{"id":254808,"date":"2022-07-14T10:13:37","date_gmt":"2022-07-14T01:13:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=254808"},"modified":"2022-07-28T10:37:41","modified_gmt":"2022-07-28T01:37:41","slug":"corporation-article-1140","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1140\/","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\u7b2c82\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\u7b2c82\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\u7b2c81\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1138\/\">\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\u7b2c83\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1143\/\">\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<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #4682b4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 6px; margin-top: 7px;\"><span style=\"font-size: 16px; color: #4682b4;\"><strong>\u3008\uff31\uff16\u3009<br \/>\n\u51fa\u8377\u57fa\u6e96\u306b\u3044\u3046\u51fa\u8377\u3068\u306f<\/strong><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 30px;\">\u51fa\u8377\u57fa\u6e96\u306b\u3044\u3046\u51fa\u8377\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u610f\u5473\u304b\u3002<\/p>\n<p><!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 6px; margin-top: 7px;\"><span style=\"font-size: 16px; color: #b22222;\"><strong>\u3008\uff21\uff16\u3009<\/strong><\/span><\/p>\n<\/div>\n<p>\u51fa\u8377\u57fa\u6e96\u306b\u3044\u3046\u51fa\u8377\u3068\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u5546\u54c1\u3084\u88fd\u54c1\u3092\u5e97\u8217\u3084\u5009\u5eab\u7b49\u304b\u3089\u76f8\u624b\u65b9\u306b\u51fa\u8377\u3057\u305f\u65e5\u3001\u5177\u4f53\u7684\u306b\u306f\u914d\u9001\u696d\u8005\u306b\u5f15\u304d\u6e21\u3057\u305f\u65e5\u3001\u81ea\u793e\u914d\u9001\u30c8\u30e9\u30c3\u30af\u306b\u7a4d\u8f09\u3057\u305f\u65e5\u306a\u3069\u3092\u6307\u3059\u3002<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_2.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff11\uff0d\uff12<\/a>\u306b\u304a\u3051\u308b\u300c\u51fa\u8377\u300d\u3082\u3001\u3053\u306e\u3088\u3046\u306a\u4e00\u822c\u7684\u306a\u7528\u6cd5\u3068\u540c\u7fa9\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #666699;\">\u25cf<\/span><span style=\"color: #cd5c5c;\"> \u25cf<\/span><span style=\"color: #666699;\"> \u25cf<\/span> \u89e3 \u8aac <span style=\"color: #666699;\">\u25cf<\/span><span style=\"color: #cd5c5c;\"> \u25cf<\/span><span style=\"color: #666699;\"> \u25cf<\/span><\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u3068\u306e\u95a2\u4fc2\u3067\u3044\u3046\u3068\u3001\u540c\u9805\u306f\u300c\u51fa\u8377\u300d\u3068\u3044\u3046\u8a9e\u3092\u7528\u3044\u3066\u304a\u3089\u305a\u3001\u5546\u54c1\u3084\u88fd\u54c1\u306e\u300c\u5f15\u6e21\u3057\u300d\u3068\u3044\u3046\u8a9e\u3092\u7528\u3044\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u500b\u5225\u306e\u4e8b\u4f8b\u3092\u5f53\u3066\u306f\u3081\u308b\u969b\u306b\u306f\u3001\u6ce8\u610f\u3092\u8981\u3059\u308b\u3002<\/p>\n<p>\u8b70\u8ad6\u306e\u7acb\u3066\u65b9\u3068\u3057\u3066\u3001\u6b21\u306e\uff12\u3064\u304c\u8003\u3048\u3089\u308c\u308b\u304b\u3089\u3067\u3042\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<ul>\n<li>\u51fa\u8377\u57fa\u6e96\u304c\u540c\u9805\u306e\u5b9a\u3081\u308b\u5f15\u6e21\u57fa\u6e96\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b<\/li>\n<li>\u500b\u5225\u306e\u51fa\u8377\u65e5\u304c\u540c\u9805\u306e\u300c\u5f15\u6e21\u3057\u306e\u65e5\u300d\u306b\u542b\u307e\u308c\u308b\u304b\u5426\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3089\u306b\u3044\u3048\u3070\u3001\u4f8b\u3048\u3070\u3001\u901a\u9054\u3067\u8a8d\u3081\u3089\u308c\u3066\u304d\u305f\u51fa\u8377\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\uff64\u305d\u306e\u5177\u4f53\u7684\u306a\u53ce\u76ca\u8a08\u4e0a\u6642\u70b9\u3068\u3057\u3066\u306f\uff64\u5546\u