{"id":243285,"date":"2021-12-10T17:51:36","date_gmt":"2021-12-10T08:51:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=243285"},"modified":"2021-12-13T10:33:37","modified_gmt":"2021-12-13T01:33:37","slug":"tax-report-88","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-88\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\u3055\u308c\u308b\u300d\uff5e\u8cc3\u4e0a\u3052\u7a0e\u5236\u306f\u629c\u672c\u898b\u76f4\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u63a7\u9664\u7387\u7e2e\u5c0f\u3001\u6539\u6b63\u96fb\u5e33\u6cd5\u306b\u5ba5\u6055\u898f\u5b9a\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u671f\u4e2d\u767b\u9332\u53ef\u80fd\u671f\u9593\u304c\u5ef6\u9577\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>\u300c\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u4e0e\u515a\u5927\u7db1\uff09\u304c\u516c\u8868\u3055\u308c\u308b\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8cc3\u4e0a\u3052\u7a0e\u5236\u306f\u629c\u672c\u898b\u76f4\u3057\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u63a7\u9664\u7387\u7e2e\u5c0f\u3001<\/strong><\/h5>\n<h5 style=\"text-align: center;\"><strong>\u6539\u6b63\u96fb\u5e33\u6cd5\u306b\u5ba5\u6055\u898f\u5b9a\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u671f\u4e2d\u767b\u9332\u53ef\u80fd\u671f\u9593\u304c\u5ef6\u9577\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2021\/12\/13\u3015<\/span><br \/>\n\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u4fc2\u308b\u6539\u6b63\u306e\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>12\u670810\u65e5\uff08\u91d1\uff09\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u306f\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u3044\u308f\u3086\u308b\u4e0e\u515a\u5927\u7db1\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/202382.html\" target=\"_blank\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u5f53\u521d\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u300c\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u4e00\u4f53\u5316\u300d\u3084\u300c\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff08\u7a0e\u7387\u306e\u898b\u76f4\u3057\u30fb\u640d\u76ca\u901a\u7b97\u7bc4\u56f2\u306e\u62e1\u5145\uff09\u300d\u306a\u3069\u304c\u5b9f\u73fe\u3059\u308b\u3068\u306e\u4e00\u90e8\u5831\u9053\u3082\u3042\u3063\u305f\u3082\u306e\u306e\u3001\u8846\u8b70\u9662\u9078\u6319\u306e\u65e5\u7a0b\u3084\u4e16\u8ad6\u306e\u5f71\u97ff\u3082\u3042\u3063\u3066\u304b\u3001\u4eca\u56de\u306f\u898b\u9001\u308a\u3068\u3055\u308c\u3001\u8cc3\u4e0a\u3052\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306a\u3069\u653f\u6a29\u4e3b\u5c0e\u306e\u65bd\u7b56\u306e\u4ed6\u3001\u904e\u53bb\u306b\u4f1a\u8a08\u691c\u67fb\u9662\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u305f\u4e8b\u9805\u3078\u306e\u624b\u5f53\u3066\u304c\u500b\u5225\u306b\u884c\u308f\u308c\u308b\u306a\u3069\u306e\u5185\u5bb9\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u5f8c\u8ff0\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3084\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u5236\u5ea6\uff08\u3044\u308f\u3086\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u3068\u3044\u3063\u305f\u3001\u5236\u5ea6\u8a2d\u8a08\u304c\u56fa\u307e\u308a\u65bd\u884c\u3092\u8fce\u3048\u308b\u3082\u306e\u306b\u5bfe\u3059\u308b\u898b\u76f4\u3057\u3082\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002\u3059\u3067\u306b\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u305f\u4f01\u696d\u7b49\u306b\u3068\u3063\u3066\u3001\u5de5\u7a0b\u306e\u898b\u76f4\u3057\u306a\u3069\u306e\u691c\u8a0e\u3082\u6c42\u3081\u3089\u308c\u3088\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u4e3b\u306a\u6539\u6b63\u4e8b\u9805\u3092\u7d39\u4ecb\u3059\u308b\u3002\u4f8b\u5e74\u306e\u3068\u304a\u308a\u91cd\u8981\u306a\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u304b\u3089\u5e74\u59cb\u306b\u304b\u3051\u3066\u500b\u5225\u306b\u901f\u5831\u89e3\u8aac\u3092\u9806\u6b21\u516c\u958b\u3057\u3066\u3044\u304f\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3061\u3089\u306e\uff3b<a title=\"\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\uff08\u66f4\u65b0\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/information-513\/\" target=\"_blank\">\u8cc7\u6599\u30ea\u30f3\u30af\u96c6<\/a>\uff3d\u30da\u30fc\u30b8\u3082\u4eca\u5f8c\u66f4\u65b0\u3092\u91cd\u306d\u3066\u3044\u304f\u306e\u3067\u3001\u30ed\u30b0\u30a4\u30f3\u306e\u4e0a\u3001\u30d6\u30c3\u30af\u30de\u30fc\u30af\u30dc\u30bf\u30f3\u3092\u62bc\u3059\u306a\u3069\u3057\u3066\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b12\u670826\u65e5\uff08\u65e5\uff09\u306b\u306f\u6bce\u5e74\u3054\u597d\u8a55\u3044\u305f\u3060\u3044\u3066\u3044\u308b\u5f0a\u793e\u4e3b\u50ac\u30bb\u30df\u30ca\u30fc\u300c<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u30bb\u30df\u30ca\u30fc\u30da\u30fc\u30b8\" href=\"https:\/\/profession-net.com\/zeisei-kaisei-seminar2021\/\" target=\"_blank\">60\u5206\u3067\u308f\u304b\u308b\uff01\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306f\u3053\u3046\u8aad\u3080<\/a>\u300d\u304c\u958b\u50ac\u3055\u308c\u308b\u305f\u3081\u3001\u305c\u3072\u304a\u7533\u8fbc\u307f\u306e\u4e0a\u3001\u3054\u8996\u8074\u3055\u308c\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3007\u6cd5\u4eba\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u307e\u305a\u5cb8\u7530\u7dcf\u7406\u304c\u300c<a