{"id":253462,"date":"2022-05-19T10:10:58","date_gmt":"2022-05-19T01:10:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=253462"},"modified":"2024-08-22T11:07:31","modified_gmt":"2024-08-22T02:07:31","slug":"law-513","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/law-513\/","title":{"rendered":"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u3000\u3010\u7b2c29\u56de\u3011\u300c\u9593\u53e3\u304c\uff12\uff4d\u306b\u6e80\u305f\u306a\u3044\u571f\u5730\u306e\u4fa1\u683c\u306f\u3069\u306e\u3088\u3046\u306b\u6c42\u3081\u308b\u304b\u300d\uff5e\u7121\u9053\u8def\u5730\u3068\u306e\u76f8\u9055\u3068\u306f\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #008000;\">\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #cd5c5c;\">\u5e38\u8b58<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c29\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9593\u53e3\u304c\uff12\uff4d\u306b\u6e80\u305f\u306a\u3044\u571f\u5730\u306e\u4fa1\u683c\u306f\u3069\u306e\u3088\u3046\u306b\u6c42\u3081\u308b\u304b\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7121\u9053\u8def\u5730\u3068\u306e\u76f8\u9055\u3068\u306f\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u3000<strong>\u9ed2\u6ca2\u3000\u6cf0<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u3000\u3010\u7b2c27\u56de\u3011\u300c\u9053\u8def\u306e\u72b6\u6cc1\uff11\u3064\u3067\u571f\u5730\u4fa1\u683c\u3082\u5909\u5316\u3059\u308b\u300d\uff5e\u5bb9\u7a4d\u7387\u306e\u591a\u5c11\u304c\u571f\u5730\u4fa1\u683c\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/law-505\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c27\u56de\u3011<\/a>\u3067\u306f\u3001\u90fd\u5e02\u8a08\u753b\u533a\u57df\u53ca\u3073\u6e96\u90fd\u5e02\u8a08\u753b\u533a\u57df\u5185\u306e\u5efa\u7bc9\u7269\u306e\u6577\u5730\u306f\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\uff08\u305f\u3060\u3057\u3001\u81ea\u52d5\u8eca\u5c02\u7528\u9053\u8def\u3092\u9664\u304d\u307e\u3059\uff09\u306b\uff12\uff4d\u4ee5\u4e0a\u63a5\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3092\u8ff0\u3079\u307e\u3057\u305f\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u304a\u3051\u308b\u9053\u8def\u306e\u5b9a\u7fa9\u306f<a title=\"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u3000\u3010\u7b2c28\u56de\u3011\u300c\u9053\u8def\u306e\u72b6\u6cc1\uff11\u3064\u3067\u571f\u5730\u4fa1\u683c\u3082\u5909\u5316\u3059\u308b\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u9053\u8def\u3068\u306f\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/law-509\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c28\u56de\u3011<\/a>\u306b\u63b2\u3052\u305f\u3068\u304a\u308a\u3067\u3059\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u306a\u304b\u306b\u306f\u9593\u53e3\u304c\u8457\u3057\u304f\u72ed\u304f\u3001\u9053\u8def\u306b\u63a5\u3059\u308b\u5e45\u304c\uff12\uff4d\u306b\u6e80\u305f\u306a\u3044\u571f\u5730\u3082\u6563\u898b\u3055\u308c\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u571f\u5730\uff08\uff1d\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\uff09\u3092\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306f\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3057\u3066\u3044\u308b\u306e\u304b\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<br \/>\n<!--more--><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7121\u9053\u8def\u5730\u3068\u306e\u76f8\u9055<\/strong><\/h4>\n<p>\u73fe\u5b9f\u306b\u5b58\u5728\u3059\u308b\u571f\u5730\u306e\u306a\u304b\u306b\u306f\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u4e0a\u306e\u9053\u8def\u306b\u5168\u304f\u63a5\u3057\u3066\u3044\u306a\u3044\u304b\u3001\u63a5\u3057\u3066\u3044\u3066\u3082\u9593\u53e3\u304c\uff12\uff4d\u672a\u6e80\u3067\u5efa\u7bc9\u53ef\u80fd\u306a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u8005\u306f\u3044\u308f\u3086\u308b\u7121\u9053\u8def\u5730\u3067\u3042\u308a\u3001\u5f8c\u8005\u306f\u7121\u9053\u8def\u5730\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u571f\u5730\u306e\u52b9\u7528\u304c\u7121\u9053\u8def\u5730\u306b\u3084