{"id":241789,"date":"2021-12-02T10:19:58","date_gmt":"2021-12-02T01:19:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=241789"},"modified":"2021-12-09T17:43:01","modified_gmt":"2021-12-09T08:43:01","slug":"corporation-article-1076","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1076\/","title":{"rendered":"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff08\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff09\u3000\u3010\u7b2c\uff12\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #cd853f; font-size: 15px;\"><strong>\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015<\/strong><\/span><br \/>\n<strong>\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<br \/>\n\uff08\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u9be8\u5ca1\u3000\u5065\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\n<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff08\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff09\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1074\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u3014\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff08\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff09\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1080\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7528\u8a9e\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5168\u4f53\u50cf<\/strong><\/h4>\n<p>\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u53ca\u3073\uff08\u6539\u6b63\u5f8c\u306e\uff09\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3051\u308b\u7528\u8a9e\u306b\u3064\u3044\u3066\u306f\u3001\u65b0\u305f\u306b\u8a2d\u3051\u3089\u308c\u305f\u3082\u306e\u306e\u307b\u304b\u306b\u6539\u6b63\u524d\u306e\u7528\u8a9e\u304c\u5f15\u304d\u7d9a\u304d\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u6539\u6b63\u524d\u306e\u7528\u8a9e\u306e\u5b9a\u7fa9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u7a0e\u5236\u306b\u304a\u3051\u308b\u7528\u8a9e\u306b\u3064\u3044\u3066\u3001<span style=\"color: #006400;\">\u2460<\/span>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u5b9a\u7fa9\u306e\u5909\u66f4\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3001<span style=\"color: #333399;\">\u2461<\/span>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u5b9a\u7fa9\u304c\u5909\u66f4\u3055\u308c\u305f\u3082\u306e\u3001\u53ca\u3073<span style=\"color: #cd5c5c;\">\u2462<\/span>\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u65b0\u8a2d\u3055\u308c\u305f\u3082\u306e\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8868\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-241822\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai2-1.png\" alt=\"\" width=\"1309\" height=\"967\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai2-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai2-1-300x221.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai2-1-1024x756.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u7528\u8a9e\u306f\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/li>\n<li>\u7d99\u7d9a\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/li>\n<li>\u56fd\u5185\u8a2d\u5099\u6295\u8cc7\u984d<\/li>\n<li>\u5f53\u671f\u511f\u5374\u8cbb\u7dcf\u984d<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7528\u8a9e\u306e\u5b9a\u7fa9<\/strong><\/h4>\n<h5 style=\"padding: 10px; border: 2px solid #808080; background-color: #f2f2f2; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #808080;\"><strong>\uff08\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\uff09<\/strong><\/span><\/h5>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff11<\/span>\u3000\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005<\/strong><span style=\"font-size: 15px; color: #cd5c5c;\">\u3010\u65b0\u8a2d\u3011<\/span><\/h4>\n<p>\u6cd5\u4eba\u306e\u56fd\u5185\u96c7\u7528\u8005\u306e\u3046\u3061\u3001\u305d\u306e\u6cd5\u4eba\u306e\u6709\u3059\u308b\u56fd\u5185\u306e\u4e8b\u696d\u6240\u306b\u52e4\u52d9\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u8005\u3092\u3044\u3044\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u4e8c\uff09\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u96c7\u7528\u958b\u59cb\u65e5\uff08\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u4e8b\u696d\u6240\u306b\u3064\u304d\u4f5c\u6210\u3055\u308c\u305f\u52b4\u50cd\u57fa\u6e96\u6cd5\u7b2c107\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u6c0f\u540d\u304c\u8a18\u8f09\u3055\u308c\u305f\u65e5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff09\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u306a\u3044\u3082\u306e\u3092\u3044\u3046\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2462\u672c\u6587\uff09\u3002\u57fa\u672c\u7684\u306b\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u65b0\u5165\u793e\u54e1\uff08\u4e2d\u9014\u63a1\u7528\u