{"id":23439,"date":"2013-09-05T10:16:34","date_gmt":"2013-09-05T01:16:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=23439"},"modified":"2014-02-20T16:31:45","modified_gmt":"2014-02-20T07:31:45","slug":"corporation-article-112","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-112\/","title":{"rendered":"\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u8a66\u9a13\u7814\u7a76\u306e\u7bc4\u56f2\u30fb\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8a66\u9a13\u7814\u7a76\u306e\u7bc4\u56f2\u30fb\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u5c71\u7530\uff06\u30d1\u30fc\u30c8\u30ca\u30fc\u30ba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5409\u6fa4\u3000\u5927\u8f14<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306e<a title=\"\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u904e\u5e74\u5ea6\u6539\u6b63\u306e\u6d41\u308c\u3092\u6574\u7406\u3059\u308b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-102\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u306f\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5236\u5ea6\u6982\u8981\u3068\u6539\u6b63\u306e\u5909\u9077\u3092\u3001<a title=\"\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5404\u5236\u5ea6\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u6574\u7406\u3059\u308b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-108\/\" target=\"_blank\">\u7b2c\uff12\u56de<\/a>\u306f\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u304d\u305f\u3002<br \/>\n\u4eca\u56de\u304b\u3089\u306f\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u9069\u7528\u306b\u3042\u305f\u308a\u3001\u5b9f\u52d9\u4e0a\u7559\u610f\u3059\u3079\u304d\u70b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u3092\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u5b9f\u52d9\u4e0a\u7559\u610f\u3059\u3079\u304d\u70b9\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u8a66\u9a13\u7814\u7a76\u8cbb\u300d\u306b\u95a2\u3059\u308b\u6b21\u306e\uff13\u70b9\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:#F5F5F5;color:#000000;border-color:#000080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff11\uff09\u3000\u8a66\u9a13\u7814\u7a76\u306e\u7bc4\u56f2<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff12\uff09\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff13\uff09\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d<\/span><\/p>\n<\/div>\n<p>\u4eca\u56de\u306f<span style=\"color: #333399;\">\uff08\uff11\uff09\uff08\uff12\uff09<\/span>\u306b\u95a2\u3059\u308b\u4e00\u822c\u7684\u306a\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u8003\u3048\u65b9\u3092\u89e3\u8aac\u3057\u3001<span style=\"color: #333399;\">\uff08\uff13\uff09<\/span>\u306f\u6b21\u56de\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u8a66\u9a13\u7814\u7a76\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u3092\u8ff0\u3079\u308b\u524d\u306b\u3001\u307e\u305a\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306e\u7bc4\u56f2\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd542\u6761\u306e4\u7b2c12\u98051\u53f7\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u610f\u7fa9\u300d\u3067\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u300c\u8a66\u9a13\u7814\u7a76\u300d\u3092\u300c\u88fd\u54c1\u306e\u88fd\u9020\u306b\u95a2\u3059\u308b\u8a66\u9a13\u7814\u7a76\u300d\u300c\u6280\u8853\u306e\u6539\u826f\u30fb\u8003\u6848\u30fb\u767a\u660e\u306b\u95a2\u3059\u308b\u8a66\u9a13\u7814\u7a76\