{"id":240079,"date":"2021-10-28T10:16:04","date_gmt":"2021-10-28T01:16:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240079"},"modified":"2021-10-28T10:50:16","modified_gmt":"2021-10-28T01:50:16","slug":"corporation-article-1067","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1067\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b103\uff08\u6cd5\u4eba\u7a0e\uff09\u3011\u3000\u300c\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u305f\u304c\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b103\uff08\u6cd5\u4eba\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u305f\u304c\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u4ee4\u548c\uff3a\u5e74\uff15\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u304d\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4eca\u5f8c\u5f53\u5206\u306e\u9593\u3001\u9ed2\u5b57\u304c\u898b\u8fbc\u3081\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff39\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u4ee4\u548c\uff38\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u305f\u304c\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/123-1.pdf\" target=\"_blank\">\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8<\/a>\u300d\u306e\u307f\u63d0\u51fa\u3057\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h127.pdf\" target=\"_blank\">\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8<\/a>\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u707d\u5bb3\u640d\u5931\u306b\u4fc2\u308b\u6b20\u640d\u91d1\u3092\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u9084\u4ed8\u4e0d\u80fd\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u8ce0\u511f\u8acb\u6c42\u306e\u7d4c\u7def\u300b<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff38\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u4ee4\u548c\uff38\u5e74\uff15\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u3092\u9ed2\u5b57\u306b\u3066\u7533\u544a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff39\u5e74\uff17\u6708<\/strong><\/span><br \/>\n\u4ee4\u548c\uff39\u5e74\uff15\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u3092\u9ed2\u5b57\u306b\u3066\u7533\u544a\u3002<\/li>\n<li><strong><span style=\"color: #b22222;\"> \u4ee4\u548c\uff3a\u5e74\uff17\u6708<\/span><\/strong><br \/>\n\u4ee4\u548c\uff3a\u5e74\uff15\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u591a\u984d\u306e\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u305f\u305f\u3081\u3001\u4ee4\u548c\uff39\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u4ee4\u548c\uff38\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3057\u3066\u7533\u544a\u3002\u305d\u306e\u969b\u3001\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u307f\u63d0\u51fa\u3057\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff18\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u3088\u308a\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u304c\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u65e8\u306e\u6307\u6458\u3092\u53d7\u3051\u3001\u63d0\u51fa\u5931\u5ff5\u304c\u767a\u899a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff3a\u5e74\uff18\u6708<\/strong><\/span><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u4ea4\u6e09\u3059\u308b\u3082\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u3082\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u9084\u4ed8\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u306e\u56de\u7b54\u3092\u53d7\u3051\u308b\u3002\u95a2\u4e0e\u5148\u306b\u5831\u544a\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8<\/strong><\/span><\/p>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3067\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u6b20\u640d\u91d1\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6b20\u640d\u91d1\u984d\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u6b20\u640d\u4e8b\u696d\u5e74\u5ea6\uff09\u958b\u59cb\u306e\u65e5\u524d\uff11\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u3044\u305a\u308c\u304b\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u9084\u4ed8\u6240\u5f97\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u7e70\u308a\u623b\u3057\u3066\u6cd5\u4eba\u7a0e\u984d\u306e\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u306f\u3001\u6e05\u7b97\u4e2d\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u3001\u89e3\u6563\u7b49\u306e\u4e8b\u5b9f\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u6b20\u640d\u91d1\u984d\u53ca\u3073\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u984d\u3092\u9664\u304d\u3001\u5e73\u6210\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u3058\u305f\u6b20\u640d\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u304c\u505c\u6b62\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u3092\u671f\u9650\u5185\u7533\u544a\u66f8\u3068\u540c\u6642\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff12\u5e74\uff12\