{"id":25833,"date":"2013-10-03T10:15:51","date_gmt":"2013-10-03T01:15:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=25833"},"modified":"2014-02-10T20:14:11","modified_gmt":"2014-02-10T11:14:11","slug":"corporation-article-125","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-125\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0938\u3015\u3000\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3044\u3066\u8cc7\u7523\u8a55\u5b9a\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0938\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3044\u3066\u8cc7\u7523\u8a55\u5b9a\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9577\u5ca1 \u6804\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#ADD8E6;\"><\/div>\n<h2 style=\"padding-left: 60px;\"><span style=\"color: #add8e6;\"><strong>\uff31<\/strong><\/span><\/h2>\n<p>\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u3088\u308b\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u3092\u53d7\u3051\u3001\u8ca1\u7523\u8a55\u5b9a\u306e\u4f5c\u6210\u306b\u7740\u624b\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6c11\u4e8b\u518d\u751f\u7b49\u3067\u306f\u3001\u8cc7\u7523\u8a55\u5b9a\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408\u3067\u3001\u6b20\u640d\u91d1\u7b49\u306e\u53d6\u6271\u3044\u306b\u9055\u3044\u304c\u3042\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#E9967A;\"><\/div>\n<h2 style=\"padding-left: 60px;\"><span style=\"color: #e9967a;\"><strong>\uff21<\/strong><\/span><\/h2>\n<p>\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u3088\u308b\u8a8d\u53ef\u6c7a\u5b9a\u3092\u53d7\u3051\u3066\u50b5\u52d9\u514d\u9664\u76ca\u304c\u8a08\u4e0a\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u3044\u308f\u3086\u308b\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u3068\u9752\u8272\u6b20\u640d\u91d1\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u300c\u8cc7\u7523\u8a55\u5b9a\u300d\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408\u3067\u306f\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u304b\u3089\u512a\u5148\u3057\u3066\u63a7\u9664\u3059\u308b\u306e\u304b\u3001\u9752\u8272\u6b20\u640d\u91d1\u304b\u3089\u512a\u5148\u3057\u3066\u63a7\u9664\u3059\u308b\u306e\u304b\u306e\u9055\u3044\u304c\u3042\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#E9967A;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u3000\u8aac<\/strong><\/h4>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u6c11\u4e8b\u518d\u751f\u6cd5\u306e\u6982\u8981\u3068\u95a2\u9023\u7a0e\u5236<\/strong><\/h4>\n<p>\u6c11\u4e8b\u518d\u751f\u6cd5\u306f\u3001\u7d4c\u6e08\u7684\u306b\u7aae\u5883\u306b\u3042\u308b\u50b5\u52d9\u8005\u306b\u3064\u3044\u3066\u3001\u50b5\u6a29\u8005\u306e\u591a\u6570\u306e\u540c\u610f\u3092\u5f97\u3001\u304b\u3064\u3001\u88c1\u5224\u6240\u306e\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u518d\u751f\u8a08\u753b\u3092\u5b9a\u3081\u308b\u3053\u3068\u7b49\u306b\u3088\u308a\u3001\u50b5\u52d9\u8005\u3068\u50b5\u6a29\u8005\u3068\u306e\u9593\u306e\u6c11\u4e8b\u4e0a\u306e\u6a29\u5229\u95a2\u4fc2\u3092\u9069\u5207\u306b\u8abf\u6574\u3057\u3001\u305d\u306e\u50b5\u52d9\u8005\u306e\u4e8b\u696d\u53c8\u306f\u7d4c\u6e08\u751f\u6d3b\u306e\u518d\u751f\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\uff08\u6c11\u4e8b\u518d\u751f\u6cd51\uff09\u3002<\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u306e\u8a8d\u53ef\u6c7a\u5b9a\u307e\u3067\u306e\u6a19\u6e96\u7684\u306a\u6d41\u308c\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city38-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-25834\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city38-1.png\" alt=\"\" width=\"450\" height=\"247\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city38-1.png 700w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city38-1-300x165.