{"id":237964,"date":"2021-09-30T10:13:57","date_gmt":"2021-09-30T01:13:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=237964"},"modified":"2021-09-30T10:54:35","modified_gmt":"2021-09-30T01:54:35","slug":"corporation-article-1056","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1056\/","title":{"rendered":"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406\u3000\u3010\u5f8c\u7de8\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u5f8c\u7de8\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u837b\u7aaa\u3000\u8f1d\u660e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1051\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a>\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6\uff08\u4ee5\u4e0b\u300c\u672c\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u3088\u308b\u624b\u7d9a\u9762\u3092\u78ba\u8a8d\u3057\u305f\u3002\u4eca\u56de\u306e\u3010\u5f8c\u7de8\u3011\u3067\u306f\u3001\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\u30fb\u76ca\u91d1\u7b97\u5165\uff09\u306b\u4fc2\u308b\u7a0e\u52d9\u51e6\u7406\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u5236\u5ea6\u306e\u628a\u63e1\u306b\u6709\u7528\u3068\u601d\u308f\u308c\u308b\u7bc4\u56f2\u3067\u88dc\u8db3\u3057\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3089\u306f\u3042\u304f\u307e\u3067\u73fe\u6642\u70b9\u3067\u516c\u8868\u6e08\u307f\u306e\u60c5\u5831\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4eca\u5f8c\u306e\u66f4\u65b0\u60c5\u5831\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002\u307e\u305f\u3001\u6587\u4e2d\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u6240\u5c5e\u3059\u308b\u56e3\u4f53\u3084\u7d44\u7e54\u306e\u516c\u5f0f\u898b\u89e3\u3067\u306f\u306a\u304f\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306e\u6982\u8981\u3084\u5168\u4f53\u50cf\u306e\u7406\u89e3\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u516c\u8868\u6642\u70b9\u306e\u8a18\u4e8b\u3067\u3042\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u62d9\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\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>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6\u300d\u7b49\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-148\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6\u300d\u7b49\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\u30fb\u76ca\u91d1\u7b97\u5165\uff09\u306b\u4fc2\u308b\u7a0e\u52d9\u51e6\u7406<\/strong><\/h4>\n<p>2021\u5e74\uff18\u6708\uff12\u65e5\u4ed8\u3067\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei.html\" target=\"_blank\">\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\uff09\u300d\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u672c\u5236\u5ea6\u306e\u624b\u5f15\u304d\u3084\uff31\uff06\uff21\u306a\u3069\u304c\u793a\u3055\u308c\u305f\u3002\u672c\u5236\u5ea6\u306f\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u7b49\u6539\u6b63\u6cd5\uff08\u6539\u6b63\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306a\u3069\u3092\u675f\u306d\u305f\u4e00\u62ec\u6cd5\uff09\u306e\u65bd\u884c\u65e5\uff082021\u5e74\uff18\u6708\uff12\u65e5\uff09\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8cc7\u6599\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u624b\u5f15\u304d\uff1a\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/tebiki.pdf\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u306e\u7d4c\u55b6\u8cc7\u6e90\u306e\u96c6\u7d04\u5316\u306b\u8cc7\u3059\u308b\u7a0e\u5236\u6982\u8981\u30fb\u624b\u5f15\u304d\uff082021\u5e74\uff18\u6708\uff12\u65e5\u66f4\u65b0\uff09<\/a>\u300d<\/li>\n<li>\uff31\uff06\uff21\uff1a\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf\" target=\"_blank\">\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u96c6\uff082021\u5e74\uff19\u670817\u65e5\u66f4\u65b0\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u8ca1\u52d9\u7701\u304c\u516c\u8868\u3057\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\u306e\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/explanation\/p404-757.pdf#page=219\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b49\uff08\u6cd5\u4eba\u7a0e\u95a2\u4fc2\uff09\u306e\u6539\u6b63\uff08622\uff5e633\u30da\u30fc\u30b8\uff09<\/a>\u300d\u306b\u672c\u5236\u5ea6\u306e\u89e3\u8aac\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/01.htm\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/pdf\/E.pdf\" target=\"_blank\">15\uff5e17\u30da\u30fc\u30b8<\/a>\u306b\u672c\u5236\u5ea6\u306e\u6982\u8981\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u3053\u308c\u3089\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u3001\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\u30fb\u76ca\u91d1\u7b97\u5165\uff09\u306b\u4fc2\u308b\u7a0e\u52d9\u51e6\u7406\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u7a0e\u52d9\u7533\u544a\uff08\u4e0b\u8a18\u306e\u30d5\u30ed\u30fc\u56f3\u306e\u2462\u306e\u6bb5\u968e\uff09<\/strong><\/h4>\n<p><a title=\"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3015\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u624b\u7d9a\u3068\u7a0e\u52d9\u51e6\u7406\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1051\/\" target=\"_blank\">\u3010\u524d\u7de8\u3011<\/a>\u306b\u7d9a\u304d\u3001\u30d5\u30ed\u30fc\u56f3\u306b\u3088\u308a\u672c\u5236\u5ea6\u306e\u7533\u8acb\u306e\u6d41\u308c\u3092\u793a\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei.html\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237542\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku1-1.png\" alt=\"\" width=\"1205\" height=\"659\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku1-1.png 