{"id":242777,"date":"2021-12-01T12:19:20","date_gmt":"2021-12-01T03:19:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=242777"},"modified":"2021-12-01T12:19:20","modified_gmt":"2021-12-01T03:19:20","slug":"general-rule-report-67","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-67\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u96fb\u5e33\u6cd5\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8\u7b49\u69d8\u5f0f\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u3082\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u96fb\u5e33\u6cd5\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8\u7b49\u69d8\u5f0f\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u300d\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f11\u670829\u65e5\u4ed8\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u516c\u8868\u306f11\u670830\u65e5\uff09\u3067\u3001\u65bd\u884c\u304c\u6765\u6708\u306b\u305b\u307e\u308b\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u5c4a\u51fa\u66f8\u7b49\u306e\u69d8\u5f0f\u3092\u5b9a\u3081\u308b\u901a\u9054\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/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\/law\/tsutatsu\/kobetsu\/sonota\/211100\/01.htm\" target=\"_blank\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u95a2\u4fc2\u5c4a\u51fa\u66f8\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/div><\/div>\n<p>\u307e\u305f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/12.htm\" target=\"_blank\">\u7279\u96c6\u30da\u30fc\u30b8<\/a>\uff08\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff09\u306b\u304a\u3044\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/5-4.htm\" target=\"_blank\">\u7533\u8acb\u66f8\u7b49\u69d8\u5f0f<\/a>\u300d\u3092\u65b0\u8a2d\u3001\u5404\u624b\u7d9a\u306e\u89e3\u8aac\u30da\u30fc\u30b8\u3084\u8a18\u8f09\u4f8b\u306a\u3069\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\uff08\u306a\u304a\u7279\u96c6\u30da\u30fc\u30b8\u3067\u306f\u304b\u306d\u3066\u3088\u308a\u3001\u69d8\u5f0f\u95a2\u4fc2\u306f11\u6708\u4e2d\u306e\u516c\u8868\u3092\u4e88\u544a\u3057\u3066\u304a\u308a\u3001\u6708\u672b\u304e\u308a\u304e\u308a\u306e\u516c\u8868\u3068\u306a\u3063\u305f\uff09\u3002<\/p>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u69d8\u5f0f\u306f\u6b21\u306e\uff15\u70b9\u3002\u65b0\u5236\u5ea6\u4e0b\u3067\u306f\u7a0e\u52d9\u7f72\u9577\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u306f\u5ec3\u6b62\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\uff15\uff05\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\uff08\u7279\u4f8b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\uff09\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u56fd\u7a0e\u306b\u4fc2\u308b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3001\u2460\u306e\u5c4a\u51fa\u66f8\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2460\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021011-060_01.htm\" target=\"_blank\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2461\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021011-060_02.htm\" target=\"_blank\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53d6\u308a\u3084\u3081\u306e\u5c4a\u51fa\u66f8\u30fb\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306e\u53d6\u308a\u3084\u3081\u306e\u5c4a\u51fa\u66f8<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2462\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021011-060_03.htm\" target=\"_blank\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u5c4a\u51fa\u306e\u5909\u66f4\u5c4a\u51fa\u66f8\u30fb\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306e\u5909\u66f4\u306e\u5c4a\u51fa\u66f8<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2463\u3000<a title=\"\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021011-060_04.htm\" target=\"_blank\">\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u306e\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u904e\u53bb\u5206\u91cd\u8981\u66f8\u985e\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021011-060_05.htm\" target=\"_blank\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u51fa\u529b\u30de\u30a4\u30af\u30ed\u30d5\u30a3\u30eb\u30e0\u306b\u3088\u308b\u4fdd\u5b58\u306e\u627f\u8a8d\u7533\u8acb\u66f8<\/a><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u2460\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/0021011-060_01.htm\" target=\"_blank\">\u5c4a\u51fa\u624b\u7d9a<\/a>\u30da\u30fc\u30b8\u306b\u306f\u3001\u8efd\u6e1b\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u8981\u4ef6\u304c\u78ba\u8a8d\u3067\u304d\u308b\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8\u304c\u767b\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021011-060_03.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-242781\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/12\/r4dencho1-1.png\" alt=\"\" width=\"450\" height=\"668\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/r4dencho1-1.png 1677w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/r4dencho1-1-202x300.png 202w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/r4dencho1-1-689x1024.png 689w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021011-060_03.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \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>\u56fd\u7a0e\u5e81\u306f11\u670829\u65e5\u4ed8\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u516c\u8868\u306f11\u670830\u65e5\uff09\u3067\u3001\u65bd\u884c\u304c\u6765\u6708\u306b\u305b\u307e\u308b\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3057\u305f\u5c4a\u51fa\u66f8\u7b49\u306e\u69d8\u5f0f\u3092\u5b9a\u3081\u308b\u901a\u9054\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,183,177,167,179,289],"tags":[511,628,437],"backnumber":[2122],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 11:01:28","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/242777"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=242777"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/242777\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=242777"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=242777"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=242777"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=242777"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=242777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}