title=\"\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kantei.go.jp\/jp\/101_kishida\/actions\/202111\/26shihon.html\" target=\"_blank\">\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u5b9f\u73fe\u4f1a\u8b70<\/a>\u300d\u306b\u304a\u3044\u3066\u671f\u5f85\u3092\u793a\u3057\u305f\u300c\uff13\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u8d85\u3048\u308b\u8cc3\u4e0a\u3052\u300d\u3092\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u3001\u3044\u308f\u3086\u308b\u8cc3\u4e0a\u3052\u7a0e\u5236\uff08\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\uff09\uff08\u63aa\u6cd542\u306e12\u306e\uff15\uff09\uff09\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u307e\u305a\u5927\u4f01\u696d\u5411\u3051\u5236\u5ea6\uff08\u3044\u308f\u3086\u308b<strong>\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236<\/strong>\uff09\u306f\u73fe\u884c\u306e\u9069\u7528\u8981\u4ef6\u3067\u3042\u308b\u300c\u65b0\u898f\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u7dcf\u984d\uff1a\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u7387\uff12\uff05\u4ee5\u4e0a\u300d\u3092\u300c\u7d99\u7d9a\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u7dcf\u984d\uff1a\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u7387\uff13\uff05\u4ee5\u4e0a\u300d\u3068\u6539\u3081\u3001\u8cc7\u672c\u91d110\u5104\u5186\u4ee5\u4e0a\u7b49\u306e\u5927\u4f01\u696d\u306e\u307f\u4e00\u90e8\u53d6\u7d44\u30fb\u5c4a\u51fa\u8981\u4ef6\u3092\u8ffd\u52a0\u3057\u305f\u4e0a\u3067\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3064\u3044\u3066\u306f\u300c\u65b0\u898f\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u7dcf\u984d\u300d\u3092\u300c\u96c7\u7528\u8005\u5168\u4f53\u306e\u7d66\u4e0e\u7dcf\u984d\u306e\u5bfe\u524d\u5e74\u5ea6\u5897\u52a0\u984d\u300d\u3068\u3057\u3001\u7d99\u7d9a\u96c7\u7528\u8005\u306e\u7d66\u4e0e\u7dcf\u984d\u3084\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5897\u52a0\u7387\u306b\u5fdc\u3058\u3066\u63a7\u9664\u7387\u3092\uff13\u6bb5\u968e\uff0815\uff05\u30fb25\uff05\u30fb30\uff05\uff08\u73fe\u884c\uff1a15\uff05\u30fb20\uff05\uff09\uff09\u3068\u3059\u308b\u4ed5\u7d44\u307f\u3078\u6539\u7d44\u3055\u308c\u308b\u3002<\/p>\n<p>\u6b21\u306b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u304a\u3051\u308b<strong>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236<\/strong>\u3067\u306f\u3001\u9069\u7528\u8981\u4ef6\u3001\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u5909\u66f4\u305b\u305a\u3001\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u3068\u540c\u69d8\u306b\u63a7\u9664\u7387\u3092\uff13\u6bb5\u968e\uff0815\uff05\u30fb30\uff05\u30fb40\uff05\uff08\u73fe\u884c\uff1a15\uff05\u30fb25\uff05\uff09\uff09\u306b\u62e1\u5145\u3059\u308b\u3002<\/p>\n<p>\u672c\u5236\u5ea6\u306f\u4ee4\u548c\uff13\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u3082\u30b3\u30ed\u30ca\u798d\u3092\u8e0f\u307e\u3048\u305f\u5236\u5ea6\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\uff13\u5e74\u7d9a\u3051\u3066\u306e\u898b\u76f4\u3057\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u5341\u5206\u306a\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308d\u3046\u3002<\/p>\n<p>\u307e\u305f\u4e0a\u8a18\u306e\u5b9f\u52b9\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u7b49\u306e\u9069\u7528\u306b\u4fc2\u308b\u300c\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\uff08\u63aa\u6cd542\u306e13\u2465\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u8cc7\u672c\u91d110\u5104\u5186\u4ee5\u4e0a\u304b\u3064\u5f93\u696d\u54e1\u65701,000\u4eba\u4ee5\u4e0a\u3067\u524d\u671f\u9ed2\u5b57\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8981\u4ef6\uff08\u4e0b\u8a18\u2460\uff09\u304c\u5f37\u5316\uff08\uff11\uff05\u4ee5\u4e0a\u3002\u4ee4\u548c\uff14\u5e74\u5ea6\u306f0.5\uff05\u4ee5\u4e0a\uff09\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<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\uff08\u63aa\u6cd542\u306e13\u2465\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u305d\u306e\u6cd5\u4eba\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u305d\u306e\u7d99\u7d9a\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092<span style=\"border-bottom: solid 1px #B22222;\">\u8d85\u3048\u308b<\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u305d\u306e\u6cd5\u4eba\u306e\u56fd\u5185\u8a2d\u5099\u6295\u8cc7\u984d\u304c\u305d\u306e\u5f53\u671f\u511f\u5374\u8cbb\u7dcf\u984d\u306e30\uff05\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\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<\/h4><div class=\"toggle_content toggle_closed\">\n<p style=\"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\/\" target=\"_blank\"><span style=\"color: #666699;\">\u3010\u7b2c\uff11\u56de\u3011<\/span><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u5411\u3051\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u6982\u8981<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p style=\"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\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1076\/\" target=\"_blank\"><span style=\"color: #666699;\">\u3010\u7b2c\uff12\u56de\u3011<\/span><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\u3000\u7528\u8a9e\u306e\u5b9a\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff11\uff09\u3000\u5168\u4f53\u50cf<\/strong><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><strong>\uff08\uff12\uff09\u3000\u7528\u8a9e\u306e\u5b9a\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff11<\/span>\u3000\u56fd\u5185\u65b0\u898f\u96c7\u7528\u8005\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><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\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"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\/\" target=\"_blank\"><span style=\"color: #666699;\">\u3010\u7b2c\uff13\u56de\u3011<\/span><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff13<\/span>\u3000\u65b0\u898f\u96c7\u7528\u8005\u6bd4\u8f03\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff14<\/span>\u3000\u63a7\u9664\u5bfe\u8c61\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff15<\/span>\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3010\u6539\u6b63\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\uff16<\/span>\u3000\u6bd4\u8f03\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3010\u6539\u6b63\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\">\u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">12\/16\u516c\u958b<\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><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\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><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\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><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\u3010\u65b0\u8a2d\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