{"id":244758,"date":"2022-01-06T10:13:27","date_gmt":"2022-01-06T01:13:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=244758"},"modified":"2022-01-20T10:46:16","modified_gmt":"2022-01-20T01:46:16","slug":"corporation-article-1090","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1090\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c69\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 18px;\">\u53ca\u3073<\/span>\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054<span style=\"font-size: 18px;\">\u306e<\/span>\u8ad6\u70b9\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c69\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c68\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1086\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c70\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1096\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u30ce\u30a6\u30cf\u30a6\u306e\u982d\u91d1\u7b49\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d<\/strong>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\uff16<\/a>\uff09<\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a2\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306f\u5c65\u884c\u7fa9\u52d9\u5358\u4f4d\u3067\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u539f\u5247\u3068\u3059\u308b\u304c\u3001\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u5951\u7d04\u5358\u4f4d\u3067\u8a8d\u8b58\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u4ed6\u65b9\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11<\/a>\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u53ce\u76ca\u8a08\u4e0a\u5358\u4f4d\u306e\u539f\u5247\u306f\u5951\u7d04\u5358\u4f4d\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3064\u3064\u3001\u8907\u6570\u306e\u5951\u7d04\u3092\u7d50\u5408\u3057\u3066\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3084\u3001\uff11\u3064\u306e\u5951\u7d04\u306b\u8907\u6570\u306e\u5c65\u884c\u7fa9\u52d9\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u5404\u5c65\u884c\u7fa9\u52d9\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3092\u305d\u308c\u305e\u308c\u53ce\u76ca\u8a08\u4e0a\u306e\u5358\u4f4d\u3068\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u672c\u901a\u9054\u306f\u3001\u4e0a\u8a18\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\u5225\u6bb5\u306e\u5b9a\u3081\u3068\u3057\u3066\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u982d\u91d1\u7b49\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\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><strong><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11\u306e\uff16<\/a>\u300a\u30ce\u30a6\u30cf\u30a6\u306e\u982d\u91d1\u7b49\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u306e\u5358\u4f4d\u300b<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u304c\uff12\u56de\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3066\u884c\u308f\u308c\u3001\u304b\u3064\u3001\u305d\u306e\u8a2d\u5b9a\u5951\u7d04\u306b\u969b\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4e00\u6642\u91d1\u53c8\u306f\u982d\u91d1\u306e\u652f\u6255\u304c\u307b\u307c\u3053\u308c\u306b\u898b\u5408\u3063\u3066\u5206\u5272\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\uff12\uff0d\uff11\uff0d\uff11\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u305d\u306e\u958b\u793a\u3092\u3057\u305f\u90e8\u5206\u306b\u533a\u5206\u3057\u305f\u5358\u4f4d\u3054\u3068\u306b\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u6ce8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u5951\u7d04\u306b\u969b\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4e00\u6642\u91d1\u53c8\u306f\u982d\u91d1\u306e\u984d\u304c\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u306e\u305f\u