1205w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku1-1-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku1-1-1024x560.png 1024w\" sizes=\"(max-width: 1205px) 100vw, 1205px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei.html\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u300c\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\uff09\u306e\u6d3b\u7528\u306b\u3064\u3044\u3066\u300d<\/a><\/span><\/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>\u7a0e\u6cd5\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7533\u544a\u306b\u304a\u3044\u3066\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\u306b\u3064\u3044\u3066\u640d\u91d1\u7b97\u5165\u304c\u3067\u304d\u308b\u3002\u7a0e\u52d9\u7533\u544a\u306b\u969b\u3057\u3066\u306f\u3001\u4e0a\u8a18\u30d5\u30ed\u30fc\u56f3\u306e\u2460\u306e\u8a8d\u5b9a\u66f8\u3001\u540c\u2461\u306e\u78ba\u8a8d\u66f8\uff08\u3044\u305a\u308c\u3082\u5199\u3057\uff09\u3092\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u7a0e\u52d9\u7533\u544a\u6642\u306b\u306f\u3001\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u7533\u8acb\u66f8\u306e\u5199\u3057\u3001\u8a8d\u5b9a\u66f8\u306e\u5199\u3057\u53ca\u3073\u78ba\u8a8d\u66f8\uff08\u7d4c\u55b6\u529b\u5411\u4e0a\u306b\u95a2\u3059\u308b\u547d\u4ee4\u7b2c\uff15\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u4fc2\u308b\u78ba\u8a8d\u66f8\uff09\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3059\u308b\uff08<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf#page=2\" target=\"_blank\">\uff31\uff06\uff21\u3000\uff11\u30da\u30fc\u30b8<\/a>\u3001\u63aa\u4ee432\u306e\uff13\u2462\u95a2\u4fc2\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2021\/pdf\/12(02).pdf\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u640d\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\uff08\u5225\u8868\u5341\u4e8c\uff08\u4e8c\uff09\uff09<\/a>\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2466\u95a2\u4fc2\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u672c\u5236\u5ea6\u306b\u3088\u308b\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09<\/strong><\/h4>\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>\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u304c\u7279\u5b9a\u682a\u5f0f\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u4fa1\u683c\u306e\u4f4e\u843d\u306b\u3088\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u3092\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u306e70\uff05\u76f8\u5f53\u984d\uff08\u7a4d\u7acb\u9650\u5ea6\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span> <span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\uff09\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u640d\u91d1\u7d4c\u7406\u306e\u65b9\u6cd5\u306b\u3088\u308a\u5404\u7279\u5b9a\u6cd5\u4eba\uff08\u7279\u5b9a\u682a\u5f0f\u7b49\u3092\u767a\u884c\u3057\u305f\u6cd5\u4eba\uff09\u5225\u306b\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d\u306f\u3001\u305d\u306e\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u8a8d\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306b\u5f93\u3063\u3066\u884c\u3046\u4e8b\u696d\u627f\u7d99\u7b49\u3068\u3057\u3066\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\uff08\u53c8\u306f\u51fa\u8cc7\uff09\u306e\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u53d6\u5f97\u3092\u3057\u305f\u682a\u5f0f\u7b49\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u89e3\u6563\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6e05\u7b97\u4e2d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304f\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u3066\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u682a\u5f0f\u7b49\u304b\u3089\u306f\u3001\u5408\u4f75\u306b\u3088\u308a\u5408\u4f75\u6cd5\u4eba\u306b\u79fb\u8ee2\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6e1b\u984d\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u305d\u306e\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/span><\/p>\n<p>\u300c\u640d\u91d1\u7d4c\u7406\u306e\u65b9\u6cd5\u306b\u3088\u308a\u300d\u300c\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u3068\u304d\u300d\u306b\u306f\u3001\u305d\u306e\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306e\u78ba\u5b9a\u306e\u65e5\u307e\u3067\u306b\u5270\u4f59\u91d1\u306e\u51e6\u5206\u306b\u3088\u308a\u7a4d\u7acb\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u308b\u65b9\u6cd5\u306b\u3088\u308a\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u5834\u5408\u3092\u542b\u3080\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/p>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u3068\u3057\u3066\u3001\u672c\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u5404\u793e\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u308f\u3086\u308b\u6e96\u5099\u91d1\u65b9\u5f0f\u3068\u5270\u4f59\u91d1\u306e\u51e6\u5206\u65b9\u5f0f\u306e\u3044\u305a\u308c\u306e\u65b9\u5f0f\u306e\u63a1\u7528\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u4f8b\u793a<\/strong><