u3057\u3066\u3044\u308b\u306e\u304c\u3001\u4e0a\u8a18\u3067\u7d39\u4ecb\u3057\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u3042\u308d\u3046\u3002<br \/>\n\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u3053\u3068\u3092\u5b9f\u73fe\u3057\u3046\u308b\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u300d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u300d\u306e\u6709\u52b9\u6d3b\u7528<\/strong><\/h4>\n<p>\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u300d\u306f\u3001\u5e73\u621013\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3068\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u306e\u6539\u6b63\u306b\u3088\u308a\u5927\u5e45\u306b\u6539\u5584\u3055\u308c\u3001\u300c\u7a0e\u52d9\u8abf\u67fb\u300d\u901a\u77e5\u524d\u306b\u3001\u300c\u66f8\u9762\u6dfb\u4ed8\u300d\u3092\u3057\u3001\u304b\u3064\u3001\u300c\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u7a0e\u7406\u58eb\u304b\u3089\u306f\u3001\u5fc5\u305a\u3001\u66f8\u9762\u6dfb\u4ed8\u306b\u95a2\u3059\u308b\u5185\u5bb9\u306b\u3064\u304d\u300c\u610f\u898b\u8074\u53d6\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u305f\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u9078\u5b9a\u306f\u3001\u904e\u53bb\u306e\u4f1a\u8a08\u30c7\u30fc\u30bf\u3084\u7533\u544a\u66f8\u306e\u30c7\u30fc\u30bf\u5206\u6790\u7b49\u306b\u3088\u308a\u3001\u7570\u5e38\u304c\u8a8d\u3081\u3089\u308c\u308b\u4f01\u696d\u3084\u6240\u5f97\u306e\u591a\u3044\u4f01\u696d\u7b49\u304c\u9078\u5b9a\u5bfe\u8c61\u3068\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u306f\u3001\u8abf\u67fb\u5b98\u3068\u3057\u3066\u7a0e\u52d9\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u304c\u4e8b\u5b9f\u306b\u57fa\u3065\u304d\u6b63\u78ba\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3067\u304d\u3001\u7591\u554f\u70b9\u304c\u89e3\u6c7a\u3055\u308c\u308c\u3070\u3001\u672c\u6765\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3063\u305f\u306e\u3068\u540c\u69d8\u306a\u76ee\u7684\u3092\u9054\u6210\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u7279\u306b\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u6f0f\u308c\u304c\u306a\u3044\u304b\u3001\u8cbb\u7528\u306e\u6c34\u5897\u3057\u306f\u306a\u3044\u304b\u304c\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u3001\u7279\u5b9a\u79d1\u76ee\u306e\u8457\u3057\u3044\u5909\u52d5\u306e\u539f\u56e0\u306b\u3064\u3044\u3066\u306f\u5408\u7406\u7684\u306a\u8aac\u660e\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u308c\u3089\u306e\u4e0d\u5b89\u3092\u300c\u66f8\u9762\u6dfb\u4ed8\u300d\u306b\u304a\u3044\u3066\u9069\u5207\u306b\u89e3\u6d88\u3067\u304d\u3001\u7a0e\u52d9\u8077\u54e1\u306b\u5bfe\u3057\u3066\u5b89\u5fc3\u611f\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u81e8\u5834\u8abf\u67fb\u3092\u7701\u7565\u3057\u3046\u308b\u306e\u306f\u5f53\u7136\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u3092\u5177\u4f53\u7684\u306b\u62c5\u4fdd\u3059\u308b\u624b\u7d9a\u3068\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u3067\u306f\u3001\u7a0e\u7406\u58eb\u3078\u306e\u610f\u898b\u8074\u53d6\u6642\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u5fdc\u63a5\u7c3f\uff08\u610f\u898b\u8074\u53d6\u7528\uff09\uff08\u5225\u7d19\uff11\uff09<\/a>\u300d\u304c\u4f5c\u6210\u3055\u308c\u3001\u305d\u306e\u8a18\u8f09\u8981\u9818\u3082\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u610f\u898b\u8074\u53d6\u306e\u7d50\u679c\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u308f\u306a\u3044\u5224\u65ad\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u901a\u77e5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u8074\u53d6\u7d50\u679c\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\uff08\u5225\u7d19\uff12\uff09<\/a>\u300d\u304c\u767a\u884c\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\u300c\u5fdc\u63a5\u7c3f\uff08\u610f\u898b\u8074\u53d6\u7528\uff09\uff08\u5225\u7d19\uff11\uff09\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3078\uff09\u3002<\/span><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-23223\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/shomen-tempu1-1.png\" alt=\"\" width=\"457\" height=\"650\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/shomen-tempu1-1.png 566w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/shomen-tempu1-1-211x300.png 211w\" sizes=\"(max-width: 457px) 100vw, 457px\" \/><\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\"><br \/>\n<\/a><\/p>\n<p><strong>\u300c\u610f\u898b\u8074\u53d6\u7d50\u679c\u306b\u3064\u3044\u3066\u306e\u304a\u77e5\u3089\u305b\uff08\u5225\u7d19\uff12\uff09\u300d<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\uff08\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3078\uff09\u3002<\/span><br \/>\n<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-23224\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/08\/shomen-tempu1-2.png\" alt=\"\" width=\"416\" height=\"650\" \/><\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\"><br \/>\n<\/a><\/p>\n<p>\u3057\u304b\u3057\u3001\u5b9f\u969b\u306b\u306f\u3001\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u4f1a\u8a08\u51e6\u7406\u80fd\u529b\u306b\u4e4f\u3057\u304f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u8a18\u5e33\u4ee3\u884c\u3092\u4f9d\u983c\u3057\u3001\u300c\u4f1a\u8a08\u53ca\u3073\u7a0e\u52d9\u306e\u3053\u3068\u306f\u4f1a\u8a08\u4e8b\u52d9\u6240\u306b\u4efb\u305b\u3066\u3044\u307e\u3059\u300d\u3068\u3044\u3046\u4f01\u696d\u3082\u304b\u306a\u308a\u898b\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3092\u62b1\u3048\u3066\u3044\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3067\u306f\u3001\u5148\u307b\u3069\u7d39\u4ecb\u3057\u305f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306e\u3088\u3046\u306b\u3001\u3059\u3079\u3066\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u300c\u66f8\u9762\u6dfb\u4ed8\u300d\u3092\u884c\u3046\u3053\u3068\u306f\u56f0\u96e3\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u66f8\u9762\u6dfb\u4ed8\u306f\u3001\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u306b\u304a\u3044\u3066\u4f5c\u6210\u3059\u308b\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u5185\u5bb9\u306b\u865a\u507d\u8a18\u8f09\u304c\u3042\u308c\u3070\u3001\u7f70\u5247\u306e\u5bfe\u8c61\u306b\u306a\u308a\u3046\u308b\u3002\u66f8\u9762\u6dfb\u4ed8\u306f\u3001\u7a0e\u7406\u58eb\u81ea\u8eab\u304c\u7a0e\u52d9\u8abf\u67fb\u5b98\u3067\u3042\u308b\u3068\u3057\u305f\u3068\u3057\u3066\u3082\u9069\u5207\u306a\u6839\u62e0\u30fb\u6cd5\u4ee4\u306b\u57fa\u3065\u304d\u6b63\u3057\u304f\u7533\u544a\u3057\u3066\u3044\u308b\u3068\u78ba\u4fe1\u304c\u3082\u3066\u308b\u5185\u5bb9\u3067\u3042\u308b\u3068\u304d\u306b\u306e\u307f\u3001\u6dfb\u4ed8\u53ef\u80fd\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u66f8\u9762\u6dfb\u4ed8\u306fe\u2010Tax\u3068\u6bd4\u8f03\u3057\u3066\u4eba\u6c17\u304c\u306a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3042\u308b\u304c\u3001\u6b21\u56de\u306f\u3001\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u3068\u305d\u306e\u73fe\u72b6\u300d\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u3055\u3066\u3001\u65e5\u672c\u306e\u7533\u544a\u6cd5\u4eba\u6570\u306f\u7d04255\u4e07\u793e\u3067\u3042\u308a\u3001\u305d\u306e\u3046\u3061\u5229\u76ca\u6cd5\u4eba\u306f\u7d0464\u4e07\u793e\uff0825\uff05\uff09\u3067\u3042\u308b\u3002<br \/>\n\u4e00\u65b9\u3001\u7a0e\u52d9\u8077\u54e1\u306f\u7d04\uff15\u4e07\u540d\u3060\u304c\u3001\u305d\u306e\u3046\u3061\u8abf\u67fb\u62c5\u5f53\u8005\u6570\u306f\u9650\u3089\u308c\u308b\u3002<br \/>\n\u3055\u3089\u306b\u6d88\u8cbb\u7a0e\u7b49\u7a0e\u76ee\u306e\u5897\u52a0\u3001\u53d6\u5f15\u306e\u56fd\u969b\u5316\u3001\u91d1\u878d\u53d6\u5f15\u7b49\u53d6\u5f15\u81ea\u4f53\u306e\u8907\u96d1\u5316\u7b49\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u5e73\u621025\u5e74\uff11\u6708\u3088\u308a\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308b\u8abf\u67fb\u624b\u7d9a\u306e\u8ca0\u8377\u7b49\u306b\u3088\u3063\u3066\u3001\u5b9f\u8abf\u7387\u3092\u4e0a\u3052\u308b\u3053\u3068\u306f\u56f0\u96e3\u306b\u306a\u308a\u3064\u3064\u3042\u308b\u3002<br \/>\n\u5e74\u9593\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u4f1a\u793e\u6570\u306f\u7d0414\u4e07\u793e\u3067\u3042\u308a\u3001\u7533\u544a\u6cd5\u4eba\u6570\u306b\u5360\u3081\u308b\u5272\u5408\u306f\u7d04\uff15\uff05\u3002\u5358\u7d14\u8a08\u7b97\u3059\u308b\u3068\u3001\u8abf\u67fb\u306f20\u5e74\u306b\uff11\u56de\u306e\u8a08\u7b97\u306b\u306a\u308b\u3002\u3057\u304b\u3057\u3001\u4eee\u88c5\u30fb\u96a0\u853d\u7b49\u306e\u4e0d\u6b63\u3092\u884c\u3063\u3066\u3044\u308b\u4f01\u696d\u306f\u5225\u3067\u3042\u308b\u304c\u3001\u8d64\u5b57\u4f01\u696d\u306b\u5897\u5dee\u984d\u304c\u51fa\u3066\u3082\u7d50\u5c40\u8d64\u5b57\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u52b9\u7387\u7684\u3067\u306f\u306a\u3044\u3068\u3055\u308c\u308b\u73fe\u72b6\u304c\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[184,177,167,181,290],"tags":[723,126,322],"backnumber":[1709],"series":[1132],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 06:11:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/23210"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=23210"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/23210\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=23210"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=23210"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=23210"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=23210"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=23210"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}