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u518d\u751f\u8a08\u753b\u306e\u8a8d\u53ef\u6c7a\u5b9a\u306b\u3088\u3063\u3066\u8a08\u4e0a\u3055\u308c\u308b\u591a\u984d\u306e\u50b5\u52d9\u514d\u9664\u76ca\u306b\u306f\u3001\u305d\u308c\u306b\u898b\u5408\u3046\u640d\u91d1\u3084\u9752\u8272\u6b20\u640d\u91d1\u304c\u306a\u3044\u3068\u3001\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3002\u901a\u5e38\u3001\u6c11\u4e8b\u518d\u751f\u3092\u7533\u3057\u7acb\u3066\u308b\u6cd5\u4eba\u306f\u3001\u696d\u7e3e\u7b49\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u307b\u3068\u3093\u3069\u3067\u3001\u591a\u984d\u306e\u542b\u307f\u640d\u3084\u6b20\u640d\u91d1\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u304c\u5c11\u306a\u304f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u671f\u9593\u306f\u3001\u6700\u9577\uff19\u5e74\u9593\uff08\u5e73\u621020\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u7d42\u4e86\u5e74\u5ea6\u306e\u7e70\u8d8a\u671f\u9593\u306f\u6700\u9577\uff17\u5e74\u9593\uff09\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u518d\u5efa\u8a08\u753b\u3078\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u3066\u3001\u6c11\u4e8b\u518d\u751f\u6cd5\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u3044\u308f\u3086\u308b\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u3092\u542b\u3081\u305f\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u3092\u63a7\u9664\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u5727\u7e2e\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u300c\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u300d\u3068\u300c\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u300d\u3068\u3044\u3046\uff12\u3064\u306e\u8a55\u4fa1\u640d\u306e\u640d\u91d1\u7b97\u5165\u5236\u5ea6\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u306b\u304a\u3051\u308b\u50b5\u52d9\u8005\u306b\u3064\u3044\u3066\u3001\u8a55\u4fa1\u640d\u76ca\u3068\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u898f\u5b9a\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u5b9a\u3068\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8cc7\u7523\u8a55\u5b9a\u306a\u3069\u306e\u76f8\u9055\u70b9<\/strong><\/h4>\n<p>\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u5b9a\uff08\u6c11\u4e8b\u518d\u751f\u6cd5124\u2460\uff09\u306f\u3001\u518d\u751f\u624b\u7d9a\u958b\u59cb\u6c7a\u5b9a\u65e5\u306e\u51e6\u5206\u4fa1\u5024\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u304c\u3001\u6e05\u7b97\u4fa1\u5024\u4ee5\u4e0a\u3092\u518d\u751f\u50b5\u6a29\u8005\u306b\u4ed8\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u306e\u624b\u7d9a\u3067\u3042\u308a\u3001\u8ca1\u7523\u8a55\u5b9a\u306b\u3088\u3063\u3066\u8cc7\u7523\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u4ed8\u3051\u66ff\u3048\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306f\u3001\u5225\u8868\u6dfb\u4ed8\u306e\u307f\u3092\u8981\u4ef6\u3068\u3057\u3001\u5e33\u7c3f\u4fa1\u984d\u306e\u4ed8\u66ff\u3048\u3092\u8981\u3057\u306a\u3044\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u300c\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u300d\u306b\u3088\u308b\u300c\u8cc7\u7523\u8a55\u5b9a\u300d\u3068\u540c\u69d8\u3067\u3042\u308b\u304c\u3001\u8ca1\u7523\u8a55\u5b9a\u306b\u3088\u308b\u4fa1\u984d\u3092\u65b0\u305f\u306a\u5e33\u7c3f\u4fa1\u984d\u3068\u3057\u3066\u4ed8\u3051\u66ff\u3048\u308b\u4f1a\u793e\u66f4\u751f\u6cd5\u3084\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u3092\u4ed8\u3051\u66ff\u3048\u3066\u6e1b\u984d\u3059\u308b\u300c\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u300d\u3068\u306f\u7570\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u306f\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3051\u308b\u300c\u8ca1\u7523\u8a55\u5b9a\u300d\u3068\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u300c\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u300d\u306b\u3088\u308b\u300c\u8cc7\u7523\u8a55\u5b9a\u300d\u306f\u3001\u7570\u306a\u308b\u624b\u7d9a\u3068\u3057\u3066\u7528\u3044\u308b\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u6642\u4fa1\u306f\u3001\u4f7f\u7528\u53ce\u76ca\u3059\u308b\u969b\u306b\u901a\u5e38\u4ed8\u3055\u308c\u308b\uff08\u6b63\u5e38\uff09\u6642\u4fa1\u306b\u3088\u308b\uff08\u6cd5\u57fa\u901a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/04\/04_01.htm\" target=\"_blank\">4-1-3<\/a>\u3001<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_01_01.htm\" target=\"_blank\">9-1-3<\/a>\uff09\u3002\u307e\u305f\u3001\u6642\u4fa1\u306e\u7b97\u5b9a\u6642\u671f\u306f\u