{"id":241795,"date":"2021-12-16T10:17:44","date_gmt":"2021-12-16T01:17:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=241795"},"modified":"2021-12-15T19:52:59","modified_gmt":"2021-12-15T10:52:59","slug":"corporation-article-1084","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1084\/","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\uff14\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\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/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\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1080\/\">\u2190\uff08\u524d\u56de\uff09<\/a><\/p>\n<\/div>\n<p><strong>\u3000<\/strong><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff17<\/span>\u3000\u63a7\u9664\u5bfe\u8c61\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<\/strong><span style=\"font-size: 15px; color: #cd5c5c;\">\u3010\u65b0\u8a2d\u3011<\/span><\/h4>\n<p>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\u3001\u305d\u306e\u91d1\u984d\u304c\u9069\u7528\u5e74\u5ea6\u306e\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\uff08<span style=\"color: #b22222;\">\u21d2<\/span><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\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u306e\u00a0<strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff14<\/span><\/strong>\u00a0\u53c2\u7167\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u5341\u4e8c\uff09\u3002<!--more--><\/p>\n<p>\u524d\u6bb5\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u7b97\u5b9a\u4e0a\u306f\u3001\u305d\u308c\u3089\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u300c\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u300d\u306e\u7bc4\u56f2\u304b\u3089\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u540c\u9805\u5341\u3001\u5341\u4e00\uff09\u306e\u306b\u5bfe\u3057\u3001\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u7b97\u5b9a\u4e0a\u306f\u3001\u3055\u3089\u306b\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u63a7\u9664\u3057\u3066\u7b97\u5b9a\u3055\u308c\u308b\uff08\u540c\u9805\u56db\uff09\u3002\u8a73\u7d30\u306f\u4ee5\u4e0b <span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff18<\/span> \u306e\u56f3\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\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\u4e21\u5236\u5ea6\u306b\u5171\u901a\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;\">\uff18<\/span>\u3000\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d<\/strong><span style=\"font-size: 15px; color: #cd5c5c;\">\u3010\u65b0\u8a2d\u3011<\/span><\/h4>\n<p>\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3068\u306f\u3001\u56fd\u53c8\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u53d7\u3051\u308b\u96c7\u7528\u4fdd\u967a\u6cd5\u7b2c62\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u696d\u3068\u3057\u3066\u652f\u7d66\u304c\u884c\u308f\u308c\u308b\u52a9\u6210\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u3082\u306e\u306e\u984d\u3092\u3044\u3046\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u56db\u30a4\uff09\u3002<\/p>\n<p>\u96c7\u7528\u4fdd\u967a\u6cd5\u7b2c62\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u306b\u306f\u300c\u666f\u6c17\u306e\u5909\u52d5\u3001\u7523\u696d\u69cb\u9020\u306e\u5909\u5316\u305d\u306e\u4ed6\u306e\u7d4c\u6e08\u4e0a\u306e\u7406\u7531\u306b\u3088\u308a\u4e8b\u696d\u6d3b\u52d5\u306e\u7e2e\u5c0f\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u52b4\u50cd\u8005\u3092\u4f11\u696d\u3055\u305b\u308b\u4e8b\u696d\u4e3b\u305d\u306e\u4ed6\u52b4\u50cd\u8005\u306e\u96c7\u7528\u306e\u5b89\u5b9a\u3092\u56f3\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u4e8b\u696d\u4e3b\u306b\u5bfe\u3057\u3066\u3001\u5fc5\u8981\u306a\u52a9\u6210\u53ca\u3073\u63f4\u52a9\u3092\u884c\u3046\u3053\u3068\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u4fc2\u308b\u52a9\u6210\u91d1\u3068\u3057\u3066\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_42_12_5.htm\" target=\"_blank\">\u63aa\u901a42\u306e12\u306e\uff15\uff0d\uff12\u306e\uff12<\/a>\uff09\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u3001\u7523\u696d\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u53c8\u306f\u7dca\u6025\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u306e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000<span style=\"color: #800080;\">\u2460<\/span>\u306b\u4e0a\u4e57\u305b\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u52a9\u6210\u91d1\u306e\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000<span