{"id":24405,"date":"2014-01-30T10:13:20","date_gmt":"2014-01-30T01:13:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=24405"},"modified":"2014-02-07T18:39:23","modified_gmt":"2014-02-07T09:39:23","slug":"corporation-article-142","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-142\/","title":{"rendered":"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c10\u56de\u3011\u300c\u5b50\u4f1a\u793e\u652f\u63f4\u306e\u305f\u3081\u306e\u7121\u511f\u53d6\u5f15\u2465\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5b50\u4f1a\u793e\u652f\u63f4\u306e\u305f\u3081\u306e\u7121\u511f\u53d6\u5f15\u2465\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306e\u7b2c\u4e00\u5be9\u5224\u6c7a\u306e\u5185\u5bb9\u306f\u3001<a title=\"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b50\u4f1a\u793e\u652f\u63f4\u306e\u305f\u3081\u306e\u7121\u511f\u53d6\u5f15\u2464\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-140\/\" 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href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">9-4-2<\/a>\u306b\u5b9a\u3081\u308b\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u304c\u3042\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u304c\u4e89\u308f\u308c\u305f\u4e8b\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u5b9f\u52d9\u4e0a\u3001\u3044\u305a\u308c\u3068\u3082\u91cd\u8981\u306a\u5185\u5bb9\u3067\u306f\u3042\u308b\u304c\u3001\u672c\u9023\u8f09\u306f\u8cb8\u5012\u640d\u5931\u306b\u3064\u3044\u3066\u306e\u9023\u8f09\u3067\u3042\u308a\u3001\u5f53\u8a72\u5224\u4f8b\u3092\u7d39\u4ecb\u3057\u305f\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u5185\u5bb9\u3092\u5206\u6790\u3059\u308b\u305f\u3081\u3067\u3042\u308b\u305f\u3081\u3001\u672c\u7a3f\u3067\u306f\u5f8c\u8005\u306b\u3064\u3044\u3066\u306e\u307f\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u91ce\u6566\u58eb\u6c0f\u9054\u306f\u3001<\/p>\n<div class=\"box_info box clear\" 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class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#ffffff;color:#000000;border-color:#808080;\">\n\t\t<p>\u304b\u3048\u3063\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306b\u304a\u3051\u308b\u5b50\u4f1a\u793e\u306e\u5012\u7523\u56de\u907f\u306e\u305f\u3081\u306e\u7dca\u6025\u878d\u8cc7\u3084\u50b5\u6a29\u653e\u68c4\u306f\u3001\u305d\u308c\u81ea\u4f53\u304c\u518d\u5efa\u8a08\u753b\u306e\u4e00\u74b0\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u66f8\u9762\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u3053\u306e\u901a\u9054\u306e\u9069\u7528\u3092\u6392\u65a5\u3059\u308b\u7406\u7531\u306f\u306a\u304f\u3001\u3057\u305f\u304c\u3063\u3066\u3001\u305d\u306e\u9069\u7528\u3092\u5426\u5b9a\u3059\u308b\u3053\u3068\u306f\u3001\u5f53\u8a72\u898f\u5b9a\u306e\u5236\u5b9a\u306e\u8da3\u65e8\u3092\u6ca1\u5374\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u59a5\u5f53\u306a\u89e3\u91c8\u3068\u306f\u3044\u3048\u306a\u3044\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002\uff08\u524d\u63b2\u66f8\u540c\u9801\uff09<\/p>\n<\/div>\n<p>\u3068\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u3001\u50b5\u6a29\u653e\u68c4\u306f\u3068\u3082\u304b\u304f\u3068\u3057\u3066\u3001\u7dca\u6025\u878d\u8cc7\u306b\u3064\u3044\u3066\u306f\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u308f\u3056\u308f\u3056\u518d\u5efa\u8a08\u753b\u3092\u4f5c\u6210\u3059\u308b\u6642\u9593\u7684\u306a\u4f59\u88d5\u306f\u5b58\u5728\u3057\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u5f53\u7136\u3067\u3042\u308a\u3001\u7406\u89e3\u3067\u304d\u308b\u4e3b\u5f35\u3067\u3042\u308b\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u5b9f\u969b\u306b\u3001\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u3084\u4f4e\u5229\u8cb8\u4ed8\u3051\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u304b\u306a\u308a\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u88ab\u544a\u306e\u4e3b\u5f35\u3084\u88c1\u5224\u6240\u306e\u5224\u65ad\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304b\u3089\u306e\u501f\u5165\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u5229\u606f\u306b\u3064\u3044\u3066\u672a\u6255\u5229\u606f\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3060\u3051\u306b\u3057\u3066\u3001\u5b9f\u969b\u306e\u652f\u6255\u3044\u306b\u3064\u3044\u3066\u306f\u5f8c\u56de\u3057\u306b\u3059\u308c\u3070\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u7aae\u3059\u308b\u3053\u3068\u306f\u306a\u3044\u3068\u3044\u3046\u7406\u8ad6\u69cb\u6210\u306e\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002<br \/>\n\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u305d\u306e\u7406\u5c48\u3092\u6301\u3061\u51fa\u305b\u3070\u3001\u8cc7\u91d1\u7e70\u308a\u3055\u3048\u4f55\u3068\u304b\u306a\u308c\u3070\u3001\u8d64\u5b57\u3067\u3042\u3063\u3066\u3082\u4f1a\u793e\u306f\u5012\u7523\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u89aa\u4f1a\u793e\u3084\u4ed6\u306e\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u304c\u5065\u5168\u3067\u3042\u308c\u3070\u3001\u5012\u7523\u306e\u5371\u6a5f\u306b\u7015\u3057\u3066\u3044\u308b\u4f1a\u793e\u306f\u5b58\u5728\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u8a00\u3044\u63db\u3048\u308c\u3070\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u6539\u5584\u3055\u305b\u306a\u3044\u3068\u5012\u7523\u306e\u5371\u6a5f\u306b\u7015\u3057\u3066\u3057\u307e\u3046\u696d\u754c\u3067\u306a\u3044\u3068\u3001\u5012\u7523\u306e\u5371\u6a5f\u306b\u7015\u3057\u3066\u3044\u306a\u3044\u3068\u3082\u8a00\u3048\u3066\u3057\u307e\u3044\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528\u304c\u304b\u306a\u308a\u96e3\u3057\u3044\u3053\u3068\u3092\u7269\u8a9e\u308b\u4e8b\u5b9f\u3067\u3042\u308b\u3002<br \/>\n\u305d\u308c\u304c\u6545\u306b\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u4e0d\u826f\u50b5\u6a29\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u4e8b\u524d\u76f8\u8ac7\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001\u79c1\u7684\u6574\u7406\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3001RCC\u4f01\u696d\u518d\u751f\u30b9\u30ad\u30fc\u30e0\u306a\u3069\u304c\u751f\u307f\u51fa\u3055\u308c\u305f\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u653e\u68c4\u3001\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u306a\u3069\u306e\u652f\u63f4\u306e\u305f\u3081\u306b\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u304b\u306a\u308a\u53b3\u3057\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u672c\u4e8b\u4ef6\u3060\u3051\u3067\u306a\u304f\u3001\u5b50\u4f1a\u793e\u652f\u63f4\u306b\u4fc2\u308b\u5224\u4f8b\u3084\u88c1\u6c7a\u4f8b\u7b49\u3092\u898b\u3066\u307f\u308b\u3068\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528\u304c\u60f3\u50cf\u4ee5\u4e0a\u306b\u53b3\u3057\u3044\u3082\u306e\u3067\u3042\u308a\u3001\u5b9f\u52d9\u4e0a\u3001\u3053\u308c\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u6b21\u56de\u4ee5\u964d\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u7121\u511f\u306b\u3088\u308b\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u3067\u3042\u308b\u5e73\u548c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u3068\u6240\u5f97\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u306e\u53d6\u6271\u3044\u306e\u76f8\u9055\u70b9\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u5206\u6790\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u6587\u732e\u3011<\/strong><br \/>\n\u5e73\u91ce\u6566\u58eb\u30fb\u6751\u4e95\u6df3\u4e00\u30fb\u4f50\u85e4\u5584\u6075\u30fb\u5ca1\u91ce\u8a13\uff082005\uff09\u300e\u7a0e\u52d9\u8a34\u8a1f\u3068\u8981\u4ef6\u4e8b\u5b9f\u8ad6\u300f\u6e05\u6587\u793e<br \/>\n\u5927\u6df5\u535a\u7fa9\uff082003\uff09\u300c\u5224\u4f8b\u8a55\u91c8\u3000\u5b50\u4f1a\u793e\u518d\u5efa\u306e\u305f\u3081\u306e\u6709\u5229\u606f\u8cb8\u4ed8\u304c\u5e74\u5e73\u5747\u501f\u5165\u5229\u7387\u306b\u6bd4\u3057\u3066\u4f4e\u984d\u3067\u3042\u308b\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u305f\u4e8b\u4f8b\u300d\u300e\uff34\uff2b\uff23\u7a0e\u7814\u60c5\u583112\u5dfb\uff12\u53f7\u300f\uff11-29\u9801<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff14\uff0d\uff11\u3000\uff08\u5b50\u4f1a\u793e\u7b49\u3092\u6574\u7406\u3059\u308b\u5834\u5408\u306e\u640d\u5931\u8ca0\u62c5\u7b49\uff09\u300d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff14\uff0d\uff12\u3000\uff08\u5b50\u4f1a\u793e\u7b49\u3092\u518d\u5efa\u3059\u308b\u5834\u5408\u306e\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u7b49\uff09\u300d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff16\uff0d\uff11\u3000\uff08\u91d1\u92ad\u50b5\u6a29\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u5207\u6368\u3066\u3092\u3057\u305f\u5834\u5408\u306e\u8cb8\u5012\u308c\uff09\u300d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff16\uff0d\uff12\u3000\uff08\u56de\u53ce\u4e0d\u80fd\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u308c\uff09\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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 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