{"id":23583,"date":"2013-09-12T10:16:53","date_gmt":"2013-09-12T01:16:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=23583"},"modified":"2014-02-20T16:27:25","modified_gmt":"2014-02-20T07:27:25","slug":"general-rule-article-42","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-42\/","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\uff12\u56de\u3011\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u30fb\u73fe\u72b6\u3068\u8003\u3048\u65b9\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\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306e\u6982\u8981\u30fb\u73fe\u72b6\u3068\u8003\u3048\u65b9\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\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306e\u7279\u5fb4<\/strong><\/h4>\n<p>\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306f\u3001\u300c<span style=\"color: #333399;\">\u3008\uff11\u3009\u7a0e\u7406\u58eb\u304c\u7d0d\u7a0e\u8005\u306e\u305f\u3081\u306b\u4f1a\u8a08\u30fb\u7a0e\u52d9\u8abf\u6574\u3057\u305f\u51e6\u7406\u306e\u3046\u3061\u3001\u91cd\u8981\u3068\u601d\u308f\u308c\u308b\u4e8b\u9805\u306e\u8aac\u660e\u7b49\u3092\u5b9a\u3081\u3089\u308c\u305f\u66f8\u9762\u306b\u8a18\u8f09\u3057\u3001\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\uff08\u6cd533\u6761\u306e2\uff09<\/span>\u300d\u53ca\u3073\u300c<span style=\"color: #333399;\">\u3008\uff12\u3009\u7a0e\u52d9\u5f53\u5c40\u306f\u3001\u4e8b\u524d\u544a\u77e5\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u3001\u305d\u306e\u6dfb\u4ed8\u66f8\u9762\u306e\u5185\u5bb9\u306b\u3064\u304d\u3001\u7a0e\u7406\u58eb\u304b\u3089\u610f\u898b\u8074\u53d6\uff08\u6cd535\u6761\uff09\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u4e0d\u8981\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u7701\u7565\u3059\u308b<\/span>\u300d\u3068\u3044\u3046\u4e00\u9023\u306e\u5236\u5ea6\u306e\u3053\u3068\u3092\u3044\u3046\u3002<br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce8\uff1a\u4e0a\u8a18\u6587\u4e2d\u30ab\u30c3\u30b3\u5185\u306e\u300c\u6cd5\u300d\u3068\u306f\u300c\u7a0e\u7406\u58eb\u6cd5\u300d\u3092\u610f\u5473\u3059\u308b\u3002\uff09<\/span><\/p>\n<p>\u305d\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u6b21\u306e\u70b9\u3092\u6319\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u7a0e\u7406\u58eb\u304c\u81ea\u3089\u306e\u8cac\u4efb\u3067\u4f5c\u6210\u3059\u308b\u3002\u4f1a\u8a08\u30fb\u7a0e\u52d9\u8abf\u6574\u306b\u5fc5\u8981\u306a\u8a3c\u62e0\u66f8\u985e\u3092\u81ea\u3089\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u3046\u3061\u306e\u91cd\u8981\u6027\u306e\u9ad8\u3044\u4e8b\u9805\u3092\u8a18\u8ff0\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u6240\u5b9a\u306e\u69d8\u5f0f\u304c\u3042\u308a\u3001\u305d\u306e\u7bc4\u56f2\u3067\u306e\u307f\u8a18\u8ff0\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8abf\u67fb\u5b98\u306e\u89b3\u70b9\u304b\u3089\u3001\u91cd\u8981\u6027\u306e\u9ad8\u3044\u3082\u306e\u306b\u9650\u3063\u3066\u8a18\u8ff0\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\uff08\u4e0b\u8a18\u69d8\u5f0f\u53c2\u7167\uff09\u3002<\/p>\n<p><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><\/p>\n<p style=\"text-align: center;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/zeirishi\/pdf\/02_2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-23584\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-1.png\" alt=\"\" width=\"346\" height=\"500\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-1.png 592w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-1-207x300.png 207w\" sizes=\"(max-width: 346px) 100vw, 346px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u8a18\u8ff0\u3059\u3079\u304d\u4e3b\u306a\u5185\u5bb9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-2.