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff14\u5e74\uff11\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306e\u7279\u4f8b\u306b\u3088\u308a\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\uff08\u8cc7\u672c\u91d110\u5104\u5186\u8d85\u306e\u5927\u898f\u6a21\u6cd5\u4eba\u306e100\uff05\u5b50\u6cd5\u4eba\u7b49\u3092\u9664\u304f\uff09\u3082\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8<\/strong><\/span><\/p>\n<p>\u707d\u5bb3\u306e\u3042\u3063\u305f\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u707d\u5bb3\u6b20\u640d\u4e8b\u696d\u5e74\u5ea6\uff09\u958b\u59cb\u306e\u65e5\u524d\uff11\u5e74\uff08\u9752\u8272\u7533\u544a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u524d\uff12\u5e74\uff09\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u3044\u305a\u308c\u304b\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u9084\u4ed8\u6240\u5f97\u4e8b\u696d\u5e74\u5ea6\uff09\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u3046\u3061\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u9084\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u540c\u6642\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\u306b\u304a\u3051\u308b\u707d\u5bb3\u640d\u5931\u91d1\u984d\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u53ca\u3073\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u306e\u3044\u305a\u308c\u3082\u9078\u629e\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u707d\u5bb3<\/strong><\/span><\/p>\n<p>\u707d\u5bb3\u3068\u306f\u3001\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u53ca\u3073\u706b\u707d\u3001\u51b7\u5bb3\u3001\u96ea\u5bb3\u3001\u5e72\u5bb3\u3001\u843d\u96f7\u3001\u5674\u706b\u305d\u306e\u4ed6\u306e\u81ea\u7136\u73fe\u8c61\u306e\u7570\u5909\u306b\u3088\u308b\u707d\u5bb3\u53ca\u3073\u9271\u5bb3\u3001\u706b\u85ac\u985e\u306e\u7206\u767a\u305d\u306e\u4ed6\u306e\u4eba\u70ba\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3\u4e26\u3073\u306b\u5bb3\u866b\u3001\u5bb3\u7363\u305d\u306e\u4ed6\u306e\u751f\u7269\u306b\u3088\u308b\u7570\u5e38\u306a\u707d\u5bb3\u3092\u3044\u3046\u3002\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u3082\u707d\u5bb3\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d<\/strong><\/span><\/p>\n<p>\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d\u3068\u306f\u3001\u707d\u5bb3\u6b20\u640d\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u306e\u3046\u3061\u3001\u707d\u5bb3\u640d\u5931\u306e\u984d\uff08\u707d\u5bb3\u306b\u3088\u308a\u68da\u5378\u8cc7\u7523\u3001\u56fa\u5b9a\u8cc7\u7523\u53c8\u306f\u4e00\u5b9a\u306e\u7e70\u5ef6\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u3067\u3001\u8cc7\u7523\u306e\u6ec5\u5931\u7b49\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u984d\u3001\u88ab\u5bb3\u8cc7\u7523\u306e\u539f\u72b6\u56de\u5fa9\u306e\u305f\u3081\u306e\u8cbb\u7528\u7b49\u306b\u4fc2\u308b\u640d\u5931\u306e\u984d\u53ca\u3073\u88ab\u5bb3\u306e\u62e1\u5927\u53c8\u306f\u767a\u751f\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u8cbb\u7528\u306b\u4fc2\u308b\u640d\u5931\u306e\u984d\uff08\u4fdd\u967a\u91d1\u3001\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u306b\u3088\u308a\u88dc\u586b\u3055\u308c\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306e\u5408\u8a08\u984d\u3092\u3044\u3046\uff09\u306b\u9054\u3059\u308b\u307e\u3067\u306e\u91d1\u984d\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u9752\u8272\u6b20\u640d\u91d1\u3068\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306e\u6bd4\u8f03\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/10\/zeibai103-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-240081\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/10\/zeibai103-1.png\" alt=\"\" width=\"1291\" height=\"633\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/zeibai103-1.png 1291w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/zeibai103-1-300x147.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/zeibai103-1-1024x502.png 1024w\" sizes=\"(max-width: 1291px) 100vw, 1291px\" \/><\/a><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm\" target=\"_blank\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.5763\u2003\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u53ca\u3073\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u305f\u304c\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u3066\u3057\u307e\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u4f9d\u983c\u8005\u306f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308a\u3001\u4ee4\u548c\uff3a\u5e74\uff15\u6708\u671f\u306b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u591a\u984d\u306e\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u3001\u5f53\u5206\u306e\u9593\u3001\u9ed2\u5b57\u304c\u898b\u8fbc\u3081\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306f\u4ee4\u548c\uff39\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u4ee4\u548c\uff38\