><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\u3010\u6539\u6b63\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044<\/strong><\/p>\n<\/div><\/div>\n<p>\u6b21\u306b\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u63aa\u7f6e\u306e\u5ef6\u9577\u7b49\u306b\u3064\u3044\u3066\u3001<strong>\uff15\uff27\u5c0e\u5165\u4fc3\u9032\u7a0e\u5236<\/strong>\uff08\u8a8d\u5b9a\u7279\u5b9a\u9ad8\u5ea6\u60c5\u5831\u901a\u4fe1\u6280\u8853\u6d3b\u7528\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff1a\u63aa\u6cd542\u306e12\u306e\uff16\u7b49\uff09\u306f\u7a0e\u984d\u63a7\u9664\u7387\u542b\u3080\u8981\u4ef6\u3092\u898b\u76f4\u3057\u4ee4\u548c\uff17\u5e74\uff13\u670831\u65e5\u307e\u3067\uff13\u5e74\u5ef6\u9577\u3001<strong>\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236<\/strong>\uff08\u7279\u5225\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u7279\u5b9a\u4e8b\u696d\u6d3b\u52d5\u3068\u3057\u3066\u51fa\u8cc7\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff1a\u63aa\u6cd566\u306e13\u7b49\uff09\u306f\u5bfe\u8c61\u306b\u300c\u8a2d\u7acb10\u5e74\u4ee5\u4e0a15\u5e74\u672a\u6e80\u306e\u7814\u7a76\u958b\u767a\u578b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u300d\u3092\u8ffd\u52a0\u3059\u308b\u7b49\u306e\u62e1\u5145\u3092\u884c\u3044\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002\u307e\u305f\u3001<span style=\"color: #333399;\">\u2460<\/span>\uff08\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u304c\u8a08\u753b\u306e\u8a8d\u5b9a\u671f\u9650\u3068\u306a\u308b\uff09\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\uff08\u63aa\u6cd542\u306e12\u7b49\uff09\u3001<span style=\"color: #333399;\">\u2461<\/span>\u5009\u5eab\u5efa\u7269\u7b49\u306e\u5272\u5897\u511f\u5374\uff08\u63aa\u6cd548\u7b49\uff09\u3001<span style=\"color: #333399;\">\u2462<\/span>\u6d77\u5916\u6295\u8cc7\u7b49\u640d\u5931\u6e96\u5099\u91d1\uff08\u63aa\u6cd555\u7b49\uff09\u306f\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\uff08<span style=\"color: #333399;\">\u2460\u2461<\/span>\u306b\u3064\u3044\u3066\u306f\u8981\u4ef6\u898b\u76f4\u3057\u3042\u308a\uff09\u3002\u7279\u5b9a\u707d\u5bb3\u9632\u6b62\u6e96\u5099\u91d1\uff08\u63aa\u6cd556\u7b49\uff09\u306f\u9069\u7528\u671f\u9650\u306e\u5230\u6765\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/p>\n<p>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\uff08\u63aa\u6cd561\u306e\uff14\u7b49\uff09\u53ca\u3073\u4e2d\u5c0f\u4f01\u696d\u8005\u306e\u6b20\u640d\u91d1\u7b49\u4ee5\u5916\u306e\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u306e\u4e0d\u9069\u7528\uff08\u63aa\u6cd566\u306e12\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u5ef6\u9577\uff08\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u3055\u308c\u308b\uff08\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u4e00\u90e8\u5bfe\u8c61\u306e\u898b\u76f4\u3057\u3042\u308a\uff09\u3002<\/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\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff17\u6761\u306b\u3088\u308a\u8cc7\u672c\u91d1\uff11\u5104\u5186\u8d8510\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3082\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\u4e8b\u696d\u5e74\u5ea6\u306b\u751f\u3058\u305f\u9752\u8272\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u53ef\u80fd\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u8a73\u3057\u304f\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/keizaitaisaku\/pdf\/keizaitaisaku_2.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff0830\u4e07\u5186\u672a\u6e80\uff09\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08\u63aa\u6cd567\u306e\uff15\u7b49\uff09\u3082\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3068\u306a\u3063\u305f\u304c\u3001\u5bfe\u8c61\u8cc7\u7523\u304b\u3089<strong><span style=\"color: #b22222;\">\u300c\u8cb8\u4ed8\u3051\uff08\u4e3b\u8981\u306a\u4e8b\u696d\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306e\u7528\u306b\u4f9b\u3057\u305f\u8cc7\u7523\u300d<\/span><\/strong>\u304c\u9664\u5916\u3055\u308c\u308b\u3002\u307e\u305f10\u4e07\u5186\u672a\u6e80\u306e\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\uff08\u6cd5\u4ee4133\uff09\u53ca\u307320\u4e07\u5186\u672a\u6e80\u306e\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\uff08\u6cd5\u4ee4133\u306e\uff12\uff09\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306e\u8cc7\u7523\u304c\u9069\u7528\u9664\u5916\u3068\u3055\u308c\u308b\u3002\u3053\u308c\u306f\u5229\u76ca\u5727\u7e2e\u3092\u76ee\u7684\u306b\u3001\u81ea\u3089\u304c\u884c\u3046\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u306a\u3044\u5c11\u984d\u306a\u8cc7\u7523\uff08\u5efa\u8a2d\u7528\u8db3\u5834\u3084\u30c9\u30ed\u30fc\u30f3\u7b49\uff09\u3092\u5927\u91cf\u306b\u53d6\u5f97\u3057\u8cb8\u4ed8\u3051\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u7bc0\u7a0e\u30b9\u30ad\u30fc\u30e0\u3092\u9632\u6b62\u3059\u308b\u306d\u3089\u3044\u306b\u3088\u308b\u3082\u306e\u3002<\/p>\n<p>\u4ed6\u306b\u500b\u5225\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u4ee4\u548c\uff13\u5e74\uff13\u670811\u65e5\u6700\u9ad8\u88c1\u5224\u6c7a\uff08\u56fd\u969b\u8208\u696d\u4e8b\u4ef6\uff09\u3092\u53d7\u3051<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u6700\u9ad8\u88c1\u5224\u6c7a\u3092\u8e0f\u307e\u3048\u305f\u6df7\u5408\u914d\u5f53\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u516c\u8868\uff5e\u6df7\u5408\u914d\u5f53\u306e\u969b\u306b\u7b97\u51fa\u3055\u308c\u308b\u76f4\u524d\u6255\u623b\u7b49\u5bfe\u5fdc\u8cc7\u672c\u91d1\u984d\u7b49\u306b\u3064\u304d\u6e1b\u5c11\u8cc7\u672c\u5270\u4f59\u91d1\u984d\u3092\u4e0a\u9650\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-162\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u56fd\u7a0e\u5e81\u304c\u5f53\u9762\u306e\u5bfe\u5fdc\u3092\u516c\u8868\u3057\u3066\u3044\u305f\u304c\u3001\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u4fc2\u308b\u307f\u306a\u3057\u914d\u5f53\u306e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6255\u623b\u7b49\u5bfe\u5fdc\u8cc7\u672c\u91d1\u984d\u7b49\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u6e1b\u8cc7\u8cc7\u672c\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8cc7\u672c\u306e\u6255\u623b\u3057\u306b\u3088\u308a\u6e1b\u5c11\u3057\u305f\u8cc7\u672c\u5270\u4f59\u91d1\u306e\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u7b49\u306e\u6cd5\u6574\u5099\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u201c\u56fd\u969b\u8208\u696d\u4e8b\u4ef6\u201d\u3092\u5de1\u308b\uff15\u3064\u306e\u7591\u554f\u70b9\uff5e\u30d7\u30ed\u30e9\u30bf\u8a08\u7b97\u9055\u6cd5\u5224\u6c7a\u3092\u751f\u3093\u3060\u6839\u672c\u539f\u56e0\uff5e<\/h4><div