\/h4>\n<p>\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u304c\uff15\u5104\u5186\uff08\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u304a\u308a\u3001\u672c\u5236\u5ea6\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3059\u308b\uff09\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u4f8b\u3092\u793a\u3059\u3002<\/p>\n<p>\u4f8b\u793a\u306f\u3042\u304f\u307e\u3067\u6a19\u6e96\u7684\u306a\u4ed5\u8a33\u4f8b\u3067\u3042\u3063\u3066\u3001\u52d8\u5b9a\u79d1\u76ee\u3084\u8a08\u4e0a\u91d1\u984d\u306f\u5404\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u5224\u65ad\u3044\u305f\u3060\u304d\u305f\u3044\uff08\u4ee5\u4e0b\u306e\u4f8b\u793a\u3082\u540c\u69d8\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6e96\u5099\u91d1\u65b9\u5f0f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237972\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-6.png\" alt=\"\" width=\"1549\" height=\"195\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-6.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-6-300x37.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-6-1024x128.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5270\u4f59\u91d1\u306e\u51e6\u5206\u65b9\u5f0f\uff08\u5225\u8868\u56db\uff08\u6e1b\u30fb\u7559\uff09\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237973\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-7.png\" alt=\"\" width=\"1549\" height=\"153\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-7.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-7-300x29.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-7-1024x101.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u30003.5\u5104\u5186 \uff1d \uff15\u5104\u5186 \u00d7 70\uff05\uff0870\/100\uff09<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u305d\u306e\u4ed6\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p><a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf\" target=\"_blank\">\uff31\uff06\uff21<\/a>\u306b\u300c\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u300d\u306b\u95a2\u3059\u308b\u8cea\u554f\u3068\u56de\u7b54\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u5236\u5ea6\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u53c2\u8003\u306b\u3059\u308b\u3068\u3088\u3044\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237985\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-2.png\" alt=\"\" width=\"1501\" height=\"631\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-2.png 1501w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-2-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-2-1024x430.png 1024w\" sizes=\"(max-width: 1501px) 100vw, 1501px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf#page=5\" target=\"_blank\">\uff31\uff06\uff21\uff08\uff14\u30da\u30fc\u30b8\uff09<\/a>\u3092\u629c\u7c8b\u306e\u4e0a\u3001\u52a0\u5de5\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\uff15\u5e74\u7d4c\u904e\u5f8c\uff15\u5e74\u5747\u7b49\u306b\u3088\u308b\u6e96\u5099\u91d1\u306e\u53d6\u5d29\u3057\uff08\u63aa\u6cd555\u306e\uff12\u2461\uff09<\/strong><\/h4>\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>\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3092\u7a4d\u307f\u7acb\u3066\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u7b49\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u7279\u5b9a\u6cd5\u4eba\u306b\u4fc2\u308b\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u91d1\u984d\u306e\u3046\u3061\u306b\u305d\u306e\u7a4d\u7acb\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3082\u306e\uff08\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\uff15\u5e74\u9593\u3067\u5747\u7b49\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3092\u53d6\u308a\u5d29\u3057\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2461\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u7a4d\u307f\u7acb\u3066\u3089\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u305d\u306e\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d\u306b\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3092\u4e57\u3058\u3066\u3053\u308c\u309260\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3002\u306a\u304a\u3001\u3053\u306e\u5747\u7b49\u984d\u306f\u3001\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2461\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff16\uff09<\/span>\u3000\u6708\u6570\u306f\u3001\u66a6\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3057\u3001\uff11\u6708\u306b\u6e80\u305f\u306a\u3044\u7aef\u6570\u3092\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u3053\u308c\u3092\uff11\u6708\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2465\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u4f8b\u793a<\/strong><\/h4>\n<p><strong>\uff18<\/strong>\u306e<strong>\uff08\uff12\uff09<\/strong>\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5f8c\u306b\u7a4d\u7acb\u304c\u306a\u304f\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3044\u307e\u307e\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\u304c3.5\u5104\u5186\u3060\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u4f8b\u3092\u793a\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6e96\u5099\u91d1\u65b9\u5f0f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-8.