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u8a66\u9a13\u7814\u7a76\u306b\u8a72\u5f53\u3059\u308b\u652f\u51fa\u3067\u3042\u308c\u3070\u3001\u5f53\u8a72\u8a66\u9a13\u7814\u7a76\u306e\u5185\u5bb9\u304c\u3001\u4f8b\u3048\u3070\u88fd\u54c1\u306e\u6539\u826f\u8a66\u9a13\u7b49\u306e\u901a\u5e38\u306e\u8a66\u9a13\u7814\u7a76\u53c8\u306f\u958b\u767a\u7684\u306a\u8a66\u9a13\u7814\u7a76\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5185\u5bb9\u3092\u554f\u308f\u305a\u5f53\u8a72\u652f\u51fa\u306e\u3059\u3079\u3066\u304c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u3001\u8a66\u9a13\u7814\u7a76\u306b\u8a72\u5f53\u3059\u308b\u652f\u51fa\u3092\u57fa\u790e\u7814\u7a76\u3001\u5fdc\u7528\u7814\u7a76\u3001\u5de5\u696d\u5316\u7814\u7a76\u306e\u3044\u305a\u308c\u304b\u306e\u6bb5\u968e\u3067\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u5f53\u8a72\u652f\u51fa\u306f\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u65e7\u662d\u548c28.12.16\u76f4\u6cd51-136\u901a\u9054\u53c2\u7167<span style=\"color: #b22222;\">\u203b<\/span>\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u662d\u548c28.12.16\u76f4\u6cd51-136\u901a\u9054\u306f\u3001\u662d\u548c44\u5e74\u306e\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u5168\u6587\u6539\u6b63\u306e\u969b\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/05\/05_01_02.htm\" target=\"_blank\">\u6cd5\u57fa\u901a5-1-4<\/a>\u300d\u3092\u65b0\u305f\u306b\u5b9a\u3081\u305f\u3053\u3068\u304b\u3089\u3001\u5ec3\u6b62\u3055\u308c\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u7d4c\u55b6\u7d44\u7e54\u6539\u5584\u306e\u305f\u3081\u306e\u8003\u6848\u3084\u8ca9\u58f2\u6280\u8853\u306e\u6539\u826f\u306e\u3088\u3046\u306b\u3001\u88fd\u54c1\u306e\u88fd\u9020\u3001\u6280\u8853\u306e\u6539\u826f\u30fb\u8003\u6848\u30fb\u767a\u660e\u306b\u95a2\u9023\u306e\u306a\u3044\u8a66\u9a13\u7814\u7a76\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u3089\u306e\u652f\u51fa\u304c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u306f\u3001\u7a0e\u52d9\u4e0a\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u5e38\u8b58\u306b\u5f93\u3063\u3066\u305d\u306e\u5224\u65ad\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"text-decoration: underline;\">\u63aa\u6cd542\u306e4\u246b\u4e00\u3000\u8a66\u9a13\u7814\u7a76\u8cbb<\/span><br \/>\n\u88fd\u54c1\u306e\u88fd\u9020\u53c8\u306f\u6280\u8853\u306e\u6539\u826f\u3001\u8003\u6848\u82e5\u3057\u304f\u306f\u767a\u660e\u306b\u4fc2\u308b\u8a66\u9a13\u7814\u7a76\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee427\u6761\u306e4\u7b2c6\u9805\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\">\u63aa\u4ee427\u306e4\u2465<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3046\u305f\u3081\u306b\u8981\u3059\u308b\u539f\u6750\u6599\u8cbb\u3001\u4eba\u4ef6\u8cbb<span style=\"font-size: 12px;\">\uff08\u5c02\u9580\u7684\u77e5\u8b58\u3092\u3082\u3063\u3066\u5f53\u8a72\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b\u5c02\u3089\u5f93\u4e8b\u3059\u308b\u8005\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/span>\u53ca\u3073\u7d4c\u8cbb<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u4ed6\u306e\u8005\u306b\u59d4\u8a17\u3057\u3066\u884c\u3046\u6cd5\u4eba<span style=\"font-size: 