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-23585\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-2.png\" alt=\"\" width=\"650\" height=\"88\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-2.png 825w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/shomen-tempu2-2-300x40.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff21\uff09<\/strong>\u3000\u8abf\u67fb\u5bfe\u8c61\u5019\u88dc\u306e\u9078\u5b9a<\/span>\uff1a\u7a0e\u52d9\u5f53\u5c40\u304c\u3001\u7533\u544a\u66f8\u7b49\u306e\u8cc7\u6599\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u5bfe\u8c61\u7d0d\u7a0e\u8005\u306e\u5019\u88dc\u3092\u9078\u629e\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff22\uff09<\/strong>\u3000\u610f\u898b\u8074\u53d6\u306e\u65e8\u306e\u9023\u7d61<\/span>\uff1a\u7a0e\u52d9\u5f53\u5c40\u304c\u7a0e\u7406\u58eb\uff08\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3068\u66f8\u9762\u6dfb\u4ed8\u3057\u305f\uff09\u306b\u610f\u898b\u8074\u53d6\u3059\u308b\u65e8\u3092\u901a\u77e5\uff08\u96fb\u8a71\u9023\u7d61\uff09\uff08\u7a0e\u52d9\u8abf\u67fb\u4e88\u544a\u901a\u77e5\u4e88\u5b9a\u65e5\u306e\uff11\uff5e\uff12\u9031\u9593\u524d\u304f\u3089\u3044\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff23\uff09<\/strong>\u3000\u610f\u898b\u8074\u53d6\uff08\u610f\u898b\u9673\u8ff0\uff09<\/span>\uff1a\u539f\u5247\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u3067\u610f\u898b\u8074\u53d6\u3055\u308c\u308b\uff08\u9060\u9694\u5730\u3084\u5185\u5bb9\u304c\u7c21\u5358\u306a\u3082\u306e\u306f\u96fb\u8a71\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308b\uff09\u3002\u610f\u898b\u8074\u53d6\u306f\u3001\u7a0e\u52d9\u5f53\u5c40\u3068\u7a0e\u7406\u58eb\u306e\u307f\u3067\u884c\u308f\u308c\u3001\u7d0d\u7a0e\u8005\u306e\u966a\u5e2d\u306f\u306a\u3044\uff08\u3042\u304f\u307e\u3067\u3082\u7d0d\u7a0e\u8005\u306e\u4ee3\u7406\u3068\u3057\u3066\u3001\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u3067\u884c\u308f\u308c\u308b\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\uff24\uff09<\/strong>\u3000\u7a0e\u52d9\u8abf\u67fb\u7701\u7565\u306e\u901a\u77e5<\/span>\uff1a\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u7a0e\u7406\u58eb\u306b\u901a\u77e5\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff25\uff09<\/span><\/strong><span style=\"color: #333399;\">\u3000\u7a0e\u52d9\u8abf\u67fb\uff08\u81e8\u5834\u8abf\u67fb\uff09\u901a\u77e5<\/span>\uff1a\u610f\u898b\u8074\u53d6\uff08\u610f\u898b\u9673\u8ff0\uff09\u3067\u89e3\u6c7a\u3057\u306a\u3044\u4e8b\u9805\u304c\u3042\u308b\u5834\u5408\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u7a0e\u7406\u58eb\u3068\u7d0d\u7a0e\u8005\u3068\u306e\u4e21\u65b9\u306b\u7a0e\u52d9\u5f53\u5c40\u3088\u308a\u3001\u901a\u77e5\u3055\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u7a0b\u304c\u7d44\u307e\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000 \u7a0e\u52d9\u8abf\u67fb\u306b\u306f\u3001\u4e8b\u524d\u901a\u77e5\u7a0e\u52d9\u8abf\u67fb\u3068\u975e\u901a\u77e5\u7a0e\u52d9\u8abf\u67fb\u304c\u3042\u308b\u3002\u4e0a\u8a18\u306e\u610f\u898b\u8074\u53d6\u306f\u3001\u4e8b\u524d\u901a\u77e5\u7a0e\u52d9\u8abf\u67fb\u306e\u5834\u5408\u306e\u307f\u3067\u3042\u308b\u3002\u975e\u901a\u77e5\u7a0e\u52d9\u8abf\u67fb\u3068\u306f\u3001\u4e88\u3081\u901a\u77e5\u3059\u308b\u3068\u8cc7\u6599\u7b49\u306e\u5ec3\u68c4\u7b49\u306e\u304a\u305d\u308c\u7b49\u304c\u3042\u308b\u305f\u3081\u306b\u4e88\u544a\u306a\u3057\u3067\u884c\u3046\u7a0e\u52