542b\u3080\uff09\u300d\u3068\u7406\u89e3\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002\u904e\u53bb\u306b\u304a\u3044\u3066\u5f53\u8a72\u6cd5\u4eba\u306b\u96c7\u7528\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u5f8c\u4e00\u5ea6\u9000\u8077\u3057\u305f\u3082\u306e\u306e\u3001\u4e00\u5b9a\u671f\u9593\u5f8c\u306b\u518d\u3073\u540c\u6cd5\u4eba\u306b\u96c7\u7528\u3055\u308c\u305f\u8005\u3082\u3001\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/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\u203b\uff11\uff09<\/span>\u3000\u305d\u306e\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u4e8b\u696d\u6240\u306b\u3064\u304d\u4f5c\u6210\u3055\u308c\u305f\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u96c7\u5165\u308c\u306e\u5e74\u6708\u65e5\u300d\uff08\u52b4\u57fa\u898f53\u2460\u56db\uff09\u3092\u3044\u3044\u3001\u305d\u306e\u56fd\u5185\u96c7\u7528\u8005\u304c\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u4ed6\u306e\u4e8b\u696d\u6240\u304b\u3089\u7570\u52d5\u3057\u305f\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u306b\u6240\u5728\u3059\u308b\u5404\u4e8b\u696d\u6240\u306b\u304a\u3051\u308b\u305d\u306e\u56fd\u5185\u96c7\u7528\u8005\u306e\u96c7\u5165\u308c\u306e\u5e74\u6708\u65e5\u306e\u3046\u3061\u6700\u3082\u65e9\u3044\u65e5\u3068\u3059\u308b\uff08\u63aa\u898f20\u306e10\u2461\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/jinzai\/syotokukakudaisokushin\/pdf\/jinkakuzeiseifaq20210830.pdf\" target=\"_blank\">\u300e\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u300f\u3088\u304f\u3042\u308b\u5fa1\u8cea\u554f\u3000\uff31\uff06\uff21\u96c6\uff08\u4ee4\u548c\uff13\u5e74\uff18\u670830\u65e5 \u6539\u8a02\u7248\uff09<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/economy\/jinzai\/syotokukakudaisokushin\/pdf\/jinkakuzeiseifaq20210830.pdf#page=3\" target=\"_blank\">\uff21\uff19<\/a>\u3088\u308a\u3002<\/span><\/p>\n<p>\u3053\u306e\u70b9\u306b\u95a2\u3057\u3001\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3068\u306a\u308b\u306e\u306f\u3001\u56fd\u5185\u96c7\u7528\u8005\u306e\u3046\u3061<span style=\"border-bottom: double 3px #B22222;\">\u52b4\u50cd\u8005\u540d\u7c3f\u306b\u6c0f\u540d\u304c\u8a18\u8f09\u3055\u308c\u305f\u8005\u306b\u9650\u3089\u308c\u308b<\/span>\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u8005\u306f\u9664\u304b\u308c\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2462\u4e00\uff5e\u4e09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u4f7f\u7528\u4eba\u3067\u3042\u308b\u8005<\/li>\n<li>\u56fd\u5916\u4e8b\u696d\u6240\u306e\u4f7f\u7528\u4eba\u3067\u3042\u3063\u305f\u8005<\/li>\n<\/ul>\n<\/div>\n<p>\u3059\u306a\u308f\u3061\u3001\u5f79\u54e1\u3092\u9000\u4efb\u3057\u3066\u4f7f\u7528\u4eba\u306b\u306a\u3063\u305f\u8005\u3084\u3001\u6d77\u5916\u652f\u5e97\u7b49\u304b\u3089\u56fd\u5185\u306e\u4e8b\u696d\u6240\u306b\u7570\u52d5\u3057\u305f\u8005\u306f\u9664\u304b\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u306e\u5f79\u54e1\u3001\u652f\u914d\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\u53ca\u3073\u4e00\u5b9a\u306e\u4f7f\u7528\u4eba<\/h4>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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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:#808080;\">\n\t\t<ul>\n<li>\u56fd\u5185\u96c7\u7528\u8005\u3067\u3042\u308b\u8005<\/li>\n<li>\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u4f7f\u7528\u4eba\u3067\u3042\u308b\u8005<\/li>\n<li>\u56fd\u5916\u4e8b\u696d\u6240\u306e\u4f7f\u7528\u4eba\u3067\u3042\u3063\u305f\u8005<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u2460\u306e\u7bc4\u56f2\u306b\u52a0\u3048\u3001\u300c\u305d\u306e\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u306e\u56fd\u5185\u96c7\u7528\u8005\u3067\u3042\u308b\u8005\u300d\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u304b\u3089\u7570\u52d5\u3057\u305f\u8005\u306b\u3064\u3044\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306b\u542b\u307e\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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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:#808080;\">\n\t\t<ul>\n<li>\u305d\u306e\u500b\u4eba\u306e\u56fd\u5185\u96c7\u7528\u8005\u3067\u3042\u308b\u8005<\/li>\n<li>\u305d\u306e\u500b\u4eba\u306e\u56fd\u5916\u4e8b\u696d\u6240\u306e\u4f7f\u7528\u4eba\u3067\u3042\u3063\u305f\u8005<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u30a6\uff09\u3000\u7d44\u7e54\u518d\u7de8\u6210\u7b49\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u7b49\u306e\u53d6\u6271\u3044<\/strong><\/p>\n<p>\u4e0a\u8a18<strong>\uff08\u30a2\uff09<\/strong>\u53ca\u3073<strong>\uff08\u30a4\uff09<\/strong>\u306e\u53d6\u6271\u3044\u306b\u306f\u4f8b\u5916\u304c\u3042\u308a\u3001\u305d\u306e\u7570\u52d5\u304c\u7d44\u7e54\u518d\u7de8\u6210\u53c8\u306f\