class=\"toggle_content toggle_closed\">\n<p style=\"margin-bottom: 3px;\"><a title=\"\u201c\u56fd\u969b\u8208\u696d\u4e8b\u4ef6\u201d\u3092\u5de1\u308b\uff15\u3064\u306e\u7591\u554f\u70b9\uff5e\u30d7\u30ed\u30e9\u30bf\u8a08\u7b97\u9055\u6cd5\u5224\u6c7a\u3092\u751f\u3093\u3060\u6839\u672c\u539f\u56e0\uff5e\u3000\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1079\/\" target=\"_blank\"><span style=\"color: #4682b4;\">\u3010\u7b2c\uff11\u56de\u3011<\/span><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u300a\u7591\u554f\u70b9\uff11\u300b\u3000\u5229\u76ca\u7a4d\u7acb\u91d1\u304c\u30de\u30a4\u30ca\u30b9\u306e\u6cd5\u4eba\u304c\u4f55\u6545\u914d\u5f53\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u306e\u304b<\/strong><\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 10px; padding-left: 15px;\"><strong>\u300a\u7591\u554f\u70b9\uff12\u300b\u3000\u30d7\u30ed\u30e9\u30bf\u8a08\u7b97\u306e\u5206\u6bcd\u306f\u3001\u6255\u623b\u3057\u7b49\u306e\u76f4\u524d\u306e\u682a\u4e3b\u8cc7\u672c\u306e\u72b6\u614b\u3092\u793a\u3057\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"> \u3010\u7b2c\uff12\u56de\u3011\u3000<span style=\"color: #b22222;\">12\/23\u516c\u958b<\/span><\/span><\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u300a\u7591\u554f\u70b9\uff13\u300b\u3000KC\u793e\u304b\u3089\u306e\u91d1\u92ad\u914d\u5f53\u3092\u8cc7\u672c\u914d\u5f53\u3068\u5229\u76ca\u914d\u5f53\u306b\u5206\u3051\u3066\u884c\u3046\u3053\u3068\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u640d\u3092\u610f\u56f3\u7684\u306b\u4f5c\u51fa\u3059\u308b\u6063\u610f\u7684\u306a\u884c\u70ba\u306b\u5f53\u305f\u3089\u306a\u3044\u304b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 60px;\">\uff08\uff11\uff09\u3000\u30d7\u30ed\u30e9\u30bf\u8a08\u7b97\u5c0e\u5165\u306e\u7d4c\u7def\u3068\u672c\u4ef6\u6700\u5224\u306e\u610f\u7fa9<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 60px;\">\uff08\uff12\uff09\u3000\u8cc7\u672c\u914d\u5f53\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308b\uff38\u306e\u7bc0\u7a0e\u52b9\u679c<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"> \u3010\u7b2c\uff13\u56de\u3011\u3000<span style=\"color: #b22222;\">2022\/1\/13\u516c\u958b<\/span><\/span><\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u300a\u7591\u554f\u70b9\uff14\u300b\u3000\u305d\u3082\u305d\u3082\u5916\u56fd\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u53ca\u3073\u5229\u76ca\u7a4d\u7acb\u91d1\u306e\u984d\u306f\u7b97\u5b9a\u53ef\u80fd\u304b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 60px;\">\uff08\uff11\uff09\u3000\u682a\u4e3b\u306b\u5bfe\u3059\u308b\u300c\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u300d\u306e\u901a\u77e5\u7fa9\u52d9\u3092\u8ca0\u308f\u306a\u3044\u5916\u56fd\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 60px;\">\uff08\uff12\uff09\u3000\u7d14\u7c8b\u3067\u6df7\u3058\u308a\u6c17\u306e\u306a\u3044\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u5229\u76ca\u7a4d\u7acb\u91d1\u306e\u984d\u306e\u5206\u914d<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #4682b4;\"> \u3010\u7b2c\uff14\u56de\u3011\u3000<span style=\"color: #b22222;\">2022\/1\/27\u516c\u958b<\/span><\/span><\/p>\n<p style=\"margin-left: 90px; text-indent: -90px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u300a\u7591\u554f\u70b9\uff15\u300b\u3000\u5225\u4ef6\u88c1\u5224\u4f8b\u3067\u306f\u3001\u5916\u56fd\u4e0a\u5834\u4f1a\u793e\u306e\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u6570\u5024\u3092\u7528\u3044\u3066\u307f\u306a\u3057\u914d\u5f53\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 60px;\">\uff08\uff11\uff09\u3000\u30bf\u30a4\u30b3\u30fb\u30a4\u30f3\u30bf\u30fc\u30ca\u30b7\u30e7\u30ca\u30eb\u4e8b\u4ef6<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 60px;\">\uff08\uff12\uff09\u3000\uff34\u793e\u4e8b\u4ef6\u5224\u6c7a\u306e\u554f\u984c\u70b9<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u304a\u308f\u308a\u306b<\/strong><\/p>\n<\/div><\/div>\n<p>\u307e\u305f\u300c\u4ee4\u548c\u5143\u5e74\u5ea6\u6c7a\u7b97\u691c\u67fb\u5831\u544a\u300d\u3067\u306e\u4f1a\u8a08\u691c\u67fb\u9662\u306b\u3088\u308b\u6307\u6458\u3092\u53d7\u3051\u3001\u4f01\u696d\u306e\u4e8b\u52d9\u8ca0\u62c5\u7b49\u8efd\u6e1b\u3092\u76ee\u7684\u306b\u3001\u5b8c\u5168\u5b50\u4f1a\u793e\u682a\u5f0f\u7b49\uff08\u682a\u5f0f\u4fdd\u6709\u5272\u5408100\uff05\uff09\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u308f\u306a\u3044\uff08\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\uff09\u3053\u3068\u3068\u3059\u308b\u7b49\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/strong><br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u691c\u67fb\u9662\u3001\u5b50\u4f1a\u793e\u914d\u5f53\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u304b\u3089\u9084\u4ed8\u91d1\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u4e8b\u52d9\u7b49\u306e\u767a\u751f\u3092\u6307\u6458\uff5e\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u3044\u306a\u3044\u3068\u306e\u898b\u89e3\u3092\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-105\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u691c\u67fb\u9662\u3001\u5b50\u4f1a\u793e\u914d\u5f53\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u304b\u3089\u9084\u4ed8\u91d1\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u4e8b\u52d9\u7b49\u306e\u767a\u751f\u3092\u6307\u6458\uff5e\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u3044\u306a\u3044\u3068\u306e\u898b\u89e3\u3092\u793a\u3059\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3055\u3089\u306b\u5927\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u6240\u5f97\u5272\u306e\u8efd\u6e1b\u7a0e\u7387\uff08\u5e74400\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306e\u90e8\u5206\u306e0.4\uff05\u306e\u6a19\u6e96\u7a0e\u7387\u53ca\u3073\u5e74400 \u4e07\u5186\u3092\u8d85\u3048\u5e74800 \u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u306e\u90e8\u5206\u306e0.7\uff05\u306e\u6a19\u6e96\u7a0e\u7387\uff09\u306b\u3064\u3044\u3066\u3001\uff11\u793e\u3042\u305f\u308a\u306e\u8efd\u6e1b\u984d\u304c\u6975\u3081\u3066\u5c11\u306a\u3044\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u5ec3\u6b62\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u3053\u308c\u3089\u306e\u90e8\u5206\u306e\u6a19\u6e96\u7a0e\u7387\u30921.0\uff05\u3068\u3059\u308b\u7b49\u306e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\uff08\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3007\u4f4f\u5b85\u95a2\u9023\u7a0e\u5236<\/strong><\/h4>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u5236\u5ea6\u306f13\u5e74\u9593\u306e\u63a7\u9664\u671f\u9593\u7279\u4f8b\u304c<a title=\"\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-543\/\" target=\"_blank\">\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306b\u3088\u308a\u5ef6\u9577\u3055\u308c\u3066\u3044\u305f<\/a>\u304c\u3001\u4f1a\u8a08\u691c\u67fb\u9662\u306e<a title=\"\u4f1a\u8a08\u691c\u67fb\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jbaudit.go.jp\/report\/new\/characteristic30\/fy30_kanshin_ch04_p1.html\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u6c7a\u7b97\u691c\u67fb\u5831\u544a<\/a>\u3067\u4f4e\u91d1\u5229\u306b\u3088\u308a\u6bce\u5e74\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u984d\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u652f\u6255\u5229\u606f\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308b\u72b6\u6cc1\u306b\u3064\u3044\u3066\u6307\u6458\u3092\u53d7\u3051\u305f\u3053\u3068\u7b49\u304b\u3089\u3001\u6b21\u306e\u5bfe\u5fdc\u304c\u306a\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u30fb\u9069\u7528\u671f\u9650<\/span>\uff1a\u4ee4\u548c\uff17\u5e7412\u670831\u65e5\u5165\u5c45\u5206\u307e\u3067\uff14\u5e74\u5ef6\u9577<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u30fb\u63a7\u9664\u7387<\/span>\uff1a0.7\uff05\u3078\u5f15\u4e0b\u3052\uff08\u73fe\u884c\uff1a1.0\uff05\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u30fb\u501f\u5165\u9650\u5ea6\u984d<\/span>\uff1a\u4f4f\u5b85\u306e\u74b0\u5883\u6027\u80fd\u3084\u65b0\u7bc9\u30fb\u65e2\u5b58\u306e\u5225\u306b\u3088\u308a3,000\u4e07\u5186\uff5e5,000\u4e07\u5186\uff08\u4ee4\u548c\uff14\u5e74\u30fb\uff15\u5e74\u5165\u5c45\uff09\u30012,000\u4e07\u5186\uff5e4,500\u4e07\u5186\uff08\u4ee4\u548c\uff16\u5e74\u30fb\uff17\u5e74\u5165\u5c45\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u30fb\u63a7\u9664\u671f\u9593<\/span>\uff1a\u65b0\u7bc9\u30fb\u8cb7\u53d6\u518d\u8ca9\u306f13\u5e74\u3001\u65e2\u5b58\u4f4f\u5b85\u306f10\u5e74<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u30fb\u6240\u5f97\u8981\u4ef6<\/span>\uff1a\u5408\u8a08\u6240\u5f97\u91d1\u984d2,000\u4e07\u5186\u4ee5\u4e0b\uff08\u73fe\u884c\uff1a3,000\u4e07\u5186\u4ee5\u4e0b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800000;\">\u30fb\u5e8a\u9762\u7a4d\u8981\u4ef6<\/span>\uff1a50\u33a1\uff08\u4ee4\u548c\uff15\u5e74\u4ee5\u524d\u5efa\u7bc9\u78ba\u8a8d\uff08\u65b0\u7bc9\uff09\uff1a40\u33a1\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\uff09\uff09<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u9069\u7528\u306b\u5fc5\u8981\u3067\u3042\u3063\u305f\u5e74\u672b\u306e\u501f\u5165\u91d1\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u63d0\u51fa\u30fb\u63d0\u793a\u304c\u4e0d\u8981\u3068\u306a\u308b\uff08\u3053\u308c\u306b\u4ee3\u3048\u3066\u9280\u884c\u7b49\u304c\u5e74\u672b\u6b8b\u9ad8\u306e\u60c5\u5831\u7b49\u3092\u8a18\u8f09\u3057\u305f\u8abf\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\uff09\u306a\u3069\u624b\u7d9a\u9762\u3067\u306e\u898b\u76f4\u3057\u3082\u884c\u308f\u308c\u308b<span style=\"border-bottom: solid 1px 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\/>\n\u4e0a\u8a18\u4e0b\u7dda\u90e8\u306b\u3064\u3044\u3066\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4f4f\u5b85\u53d6\u5f97\u30fb\u5897\u6539\u7bc9\u306b\u4fc2\u308b\u6b21\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3082\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\uff08\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\uff09\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\uff08\u4e00\u90e8\u898b\u76f4\u3057\u3042\u308a\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u6539\u4fee\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff13\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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3px;\">\u30fb\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd536\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u4ea4\u63db\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd536\u306e\uff15\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff08\u63aa\u6cd541\u306e\uff15\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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target=\"_blank\">\u5e73\u621021\u5e74\u53ca\u3073\u5e73\u621022\u5e74\u306b\u571f\u5730\u7b49\u306e\u5148\u884c\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/a>\uff08\u63aa\u6cd537\u306e\uff19\u300166\u306e\uff12\uff09\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306e\u6240\u6709\u3059\u308b\u4ed6\u306e\u571f\u5730\u7b49\u306e\u8b72\u6e21\u671f\u9650\u304c\u4ee4\u548c\uff13\u5e7412\u670830\u65e5\u306b\u5230\u6765\u3057\u3001\u305d\u306e\u5f8c\u306b\u304a\u3044\u3066\u672c\u5236\u5ea6\u306e\u9069\u7528\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<a