d9\u8abf\u67fb\u3067\u3042\u308a\u3001\u4e0d\u6b63\u3084\u96a0\u853d\u7b49\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u901a\u5e38\u306e\u7d0d\u7a0e\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u3042\u308a\u5f97\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u66f8\u9762\u6dfb\u4ed8\u306e\u666e\u53ca\u7387\u3068\u305d\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u3053\u306e\u66f8\u9762\u6dfb\u4ed8\u306e\u666e\u53ca\u7387\u306f\u3001\u73fe\u72b6\u3067\u306f\u6975\u3081\u3066\u4f4e\u3044\u72b6\u6cc1\u3067\u3042\u308b\u3002\u8ca1\u52d9\u7701\u8cc7\u6599\u306b\u3088\u308b\u3068\u3001\u5e73\u621023\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306e\u300c\u66f8\u9762\u6dfb\u4ed8\u300d\u5272\u5408\u306f\u30017.4\uff05\uff08\u524d\u4e8b\u696d\u5e74\u5ea67.0\uff05\uff09\u3067\u3042\u308a\u3001e\u2010Tax\u306e\u5229\u7528\u738752.7\uff05\u3068\u6bd4\u8f03\u3059\u308b\u3068\u4f4e\u8ff7\u3057\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/policy_evaluation\/nta\/fy2011\/evaluation\/happyo.html\" target=\"_blank\">\u5e73\u621023\u4e8b\u52d9\u5e74\u5ea6 \u56fd\u7a0e\u5e81\u304c\u9054\u6210\u3059\u3079\u304d\u76ee\u6a19\u306b\u5bfe\u3059\u308b\u5b9f\u7e3e\u306e\u8a55\u4fa1\u66f8<\/a>\u300d\u5e73\u621024\u5e7410\u670831\u65e5\u4ed8\uff09\u3002<\/p>\n<p>\u66f8\u9762\u6dfb\u4ed8\u5236\u5ea6\u306f\u5e73\u621013\u5e74\u3088\u308a\u5236\u5ea6\u5316<span style=\"font-size: 12px;\">\uff08\u6ce8\uff09<\/span>\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u666e\u53ca\u7387\u304c\u4f4e\u3044\u7406\u7531\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u7a0e\u7406\u58eb\u306e\u5fc3\u7406\u304c\u3042\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\uff08\u6ce8\uff1a\u300c\u7a0e\u52d9\u8abf\u67fb\u524d\u610f\u898b\u8074\u53d6\u300d\u5236\u5ea6\u3092\u6709\u3057\u306a\u3044\u66f8\u9762\u6dfb\u4ed8\u306f\u3001\u662d\u548c31\u5e74\u3088\u308a\u3042\u3063\u305f\u304c\u3001\u30e1\u30ea\u30c3\u30c8\u304c\u7121\u304f\u3001\u307b\u3068\u3093\u3069\u5229\u7528\u3055\u308c\u306a\u304b\u3063\u305f\u3002\uff09<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u624b\u9593\u304c\u304b\u304b\u308b\u308f\u308a\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u611f\u3058\u3089\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u624b\u306e\u5185\u3092\u7a0e\u52d9\u7f72\u306b\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3001\u304b\u3048\u3063\u3066\u7a0e\u52d9\u8abf\u67fb\u306e\u304d\u3063\u304b\u3051\u3092\u4f5c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u66f8\u9762\u6dfb\u4ed8\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5e38\u306b\u7701\u7565\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u5fc5\u8981\u306a\u60c5\u5831\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u63d0\u4f9b\u3059\u308c\u3070\u5341\u5206\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u81ea\u8a08\u5316\u304c\u9032\u3093\u3067\u3044\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306b\u6319\u3052\u305f\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u5bfe\u3059\u308b\u7b46\u8005\u306e\u8003\u3048\u3092\u4ee5\u4e0b\u306b\u8a18\u8ff0\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460\u3000\u624b\u9593\u304c\u304b\u304b\u308b\u308f\u308a\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u611f\u3058\u3089\u308c\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u66f8\u9762\u306e\u4f5c\u6210\u306f\u4f59\u5206\u624b\u6570\u304c\u304b\u304b\u308b\u3002\u3057\u304b\u3057\u3001\u4e00\u5ea6\u3001\u5b9f\u884c\u3059\u308c\u3070\u3001\u30b3\u30c4\u3092\u3064\u304b\u307f\u3001\u7d0d\u7a0e\u8005\u3