3081\u306b\u73fe\u5730\u306b\u6d3e\u9063\u3059\u308b\u6280\u8853\u8005\u7b49\u306e\u6570\u53ca\u3073\u6ede\u5728\u671f\u9593\u306e\u65e5\u6570\u7b49\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\u306b\u305d\u306e\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u671f\u9593\u306b\u4fc2\u308b\u90e8\u5206\u306b\u533a\u5206\u3057\u305f\u5358\u4f4d\u3054\u3068\u306b\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u5951\u7d04\u306e\u7de0\u7d50\u306b\u5148\u7acb\u3063\u3066\u3001\u76f8\u624b\u65b9\u306b\u5951\u7d04\u7de0\u7d50\u306e\u9078\u629e\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9078\u629e\u6a29\u306e\u63d0\u4f9b\u3092\u5f53\u8a72\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u3068\u306f\u5225\u306e\u53d6\u5f15\u306e\u5358\u4f4d\u3068\u3057\u3066\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u3092\u56f3\u8868\u3067\u793a\u3059\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/12\/shuekihojin69-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-244820\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/12\/shuekihojin69-1.png\" alt=\"\" width=\"1321\" height=\"1131\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/shuekihojin69-1.png 1321w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/shuekihojin69-1-300x256.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/shuekihojin69-1-1024x876.png 1024w\" sizes=\"(max-width: 1321px) 100vw, 1321px\" \/><\/a><\/p>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3051\u308b\u5c65\u884c\u7fa9\u52d9\u306e\u8b58\u5225\u306e\u30eb\u30fc\u30eb\u306b\u5247\u3057\u3066\u3001\u672c\u901a\u9054\uff08\u6ce8\uff09\uff11\u53c8\u306f\uff12\u306e\u4e00\u9023\u306e\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u304c\u5358\u4e00\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u306a\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u308a\u5145\u8db3\u3055\u308c\u308b\u5c65\u884c\u7fa9\u52d9\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u9032\u6357\u5ea6\u306b\u5fdc\u3058\u305f\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u9032\u6357\u5ea6\u306e\u898b\u7a4d\u308a\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u3001\u73fe\u5728\u307e\u3067\u306b\u958b\u793a\u304c\u5b8c\u4e86\u3057\u305f\u90e8\u5206\u3092\u6307\u6a19\u3068\u3059\u308b\u30a2\u30a6\u30c8\u30d7\u30c3\u30c8\u6cd5\uff08\u6307\u91dd17\uff09\u3084\u6d3e\u9063\u6280\u8853\u8005\u7b49\u306e\u52b4\u50cd\u6642\u9593\u3092\u6307\u6a19\u3068\u3059\u308b\u30a4\u30f3\u30d7\u30c3\u30c8\u6cd5\uff08\u6307\u91dd20\uff09\u3092\u9069\u7528\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u3084\u8a08\u4e0a\u984d\u306f\u57fa\u672c\u7684\u306b\u672c\u901a\u9054\u306b\u3088\u3063\u305f\u5834\u5408\u3068\u540c\u69d8\u306e\u3082\u306e\u3068\u306a\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=17\" target=\"_blank\">\u8da3\u65e8\u8aac\u660e17\u9801<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a4\u3000\u672c\u901a\u9054\u306e\u8da3\u65e8<\/strong><\/h4>\n<p>\u672c\u901a\u9054\u306e\u8da3\u65e8\u306f\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=16\" target=\"_blank\">\u8da3\u65e8\u8aac\u660e16\u9801<\/a>\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<ul>\n<li>\u30ce\u30a6\u30cf\u30a6\u3068\u306f\u3001\u5de5\u696d\u6240\u6709\u6a29\u306e\u3088\u3046\u306b\u767b\u9332\u306b\u3088\u3063\u3066\u6a29\u5229\u306e\u4fdd\u8b77\u3092\u53d7\u3051\u308b\u306b\u81f3\u3063\u3066\u3044\u306a\u3044\u751f\u7523\u6280\u8853\u306b\u95a2\u3059\u308b\u4e8b\u5b9f\u4e0a\u306e\u6a29\u5229\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u6027\u8cea\u4e0a\u3001\u4e00\u822c\u306b\u5de5\u696d\u6240\u6709\u6a29\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u53c8\u306f\u5de5\u696d\u6240