3001\u300c\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u300d\u306b\u3088\u308b\u8a55\u4fa1\u66ff\u3048\u304c\u518d\u751f\u624b\u7d9a\u958b\u59cb\u6c7a\u5b9a\u65e5\u306e\u671f\u672b\u6642\u4fa1\u3001\u300c\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u300d\u306b\u3088\u308b\u300c\u8cc7\u7523\u8a55\u5b9a\u300d\u304c\u518d\u751f\u624b\u7d9a\u8a8d\u53ef\u6c7a\u5b9a\u6642\u306e\u6642\u4fa1\u306b\u3088\u308b\u3002<\/p>\n<p>\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u5b9a\u306e\u6642\u4fa1\u3068\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u6642\u4fa1\u306f\u3001\u305d\u306e\u610f\u7fa9\u53ca\u3073\u6642\u70b9\u306b\u304a\u3044\u3066\u3082\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u3053\u3053\u3067\u306f\u8a73\u7d30\u306b\u306f\u89e6\u308c\u306a\u3044\u304c\u3001\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u304a\u3051\u308b\u8ca1\u7523\u8a55\u5b9a\u304c\u5168\u3066\u306e\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u6cd5\u4eba\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u5bfe\u8c61\u8cc7\u7523\u306f\u9650\u5b9a\u7684\u3067\u3042\u308b\u70b9\u3082\u3001\u3042\u308f\u305b\u3066\u6ce8\u610f\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u3010\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u3011<\/strong><\/h4>\n<p>\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u306b\u3088\u308a\u8ca1\u7523\u8a55\u5b9a\u3092\u884c\u3044\uff08\u6cd5\u57fa\u901a<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_01_01.htm\" target=\"_blank\">9-1-3\u306e3<\/a>\uff09\u3001\u8cc7\u7523\u306e\u8a55\u4fa1\u63db\u3048\u3092\u3057\u3066\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u305d\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u6e1b\u984d\u3057\u305f\u8a55\u4fa1\u640d\u306e\u91d1\u984d\u306f\u3001\u8a55\u4fa1\u63db\u3048\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\uff08\u6cd5\u6cd533\u2461\u3001\u6cd5\u4ee468\u2460\uff09\u3002\u3053\u306e\u898f\u5b9a\u306f\u640d\u91d1\u7d4c\u7406\u3092\u8981\u4ef6\u3068\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u822c\u306b\u300c\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u76ca\u3010\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u3011<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u6642\u306e\u4fa1\u984d\u306b\u3088\u308a\u300c\u8cc7\u7523\u8a55\u5b9a\u300d\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u76ca\u306e\u984d\u306f\u3001\u8a8d\u53ef\u6c7a\u5b9a\u6642\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\uff08\u6cd5\u6cd525\u2462\u3001\u6cd5\u6cd533\u2463\uff09\u3002\u3053\u306e\u898f\u5b9a\u306f\u5225\u8868\u306e\u6dfb\u4ed8\u304c\u8981\u4ef6\u3068\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4e00\u822c\u306b\u300c\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u3002<\/p>\n<p>\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u306f\u3001\u5f8c\u8ff0\u3059\u308b\u300c\uff15\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u300d\u306e\u300c\uff08\uff13\uff09\u3000\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u300d\u306b\u8a72\u5f53\u3057\u3001\u6c11\u4e8b\u518d\u751f\u306b\u304a\u3051\u308b\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u3092\u512a\u5148\u7684\u306b\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306e\uff11\u3064\u3068\u306a\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u7559\u610f\u70b9<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30a4\uff09<\/span><\/strong>\u3000\u6b21\u306e\u2460\u2461\u306e\u5834\u5408\u306f\u3001\u300c\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3055\u308c\uff08\u6cd5\u57fa\u901a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/12\/12_03.htm\" target=\"_blank\">12-3-5<\/a>\uff09\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u3092\u512a\u5148\u7684\u306b\u63a7\u9664\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5225\u8868\u6dfb\u4ed8\u306e\u8981\u4ef6\uff08\u6cd5\u6cd525\u2464\u300133\u2466\uff09\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u6642\u306b\u304a\u3051\u308b\u300c\u8cc7\u7523\u8a55\u5b9a\u300d\u3092\u884c\u3063\u305f\u3059\u3079\u3066\u304c\u3001\u6b21\u306b\u63b2\u3052\u308b\u300c\