54c1\u7b49\u3092\u5009\u5eab\u53c8\u306f\u5de5\u5834\u7b49\u304b\u3089\u51fa\u8377\u3057\u305f\u6642\uff64\u8ca8\u8eca\u53c8\u306f\u30c8\u30e9\u30c3\u30af\u306b\u7a4d\u307f\u8fbc\u3093\u3060\u6642\uff64\u8239\u7a4d\u307f\u3057\u305f\u6642\uff64\u76f8\u624b\u65b9\u306e\u53d7\u5165\u5834\u6240\u3078\u642c\u5165\u3057\u305f\u6642\uff64\u8239\u8377\u8a3c\u5238\u53c8\u306f\u8ca8\u7269\u5f15\u63db\u8a3c\u3092\u767a\u884c\u3057\u305f\u6642\u306a\u3069\u7a2e\u3005\u306e\u6642\u70b9\u304c\u8003\u3048\u3089\u308c\u308b\uff08\u4e2d\u6751\u5229\u96c4\u300c\u65b0\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u8a73\u89e3\uff08\u4e0a\uff09\uff63\u300e\u7a0e\u7406\u300f12\u5dfb\uff17\u53f7\uff64\u540c\u300e\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u3008\u6539\u5b9a\u7248\u3009\u300f87\u9801\uff08\u304e\u3087\u3046\u305b\u30441990\uff09\u53c2\u7167\uff09\u3002<\/p>\n<p>\u7d50\u5c40\u3001\u51fa\u8377\u57fa\u6e96\uff64\u691c\u53ce\u57fa\u6e96\uff64\u4f7f\u7528\u53ce\u76ca\u57fa\u6e96\u3068\u3044\u3063\u305f\u3068\u3053\u308d\u3067\uff64\u3084\u306f\u308a\u89e3\u91c8\u306e\u4f59\u5730\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #4682b4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 6px; margin-top: 7px;\"><span style=\"font-size: 16px; color: #4682b4;\"><strong>\u3008\uff31\uff17\u3009<br \/>\n\u5f15\u6e21\u57fa\u6e96\u3068\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9<\/strong><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 30px;\">\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u524d\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u3068\u3057\u3066\u3001\u53ce\u5165\u306e\u539f\u56e0\u3068\u306a\u308b\u6a29\u5229\u306e\u78ba\u5b9a\u3057\u305f\u65e5\u306b\u53ce\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u898b\u89e3\u304c\u3042\u3063\u305f\u304c\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306f\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u57fa\u6e96\u3068\u3057\u3066\u5f15\u6e21\u57fa\u6e96\u3092\u63a1\u7528\u3057\u305f\u305f\u3081\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306f\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u3092\u6c7a\u5b9a\u3059\u308b\u898f\u7bc4\u3068\u3057\u3066\u306e\u5f79\u5272\u3092\u7d42\u3048\u305f\u3068\u8003\u3048\u308b\u3079\u304d\u304b\u3002<\/p>\n<p><!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 6px; margin-top: 7px;\"><span style=\"font-size: 16px; color: #b22222;\"><strong>\u3008\uff21\uff17\u3009<\/strong><\/span><\/p>\n<\/div>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u304c\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u3092\u660e\u5b9a\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u6a29\u5229\u306e\u78ba\u5b9a\u305d\u308c\u81ea\u4f53\u3092\u4e00\u7a2e\u306e\u8981\u4ef6\u3068\u89e3\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u306a\u3063\u305f\u3002\u3082\u3063\u3068\u3082\u3001\u5c11\u306a\u304f\u3068\u3082\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u5f8c\u306b\u304a\u3044\u3066\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u306e\u5224\u65ad\u306b\u5f53\u305f\u308a\uff64\u6cd5\u7684\u306a\u89b3\u70b9\u3092\u91cd\u8996\u3059\u308b\u7acb\u5834\u304c\u652f\u6301\u3055\u308c\u308b\u3068\u3044\u3046\u8003\u3048\u3092\u63a1\u7528\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306f\u5f79\u5272\u3092\u7d42\u3048\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #666699;\">\u25cf<\/span><span style=\"color: #cd5c5c;\"> \u25cf<\/span><span style=\"color: #666699;\"> \u25cf<\/span> \u89e3 \u8aac <span style=\"color: #666699;\">\u25cf<\/span><span style=\"color: #cd5c5c;\"> \u25cf<\/span><span style=\"color: #666699;\"> \u25cf<\/span><\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306f\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u3092\u6c7a\u3059\u308b\u539f\u5247\u7684\u57fa\u6e96\u3068\u3057\u3066\u3001\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u3092\u660e\u5b9a\u3057\u305f\u3002\u540c\u6761\u306b\u306f\u3001\u6a29\u5229\u306e\u78ba\u5b9a\u3068\u3044\u3046\u6587\u8a00\u306f\u5165\u3063\u3066\u3044\u306a\u3044\u3002\u3053\u306e\u3053\u3068\u304b\u3089\uff64\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306f\u7d42\u7109\u3057\u305f\u3068\u898b\u308b\u5411\u304d\u3082\u3042\u308b\uff61<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u8af8\u70b9\u3092\u8003\u616e\u3059\u308b\u3068\uff64<span style=\"border-bottom: solid 1px #B22222;\">\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u306e\u660e\u5b9a\u306b\u3088\u308a\u6a29\u5229\u306e\u78ba\u5b9a\u305d\u308c\u81ea\u4f53\u3092\u4e00\u7a2e\u306e\u8981\u4ef6\u3068\u89e3\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u304f\u306a\u3063\u305f<\/span>\u304c\u3001\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u5f8c\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u306e\u5224\u65ad\u306b\u5f53\u305f\u308a\uff64\u6cd5\u7684\u306a\u89b3\u70b9\u3092\u91cd\u8996\u3059\u308b\u7acb\u5834\u304c\u652f\u6301\u3055\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306f\u5f79\u5272\u3092\u7d42\u3048\u305f\u3082\u306e\u3067\u306f\u306a\u3044<\/span>\u3068\u3044\u3046\u898b\u65b9\u304c\u6210\u308a\u7acb\u3064\uff61<\/p>\n<p>\u3053\u306e\u610f\u5473\u3067\u306f\u3001\u4eca\u5f8c\uff64\u4e89\u8a1f\u306e\u5834\u9762\u306b\u304a\u3044\u3066\uff64\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u304c\u751f\u304d\u306a\u304c\u3089\u3048\u3066\u3044\u308b\u3053\u3068\u3092\u793a\u3059\u4e8b\u8c61\u304c\u89b3\u5bdf\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\uff61<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#cd5c5c;\">\n\t\t<ul>\n<li>\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u5f8c\u306b\u304a\u3044\u3066\u306f\uff64\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff14\u9805\u3092\u6839\u62e0\u3068\u3057\u3066\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3092\u5c0e\u51fa\u3059\u308b\u30a2\u30d7\u30ed\u30fc\u30c1\u304c\u901a\u7528\u3057\u306a\u3044\u3068\u3057\u3066\u3082\uff64\u540c\u9805\u306e\u5236\u5b9a\u4ee5\u524d\u304b\u3089\uff64\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\uff64\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u304c\u652f\u6301\u3055\u308c\u3066\u3044\u305f\uff61<\/li>\n<li>\u5f93\u6765\uff64\uff62\u6a29\u5229\u306e\u78ba\u5b9a\uff63\u3068\u3044\u3046\u57fa\u6e96\u306f\u3001\u6cd5\u7684\u306a\u57fa\u6e96\u304c\u5177\u4f53\u7684\u306a\u554f\u984c\u306e\u89e3\u6c7a\u306e\u305f\u3081\u306e\u660e\u78ba\u306a\u6307\u91dd\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3068\u3082\u306b\uff64\u79df\u7a0e\u6cd5\u5f8b\u95a2\u4fc2\u306b\u304a\u3051\u308b\u6cd5\u7684\u5b89\u5b9a\u6027\u306e\u8981\u8acb\u306b\u5408\u81f4\u3059\u308b\u3053\u3068\u3092\u8ad6\u62e0\u3068\u3057\u3066\uff64\u652f\u6301\u3055\u308c\u3066\u304d\u305f\uff61\u304b\u304b\u308b\u8ad6\u62e0\u306f\uff64\u5e73\u621030\u5e74\u5ea6\u6539\u6b63\u5f8c\u306b\u304a\u3044\u3066\u3082\u59a5\u5f53\u3059\u308b\uff61<\/li>\n<li>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u5f15\u6e21\u3057\u3092\u6539\u6b63\u524d\u901a\u9054\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u727d\u5f15\u3055\u308c\u3066\u304d\u305f\u5b9f\u52d9\u6163\u884c\uff08\u5546\u6163\u884c\uff09\uff64\u4f1a\u8a08\u4e0a\u306e\u5b9f\u73fe\u4e3b\u7fa9\u3084\u8a73\u7d30\u3067\u5305\u62ec\u7684\u306a\u5185\u5bb9\u3092\u64c1\u3059\u308b\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u8e0f\u307e\u3048\u3066\u89e3\u91c8\u3059\u308b\u3068\u3057\u3066\u3082\uff64\u305d\u308c\u304c\uff62\u6a29\u5229\u306e\u78ba\u5b9a\uff63\u3068\u3044\u3046\u6cd5\u7684\u306a\u57fa\u6e96\u3092\u5ea6\u5916\u8996\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u306a\u3089\u3070\uff64\u304b\u3064\u3066\u901a\u8aac\u304c\u5b9f\u73fe\u4e3b\u7fa9\u306b\u5bfe\u3059\u308b\u4e0d\u5b89\u3068\