12px;\">\uff08\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u3092\u542b\u3080\u3002\uff09<\/span>\u306e\u5f53\u8a72\u8a66\u9a13\u7814\u7a76\u306e\u305f\u3081\u306b\u5f53\u8a72\u59d4\u8a17\u3092\u53d7\u3051\u305f\u8005\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u8cbb\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e09\u3000\u6280\u8853\u7814\u7a76\u7d44\u5408\u6cd5\u7b2c9\u6761\u7b2c1\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u8ce6\u8ab2\u3055\u308c\u308b\u8cbb\u7528<\/p>\n<\/div>\n<p>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u306b\u304a\u3051\u308b\u300c\u4eba\u4ef6\u8cbb\u300d\u306e\u610f\u7fa9\u306f\u3001\u5b9f\u52d9\u4e0a\u7559\u610f\u3059\u3079\u304d\u70b9\u306e\u4e00\u3064\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u7a3f\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u4eba\u4ef6\u8cbb\u300d\u306e\u610f\u7fa9\u3092\u89e3\u8aac\u3057\u3066\u3044\u304f\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u4eba\u4ef6\u8cbb\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_42_04a.htm\" target=\"_blank\">\u63aa\u901a42\u306e4\uff081\uff09-3<\/a>\u306b\u306f\u300c\u4eba\u4ef6\u8cbb\u300d\u306e\u610f\u7fa9\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n\u3053\u306e\u901a\u9054\u306f\u662d\u548c53\u5e74\u306b\u6539\u6b63\u3055\u308c\u3066\u304a\u308a\u3001\u6539\u6b63\u524d\u306e\u65e7\u63aa\u901a42\u306e3-1\u3067\u306f\u300c\u4eba\u4ef6\u8cbb\u300d\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"text-decoration: underline;\">\u65e7\u63aa\u901a42\u306e3-1<\/span><br \/>\n\u63aa\u7f6e\u6cd5\u4ee4\u30fb\u30fb\u30fb\u306b\u898f\u5b9a\u3059\u308b\u300c<span style=\"text-decoration: underline;\"><span style=\"color: #333399; text-decoration: underline;\">\u5c02\u3089\u5f53\u8a72\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u8005<\/span><\/span>\u300d\u306b\u306f\u76f4\u63a5\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u3066\u3044\u308b\u8005\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u4f8b\u3048\u3070\u3001\u7814\u7a76\u6240\u306b\u5c02\u5c5e\u3059\u308b\u4e8b\u52d9\u8077\u54e1\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u662d\u548c53\u5e74\u306e\u6539\u6b63\u5f8c\u3001\u73fe\u884c\u306e\u63aa\u901a42\u306e4\uff081\uff09-3\u3067\u306f\u300c\u4eba\u4ef6\u8cbb\u300d\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"text-decoration: underline;\">\u63aa\u901a42\u306e4\uff081\uff09-3<\/span><br \/>\n\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e4\u7b2c12\u9805\u7b2c1\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\uff08\u4ee5\u4e0b\u300c\u8a66\u9a13\u7814\u7a76\u8cbb\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u542b\u307e\u308c\u308b\u4eba\u4ef6\u8cbb\u306f\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u5c02\u9580\u7684\u77e5\u8b58\u3092\u3082\u3063\u3066\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b\u5c02\u3089\u5f93\u4e8b\u3059\u308b\u8005<\/span>\u306b\u4fc2\u308b\u3082\u306e\u3092\u3044\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u305f\u3068\u3048\u7814\u7a76\u6240\u7b49\u306b\u5c02\u5c5e\u3059\u308b\u8005\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u4f8b\u3048\u3070\u4e8b\u52d9\u8077\u54e1\u3001\u5b88\u885b\u3001\u904b\u8ee2\u624b\u7b49\u306e\u3088\u3046\u306b\u8a66\u9a13\u7814\u7a76\u306b\u76f4\u63a5\u5f93\u4e8b\u3057\u3066\u3044\u306a\u3044\u8005\u306b\u4fc2\u308b\u3082\u306e\u306f\u3001\u3053\u308c\u306b\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u662d\u548c53\u5e74\u306e\u6539\u6b63\u306b\u3088\u308a<span style=\"color: #333399;\">\u300c\u5c02\u3089\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u8005\u300d<\/span>\u304b\u3089<span