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u9593\u306e\u7570\u52d5\u306b\u3088\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u305d\u306e\u6cd5\u4eba\u3092\u5408\u4f75\u6cd5\u4eba\u7b49\uff08\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\uff09\u3068\u3059\u308b\u5408\u4f75\u7b49\uff08\u5408\u4f75\u3001\u5206\u5272\u3001\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u73fe\u7269\u5206\u914d\uff09\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5408\u4f75\u7b49\u306e\u76f4\u5f8c\u306e\u56fd\u5185\u96c7\u7528\u8005\u306e\u3046\u3061\u3001\u305d\u306e\u5408\u4f75\u7b49\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u305d\u306e\u5408\u4f75\u7b49\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u56fd\u5185\u96c7\u7528\u8005\u3067\u3042\u3063\u305f\u8005\u306f\u3001\u4e0a\u8a18\u2460\u53ca\u3073\u2461\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2462\u4e8c\u30a4\uff09\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u305d\u306e\u5408\u4f75\u7b49\u306b\u3088\u3063\u3066\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u304b\u3089\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u7570\u52d5\u3057\u305f\u4f7f\u7528\u4eba\u306e\u3046\u3061\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3044\u3066\u56fd\u5185\u96c7\u7528\u8005\u3067\u3042\u3063\u305f\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u9650\u308a\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3044\u3066\u5f15\u304d\u7d9a\u304d\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u3092\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2463\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5408\u4f75\u7b49\u306e\u65e5\u306b\u304a\u3044\u3066\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306f\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3044\u3066\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3068\u306a\u308a\u3001\u9006\u306b\u3001\u5408\u4f75\u7b49\u306e\u65e5\u306b\u304a\u3044\u3066\u88ab\u5408\u4f75\u6cd5\u4eba\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3044\u3066\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3067\u3042\u308b\u671f\u9593\u306f\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/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\u8ca1\u52d9\u7701\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\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<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=110\" target=\"_blank\">513\u9801<\/a>\u3002<\/span><\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u96c7\u7528\u8005\u3068\u306a\u308b\u76f4\u524d\u306b\u3001\u305d\u306e\u6cd5\u4eba\u3068\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u4ed6\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u56fd\u5185\u96c7\u7528\u8005\u3067\u3042\u3063\u305f\u8005\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3042\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2462\u4e8c\u30ed\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u5408\u4f75\u7b49\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u652f\u914d\u95a2\u4fc2\u306e\u306a\u3044\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u5f79\u54e1\u53ca\u3073\u4e00\u5b9a\u306e\u4f7f\u7528\u4eba<\/h4>\n<p>\u305d\u306e\u6cd5\u4eba\u3092\u5408\u4f75\u6cd5\u4eba\u7b49\u3068\u3059\u308b\u5408\u4f75\u7b49\uff08\u305d\u306e\u6cd5\u4eba\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u306a\u3044\u6cd5\u4eba\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u3068\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u76f4\u5f8c\u306e\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u96c7\u7528\u8005\u3067\u3001\u305d\u306e\u5408\u4f75\u7b49\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u305d\u306e\u5408\u4f75\u7b49\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306e\u5f79\u54e1\u53ca\u3073\u4e00\u5b9a\u306e\u4f7f\u7528\u4eba\u306b\u8a72\u5f53\u3059\u308b\u8005\u306f\u3001\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2462\u4e09\uff09\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u4f7f\u7528\u4eba\u306e\u7bc4\u56f2\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u8005\u3092\u3044\u3046\u3002<\/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:#808080;\">\n\t\t<ul>\n<li>\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u4f7f\u7528\u4eba\u3067\u3042\u308b\u8005<\/li>\n<li>\u56fd\u5916\u4e8b\u696d\u6240\u306e\u4f7f\u7528\u4eba\u3067\u3042\u3063\u305f\u8005<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18<strong>\u2461\uff08\u30a6\uff09<\/strong>\u3068\u306e\u76f8\u9055\u70b9\u306f\u3001\u652f\u914d\u95a2\u4fc2\u306e\u306a\u3044\u6cd5\u4eba\u3068\u306e\u5408\u4f75\u7b49\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u56fd\u5185\u96c7\u7528\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u9664\u5916\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4ed6\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u9650\u308a\u3001\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3044\u3066\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3068\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u3092\u305d\u306e\u5408\u4f75\u6cd5\u4eba\u7b49\u306b\u304a\u3051\u308b\u96c7\u7528\u958b\u59cb\u65e5\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee427\u306e12\u306e\uff15\u2463\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff12<\/span>\u3000\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/strong><span