style=\"color: #800080;\">\u2460<\/span>\u306b\u6e96\u3058\u3066\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u52a9\u6210\u91d1\u306e\u984d<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u5bfe\u5fdc\u4f11\u696d\u652f\u63f4\u91d1\u30fb\u7d66\u4ed8\u91d1\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u53ca\u3073\u305d\u306e\u307e\u3093\u5ef6\u9632\u6b62\u306e\u63aa\u7f6e\u306e\u5f71\u97ff\u306b\u3088\u308a\u4f11\u696d\u3055\u305b\u3089\u308c\u305f\u52b4\u50cd\u8005\u306e\u3046\u3061\u4f11\u696d\u624b\u5f53\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u8005\u306b\u5bfe\u3057\u3001\u5f93\u696d\u54e1\u304c\u52e4\u52d9\u5148\u3092\u901a\u3055\u305a\u306b\u7d66\u4ed8\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u6cd5\u4eba\u304c\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<p>\u3082\u3068\u3082\u3068\u96c7\u7528\u8abf\u6574\u52a9\u6210\u91d1\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u300c\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u300d\u304c\u300c\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u300d\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306f\u901a\u9054\u4e0a\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u306e\u7bc4\u56f2\u304c\u6cd5\u5f8b\u4e0a\u660e\u78ba\u5316\u3055\u308c\u305f\u3002<\/p>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u672c\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u306e\u5224\u65ad\u6307\u6a19\u3068\u306a\u308b\u4ee5\u4e0b\u306e\u91d1\u984d\u306e\u7b97\u5b9a\u4e0a\u3001\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092<ruby><rb>\u63a7\u9664\u3057\u306a\u3044<\/rb><rt>\u30fb\u30fb\u30fb\u30fb\u30fb<\/rt><\/ruby>\u3053\u3068\u3068\u3055\u308c\u305f\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<p style=\"margin-bottom: 3px;\"><strong>\u300a\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u65b0\u898f\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><strong>\u300a\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/p>\n<\/div>\n<p>\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u3053\u308c\u3089\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304b\u3089\u63a7\u9664\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u308b\u306e\u306f\u3001\u5f93\u696d\u54e1\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u7d66\u4e0e\u7b49\u304c\u52a9\u6210\u91d1\u3092\u539f\u8cc7\u3068\u3059\u308b\u3082\u306e\u304b\u3089\u6cd5\u4eba\u306e\u81ea\u5df1\u8ca0\u62c5\u306b\u5909\u308f\u3063\u305f\u3060\u3051\u3067\u3001\u305d\u306e\u984d\u304c\u5897\u52a0\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u307e\u3067\u5897\u52a0\u3057\u305f\u3068\u3057\u3066\u8981\u4ef6\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u672c\u5236\u5ea6\u306e\u76ee\u7684\u306e\uff11\u3064\u3067\u3042\u308b\u5f93\u696d\u54e1\u306e\u6240\u5f97\u306e\u62e1\u5927\u3068\u3044\u3046\u76ee\u7684\u306b\u305d\u3050\u308f\u306a\u3044\u3053\u3068\u306b\u3088\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\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\uff15\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=111\" target=\"_blank\">514\u9801<\/a>\u3002<\/span><\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e\u7b97\u5b9a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u56db\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8a08\u7b97\u8981\u7d20\u306b\u3088\u3063\u3066\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u306e\u63a7\u9664\u8981\u5426\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8a08\u7b97\u3092\u8aa4\u3089\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u9805\u76ee\u3068\u601d\u308f\u308c\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u306e\u53d6\u6271\u3044<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai4-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-241928\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai4-1-1.png\" alt=\"\" width=\"1965\" height=\"1047\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai4-1-1.png 1965w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai4-1-1-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3zinzai4-1-1-1024x545.png 1024w\" sizes=\"(max-width: 1965px) 100vw, 1965px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff19<\/span>\u3000\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d<\/strong><span style=\"font-size: 15px; color: #cd5c5c;\">\u3010\u65b0\u8a2d\u3011<\/span><\/h4>\n<p>\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u3068\u306f\u3001<ruby><rb>\u8abf\u6574<\/rb><rt>\u30fb\u30fb<\/rt><\/ruby>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089<ruby><rb>\u8abf\u6574\u6bd4\u8f03<\/rb><rt>\u30fb\u30fb\u30fb\u30fb<\/rt><\/ruby>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u56db\uff09\u3001\u5f93\u6765\u306e\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u53c8\u306f\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u304a\u3051\u308b\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u91d1\u984d\u3068\u540c\u69d8\u306e\u7b97\u5b9a\u65b9\u6cd5\u306b\u3088\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u91d1\u984d\u306f\u3001\u672c\u5236\u5ea6\u306b\u3088\u308b\u63a7\u9664\u7a0e\u984d\u306e\u8a08\u7b97\u57fa\u790e\u3068\u306a\u308b\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53c8\u306f\u63a7\u9664\u5bfe\u8c61\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e\u4e0a\u9650\u5024\u3068\u3057\u3066\u6a5f\u80fd\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u3067\u3042\u308c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3067\u3042\u308c\u3001\u63a7\u9664\u7a0e\u984d\u306e\u6700\u5927\u306f\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e15\uff05\uff08\u4e0a\u4e57\u305b\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5236\u5ea6\u306b\u3088\u3063\u306620\uff05\u53c8\u306f25\uff05\uff09\u76f8\u5f53\u984d\u307e\u3067\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u524d\u5e74\u5ea6\u304b\u3089\u5897\u52a0\u3057\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u672c\u7a0e\u5236\u306b\u3088\u308b\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001\u4e21\u7a0e\u5236\u306b\u5171\u901a\u306e\u6f5c\u5728\u7684\u306a\u9069\u7528\u8981\u4ef6\u3068\u3057\u3066\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u8abf\u6574\u96c7\u7528\u8005\u7b49\u7d66\u4e0e\u652f\u7d66\u984d\u3068\u306f\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u3055\u3089\u306b\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u56db\u30a4\uff09\u3001\u8abf\u6574\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3068\u306f\u3001\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u3055\u3089\u306b\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u56db\u30ed\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\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\uff16\uff09<\/span>\u3000\u300c\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u53ca\u3073\u300c\u8abf\u6574\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u3044\u3046\u5358\u8a9e\u306f\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u4e0a\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u6761\u6587\u4e0a\u306e\u7528\u8a9e\u3067\u306f\u306a\u3044\u3002\u6761\u6587\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u56db\uff09\u3067\u306f\u5358\u306b\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u53ca\u3073\u300c\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u3055\u308c\u3001\u3053\u3053\u306b\u300c\u30fb\u30fb\u30fb\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u300d\u3068\u3044\u3046\u30ab\u30c3\u30b3\u66f8\u304d\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u540c\u4e00\u306e\u7528\u8a9e\u3067\u3082\u30ab\u30c3\u30b3\u66f8\u304d\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u5185\u5bb9\u3092\u793a\u3059\u3053\u3068\u3068\u306a\u308b\u304b\u3089\u3001\u7533\u544a\u66f8\u3067\u306f\u5225\u306e\u7528\u8a9e\u3092\u8a2d\u3051\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u308c\u306f\u5236\u5ea6\u3092\u7406\u89e3\u3059\u308b\u4e0a\u3067\u306f\u5fc5\u8981\u306a\u914d\u616e\u3067\u3042\u308b\u304b\u3089\u3001\u672c\u7a3f\u3067\u3082\u300c\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u53ca\u3073\u300c\u8abf\u6574\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u3068\u3044\u3046\u5358\u8a9e\u3092\u7528\u3044\u308b\u3053\u3068\u3068\u3057\u305f\u3002<br \/>\n<strong>\u3000<\/strong>\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\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\u6708\uff18\u670830\u65e5\u6539\u8a02\u7248\uff09<\/a>\u300d\u306e<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\">\uff3112\uff08\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3068\u306f\uff09<\/a>\u306e\u56de\u7b54\u306b\u306f\u3001\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3001\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u306f\u3001\uff08\u4e2d\u7565\uff09\u305d\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002\u300d\u3068\u306e\u8a18\u8f09\u304c\u3042\u308b\u304c\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u306f\u300c\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u300d\u306e\u3053\u3068\u3092\u6307\u3057\u3066\u3044\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5b9a\u7fa9\u4e0a\u306f\u300c\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\uff08\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3092\u9664\u304f\uff09\u300d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u5341\u3001\u5341\u4e00\uff09\u3001\u3053\u3053\u304b\u3089\u3055\u3089\u306b\u96c7\u7528\u5b89\u5b9a\u52a9\u6210\u91d1\u984d\u3082\u63a7\u9664\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u8abf\u6574\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\uff08\u3055\u3089\u306b\u306f\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\uff09\u304b\u3089\u306f\u300c\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u300d\u304c\u3059\u3079\u3066\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u4e0a\u8a18\u00a0<strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff18<\/span><\/strong> \u306e\u56f3\u3092\u53c2\u7167\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;\">10<\/span>\u3000\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d<\/strong><span style=\"font-size: 15px; color: #666699;\">\u3010\u6539\u6b63\u3011<\/span><\/h4>\n<p>\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u3068\u306f\u3001\u6cd5\u4eba\u306e\u9069\u7528\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d<span style=\"border-bottom: double 3px #cd853f;\">\uff11\u5e74\u4ee5\u5185<\/span>\u306b\u958b\u59cb\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u306e\u5408\u8a08\u984d\u3092\u3001\u5f53\u8a72\uff11\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6570\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u516b\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u524d\u306f\u3001\u6cd5\u4eba\u306e\u9069\u7528\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u524d\u300c<span style=\"border-bottom: double 3px #333399;\">\uff12\u5e74\u4ee5\u5185<\/span>\u300d\u306b\u958b\u59cb\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u306e\u5408\u8a08\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u305d\u306e\u96c6\u8a08\u5bfe\u8c61\u671f\u9593\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3042\u308f\u305b\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u7528\u8a9e\u304c\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u672c\u7a0e\u5236\u306f\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306b\u3082\u540c\u69d8\u306e\u63aa\u7f6e\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u63aa\u6cd568\u306e15\u306e\uff16\u2460\u2461\uff09\u3002\u3059\u306a\u308f\u3061\u3001\u4ee5\u4e0b\u306e\u91d1\u984d\u306f\u5168\u3066\u306e\u9023\u7d50\u6cd5\u4eba\u306e\u91d1\u984d\u3092\u5408\u7b97\u3057\u3066\u7b97\u5b9a\u3055\u308c\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>\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/li>\n<li>\u65b0\u898f\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/li>\n<li>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/li>\n<li>\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<\/li>\n<li>\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d<\/li>\n<li>\u6bd4\u8f03\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u300c\u4e2d\u5c0f\u9023\u7d50\u89aa\u6cd5\u4eba\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5358\u4f53\u7d0d\u7a0e\u306b\u304a\u3051\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u53d6\u6271\u3044\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u304c\u9023\u7d50\u7d0d\u7a0e\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306b\u9069\u7528\u3055\u308c\u3001\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd568\u306e15\u306e\uff16\u2461\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u4e2d\u5c0f\u9023\u7d50\u89aa\u6cd5\u4eba\u3068\u306f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u3067\u3042\u3063\u3066\u300c\u4e2d\u5c0f\u9023\u7d50\u6cd5\u4eba\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff17\uff09<\/span>\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3092\u3044\u3046\uff08\u63aa\u6cd568\u306e15\u306e\uff16\u2461\uff09\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\uff17\uff09<\/span>\u3000\u8cc7\u672c\u91d1\u984d\uff08\u51fa\u8cc7\u91d1\u984d\uff09\