style=\"color: #b22222;\">\u300c\u5c02\u9580\u7684\u77e5\u8b58\u3092\u3082\u3063\u3066\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b\u5c02\u3089\u5f93\u4e8b\u3059\u308b\u8005\u300d<\/span>\u306b\u6539\u3081\u3089\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4f01\u696d\u5185\u306e\u72ec\u7acb\u3057\u305f\u7814\u7a76\u6240\u306e\u4e8b\u52d9\u8077\u54e1\u7b49\u306e\u4eba\u4ef6\u8cbb\u306f\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3001\u7814\u7a76\u3092\u7d71\u62ec\u3059\u308b\u7ba1\u7406\u8077\u3084\u5c02\u9580\u7684\u77e5\u8b58\u3092\u6709\u3059\u308b\u7814\u7a76\u88dc\u52a9\u8005\u306e\u4eba\u4ef6\u8cbb\u304c\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u300c\u5c02\u3089\u300d\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u63aa\u901a42\u306e4\uff081\uff09-3\u306e\u300c\u30fb\u30fb\u30fb\u5c02\u9580\u7684\u77e5\u8b58\u3092\u3082\u3063\u3066\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u5c02\u3089<\/span><\/span>\u5f93\u4e8b\u3059\u308b\u8005\u30fb\u30fb\u30fb\u300d\u306b\u304a\u3051\u308b<span style=\"color: #b22222;\">\u300c\u5c02\u3089\u300d<\/span>\u306e\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0b\u8a18\u306e\u53d6\u6271\u3044\u304c\u56fd\u7a0e\u5e81\u304b\u3089\u767a\u9063\u3055\u308c\u3066\u3044\u308b\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/hojin\/031225\/01.htm\" target=\"_blank\">\u8a66\u9a13\u7814\u7a76\u8cbb\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u4eba\u4ef6\u8cbb\u306b\u4fc2\u308b\u300c\u5c02\u3089\u300d\u8981\u4ef6\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u901a\u77e5\uff09<\/a>\u300d\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u8a66\u9a13\u7814\u7a76\u8cbb\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u4eba\u4ef6\u8cbb\u306b\u4fc2\u308b\u300c\u5c02\u3089\u300d\u8981\u4ef6\u306e\u8003\u3048\u65b9<\/strong><\/p>\n<p style=\"text-align: center;\">\u8a18<\/p>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4\u7b2c5\u6761\u306e3\u7b2c12\u9805\u7b2c1\u53f7\u3001\u7b2c27\u6761\u306e4\u7b2c9\u9805\u7b2c1\u53f7\u53ca\u3073\u7b2c39\u6761\u306e39\u7b2c10\u9805\u7b2c1\u53f7\u306b\u898f\u5b9a\u3055\u308c\u308b\u300c\u5c02\u9580\u7684\u77e5\u8b58\u3092\u3082\u3063\u3066\u5f53\u8a72\u8a66\u9a13\u7814\u7a76\u306e\u696d\u52d9\u306b\u5c02\u3089\u5f93\u4e8b\u3059\u308b\u8005\u300d\u3068\u306f\u3001\u8a66\u9a13\u7814\u7a76\u90e8\u9580\u306b\u5c5e\u3057\u3066\u3044\u308b\u8005\u3084\u7814\u7a76\u8005\u3068\u3057\u3066\u306e\u80a9\u66f8\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u8a66\u9a13\u7814\u7a76\u3092\u5c02\u5c5e\u696d\u52d9\u3068\u3059\u308b\u8005\u3084\u3001\u7814\u7a76\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u5168\u671f\u9593\u4e2d\u5f93\u4e8b\u3059\u308b\u8005\u306e\u307b\u304b\u3001\u6b21\u306e\u5404\u4e8b\u9805\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u8005\u3082\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u62c5\u5f53\u696d\u52d9\u304c\u8a66\u9a13\u7814\u7a76\u306e\u30d7\u30ed\u30bb\u30b9\u306e\u4e2d\u3067\u6b20\u304b\u305b\u306a\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5f53\u8a72\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u304c\u5f53\u8a72\u62c5\u5f53\u696d\u52d9\u306b\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u305d\u306e\u5f93\u4e8b\u3059\u308b\u5b9f\u614b\u304c\u3001\u304a\u304a\u3080\u306d\u7814\u7a76\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u8a08\u753b\u306b\u6cbf\u3063\