style=\"font-size: 15px; color: #cd5c5c;\">\u3010\u65b0\u8a2d\u3011<\/span><\/h4>\n<p>\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\uff08\u9069\u7528\u5e74\u5ea6\uff09\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\uff08\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\uff08\u96c7\u4fdd\u6cd560\u306e\uff12\u2460\u4e00\uff09\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304b\u3089\u3001\u305d\u306e\u7d66\u4e0e\u7b49\u306b\u5145\u3066\u308b\u305f\u3081\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d<strong><span style=\"border-bottom: solid 1px #000000;\">\u306e\u3046\u3061\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u9664\u3044\u305f\u91d1\u984d<\/span><\/strong>\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u4e94\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u96c6\u8a08\u306e\u5bfe\u8c61\u8005<\/h4>\n<p>\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u307e\u305a\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306e\u7bc4\u56f2\u3092\u78ba\u5b9a\u3055\u305b\u305f\u3046\u3048\u3067\u3001\u96c7\u7528\u4fdd\u967a\u306e\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3059\u308b\u8005\u3092\u62bd\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u96c7\u7528\u4fdd\u967a\u4e00\u822c\u88ab\u4fdd\u967a\u8005\u4ee5\u5916\u306e\u88ab\u4fdd\u967a\u8005\uff08\u9ad8\u5e74\u9f62\u4fdd\u967a\u8005\u3001\u77ed\u671f\u96c7\u7528\u7279\u4f8b\u88ab\u4fdd\u967a\u8005\u53c8\u306f\u65e5\u96c7\u52b4\u50cd\u88ab\u4fdd\u967a\u8005\uff09\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u306f\u3001\u65b0\u898f\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u542b\u307e\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u96c6\u8a08\u671f\u9593<\/h4>\n<p>\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3068\u306a\u308b\u306e\u306f\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u3067\u3042\u308b\u304b\u3089\u3001\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u652f\u7d66\u671f\u9593\u3082\u304a\u306e\u305a\u3068\u6700\u957712\u30f6\u6708\u9593\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3053\u306e\u671f\u9593\u306f\u3001\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306e\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\u8d77\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001\u5fc5\u305a\u3057\u3082\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9593\u3068\u4e00\u81f4\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u96c7\u7528\u958b\u59cb\u65e5\u3068\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304c\u4e00\u81f4\u3057\u3066\u3044\u308c\u3070\u3001\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3068\u306a\u308b\u306e\u306f\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\uff0812\u30f6\u6708\u9593\uff09\u306e\u307f\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u96c7\u7528\u958b\u59cb\u65e5\u3068\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u65e5\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u305d\u306e\u8005\u306f\uff12\u4e8b\u696d\u5e74\u5ea6\u306b\u308f\u305f\u3063\u3066\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u300c\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u8005\u300d\u3092\u628a\u63e1\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u4e8b\u696d\u5e74\u5ea6\u3054\u3068\u306b\u307e\u3068\u3081\u3066\u96c6\u8a08\u3067\u304d\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5404\u81ea\u306e\u96c7\u7528\u958b\u59cb\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3057\u3066\u3044\u306a\u3044\u8005\u3092\u6bce\u5e74\u5ea6\u500b\u5225\u306b\u96c6\u8a08\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u52b4\u57fa\u898f\u30fb\u30fb\u30fb\u52b4\u50cd\u57fa\u6e96\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u96c7\u4fdd\u6cd5\u30fb\u30fb\u30fb\u96c7\u7528\u4fdd\u967a\u6cd5<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd542\u306e12\u306e\uff15\u2460\u4e8c\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd542\u6761\u306e12\u306e\uff15\u7b2c\uff11\u9805\uff12\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u3064\u3065\u304f\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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    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