\u3084\u8fd1\u3044\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5f8c\u8005\u306e\u3088\u3046\u306a\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u5b85\u5730\u3082\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u307e\u307e\u3067\u306f\u8cc7\u6750\u7f6e\u5834\u3084\u99d0\u8eca\u5834\u3068\u3057\u3066\u306e\u5229\u7528\u4ee5\u5916\u306b\u6d3b\u7528\u306e\u9014\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u3053\u306e\u3088\u3046\u306a\u571f\u5730\u3082\u9053\u8def\u306b\u63a5\u3057\u3066\u3044\u308b\u3053\u3068\u306f\u4e8b\u5b9f\u3067\u3042\u308a\u3001\u5168\u304f\u306e\u7121\u9053\u8def\u5730\u3068\u6bd4\u8f03\u3059\u308c\u3070\u9593\u53e3\u3092\uff12\uff4d\u306b\u62e1\u5e45\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u5c11\u3057\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u4e00\u822c\u8ad6\u3067\u3042\u308a\u3001\u5bfe\u8c61\u5730\u3084\u96a3\u63a5\u5730\u306e\u5229\u7528\u72b6\u6cc1\u306f\u500b\u3005\u306e\u30b1\u30fc\u30b9\u3067\u7570\u306a\u308b\u305f\u3081\u3001\u3044\u3064\u3067\u3082\u601d\u3046\u3088\u3046\u306b\u62e1\u5e45\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u96a3\u63a5\u5730\u306b\u5efa\u7269\u304c\u76ee\u4e00\u676f\u5efa\u7bc9\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u96a3\u63a5\u8005\u306f\u6240\u6709\u5730\u306e\u4e00\u90e8\u3092\u8b72\u3063\u3066\u304f\u308c\u306a\u3044\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u60c5\u3092\u9451\u307f\u308c\u3070\u3001\u76f8\u5bfe\u7684\u306a\u6bd4\u8f03\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u306e\u4fa1\u5024\u306f\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u571f\u5730\u306b\u6bd4\u3079\u3066\u4f4e\u3044\uff08\u6e1b\u4fa1\u304c\u5927\u304d\u3044\uff09\u3082\u306e\u306e\u3001\u7121\u9053\u8def\u5730\u306b\u6bd4\u3079\u308c\u3070\u9ad8\u3044\uff08\u6e1b\u4fa1\u306f\u5c11\u306a\u3044\uff09\u3068\u3044\u3048\u307e\u3059\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<p>\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u571f\u5730\u306e\u4fa1\u5024 \uff1e \u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u306e\u4fa1\u5024 \uff1e \u7121\u9053\u8def\u5730<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u306e\u8a55\u4fa1<\/strong><\/h4>\n<p>\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u57fa\u6e96\u306b\u7279\u6bb5\u306e\u5b9a\u3081\u306f\u306a\u304f\u3001\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u304a\u3044\u3066\u3082\u7136\u308a\u3067\u3059\u3002\u306a\u304a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/03.htm#a-20_3\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<\/a>\u3067\u306f\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u3092\u7121\u9053\u8def\u5730\u3068\u540c\u69d8\u306b\u6271\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9451\u5b9a\u5b9f\u52d9\u3067\u306f\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u9053\u8def\u306b\uff12\uff4d\u63a5\u3059\u308b\u3068\u60f3\u5b9a\u3057\u305f\u5834\u5408\u306e\u8def\u5730\u72b6\u6577\u5730\u306e\u4fa1\u683c\u3092\u6700\u521d\u306b\u6c42\u3081\u3001\u3053\u306e\u4fa1\u683c\u304b\u3089\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u8981\u3059\u308b\u62e1\u5e45\u5bfe\u8c61\u9762\u7a4d\u306b\u76f8\u5f53\u3059\u308b\u8cb7\u53ce\u8cbb\u7528\u3084\u5de5\u4e8b\u8cbb\u7528\u3092\u63a7\u9664\u3057\u3066\u6c42\u3081\u308b\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p><strong>\u3010\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-253473\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-1.png\" alt=\"\" width=\"452\" height=\"430\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-1.png 941w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-1-300x285.png 300w\" sizes=\"(max-width: 452px) 100vw, 452px\" \/><\/a><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-253474\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-2.png\" alt=\"\" width=\"650\" height=\"104\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-2.png 1485w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-2-300x47.