\u6709\u6a29\u3068\u4e00\u4f53\u306e\u3082\u306e\u3068\u3057\u3066\u3001\u3044\u308f\u3070\u7269\u6a29\u7684\u306a\u6a29\u5229\u3068\u3057\u3066\u53d6\u5f15\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u3053\u306e\u3088\u3046\u306a\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u306f\u3001\u305d\u306e\u6027\u8cea\u4e0a\u3001\u76f8\u624b\u65b9\u306b\u30ce\u30a6\u30cf\u30a6\u306e\u5185\u5bb9\u3092\u958b\u793a\u3057\u305f\u4e0a\u3067\u305d\u306e\u5229\u7528\u3092\u8a31\u8afe\u3059\u308b\u3068\u3044\u3046\u7d4c\u904e\u306b\u306a\u308b\u306e\u3067\u3001\u305d\u306e\u8a2d\u5b9a\u5951\u7d04\u306b\u969b\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u4e00\u6642\u91d1\u53c8\u306f\u982d\u91d1\u306e\u984d\u306f\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u3092\u5b8c\u4e86\u3057\u305f\u6642\u70b9\u3067\u53ce\u5165\u3059\u3079\u304d\u3053\u3068\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/li>\n<li>\u3053\u306e\u305f\u3081\u3001\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d17\u306e\u672c\u6587\u306e\u53d6\u6271\u3044\u306b\u304a\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u958b\u793a\u5b8c\u4e86\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u305f\u3002\u305f\u3060\u3057\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u304c\uff12\u56de\u4ee5\u4e0a\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u3057\u3066\u884c\u308f\u308c\u3001\u3057\u304b\u3082\u305d\u306e\u4e00\u6642\u91d1\u53c8\u306f\u982d\u91d1\u306e\u652f\u6255\u304c\u307b\u307c\u3053\u308c\u306b\u898b\u5408\u3063\u3066\u5206\u5272\u3057\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u3044\u308f\u3070\u90e8\u5206\u7684\u306b\u53ce\u76ca\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d17\u306e\u305f\u3060\u3057\u66f8\u306e\u53d6\u6271\u3044\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u958b\u793a\u3092\u3057\u305f\u90fd\u5ea6\u3001\u3053\u308c\u306b\u898b\u5408\u3063\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u91d1\u984d\u3092\u53ce\u76ca\u306b\u8a08\u4e0a\u3057\u3001\u5f53\u521d\u306b\u5168\u4f53\u306e\u91d1\u984d\u3092\u672a\u53ce\u8a08\u4e0a\u3057\u306a\u3044\u3068\u3044\u3046\u53d6\u6271\u3044\u3092\u8a2d\u3051\u3066\u3044\u305f\u3002<\/li>\n<li>\u672c\u901a\u9054\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u524d\u306e\u516c\u6b63\u306a\u4f1a\u8a08\u6163\u884c\u3092\u8e0f\u307e\u3048\u305f\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d17\u306e\u53d6\u6271\u3044\u3092\u5b9f\u8cea\u7684\u306b\u5b58\u7d9a\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u304c\u5206\u5272\u3057\u3066\u884c\u308f\u308c\u3001\u305d\u308c\u306b\u898b\u5408\u3063\u3066\u4e00\u6642\u91d1\u53c8\u306f\u982d\u91d1\u306e\u652f\u6255\u304c\u5206\u5272\u3057\u3066\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u90e8\u5206\u7684\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u540c\u901a\u9054\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u5f8c\u3082\u540c\u69d8\u3068\u306a\u308b\u65e8\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e<\/span>\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u672c\u901a\u9054\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u524d\u306e\u516c\u6b63\u306a\u4f1a\u8a08\u6163\u884c\u3092\u8e0f\u307e\u3048\u305f\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d17\u306e\u53d6\u6271\u3044\u3092\u5b9f\u8cea\u7684\u306b\u5b58\u7d9a\u3055\u305b\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u5185\u5bb9\u81ea\u4f53\u306b\u3064\u3044\u3066\u306f\u4e00\u5b9a\u306e\u5408\u7406\u6027\u3092\u8a8d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u305f\u3060\u3057\u3001\u672c\u901a\u9054\u306e\u6839\u62e0\u898f\u5b9a\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