title=\"\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u5b85\u5730\u306e\u8ca0\u62c5\u8abf\u6574\u63aa\u7f6e\" href=\"https:\/\/profession-net.com\/professionjournal\/real-estate-article-19\/\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u9650\u308a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u63a1\u3089\u308c\u3066\u3044\u305f<\/a>\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u9650\u308a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u5546\u696d\u5730\u7b49\uff08\u8ca0\u62c5\u6c34\u6e96\u304c60\uff05\u672a\u6e80\u306e\u571f\u5730\u306b\u9650\u308b\uff09\u306e\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u8a55\u4fa1\u984d\u306e2.5\uff05\uff08\u73fe\u884c\uff1a\uff15\uff05\uff09\u3092\u52a0\u7b97\u3057\u305f\u984d\uff08\u305f\u3060\u3057\u3001\u305d\u306e\u984d\u304c\u8a55\u4fa1\u984d\u306e60\uff05\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f60\uff05\u76f8\u5f53\u984d\u3068\u3057\u3001\u8a55\u4fa1\u984d\u306e20\uff05\u3092\u4e0b\u56de\u308b\u5834\u5408\u306b\u306f20\uff05\u76f8\u5f53\u984d\u3068\u3059\u308b\uff09\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u3067\u671f\u9650\u5207\u308c\u3068\u306a\u308b\u300c\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58\u767b\u8a18\u7b49\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\uff08\u63aa\u6cd572\u306e\uff12\u7b49\uff09\u300d\uff08\u8981\u4ef6\u7de9\u548c\u3042\u308a\uff09\u3001\u300c\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u53ca\u3073\u4e0d\u52d5\u7523\u8b72\u6e21\u5951\u7d04\u66f8\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u7a0e\u7387\u306e\u7279\u4f8b\uff08\u63aa\u6cd591\uff09\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u9593\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3007\u8cc7\u7523\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u307e\u305a\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u540c\u69d8\u306b\u4ee4\u548c\uff13\u5e74\u5ea6\u6539\u6b63\u3067\u5e8a\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c\u7b49\u304c\u884c\u308f\u308c\u305f\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\uff08\u63aa\u6cd570\u306e\uff12\uff09\u300d\u306f\u3001\u9069\u7528\u671f\u9650\u3092\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3057\u305f\u4e0a\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u5951\u7d04\u306e\u7de0\u7d50\u6642\u671f\u306b\u304b\u304b\u308f\u3089\u305a\u300c\u8010\u9707\u3001\u7701\u30a8\u30cd\u53c8\u306f\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\uff1a1,000\u4e07\u5186\u300d\u300c\u305d\u308c\u4ee5\u5916\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\uff1a500\u4e07\u5186\u300d\u3068\u3059\u308b\u4ed6\u3001\u7bc9\u5e74\u6570\u8981\u4ef6\u3084\u53d7\u8d08\u8005\u306e\u5e74\u9f62\u8981\u4ef6\u306e\u898b\u76f4\u3057\uff0820\u6b73\u4ee5\u4e0a\u219218\u6b73\u4ee5\u4e0a\uff09\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u6b21\u306b\u300c\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u300d\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u3067\u306f\u4ee5\u4e0b\u306e<span style=\"text-decoration: underline;\">\u3044\u305a\u308c\u306b\u3082<\/span>\u8a72\u5f53\u3059\u308b\u8005\u304c\u63d0\u51fa\u7fa9\u52d9\u8005\u3068\u306a\u308b\u304c\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08\u6240\u5f972,000\u4e07\u5186\u4ee5\u4e0b\uff09\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9ad8\u984d\u306e\u8cc7\u7523\u3092\u4fdd\u6709\u3059\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3068\u306e\u6307\u6458\u304c\u3042\u3063\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u305d\u306e\u5e74\u5206\u306e\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u5404\u7a2e\u6240\u5f97\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c2,000\u4e07\u5186\u8d85\u3010\u6240\u5f97\u57fa\u6e96\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\uff13\u5104\u5186\u4ee5\u4e0a\u306e\u8ca1\u7523\u53c8\u306f\u305d\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u306e\u56fd\u5916\u8ee2\u51fa\u7279\u4f8b\u5bfe\u8c61\u8ca1\u7523\uff08\u6709\u4fa1\u8a3c\u5238\u7b49\uff09\u3092\u6709\u3059\u308b\u3010\u8ca1\u7523\u57fa\u6e96\u3011<\/p>\n<\/div>\n<p>\u3053\u306e\u305f\u3081\u6539\u6b63\u6848\u3067\u306f\u3001\u4e0a\u8a18\u73fe\u884c\u306e\u63d0\u51fa\u7fa9\u52d9\u8005\u306e\u307b\u304b\u3001<strong>\u300c\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c10\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u8005\u300d<\/strong>\u304c\u63d0\u51fa\u7fa9\u52d9\u8005\u3068\u3055\u308c\uff08\u4ee4\u548c\uff15\u5e74\u5206\u4ee5\u5f8c\u306e\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306b\u3064\u3044\u3066\u9069\u7528\uff09\u3001\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u7fcc\u5e74\uff16\u670830\u65e5\u307e\u3067\uff08\u73fe\u884c\uff1a\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\uff09\u3068\u3059\u308b\uff08\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\uff09\u306a\u3069\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u7279\u4f8b\u627f\u8a8d\u8a08\u753b\u306e\u63d0\u51fa\u671f\u9650\u304c\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\uff11\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_enkatsu_tokurei_yoshiki.htm\" target=\"_blank\">\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u306e\u524d\u63d0\u3068\u306a\u308b\u8a8d\u5b9a\u306b\u95a2\u3059\u308b\u7533\u8acb\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u3067\u306f\u300c\u5927\u53e3\u682a\u4e3b\u7b49\u300d\uff08\u767a\u884c\u6e08\u682a\u5f0f\u306e\u7dcf\u6570\u7b49\u306e\uff13\uff05\u4ee5\u4e0a\u306b\u76f8\u5f53\u3059\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u7b49\u3092\u6709\u3059\u308b\u500b\u4eba\uff1a\u63aa\u6cd5\uff19\u306e\uff13\u4e00\uff09\u304c\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u914d\u5f53\u7b49\u306f\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u7533\u544a\u4e0d\u8981\u65b9\u5f0f\u3084\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u65b9\u5f0f\u306b\u3088\u308b\u8b72\u6e21\u640d\u5931\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u9078\u629e\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u5927\u53e3\u682a\u4e3b\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3092\u901a\u3058\u6a29\u5229\u884c\u4f7f\u3059\u308b\u306a\u3069\u5b9f\u8cea\u7684\u306b\u5927\u53e3\u682a\u4e3b\u7b49\u3068\u540c\u7b49\u306e\u8005\u304c\u3053\u308c\u3089\u306e\u7279\u4f8b\u63aa\u7f6e\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3068\u306e\u4f1a\u8a08\u691c\u67fb\u9662\u306b\u3088\u308b<a