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/04\/kanteijitsumu29-2-1024x163.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7406\u8ad6\u3068\u73fe\u5b9f\u306e\u30ae\u30e3\u30c3\u30d7<\/strong><\/h4>\n<p>\u9451\u5b9a\u8a55\u4fa1\u306e\u8003\u3048\u65b9\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u304c\u3001\u5b9f\u969b\u306b\u571f\u5730\u8cb7\u53ce\u306b\u4fc2\u308b\u8cbb\u7528\u3092\u691c\u8a0e\u3059\u308b\u5834\u5408\u3001\u5bfe\u8c61\u5730\u3068\u540c\u3058\u9053\u8def\u306b\u9762\u3057\u3066\u3044\u3066\u6761\u4ef6\u306e\u4f3c\u304b\u3088\u3063\u3066\u3044\u308b\u571f\u5730\u306e\u4fa1\u683c\u3092\u305d\u306e\u307e\u307e\u9069\u7528\u3059\u308c\u3070\u8db3\u308a\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u306a\u305c\u306a\u3089\u3001\u672c\u4ef6\u306e\u3088\u3046\u306a\u571f\u5730\u8cb7\u53ce\u306e\u5834\u5408\u3001\u5e02\u5834\u306b\u4f9b\u7d66\u3055\u308c\u3066\u3044\u308b\u58f2\u308a\u7269\u4ef6\u3068\u306f\u7570\u306a\u308a\u3001\u96a3\u63a5\u5730\u306e\u6240\u6709\u8005\u304c\u3044\u3064\u3067\u3082\u58f2\u5374\u306b\u5fdc\u3058\u3066\u304f\u308c\u308b\u304b\u3069\u3046\u304b\u4e88\u6e2c\u304c\u56f0\u96e3\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u96a3\u63a5\u8005\u304c\u4eee\u306b\u58f2\u5374\u306b\u5fdc\u3058\u3066\u304f\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u7d50\u679c\u304c\u96a3\u63a5\u8005\u306b\u3068\u3063\u3066\u6b8b\u5730\u5229\u7528\u306b\u652f\u969c\u3092\u6765\u305f\u3059\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u306e\u76f8\u5834\u3067\u306f\u306a\u304f\u3001\u6b8b\u5730\u88dc\u511f\u8fbc\u307f\u306e\u4fa1\u683c\u3067\u306a\u3051\u308c\u3070\u58f2\u8cb7\u304c\u6210\u7acb\u3057\u306a\u3044\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\uff08\u96a3\u63a5\u5730\u6240\u6709\u8005\u306f\u571f\u5730\u306e\u4e00\u90e8\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4f7f\u3044\u52dd\u624b\u306e\u60aa\u3044\u571f\u5730\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u304b\u3089\u3067\u3059\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u96a3\u63a5\u5730\u306e\u6240\u6709\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u3082\u3068\u3082\u3068\u58f2\u5374\u7269\u4ef6\u3067\u306a\u3044\u571f\u5730\u306e\u4e00\u90e8\u3092\u3001\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u6240\u6709\u8005\u306e\u90fd\u5408\u306b\u3088\u308a\u3001\u4e88\u671f\u305b\u305a\u58f2\u5374\u306e\u691c\u8a0e\u3092\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u72b6\u6cc1\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\uff08\u4eee\u306b\u524d\u5411\u304d\u306a\u65b9\u5411\u3067\u4ea4\u6e09\u304c\u9032\u3080\u5834\u5408\u3067\u3042\u3063\u3066\u3082\uff09\u8cb7\u53ce\u307e\u3067\u306b\u8981\u3059\u308b\u671f\u9593\u3082\u8003\u616e\u306b\u5165\u308c\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u3060\u3051\u3067\u306a\u304f\u3001\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u306e\u5834\u5408\u3001\u540c\u3058\u3088\u3046\u306a\u6761\u4ef6\u4e0b\u306b\u3042\u308b\u571f\u5730\u306e\u53d6\u5f15\u4e8b\u4f8b\u304c\u304d\u308f\u3081\u3066\u5c11\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9451\u5b9a\u5b9f\u52d9\u3067\u4e0d\u53ef\u6b20\u3068\u3082\u3055\u308c\u308b\u53d6\u5f15\u4e8b\u4f8b\u6bd4\u8f03\u6cd5\u306e\u9069\u7528\u304c\u5b9f\u969b\u306b\u306f\u56f0\u96e3\u3067\u3042\u308b\u3053\u3068\u3082\u4e8b\u5b9f\u3067\u3059\uff08\u4eee\u306b\u3001\u3053\u306e\u3088\u3046\u306a\u4e8b\u4f8b\u304c\u53ce\u96c6\u53ef\u80fd\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u4e2d\u306b\u306f\u7279\u6b8a\u4e8b\u60c5\u304c\u542b\u307e\u308c\u3066\u304a\u308a\u898f\u7bc4\u6027\u306b\u6b20\u3051\u308b\u5834\u5408\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3055\u306a\u3044\u571f\u5730\u306e\u8a55\u4fa1\u306f\u9451\u5b9a\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3082\u96e3\u6613\u5ea6\u306e\u9ad8\u3044\u90e8\u985e\u306b\u5165\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u53c2\u8003\u3000\uff5e\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