068\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u53cc\u65b9\u306e\u52b9\u7387\u5316\u306b\u5411\u304b\u3046\u304d\u3063\u304b\u3051\u306b\u306a\u308a\u3046\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u203b\u305f\u3060\u3057\u3001\u7701\u529b\u5316\u306e\u5de5\u592b\u304c\u5fc5\u8981\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461\u3000\u624b\u306e\u5185\u3092\u7a0e\u52d9\u7f72\u306b\u516c\u958b\u3059\u308b\u3053\u3068\u3067\u3001\u304b\u3048\u3063\u3066\u7a0e\u52d9\u8abf\u67fb\u306e\u304d\u3063\u304b\u3051\u3092\u4f5c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u6b63\u3057\u3044\u51e6\u7406\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u793a\u3059\u308b\u306e\u3067\u3042\u308a\u3001\u305d\u308c\u3092\u516c\u958b\u3057\u305f\u3068\u3057\u3066\u3082\u7a0e\u52d9\u8abf\u67fb\u306e\u304d\u3063\u304b\u3051\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u203b\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u306a\u304f\u3001\u6b63\u3057\u3044\u51e6\u7406\u3092\u3057\u3066\u3044\u308c\u3070\u554f\u984c\u306f\u751f\u3058\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462\u3000\u66f8\u9762\u6dfb\u4ed8\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5e38\u306b\u7701\u7565\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u610f\u898b\u8074\u53d6\u306f\u66f8\u9762\u6dfb\u4ed8\u306b\u8a18\u8f09\u3057\u305f\u5185\u5bb9\u306b\u95a2\u3057\u3066\u884c\u308f\u308c\u308b\u306e\u3067\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u305d\u308c\u4ee5\u5916\u306e\u8abf\u67fb\u5bfe\u8c61\u9805\u76ee\u306e\u78ba\u8a8d\u3092\u5fc5\u8981\u3068\u3059\u308b\u5834\u5408\u3084\u610f\u898b\u9673\u8ff0\u306b\u3088\u3063\u3066\u3082\u672a\u3060\u7591\u554f\u304c\u89e3\u3051\u306a\u3044\u3068\u611f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u308b\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7bc4\u56f2\u306f\u4e0d\u660e\u70b9\u306b\u9650\u5b9a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u8abf\u67fb\u671f\u9593\u306e\u77ed\u7e2e\u306b\u306a\u308b\u53ef\u80fd\u6027\u306f\u9ad8\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u203b\u9069\u5207\u306a\u624b\u7d9a\u306e\u4e0b\u306b\u66f8\u9762\u6dfb\u4ed8\u3092\u3059\u308b\u3053\u3068\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7701\u7565\u3084\u8abf\u67fb\u671f\u9593\u306e\u77ed\u7e2e\u306b\u3064\u306a\u304c\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463\u3000\u5fc5\u8981\u306a\u60c5\u5831\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u63d0\u4f9b\u3059\u308c\u3070\u5341\u5206\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u6642\u9593\u3068\u8ca0\u62c5\u304c\u304b\u304b\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u907f\u3051\u3089\u308c\u308b\u306e\u306a\u3089\u907f\u3051\u305f\u65b9\u304c\u7121\u96e3\u3067\u3042\u308b\u3002\u60c5\u5831\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u3082\u3001\u76f4\u63a5\u81e8\u5834\u8abf\u67fb\u3088\u308a\u3082\u7a0e\u7406\u58eb\u3092\u901a\u3057\u3066\u63d0\u4f9b\u3059\u308b\u65b9\u304c\u4e0d\u5fc5\u8981\u306a\u8cc7\u6599\u306e\u63d0\u4f9b\u306b\u3088\u308b\u8aac\u660e\u304c\u7701\u7565\u3067\u304d\u6642\u9593\u77ed\u7e2e\u306b\u3064\u306a\u304c\u308a\u3046\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u203b\u66f8\u9762\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u7701\u7565\u306e\u30c1\u30e3\u30f3\u30b9\u304c\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464\u3000\u81ea\u8a08\u5316\u304c\u9032\u3093\u3067\u3044\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u81ea\u8a08\u5316\uff08\u7d0d\u7a0e\u8005\u30fb\u81ea\u3089\u304c\u4f1a\u8a08\u8a18\u5e33\u5b9f\u52d9\u3092\u884c\u3046\u3053\u3068\uff09\u306b\u306f\u4f1a\u8a08\u4e8b\u52d9\u6240\u3068\u7d0d\u7a0e\u8005\u53cc\u65b9\u306e\u610f\u8b58\u6539\u9769\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u305d\u306e\u5b9f\u73fe\u306b\u306f\u6642\u9593\u304c\u304b\u304b\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 