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5f93\u4e8b\u671f\u9593\u304c\u30c8\u30fc\u30bf\u30eb\u3068\u3057\u3066\u76f8\u5f53\u671f\u9593\uff08\u304a\u304a\u3080\u306d1\u30f6\u6708\uff08\u5b9f\u50cd20\u65e5\u7a0b\u5ea6\uff09\u4ee5\u4e0a\uff09\u3042\u308b\u3053\u3068\u3002\u3053\u306e\u969b\u3001\u9023\u7d9a\u3057\u305f\u671f\u9593\u5f93\u4e8b\u3059\u308b\u5834\u5408\u306e\u307f\u3067\u306a\u304f\u3001\u62c5\u5f53\u696d\u52d9\u306e\u7279\u6b8a\u6027\u7b49\u304b\u3089\u3001\u5f53\u8a72\u8005\u306e\u62c5\u5f53\u696d\u52d9\u304c\u671f\u9593\u5185\u306b\u9593\u9694\u3092\u7f6e\u304d\u306a\u304c\u3089\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u3001\u5f53\u8a72\u62c5\u5f53\u696d\u52d9\u304c\u884c\u308f\u308c\u308b\u6642\u671f\u306b\u304a\u3044\u3066\u5f53\u8a72\u8005\u304c\u5c02\u5c5e\u7684\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3001\u305d\u308c\u3089\u306e\u671f\u9593\u3092\u30c8\u30fc\u30bf\u30eb\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u5f53\u8a72\u8005\u306e\u62c5\u5f53\u696d\u52d9\u3078\u306e\u5f93\u4e8b\u72b6\u6cc1\u304c\u660e\u78ba\u306b\u533a\u5206\u3055\u308c\u3001\u5f53\u8a72\u62c5\u5f53\u696d\u52d9\u306b\u4fc2\u308b\u4eba\u4ef6\u8cbb\u304c\u9069\u6b63\u306b\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u6b21\u56de\u3082\u5f15\u304d\u7d9a\u304d\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/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\u30fb\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u30fb\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u30fb\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd542\u306e4\u246b\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd542\u6761\u306e4\u7b2c12\u98051\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u7406\u89e3\u3092\u6df1\u3081\u308b\u3015\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u30dd\u30a4\u30f3\u30c8\u6574\u7406\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\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  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\/>\n\u305d\u306e\u305f\u3081\u3001\u305d\u308c\u305e\u308c\u306e\u8a66\u9a13\u7814\u7a76\u306b\u8a72\u5f53\u3059\u308b\u652f\u51fa\u3067\u3042\u308c\u3070\u3001\u5f53\u8a72\u8a66\u9a13\u7814\u7a76\u306e\u5185\u5bb9\u304c\u3001\u4f8b\u3048\u3070\u88fd\u54c1\u306e\u6539\u826f\u8a66\u9a13\u7b49\u306e\u901a\u5e38\u306e\u8a66\u9a13\u7814\u7a76\u53c8\u306f\u958b\u767a\u7684\u306a\u8a66\u9a13\u7814\u7a76\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5185\u5bb9\u3092\u554f\u308f\u305a\u5f53\u8a72\u652f\u51fa\u306e\u3059\u3079\u3066\u304c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u300c\u8a66\u9a13\u7814\u7a76\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\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":[186,177,167,181,290],"tags":[509,510],"backnumber":[1709],"series":[1131],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 14:34:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/23439"}],"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=23439"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/23439\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=23439"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=23439"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=23439"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=23439"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=23439"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}