3092\u6301\u3061\u51fa\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u70b9\u306f\u8b70\u8ad6\u306e\u4f59\u5730\u304c\u3042\u308b\u3057\u3001\u4ed6\u65b9\u3067\u300122\u6761\u306e\uff12\u7b2c\uff11\u9805\u3092\u6301\u3061\u51fa\u3059\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7684\u306b\u672c\u901a\u9054\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u3092\u5c0e\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u554f\u984c\u304c\u3042\u308b\u3002<\/span>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c67\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1078\/\" target=\"_blank\">\u7b2c67\u56de<\/a><strong>\uff08\uff12\uff09\u30a4<\/strong>\u53c2\u7167\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u901a\u9054\uff08\u6ce8\uff09\uff11\u306f\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u958b\u793a\u306e\u305f\u3081\u306b\u73fe\u5730\u306b\u6d3e\u9063\u3059\u308b\u6280\u8853\u8005\u7b49\u306e\u6570\u53ca\u3073\u6ede\u5728\u671f\u9593\u306e\u65e5\u6570\u7b49\u306b\u3088\u308a\u7b97\u5b9a\u3055\u308c\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\u306b\u305d\u306e\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u671f\u9593\u306b\u4fc2\u308b\u90e8\u5206\u306b\u533a\u5206\u3057\u305f\u5358\u4f4d\u3054\u3068\u306b\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306e\u8da3\u65e8\u306f\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=17\" target=\"_blank\">\u8da3\u65e8\u8aac\u660e17\u9801<\/a>\uff09\u3002<br \/>\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<ul>\n<li>\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u5bfe\u4fa1\u306e\u6388\u53d7\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u4e00\u5f62\u614b\u3068\u3057\u3066\u3001\u305d\u306e\u958b\u793a\u4f1d\u9054\u7b49\u306e\u305f\u3081\u306b\u73fe\u5730\u306b\u6d3e\u9063\u3059\u308b\u6280\u8853\u8005\u7b49\u306e\u6570\u53ca\u3073\u6ede\u5728\u671f\u9593\u306e\u65e5\u6570\u306a\u3069\u306b\u3088\u3063\u3066\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u8a2d\u5b9a\u5bfe\u4fa1\u306e\u984d\u3092\u7b97\u5b9a\u3057\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u671f\u9593\u3054\u3068\u306b\u652f\u6255\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002<\/li>\n<li>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u91d1\u984d\u304c\u78ba\u5b9a\u3059\u308b\u90fd\u5ea6\u3001\u305d\u306e\u78ba\u5b9a\u3057\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u3057\u305f\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u672c\u901a\u9054\u306e\uff08\u6ce8\uff09\uff11\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u671f\u9593\u306b\u4fc2\u308b\u90e8\u5206\u306b\u533a\u5206\u3057\u305f\u5358\u4f4d\u3054\u3068\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u672c\u901a\u9054\uff08\u6ce8\uff09\uff12\u306f\u3001\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u5951\u7d04\u306e\u7de0\u7d50\u306b\u5148\u7acb\u3063\u3066\u3001\u76f8\u624b\u65b9\u306b\u5951\u7d04\u7de0\u7d50\u306e\u9078\u629e\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9078\u629e\u6a29\u306e\u63d0\u4f9b\u3092\u5f53\u8a72\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u3068\u306f\u5225\u306e\u53d6\u5f15\u306e\u5358\u4f4d\u3068\u3057\u3066\u305d\u306e\u53ce\u76ca\u306e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306e\u8da3\u65e8\u306f\u3001\u8981\u65e8\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=17\" target=\"_blank\">\u8da3\u65e8\u8aac\u660e17\u9801<\/a>\uff09\u3002<br \/>\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<ul>\n<li>\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u5951\u7d04\u306e\u7de0\u7d50\u306b\u5148\u7acb\u3063\u3066\u3001\u3057\u3070\u3057\u3070\u300c\u30aa\u30d7\u30b7\u30e7\u30f3\u30d5\u30a3\u30fc\u300d\u306a\u308b\u540d\u76ee\u3067\u4e00\u5b9a\u306e\u91d1\u92ad\u304c\u6388\u53d7\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u30aa\u30d7\u30b7\u30e7\u30f3\u30d5\u30a3\u30fc\u3068\u306f\u3001\u76f8\u624b\u65b9\u306b\u5951\u7d04\u7de0\u7d50\u306e\u9078\u629e\u6a29\u3092\u4ed8\u4e0e\u3059\u308b\u969b\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u5951\u7d04\u306e\u7de0\u7d50\u306b\u81f3\u3063\u305f\u3068\u304d\u306b\u306f\u4e00\u6642\u91d1\u53c8\u306f\u982d\u91d1\u306e\u4e00\u90e8\u306b\u5145\u5f53\u3059\u308b\u3053\u3068\u3082\u3042\u308b\u304c\u3001\u5951\u7d04\u306e\u7de0\u7d50\u306b\u81f3\u3089\u306a\u304b\u3063\u305f\u3068\u304d\u306f\u305d\u306e\u307e\u307e\u6ca1\u53ce\u3059\u308b\u6027\u8cea\u306e\u3082\u306e\u3067\u3042\u308b\u3002<\/li>\n<li>\u305d\u3046\u3059\u308b\u3068\u3001\u9078\u629e\u6a29\u306e\u4ed8\u4e0e\u306f\u30ce\u30a6\u30cf\u30a6\u306e\u8a2d\u5b9a\u3068\u306f\u5225\u306e\u53d6\u5f15\u3068\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9078\u629e\u6a29\u306e\u4ed8\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u7de0\u7d50\u306e\u9078\u629e\u6a29\u3092\u4ed8\u4e0e\u3057\u305f\u6bb5\u968e\u3067\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u672c\u901a\u9054\uff08\u6ce8\uff09\uff12\u3067\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a6\u3000\u5f37\u5236\u9069\u7528\u3059\u308b\u8da3\u65e8<\/strong><\/h4>\n<p>\u672c\u901a\u9054\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff11<\/a>\u305f\u3060\u3057\u66f8\u306e\u5834\u5408\u3068\u7570\u306a\u308a\u3001\u6cd5\u4eba\u304c\u9078\u629e\u9069\u7528\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u672c\u901a\u9054\uff08\u6ce8\uff09\uff11\u53c8\u306f\uff12\u306b\u5b9a\u3081\u3066\u3044\u308b\u3088\u3046\u306a\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308c\u3070\u901a\u5e38\u306f\u5404\u958b\u793a\u90e8\u5206\uff08\uff08\u6ce8\uff09\uff11\u306e\u5834\u5408\u306f\u4e00\u5b9a\u306e\u671f\u9593\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u3001\uff08\u6ce8\uff09\uff12\u306e\u5834\u5408\u306f\u9078\u629e\u6a29\u306e\u63d0\u4f9b\uff09\u3092\u5225\u3005\u306e\u5c65\u884c\u7fa9\u52d9\u3068\u3057\u3066\u305d\u308c\u305e\u308c\u306e\u5c65\u884c\u7fa9\u52d9\u306e\u5145\u8db3\u306e\u6642\u306b\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u540c\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u5404\u958b\u793a\u90e8\u5206\u3054\u3068\u306b\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u3079\u304d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u306f\u65e7\u901a\u9054\uff12\uff0d\uff11\uff0d17\u306e\u53d6\u6271\u3044\u3068\u540c\u69d8\u306b\u3001\u4efb\u610f\u3067\u306f\u306a\u304f\u3001\u5f37\u5236\u7684\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/180530\/pdf\/all.pdf#page=17\" target=\"_blank\">\u8da3\u65e8\u8aac\u660e17\u9801<\/a>\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u304c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u306e\u539f\u5247\u306f\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u3067\u3042\u308b\u3002\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u304c\u3053\u306e\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u306e\u7bc4\u7587\u306b\u542b\u307e\u308c\u308b\u3068\u3059\u308b\u306a\u3089\u3070\u3001\u5f37\u5236\u9069\u7528\u306f\u5f53\u7136\u3067\u3042\u308d\u3046\u3002\u305f\u3060\u3057\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u5f37\u5236\u9069\u7528\u306e\u6839\u62e0\u3092\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u306b\u6c42\u3081\u3066\u3044\u308b\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/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    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