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237974\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-8.png\" alt=\"\" width=\"1549\" height=\"127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-8.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-8-300x24.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-8-1024x83.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5270\u4f59\u91d1\u306e\u51e6\u5206\u65b9\u5f0f\uff08\u5225\u8868\u56db\uff08\u52a0\u30fb\u7559\uff09\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237975\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-9.png\" alt=\"\" width=\"1551\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-9.png 1551w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-9-300x22.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-9-1024x77.png 1024w\" sizes=\"(max-width: 1551px) 100vw, 1551px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\uff17\u5343\u4e07\u5186 \uff1d 3.5\u5104\u5186\uff08\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\uff09\u00f7 \uff15\u5e74<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u306e\u53d6\u5d29\u3057\uff08\u63aa\u6cd555\u306e\uff12\u2462\uff5e\u2464\uff09<\/strong><\/h4>\n<p>\u6b21\u306b\u63b2\u3052\u308b\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\uff08\u5408\u4f75\u306e\u5834\u5408\u306b\u3042\u3063\u3066\u306f\u305d\u306e\u524d\u65e5\uff09\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4e8b\u7531\u306b\u5fdc\u3058\u3066\u305d\u308c\u305e\u308c\u6b21\u306e\u91d1\u984d\u3092\u53d6\u308a\u5d29\u3057\u3066\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\uff08\u63aa\u6cd555\u306e\uff12\u2462\uff5e\u2464\uff09\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/pdf\/E.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237984\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-1.png\" alt=\"\" width=\"1397\" height=\"1177\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-1.png 1397w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-1-300x252.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-1-1024x862.png 1024w\" sizes=\"(max-width: 1397px) 100vw, 1397px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/01.htm\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/pdf\/E.pdf#page=2\" target=\"_blank\">16\u30da\u30fc\u30b8<\/a>\u3002<\/span><\/p>\n<p><strong>\uff18<\/strong>\u306e<strong>\uff08\uff12\uff09<\/strong>\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5f8c\u306e\u7a4d\u7acb\u306f\u306a\u3044\u304c\u3001\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u4f8b\u3092\u793a\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000<strong>\uff18<\/strong>\u306e<strong>\uff08\uff12\uff09<\/strong>\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u7fcc\u3005\u4e8b\u696d\u5e74\u5ea6\u306b\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\u306e\u4e00\u90e8\uff083.5\u5343\u4e07\u5186\uff09\u304c\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6e96\u5099\u91d1\u65b9\u5f0f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-10.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237976\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-10.png\" alt=\"\" width=\"1549\" height=\"113\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-10.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-10-300x21.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-10-1024x74.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5270\u4f59\u91d1\u306e\u51e6\u5206\u65b9\u5f0f\uff08\u5225\u8868\u56db\uff08\u52a0\u30fb\u7559\uff09\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-11.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237981\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-11.png\" alt=\"\" width=\"1549\" height=\"113\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-11.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-11-300x21.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-11-1024x74.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u2460\u306e\u5f8c\u306f\u53d6\u5d29\u3057\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3044\u307e\u307e\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\u304c3.15\u5104\u5186\uff083.5\u5104\u5186\uff0d\u53d6\u5d29\u3057\u984d3.5\u5343\u4e07\u5186\uff09\u3060\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406<\/h4>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6e96\u5099\u91d1\u65b9\u5f0f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-12.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237982\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-12.png\" alt=\"\" width=\"1549\" height=\"119\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-12.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-12-300x23.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-12-1024x78.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5270\u4f59\u91d1\u306e\u51e6\u5206\u65b9\u5f0f\uff08\u5225\u8868\u56db\uff08\u52a0\u30fb\u7559\uff09\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237983\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-13-1.png\" alt=\"\" width=\"1549\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-13-1.png 1549w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-13-1-300x22.