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3001\u300c\u307f\u306a\u3057\u5927\u4f01\u696d\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3001\u53c8\u306f\u8cc7\u672c\uff08\u51fa\u8cc7\uff09\u3092\u6709\u3057\u306a\u3044\u6cd5\u4eba\u306e\u3046\u3061\u3001\u5e38\u6642\u4f7f\u7528\u5f93\u696d\u54e1\u6570\u304c1,000\u4eba\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u3001\u3053\u308c\u307e\u3067\u306e\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304b\u308f\u308a\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306f\u3001\u300c\u6cd5\u4eba\u683c\u3092\u6709\u3059\u308b\u5404\u6cd5\u4eba\u3092\u7d0d\u7a0e\u5358\u4f4d\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u53ca\u3073\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u4e26\u3073\u306b\u7533\u544a\u306f\u5404\u6cd5\u4eba\u304c\u305d\u308c\u305e\u308c\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u540c\u6642\u306b\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u4e00\u4f53\u6027\u306b\u7740\u76ee\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u53ca\u3073\u6cd5\u4eba\u7a0e\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u3042\u305f\u304b\u3082\uff11\u3064\u306e\u6cd5\u4eba\u3067\u3042\u308b\u304b\u306e\u3088\u3046\u306b\u6349\u3048\u3001\u640d\u76ca\u901a\u7b97\u7b49\u306e\u8abf\u6574\u3092\u884c\u3046\u4ed5\u7d44\u307f\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff18\uff09<\/span>\u3067\u3042\u308a\u3001\u5358\u4f53\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7279\u4f8b\u7684\u306a\u53d6\u6271\u3044\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3082\u306e\u3067\u3042\u308b\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\uff18\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\/fy2020\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff12\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\/fy2020\/explanation\/pdf\/p820-1177.pdf#page=6\" target=\"_blank\">825\u9801<\/a>\u3002<\/span><\/p>\n<p>\u3053\u308c\u307e\u3067\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u6cd5\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5f15\u304d\u7d9a\u304d\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u306b\u304a\u3044\u3066\u9023\u7d50\u89aa\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5185\u56fd\u6cd5\u4eba\u53ca\u3073\u540c\u65e5\u306e\u5c5e\u3059\u308b\u9023\u7d50\u89aa\u6cd5\u4eba\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u9023\u7d50\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u9023\u7d50\u5b50\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u540c\u65e5\u306e\u7fcc\u65e5\uff08\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\uff09\u306b\u304a\u3044\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u627f\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff19\uff09<\/span>\uff08R2\u6539\u6b63\u9644\u524729\u2460\uff09\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: 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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 \/>\nR2\u6539\u6b63\u9644\u5247\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c\uff18\u53f7\uff09\u9644\u5247<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\u9023\u8f09\u4e86\uff09<\/span><\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \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>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3044\u3001\u305d\u306e\u91d1\u984d\u304c\u9069\u7528\u5e74\u5ea6\u306e\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\uff08\u21d2\u3010\u7b2c\uff13\u56de\u3011\u306e \uff14 \u53c2\u7167\uff09\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8abf\u6574\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u5341\u4e8c\uff09\u3002<\/p>\n","protected":false},"author":10656,"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":[454,464,415,417],"backnumber":[2125],"series":[743],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 21:27:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/241795"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=241795"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/241795\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=241795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=241795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=241795"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=241795"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=241795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}