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style=\"color: #6495ed;\">\u2461<\/span>\u3000\u8457\u3057\u304f\u5909\u52d5\u306e\u3042\u3063\u305f\u79d1\u76ee\u306b\u3064\u304d\u3001\u305d\u306e\u539f\u56e0\u3092\u78ba\u8a8d\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u3068\u4e00\u7dd2\u306b\u7d0d\u7a0e\u8005\u306e\u7d4c\u55b6\u72b6\u6cc1\u306e\u5909\u5316\u3092\u78ba\u8a8d\u3067\u304d\u3001\u7d4c\u55b6\u6307\u5c0e\u306e\u8981\u56e0\u306b\u306a\u308a\u3046\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6495ed;\">\u2462<\/span>\u3000\u7a0e\u52d9\u76f8\u8ac7\u3092\u8a18\u8ff0\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u6307\u5c0e\u5185\u5bb9\u304c\u660e\u78ba\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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#6495ed;\">\u2466<\/span>\u3000\u4e0a\u8a18<span style=\"color: #6495ed;\">\u2465<\/span>\u306e\u624b\u7d9a\u306e\u672b\u3001\u7a0e\u52d9\u5f53\u5c40\u304c\u81e8\u5834\u8abf\u67fb\u4e0d\u8981\u3068\u5224\u65ad\u3057\u305f\u3089\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u7701\u7565\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #6495ed;\">\u2467<\/span>\u3000\u610f\u898b\u8074\u53d6\u6642\u306b\u4fee\u6b63\u3059\u3079\u304d\u4e8b\u9805\u306b\u6c17\u3065\u3044\u3066\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/jimu-unei\/hojin\/090401\/01.htm\" target=\"_blank\">\u4e8b\u52d9\u904b\u55b6\u6307\u91dd<\/a>\u5e73\u621024\u5e7412\u6708\u6539\u6b63\uff09\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u4e8b\u524d\u901a\u77e5\u7a0e\u52d9\u8abf\u67fb\u304c\u7701\u7565\u3055\u308c\u3046\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u305d\u308c\u306a\u308a\u306e\u624b\u9806\u3068\u6e96\u5099\u671f\u9593\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u81ea\u8a08\u5316\u7387\u306e\u5897\u52a0\u554f\u984c\u3084\u8d64\u5b57\u4f1a\u793e\u306e\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u8ca0\u62c5\u3092\u304b\u3051\u3066\u3001\u300c\u66f8\u9762\u6dfb\u4ed8\u300d\u306e\u305f\u3081\u306e\u624b\u7d9a\u3092\u4fc3\u3059\u306e\u306f\u3069\u3046\u304b\u7b49\u3001\u5b9f\u52d9\u7684\u306a\u56f0\u96e3\u3055\u3082\u7acb\u3061\u306f\u3060\u304b\u308b\u3002<\/p>\n<p>\u66f8\u9762\u6dfb\u4ed8\u306f\u3001\u7a0e\u7406\u58eb\u306e\u610f\u601d\u3067\u4efb\u610f\u306b\u884c\u3046\u3082\u306e\u3067\u3042\u308a\u3001\u7121\u7406\u3092\u3057\u3066\u884c\u3046\u3082\u306e\u3067\u306f\u306a\u3044\u3002<br \/>\n\u3057\u304b\u3057\u3001\u66f8\u9762\u6dfb\u4ed8\u306b\u30c1\u30e3\u30ec\u30f3\u30b8\u3059\u308b\u3053\u3068\u306f\u3001\u7a0e\u7406\u58eb\u53ca\u3073\u7d0d\u7a0e\u8005\u53cc\u65b9\u306b\u3068\u3063\u3066\u3001\u3088\u308a\u8cea\u306e\u9ad8\u3044\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304f\u6a5f\u4f1a\u3068\u306a\u308a\u3001\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u306b\u5bfe\u3059\u308b\u4fe1\u7528\u5ea6\u3082\u4e0a\u6607\u3059\u308b\u6a5f\u4f1a\u3068\u306a\u308a\u3046\u308b\u3002<\/p>\n<p>\u6b21\u56de\u306f\u3001\u300c\u610f\u898b\u8074\u53d6\u306e\u5bfe\u7b56\uff08\u7559\u610f\u70b9\uff09\u300d\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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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