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-13-1-1024x77.png 1024w\" sizes=\"(max-width: 1549px) 100vw, 1549px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u30006.3\u5343\u4e07\u5186 \uff1d 3.15\u5104\u5186\uff08\u636e\u7f6e\u671f\u9593\u7d4c\u904e\u6e96\u5099\u91d1\u984d\uff09\u00f7 \uff15\u5e74<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u76ca\u91d1\u7b97\u5165\uff09\u306e\u7a0e\u52d9\u51e6\u7406\u306e\u305d\u306e\u4ed6\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p><a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf\" target=\"_blank\">\uff31\uff06\uff21<\/a>\u306b\u300c\u6e96\u5099\u91d1\u306e\u53d6\u5d29\u7528\u4ef6\u300d\u306b\u95a2\u3059\u308b\u8cea\u554f\u3068\u56de\u7b54\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u5236\u5ea6\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u53c2\u8003\u306b\u3059\u308b\u3068\u3088\u3044\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-237986\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-3.png\" alt=\"\" width=\"1553\" height=\"1669\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-3.png 1553w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-3-279x300.png 279w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-3-952x1024.png 952w\" sizes=\"(max-width: 1553px) 100vw, 1553px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf#page=6\" target=\"_blank\">\uff31\uff06\uff21\uff08\uff15\u30da\u30fc\u30b8\uff09<\/a>\u3092\u629c\u7c8b\u306e\u4e0a\u3001\u52a0\u5de5\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>10\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u7b49\u306e\u4e00\u90e8\u6539\u6b63<\/strong><\/h4>\n<p>\u672c\u5236\u5ea6\u306e\u5275\u8a2d\u306b\u95a2\u9023\u3057\u3066\u30012021\u5e74\uff19\u670816\u65e5\u4ed8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/r0309\/index.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\u306b\u3088\u308b\u901a\u9054\u306e\u6539\u6b63\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u672c\u5236\u5ea6\u306b\u4fc2\u308b\u4e3b\u306a\u6539\u6b63\u70b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u898f\u5b9a\u304c\u65b0\u8a2d\u3055\u308c\u305f\u306e\u3067\u3001\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u672c\u5236\u5ea6\u306e\u9069\u7528\u306b\u5408\u308f\u305b\u3066\u53c2\u7167\u3059\u308b\u3068\u3088\u3044\uff08\u63aa\u901a55\u306e\uff12\u95a2\u4fc2\uff09\u3002<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<ul>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a<\/li>\n<li>\u8a55\u4fa1\u6e1b\u306e\u984d\u306e\u533a\u5206<\/li>\n<li>\u7279\u5b9a\u6cd5\u4eba\u304c\uff12\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306e\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u53d6\u5d29\u3057\u306e\u8a08\u7b97<\/li>\n<li>\u7279\u5b9a\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u306e\u8a55\u4fa1\u6e1b\u3092\u5426\u8a8d\u3057\u305f\u5834\u5408\u306e\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u7279\u4f8b<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u57fa\u790e\u3068\u3057\u306a\u304b\u3063\u305f\u682a\u5f0f\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u8a55\u4fa1\u6e1b<\/li>\n<li>\u6d77\u5916\u6295\u8cc7\u7b49\u640d\u5931\u6e96\u5099\u91d1\u306e\u53d6\u6271\u3044\u306e\u6e96\u7528<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>11\u3000\u6e96\u5099\u91d1\u5bfe\u8c61\u8005\u30fb\u5bfe\u8c61\u884c\u70ba<\/strong><\/h4>\n<p>\u672c\u5236\u5ea6\u306e\u300c\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u300d\u3068\u300c\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/01.htm\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d\u306b\u304a\u3044\u3066\u7c21\u6f54\u306b\u307e\u3068\u3081\u3089\u308c\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<h4 style=\"margin-left: 15px; margin-bottom: 3px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\uff08\uff11\uff09\u3000\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/span><\/strong><\/h4>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u672c\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u306e\u3046\u3061\u3001\u6539\u6b63\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5\u304b\u3089\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u7b2c17\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\uff08\u540c\u6761\u7b2c\uff14\u9805\u7b2c\uff12\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u306b\u3064\u3044\u3066\u540c\u6761\u7b2c\uff11\u9805\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u6cd5\u4eba\u3067\u3059\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -5px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u3068\u306f\u3001\u63aa\u6cd5\u7b2c42\u6761\u306e\uff14\u7b2c\uff18\u9805\u7b2c\uff17\u53f7\u306b\u898f\u5b9a\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\uff08\u540c\u9805\u7b2c\uff18\u53f7\u306b\u898f\u5b9a\u3059\u308b\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; margin-bottom: 3px; text-indent: -15px;\"><strong><span style=\"color: #cd853f;\">\uff08\uff12\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97<\/span><\/strong><\/h4>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u672c\u5236\u5ea6\u306f\u3001\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u304c\u3001\u5404\u4e8b\u696d\u5e74\u5ea6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18<strong><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span><\/strong>\u306e\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306b\u5f93\u3063\u3066\u884c\u3046\u4e8b\u696d\u627f\u7d99\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3068\u3057\u3066\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\uff08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3067\u3059\u3002\uff09\u306e\u53d6\u5f97\uff08\u8cfc\u5165\u306b\u3088\u308b\u53d6\u5f97\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u3092\u3057\u3001\u304b\u3064\u3001\u3053\u308c\u3092\u305d\u306e\u53d6\u5f97\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u305d\u306e\u53d6\u5f97\u3092\u3057\u305f\u682a\u5f0f\u7b49\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u682a\u5f0f\u7b49\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u306e\u53d6\u5f97\u4fa1\u984d\u304c10\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3092\u9664\u304d\u307e\u3059\u3002\uff09\u306b\u9069\u7528\u3067\u304d\u307e\u3059\uff08\u63aa\u6cd555\u306e\uff12\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -5px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u89e3\u6563\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6e05\u7b97\u4e2d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304d\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u4e8b\u696d\u627f\u7d99\u7b49\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u7b2c\uff12\u6761\u7b2c10\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u696d\u627f\u7d99\u7b49\uff08\u540c\u9805\u7b2c\uff18\u53f7\u306b\u63b2\u3052\u308b\u63aa\u7f6e\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u3092\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\u3067\u3059\u3002<\/span><\/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;\">\uff08\u51fa\u6240\uff09\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/01.htm\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2021\/pdf\/E.pdf\" target=\"_blank\">15\u30da\u30fc\u30b8<\/a>\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf\" target=\"_blank\">\uff31\uff06\uff21<\/a>\u306b\u300c\u6e96\u5099\u91d1\u5bfe\u8c61\u8005\u30fb\u5bfe\u8c61\u884c\u70ba\u300d\u306b\u95a2\u3059\u308b\u8cea\u554f\u3068\u56de\u7b54\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u672c\u5236\u5ea6\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306e\u53c2\u8003\u306b\u3059\u308b\u3068\u3088\u3044\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-238079\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-4-2.png\" alt=\"\" width=\"1437\" height=\"1917\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-4-2.png 1437w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/09\/shigenshuyaku2-4-2-224x300.png 224w, 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style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff09\u3000<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/shigenshuyaku_zeisei\/qa.pdf#page=3 \" target=\"_blank\">\uff31\uff06\uff21\uff08\uff12\uff5e\uff14\u30da\u30fc\u30b8\uff09<\/a>\u3092\u629c\u7c8b\u306e\u4e0a\u3001\u52a0\u5de5\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8cc7\u6599\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/pdf\/tebiki_zeiseikinyu.pdf\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u57fa\u3065\u304f\u652f\u63f4\u63aa\u7f6e\u6d3b\u7528\u306e\u624b\u5f15\u304d<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u3053\u306e\u307b\u304b\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3044\u3066\u3082\u3001\u4e0a\u8a18\u3068\u540c\u69d8\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd568\u306e44\uff09\u304c\u3001\u672c\u7a3f\u3067\u306f\u89e3\u8aac\u3092\u5272\u611b\u3059\u308b\u3002<br \/>\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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd542\u306e12\u306e\uff14\u2460\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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 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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>\u3010\u524d\u7de8\u3011\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6\uff08\u4ee5\u4e0b\u300c\u672c\u5236\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u3088\u308b\u624b\u7d9a\u9762\u3092\u78ba\u8a8d\u3057\u305f\u3002\u4eca\u56de\u306e\u3010\u5f8c\u7de8\u3011\u3067\u306f\u3001\u6e96\u5099\u91d1\u7a4d\u7acb\u984d\uff08\u640d\u91d1\u7b97\u5165\u30fb\u76ca\u91d1\u7b97\u5165\uff09\u306b\u4fc2\u308b\u7a0e\u52d9\u51e6\u7406\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\n","protected":false},"author":16148,"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":[515,115,407,411,429,402],"backnumber":[2114],"series":[747],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-29 17:23:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/237964"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=237964"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/237964\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=237964"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=237964"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=237964"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=237964"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=237964"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}