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e0a\u8a18\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3068\u540c\u6642\u306b\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306f\u63d0\u51fa\u3057\u305f\u3082\u306e\u306e\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u306e\u307f\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u7a0e\u7406\u58eb\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u306b\u3088\u308a\u306f\u3058\u3081\u3066\u3053\u308c\u306b\u6c17\u4ed8\u3044\u3066\u3044\u308b\u3002\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u3092\u7533\u544a\u66f8\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306f\u3001\u7e70\u8d8a\u63a7\u9664\u3068\u7a0e\u52b9\u679c\u306f\u540c\u69d8\u3067\u3042\u308b\u304c\u3001\u7e70\u623b\u3057\u9084\u4ed8\u306e\u4f7f\u7528\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u6b20\u640d\u91d1\u306f\u3001\u7e70\u8d8a\u671f\u9650\u306b\u5168\u984d\u5207\u6368\u3066\u306b\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9084\u4ed8\u4e0d\u80fd\u984d\u304c\u305d\u306e\u307e\u307e\u640d\u5bb3\u984d\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u6d3b\u7528\u3057\u305f\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u306e\u69cb\u7bc9<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u7533\u544a\u6642\u306e\u30df\u30b9\u306f\u3001\u671f\u4e2d\u51e6\u7406\u3068\u9055\u3044\u3001\u3042\u308b\u7a0b\u5ea6\u306f\u7533\u544a\u66f8\u81ea\u4f53\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3067\u9632\u3052\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7533\u544a\u6642\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u3092\u4f5c\u6210\u3057\u3066\u3001\u62c5\u5f53\u8005\u3060\u3051\u3067\u306a\u304f\u3001\u6240\u9577\u7a0e\u7406\u58eb\u53c8\u306f\u6709\u8cc7\u683c\u8005\u7b49\u306b\u3088\u308b\u30c0\u30d6\u30eb\u30c1\u30a7\u30c3\u30af\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u30ec\u30a2\u30b1\u30fc\u30b9\u306e\u6642\u307b\u3069\u614e\u91cd\u306b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u591a\u984d\u306e\u6b20\u640d\u91d1\u304c\u767a\u751f\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u524d\u671f\u3060\u3051\u3067\u306f\u8db3\u308a\u305a\u3001\u524d\u3005\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u3082\u30de\u30b9\u30af\u8cfc\u5165\u8cbb\u3084\u6d88\u6bd2\u7528\u54c1\u7b49\u306e\u8cbb\u7528\u3092\u5408\u8a08\u3057\u3066\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u9069\u7528\u3057\u305f\u3082\u306e\u3067\u3042\u3063\u305f\u3002\u9084\u4ed8\u8acb\u6c42\u66f8\u3092\u7533\u544a\u66f8\u3068\u540c\u6642\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u3069\u3061\u3089\u306e\u7e70\u623b\u3057\u9084\u4ed8\u306b\u3082\u5171\u901a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u707d\u5bb3\u640d\u5931\u306e\u3088\u3046\u306a\u30ec\u30a2\u30b1\u30fc\u30b9\u307b\u3069\u614e\u91cd\u306b\u9069\u7528\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u305f\u3044\u3002\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\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        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u4ee4\u548c\uff3a\u5e74\uff15\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u304d\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4eca\u5f8c\u5f53\u5206\u306e\u9593\u3001\u9ed2\u5b57\u304c\u898b\u8fbc\u3081\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff39\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u4ee4\u548c\uff38\u5e74\uff15\u6708\u671f\u306e\u6240\u5f97\u91d1\u984d\u306b\u306f\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u3092\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3057\u3066\u7533\u544a\u3057\u305f\u304c\u3001\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u307f\u63d0\u51fa\u3057\u3001\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u305f\u3081\u3001\u300c\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u707d\u5bb3\u640d\u5931\u306b\u4fc2\u308b\u6b20\u640d\u91d1\u3092\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u9084\u4ed8\u4e0d\u80fd\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3068\u3057\u3066\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\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":[339,328,434],"backnumber":[2118],"series":[1155],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 08:32:14","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240079"}],"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=240079"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240079\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=240079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=240079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=240079"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=240079"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=240079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}