title=\"\u4f1a\u8a08\u691c\u67fb\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jbaudit.go.jp\/report\/new\/summary02\/pdf\/fy02_tokutei_10.pdf\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u6c7a\u7b97\u691c\u67fb\u5831\u544a<\/a>\u306e\u6307\u6458\u3092\u53d7\u3051\u3001\u6301\u682a\u5272\u5408\u304c\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u6cd5\u4eba\u3068\u306e\u5408\u8a08\u3067\uff13\uff05\u4ee5\u4e0a\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u914d\u5f53\u7b49\u3092\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u7b49\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\uff08\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3092\u3081\u3050\u3063\u3066\u306f\u3001\u73fe\u884c\u3001\u6240\u5f97\u7a0e\u3068\u500b\u4eba\u4f4f\u6c11\u7a0e\u3067\u7570\u306a\u308b\u8ab2\u7a0e\u65b9\u5f0f\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u3053\u308c\u306b\u3088\u308a\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u984d\uff08\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u7dcf\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u8a08\u7b97\uff09\u306b\u5dee\u7570\u304c\u751f\u3058\u308b\u306a\u3069\u4ed6\u5236\u5ea6\u3078\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u3001\u6240\u5f97\u7a0e\u3068\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u3092\u4e00\u81f4\u3055\u305b\u308b\uff08\u4ee4\u548c\uff16\u5e74\u5ea6\u4ee5\u5f8c\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u304b\u3089\u9069\u7528\uff09\u3002\u3053\u308c\u306b\u3088\u308a\u6240\u5f97\u7a0e\u3092\u7dcf\u5408\u8ab2\u7a0e\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u3092\u7533\u544a\u4e0d\u8981\uff08\u7279\u5225\u5fb4\u53ce\uff09\u3068\u3059\u308b\u9078\u629e\u304c\u4e0d\u53ef\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3007\u6539\u6b63\u96fb\u5e33\u6cd5\u3001\u5236\u5ea6\u958b\u59cb\u76f4\u524d\u306b\uff12\u5e74\u9593\u306e\u7d19\u4fdd\u5b58\u5ba5\u6055\u898f\u5b9a\u3092\u8a2d\u3051\u308b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-67\/\" target=\"_blank\">\uff31\uff06\uff21\u3084\u5c4a\u51fa\u69d8\u5f0f\u306e\u516c\u8868<\/a>\u304c\u76f8\u6b21\u304e\u5236\u5ea6\u958b\u59cb\u3092\u5f85\u3064\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u305f\u304c\u3001\u4f01\u696d\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3078\u306e\u5bfe\u5fdc\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u306e\u58f0\u3082\u805e\u304b\u308c\u305f\u3053\u3068\u7b49\u304b\u3089\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u304c\u3001\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u3001\u304b\u3064\u3001\u305d\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u8cea\u554f\u691c\u67fb\u6a29\u306b\u57fa\u3065\u304f\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u51fa\u529b\u66f8\u9762\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u63d0\u793a\u30fb\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4fdd\u5b58\u8981\u4ef6\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u308b\uff08\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u3064\u3044\u3066\u9069\u7528\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d<\/h4><div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u3092\u3059\u308b\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-162\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u3092\u3059\u308b\u5224\u65ad\u30dd\u30a4\u30f3\u30c8<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u7d4c\u904e\u63aa\u7f6e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-164\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u7d4c\u904e\u63aa\u7f6e<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u307e\u3067\u306b\u6e96\u5099\u3059\u3079\u304d\u3053\u3068\u300d\uff5e\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u5909\u66f4\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-165\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u307e\u3067\u306b\u6e96\u5099\u3059\u3079\u304d\u3053\u3068\uff5e\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u5909\u66f4\uff5e<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u306e\u8a18\u8f09\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u300d\uff5e\u63d0\u51fa\u6642\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u6642\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-167\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u306e\u8a18\u8f09\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\uff5e\u63d0\u51fa\u6642\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u6642\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\uff5e<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3068\u6ce8\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-169\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3068\u6ce8\u610f\u70b9<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u3068\u3057\u3066\u516c\u8868\u3067\u304d\u308b\u7bc4\u56f2\u300d\uff5e\u65e7\u6c0f\u3084\u901a\u79f0\u306e\u767b\u9332\u30fb\u4f75\u8a18\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-171\/\" target=\"_blank\">\u3010\u7b2c\uff16\u56de\u3011\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u3068\u3057\u3066\u516c\u8868\u3067\u304d\u308b\u7bc4\u56f2\uff5e\u65e7\u6c0f\u3084\u901a\u79f0\u306e\u767b\u9332\u30fb\u4f75\u8a18\uff5e<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-172\/\" target=\"_blank\">\u3010\u7b2c\uff17\u56de\u3011\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u306e\u53d6\u6271\u3044\u300d\uff5e\u96fb\u8eca\u4ee3\u3084\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3067\u306e\u5546\u54c1\u306e\u8cfc\u5165\u7b49\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-173\/\" target=\"_blank\">\u3010\u7b2c\uff18\u56de\u3011\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u306e\u53d6\u6271\u3044\uff5e\u96fb\u8eca\u4ee3\u3084\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3067\u306e\u5546\u54c1\u306e\u8cfc\u5165\u7b49\uff5e<\/a><\/li>\n<li><a