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306e\u5f15\u304d\u7d9a\u304d\u306e\u5fc5\u8981\u6027\uff65\u59a5\u5f53\u6027\u3092\u4e3b\u5f35\u3059\u308b\u969b\u306b\u63d0\u8d77\u3057\u305f\uff62\u8a34\u8a1f\u306e\u5834\u9762\u306b\u304a\u3044\u3066\uff64\u6cd5\u7684\u5206\u6790\u306e\u9053\u5177\u3068\u3057\u3066\u5341\u5206\u306b\u5f79\u7acb\u3061\u3046\u308b\u304b\uff63\uff08\u91d1\u5b50\u5b8f\uff62\u6240\u5f97\u306e\u5e74\u5ea6\u5e30\u5c5e\u2015\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306f\u7834\u7dbb\u3057\u305f\u304b\u2015\uff63\u300e\u6240\u5f97\u6982\u5ff5\u306e\u7814\u7a76\u300f296\u9801\uff08\u6709\u6590\u95a31995\uff09\u3014\u521d\u51fa1993\u3015\uff09\u3068\u3044\u3046\u7591\u5ff5\u3001\u3042\u308b\u3044\u306f\u4eca\u306a\u304a\u8272\u3042\u305b\u308b\u3053\u3068\u306e\u306a\u3044\u6d1e\u5bdf\u304c\u5f53\u3066\u306f\u307e\u308b\uff61<\/li>\n<li>\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3092\u7834\u68c4\u3059\u308b\u307b\u3069\u306e\u30c9\u30e9\u30b9\u30c6\u30a3\u30c3\u30af\u306a\u6539\u6b63\u304c\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u7b49\u306e\u5275\u8a2d\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u305f\u3053\u3068\u3092\u7aba\u308f\u305b\u308b\u5f62\u8de1\u304c\u306a\u3044\uff61<\/li>\n<li>\u9006\u306b\uff64\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u5c0e\u5165\u3092\u5951\u6a5f\u3068\u3057\u3066\u53ce\u76ca\u306e\u8a08\u4e0a\u984d\u306b\u4fc2\u308b\u898f\u5b9a\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff14\u9805\u7b49\uff09\u3092\u5b9a\u3081\u308b\u3053\u3068\u304c\u307e\u305a\u5fc5\u8981\u3068\u3055\u308c\uff64\u6b21\u3044\u3067\uff64\u304b\u304b\u308b\u898f\u5b9a\u306e\u6574\u5099\u306b\u4f34\u3044\uff64\u53ce\u76ca\u306e\u8a08\u4e0a\u6642\u671f\u306b\u4fc2\u308b\u898f\u5b9a\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u7b49\uff09\u306e\u6539\u6b63\u306b\u3082\u7740\u624b\u3057\u305f\u306b\u3059\u304e\u306a\u3044\u3068\u3044\u3046\u898b\u65b9\u304c\u6210\u308a\u7acb\u3061\u3046\u308b\uff08\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\u7b2c17\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-838\/\" target=\"_blank\">\u7b2c17\u56de<\/a>\u53c2\u7167\uff09\uff61<\/li>\n<li>\u3055\u3089\u306b\u3044\u3048\u3070\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u7acb\u6848\u62c5\u5f53\u8005\u306f\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u3092\u539f\u5247\u3068\u3059\u308b\u3053\u3068\u3067\uff64\u5f93\u6765\u306e\uff62\u5b9f\u73fe\uff63\u3084\u6a29\u5229\u306e\uff62\u78ba\u5b9a\uff63\u3068\u3044\u3063\u305f\u8003\u3048\u65b9\u3068\u3082\u6574\u5408\u6027\u304c\u3068\u308c\u308b\u3068\u8003\u3048\u3066\u3044\u305f\uff08\u85e4\u7530\u6cf0\u5f18\u307b\u304b\u300c\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u300d\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11344177\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/index.html\" target=\"_blank\">\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11344177\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=7\" target=\"_blank\">271\u9801<\/a>\u53c2\u7167\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u306b\u3064\u3044\u3066\u3082\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u306e\u6587\u8108\u3067\u89e3\u91c8\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308d\u3046\u3002\u4eca\u5f8c\u3001\u88c1\u5224\u6240\u304c\u5f15\u6e21\u57fa\u6e96\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u3068\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u793a\u3059\u306e\u304b\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6a29\u5229\u78ba\u5b9a\u4e3b\u7fa9\u3068\u3044\u3046\u30cd\u30fc\u30df\u30f3\u30b0\u306e\u4f7f\u7528\u3092\u7d9a\u3051\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u8b70\u8ad6\u3082\u3042\u308a\u3046\u308b\uff61<\/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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