3067\u306f\uff5e<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/03.htm#a-20_3\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<\/a>\u3067\u306f\u3001\u7121\u9053\u8def\u5730\u3082\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5b85\u5730\u3082\u8a55\u4fa1\u4e0a\u306e\u5dee\u7570\u3092\u8a2d\u3051\u305a\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u540c\u3058\u8003\u3048\u65b9\u3067\u884c\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\uff08\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308a\u307e\u3059\uff09\u3002\u305f\u3060\u3057\u3001\u5168\u304f\u306e\u7121\u9053\u8def\u5730\u3068\u672c\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u3066\u3044\u308b\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5b85\u5730\u3068\u306f\u7570\u306a\u308b\u90e8\u5206\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306a\u63aa\u7f6e\u306f\u3042\u304f\u307e\u3067\u3082\u7533\u544a\u8005\u306e\u8a55\u4fa1\u306e\u7c21\u4fbf\u6027\u306b\u914d\u616e\u3057\u305f\u3082\u306e\u3068\u53d7\u3051\u6b62\u3081\u308b\u3079\u304d\u3060\u3068\u601d\u308f\u308c\u307e\u3059\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>\uff08\u7121\u9053\u8def\u5730\u306e\u8a55\u4fa1\uff09<\/strong><br \/>\n<strong>20\uff0d\uff13<\/strong>\u3000\u7121\u9053\u8def\u5730\u306e\u4fa1\u984d\u306f\u3001\u5b9f\u969b\u306b\u5229\u7528\u3057\u3066\u3044\u308b\u8def\u7dda\u306e\u8def\u7dda\u4fa1\u306b\u57fa\u3065\u304d20\uff08\uff08\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\uff09\uff09\u53c8\u306f\u524d\u9805\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u304b\u3089\u305d\u306e\u4fa1\u984d\u306e100\u5206\u306e40\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u76f8\u5f53\u3068\u8a8d\u3081\u308b\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001100\u5206\u306e40\u306e\u7bc4\u56f2\u5185\u306b\u304a\u3044\u3066\u76f8\u5f53\u3068\u8a8d\u3081\u308b\u91d1\u984d\u306f\u3001\u7121\u9053\u8def\u5730\u306b\u3064\u3044\u3066\u5efa\u7bc9\u57fa\u6e96\u6cd5\uff08\u7b46\u8005\u6ce8\uff1a\u662d\u548c25\u5e74\u6cd5\u5f8b\u7b2c201\u53f7\uff09\u305d\u306e\u4ed6\u306e\u6cd5\u4ee4\u306b\u304a\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5efa\u7bc9\u7269\u3092\u5efa\u7bc9\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u9053\u8def\u306b\u63a5\u3059\u3079\u304d\u6700\u5c0f\u9650\u306e\u9593\u53e3\u8ddd\u96e2\u306e\u8981\u4ef6\uff08\u4ee5\u4e0b\u300c\u63a5\u9053\u7fa9\u52d9\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u57fa\u3065\u304d\u6700\u5c0f\u9650\u5ea6\u306e\u901a\u8def\u3092\u958b\u8a2d\u3059\u308b\u5834\u5408\u306e\u305d\u306e\u901a\u8def\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306e\u4fa1\u984d\uff08\u8def\u7dda\u4fa1\u306b\u5730\u7a4d\u3092\u4e57\u3058\u305f\u4fa1\u984d\uff09\u3068\u3059\u308b\u3002\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-bottom: 3px; margin-top: 10px;\">\uff08\u6ce8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u7121\u9053\u8def\u5730\u3068\u306f\u3001\u9053\u8def\u306b\u63a5\u3057\u306a\u3044\u5b85\u5730\uff08<span style=\"border-bottom: solid 1px #B22222;\">\u63a5\u9053\u7fa9\u52d9\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u5b85\u5730\u3092\u542b\u3080\u3002<\/span>\uff09\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u300020\u3008\u3008\u4e0d\u6574\u5f62\u5730\u306e\u8a55\u4fa1\u3009\u3009\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u4ed8\u8868\uff15\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u300d\u306e\uff08\u6ce8\uff09\uff13\u306e\u8a08\u7b97\u3092\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u7121\u9053\u8def\u5730\u304c\u63a5\u9053\u7fa9\u52d9\u306b\u57fa\u3065\u304f\u6700\u5c0f\u9650\u5ea6\u306e\u9593\u53e3\u8ddd\u96e2\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u9593\u53e3\u72ed\u5c0f\u88dc\u6b63\u7387\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/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\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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