title=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-175\/\" target=\"_blank\">\u3010\u7b2c\uff19\u56de\u3011\u3000\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3007\u7a0e\u7406\u58eb\u5236\u5ea6\u30fb\u7a0e\u7406\u58eb\u8a66\u9a13\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u7d4c\u6e08\u793e\u4f1a\u306eICT\u5316\u3084\u30b3\u30ed\u30ca\u798d\u3092\u5951\u6a5f\u3068\u3057\u305f\u7a0e\u7406\u58eb\u3092\u53d6\u308a\u5dfb\u304f\u696d\u52d9\u74b0\u5883\u306e\u5909\u5316\u3092\u53d7\u3051\u3001\u4e8b\u52d9\u6240\u8a2d\u7f6e\u898f\u5236\uff08\u7a0e\u7406\u58eb\u6cd540\u3001\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u905440\uff0d\uff11\uff09\u306b\u3064\u3044\u3066\u3001\u8a2d\u5099\u3084\u4f7f\u7528\u4eba\u306e\u6709\u7121\u3068\u3044\u3063\u305f\u7269\u7406\u7684\u4e8b\u5b9f\u306b\u3088\u308b\u5224\u5b9a\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3053\u3068\u3067\u3001\u696d\u52d9\u306e\u5834\u6240\u30fb\u5f62\u614b\u306b\u3068\u3089\u308f\u308c\u306a\u3044\u50cd\u304d\u65b9\u3092\u4fc3\u9032\u3059\u308b\u307b\u304b\u3001\u61f2\u6212\u9003\u308c\u3092\u56f3\u308b\u7a0e\u7406\u58eb\u7b49\u3078\u306e\u5bfe\u5fdc\uff08\u7a0e\u7406\u58eb\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u5143\u7a0e\u7406\u58eb\u30fb\u306b\u305b\u7a0e\u7406\u58eb\u3092\u52a0\u3048\u308b\u7b49\uff09\u3084\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u53d7\u9a13\u8cc7\u683c\u306e\u898b\u76f4\u3057\uff08\u4f1a\u8a08\u5b66\u306b\u9650\u308a\u53d7\u9a13\u8cc7\u683c\u3092\u4e0d\u8981\u5316\u3001\u5c65\u4fee\u79d1\u76ee\u8981\u4ef6\u3092\u793e\u4f1a\u79d1\u5b66\u5168\u822c\uff08\u73fe\u884c\uff1a\u6cd5\u5f8b\u5b66\u53c8\u306f\u7d4c\u6e08\u5b66\uff09\u306b\u62e1\u5145\uff09\u304c\u884c\u308f\u308c\u308b\uff08\u4ee4\u548c\uff15\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff09\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u8fd1\u757f\u7a0e\u7406\u58eb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8fd1\u757f\u7a0e\u7406\u58eb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kinzei.or.jp\/search\/regulation\/\" target=\"_blank\">Web\u7a0e\u7406\u58eb\u6cd5<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3007\u7d0d\u7a0e\u74b0\u5883\u6574\u5099<\/strong><\/h4>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730\u306b\u3064\u3044\u3066\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u3001\u7d0d\u7a0e\u5730\u3092\u4f4f\u6240\u5730\u304b\u3089\u5c45\u6240\u5730\u3084\u4e8b\u696d\u5834\u306e\u6240\u5728\u5730\u7b49\u306b\u5909\u66f4\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7570\u52d5\u524d\uff08\u5909\u66f4\u524d\uff09\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304c\u3001\u624b\u7d9a\u7c21\u7d20\u5316\u306e\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\uff08\u8ee2\u5c45\u306b\u3064\u3044\u3066\u306f\u4f4f\u6c11\u7968\u306e\u7570\u52d5\u60c5\u5831\u3001\u8ee2\u5c45\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3067\u78ba\u8a8d\uff09\uff08\u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u7570\u52d5\u7b49\u304b\u3089\uff09\u3002<\/p>\n<p>\u6b21\u306be\u2010Tax\u306b\u3088\u308b\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u73fe\u884c\u3067\u306f\u30a4\u30e1\u30fc\u30b8\u30c7\u30fc\u30bf\u306e\u9001\u4fe1\u306b\u3088\u308a\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u66f8\u985e\u304c\u5927\u90e8\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u306b\u3088\u308b\u63d0\u51fa\u304c\u53ef\u80fd\u3068\u3055\u308c\u308b\uff08\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u7533\u8acb\u7b49\u304b\u3089\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u73fe\u91d1\u7d0d\u4ed8\u304c\u539f\u5247\u3068\u3055\u308c\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u8acb\u306e\u5834\u5408\u306e\u307f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306b\u3088\u308b\u7d0d\u4ed8\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3001\u66f8\u9762\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\u3068\u3044\u3063\u305f\u7533\u8acb\u306e\u614b\u69d8\u3092\u554f\u308f\u305a\u3001\u73fe\u91d1\u7d0d\u4ed8\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306b\u52a0\u3048\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u3088\u308b\u7d0d\u4ed8\u3082\u53ef\u80fd\u3068\u3055\u308c\u308b\uff08\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\uff09\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u300d\u53c8\u306f\u300c\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u306b\u66f8\u9762\u306b\u3088\u308b\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u306b\u3064\u3044\u3066\u3001\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa\u306b\u4ee3\u3048\u3066\uff31\uff32\u30b3\u30fc\u30c9\u4ed8\u304d\u8a3c\u660e\u66f8\u306b\u3088\u308b\u63d0\u51fa\u53ca\u3073\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u63d0\u4f9b\uff08\u30c7\u30fc\u30bf\u63d0\u4f9b\uff09\u304c\u53ef\u80fd\u3068\u3055\u308c\u308b\uff08\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff14\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u63d0\u51fa\u5206\u304b\u3089\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff14\u5e74\u5206\u4ee5\u5f8c\u306e\u7533\u544a\u304b\u3089\uff09\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set 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>12\u670810\u65e5\uff08\u91d1\uff09\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u306f\u300c\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u3044\u308f\u3086\u308b\u4e0e\u515a\u5927\u7db1\uff09\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":[370,177,167,179,289],"tags":[396,314,445,160,479,718,335,597,454,415,397,417,628],"backnumber":[2124],"series":[740],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-30 14:21:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/243285"}],"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=243285"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/243285\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=243285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=243285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=243285"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=243285"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=243285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}