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u306b\u9069\u3055\u306a\u3044\u8cc7\u7523\uff08\u6cd5\u4ee424\u306e2\u2463\u300168\u306e2\u2462\uff09\u300d\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2170\uff09\u3000\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u5e74\u5ea6\u958b\u59cb\u524d\uff15\u5e74\u4ee5\u5185\u306e\u5e74\u5ea6\u3067\u5727\u7e2e\u8a18\u5e33\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2171\uff09\u3000\u77ed\u671f\u58f2\u8cb7\u5546\u54c1<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2172\uff09\u3000\u58f2\u8cb7\u76ee\u7684\u6709\u4fa1\u8a3c\u5238<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2173\uff09\u3000\u511f\u9084\u6709\u4fa1\u8a3c\u5238<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2174\uff09\u3000\u5c11\u984d\u8cc7\u7523\uff08\u4e0b\u8a18\u30cb\uff09\u53c2\u7167\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30ed\uff09<\/span><\/strong>\u3000\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u640d\u306e\u8a08\u4e0a\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4ee468\u2461\uff09\u306e\u3067\u3001\u540c\u4e00\u5e74\u5ea6\u4e2d\u306b\u304a\u3044\u3066\u640d\u91d1\u7d4c\u7406\u65b9\u5f0f\u3068\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u306e\u91cd\u8907\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30cf\uff09<\/span><\/strong>\u3000\u8a55\u4fa1\u76ca\u3068\u8a55\u4fa1\u640d\u306e\u3044\u305a\u308c\u3082\u8a8d\u8b58\u3055\u308c\u308b\u5834\u5408\u306b\u3001\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u307f\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u5fc5\u305a\u8a55\u4fa1\u76ca\u3068\u8a55\u4fa1\u640d\u3092\u540c\u6642\u306b\u76ca\u91d1\u306e\u984d\u53c8\u306f\u640d\u91d1\u306e\u984d\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6cd5\u6cd525\u2464\u300133\u2466\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30cb\uff09<\/span><\/strong>\u3000\u8a55\u4fa1\u640d\u76ca\u8a08\u4e0a\u306e\u5bfe\u8c61\u8cc7\u7523\u306e\u898b\u76f4\u3057\uff08\u8a55\u4fa1\u640d\u76ca\u8a08\u4e0a\u8cc7\u7523\u306e\u62e1\u5927\uff09<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4e0a\u8a18<span style=\"color: #333399;\">\u30a4\uff09<\/span>\u2461\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u306b\u9069\u3055\u306a\u3044\u8cc7\u7523\u306e\u3046\u3061\u3001\u2174\uff09\u5c11\u984d\u8cc7\u7523\u306e\u898f\u5b9a\u306f\u3001\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u6cd5\u4ee4133\uff09\u53c8\u306f\u4e00\u62ec\u511f\u5374\u8cc7\u7523\uff08\u6cd5\u4ee4133\u306e2\u2460\uff09\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u7b49\u306b\u6539\u3081\u3089\u308c\u305f\uff08\u6cd5\u4ee424\u306e2\u2463\u4e94\uff09\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u3064\u307e\u308a\u3001\u8a55\u4fa1\u5dee\u984d\u304c1,000\u4e07\u5186\uff08\u6709\u5229\u5b50\u8ca0\u50b5\u304c10\u5104\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f100\u4e07\u5186\uff09\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u3001\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u3055\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306f\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306b\u9069\u7528\u3055\u308c\u308b\uff08\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u6cd5\u4ee4\u9644\u52473\uff09\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\u306a\u304a\u3001\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u306b\u9069\u3055\u306a\u3044\u5c11\u984d\u8cc7\u7523\u3067\u3042\u3063\u3066\u3082\u3001\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u3068\u8a8d\u53ef\u6c7a\u5b9a\u304c\u540c\u4e00\u5e74\u5ea6\u306a\u3089\u3001\u8a55\u4fa1\u66ff\u3048\u3092\u3057\u3066\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u6e1b\u984d\u3059\u308c\u3070\u3001\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u640d\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6cd5\u4ee468\u2461\uff09\u3002\u3053\u306e\u53d6\u6271\u3044\u306f\u5f93\u6765\u3069\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u6982\u8981<\/strong><\/h4>\n<p>\u6b20\u640d\u91d1\u306f\u3001\u5e73\u621023\u5e7412\u6708\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u9752\u8272\u6b20\u640d\u91d1\u3092\u9664\u5916\u305b\u305a\u306b\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u3068\u9752\u8272\u6b20\u640d\u91d1\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u3082\u306e\u3068\u6539\u6b63\u3055\u308c\u305f\u3002<br \/>\n\u3042\u308f\u305b\u3066\u3001\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u640d\u91d1\u7b97\u5165\u984d\uff09\u306e\u3046\u3061\u9752\u8272\u6b20\u640d\u91d1\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306f\u3001\u7fcc\u671f\u306b\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u3092\u5229\u7528\u3067\u304d\u308b\u4e00\u5b9a\u306e\u5834\u5408<\/strong><\/h4>\n<p>\u6b21\u306e\u2460\u2461\u2462\u306e\u3044\u305a\u308c\u304b\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u5229\u76ca\u984d\u2460\u2461\u2462\u306e\u5408\u8a08\u306e\u7bc4\u56f2\u3067\u3001\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u304c\u63a7\u9664\u3067\u304d\u308b\uff08\u6cd5\u6cd559\u2461\u3001\u6cd5\u4ee4117\u4e00\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city38-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25835\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city38-2.png\" alt=\"\" width=\"650\" height=\"249\" \/><\/a><\/p>\n<p>\u2462\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3001\u3064\u307e\u308a\u3001\u300c\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u300d\u306b\u3088\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b<strong>\uff08\uff13\uff09<\/strong>\u3068<strong>\uff08\uff14\uff09<\/strong>\u306e\u3088\u3046\u306b\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u306e\u512a\u5148\u6027\u306b\u9055\u3044\u304c\u751f\u3058\u308b\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u518d\u751f\u624b\u7d9a\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306b\u3088\u308b\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u304c\u8a08\u4e0a\u3055\u308c\u308b\u969b\u306b\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u2462\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u306b\u3088\u308a\u8cc7\u7523\u306e\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306e\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u2460\u2461\u2462\u306e\u5408\u8a08\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u3092\u9752\u8272\u6b20\u640d\u91d1\u306b\u512a\u5148\u3057\u3066\u63a7\u9664\uff08\u6240\u5f97\u91d1\u984d\u3092\u9650\u5ea6\uff09\u3067\u304d\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city38-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25836\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/tax-city38-3.png\" alt=\"\" width=\"650\" height=\"332\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u2170\uff5e\u2172\u306e\u3046\u3061\u6700\u3082\u5c11\u306a\u3044\u984d\uff09\uff1a<span style=\"color: #993300;\">70<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\uff08\u5225\u8868\uff15\uff08\u4e00\uff09\u300c31\u300d\u2460\u6b04\u306e\u91d1\u984d\uff09\uff1a<span style=\"color: #993300;\">140<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u50b5\u52d9\u514d\u9664\u76ca\u7b49\uff0b\u79c1\u8ca1\u63d0\u4f9b\u984d\uff0b\u8cc7\u7523\u8a55\u4fa1\u640d\u76ca\uff1a<span style=\"color: #993300;\">70<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2172\uff09\u3000\u6240\u5f97\u91d1\u984d\uff08\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u524d\u3001\u5225\u8868\uff14\u300c38\u306e\u2460\u300d\u6b04\u306e\u91d1\u984d\uff09\uff1a<span style=\"color: #993300;\">100<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u5207\u6368\u3066\uff08\u2170\uff0d\u2171\uff09\uff1a<span style=\"color: #993300;\">20<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff1a<span style=\"color: #993300;\">70<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\uff1a<span style=\"color: #993300;\">50<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1<span style=\"color: #993300;\">140<\/span>\u306e\u3046\u3061\u3001\u4e0a\u8a18\u2460\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d<span style=\"color: #993300;\">70<\/span>\u306f\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u90e8\u5206<span style=\"color: #993300;\">50<\/span>\u304b\u3089\u5148\u306b\u63a7\u9664\u3055\u308c\u3001\u6b8b\u984d<span style=\"color: #993300;\">20<\/span>\u306f\u9752\u8272\u6b20\u640d\u91d1\u304b\u3089\u5207\u308a\u6368\u3066\u3089\u308c\u308b\uff08\u6cd5\u6cd557\u2464\u3001\u6cd5\u4ee4112\u246b\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u2170\u3068\u2171\u306e\u3046\u3061\u5c11\u306a\u3044\u984d\uff09\uff1a<span style=\"color: #993300;\">24<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u6240\u5f97\u91d1\u984d\uff08\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u63a7\u9664\u5f8c\u6240\u5f9730\u00d7\uff18\u5272\uff09\uff1a<span style=\"color: #993300;\">24<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u984d\uff08<span style=\"color: #993300;\">90<\/span>\uff0d\u4e0a\u8a18\u2461<span style=\"color: #993300;\">20<\/span>\uff09\uff1a<span style=\"color: #993300;\">70<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u9069\u7528\u304c\u3042\u308b\u3002\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\u306f\u3001\u6240\u5f97\u306e\uff18\u5272\u3092\u4e0a\u9650\u3068\u3059\u308b\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002\u306a\u304a\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u7b49\u306e\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u306e\uff18\u5272\u5236\u9650\u306f\u306a\u3044\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u7fcc\u671f\u7e70\u8d8a\u984d\uff08\u2170\uff0d\u2171\uff0d\u2172\uff09\uff1a<span style=\"color: #993300;\">46<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u984d\uff1a<span style=\"color: #993300;\">90<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u5207\u6368\u3066\uff08\u4e0a\u8a18\u2461\uff09\uff1a<span style=\"color: #993300;\">20<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2172\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u4e0a\u8a18\u2462\uff09\uff1a<span style=\"color: #993300;\">24<\/span><\/p>\n<\/div>\n<h4><strong>\uff08\uff14\uff09\u3000\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u518d\u751f\u624b\u7d9a\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306b\u3088\u308b\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u304c\u8a08\u4e0a\u3055\u308c\u3066\u3082\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u2462\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u3001\u3064\u307e\u308a\u3001\u5225\u8868\u6dfb\u4ed8\u65b9\u5f0f\u306b\u3088\u308b\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u306e\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u90e8\u5206\u304b\u3089\u5148\u306b\u5229\u7528\u3055\u308c\u305f\u3082\u306e\u3068\u3055\u308c\u308b\u3002\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u306e\u90e8\u5206\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u2460\u2461\u306e\u5408\u8a08\u984d\u306e\u7bc4\u56f2\u3067\u63a7\u9664\uff08\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u3092\u9650\u5ea6\uff09\u3067\u304d\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city38-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25836\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/tax-city38-4.png\" alt=\"\" width=\"593\" height=\"333\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u2170\u3068\u2171\u306e\u3046\u3061\u5c11\u306a\u3044\u984d\uff09\uff1a<span style=\"color: #993300;\">80<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u6240\u5f97\u91d1\u984d\uff08\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u524d\u6240\u5f97<span style=\"color: #993300;\">100<\/span>\u00d7\uff18\u5272\uff09\uff1a<span style=\"color: #993300;\">80<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u984d\uff1a<span style=\"color: #993300;\">90<\/span><\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u2170\uff5e\u2172\u306e\u3046\u3061\u6700\u3082\u5c11\u306a\u3044\u984d\uff09\uff1a<span style=\"color: #993300;\">14<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\uff08\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u5f8c\uff09\uff1a<span style=\"color: #993300;\">60<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\uff08\u300c\u5225\u8868\uff15\uff08\u4e00\uff09\u300c31\u300d\u2460\u6b04\u306e\u91d1\u984d\u300d<span style=\"color: #993300;\">140<\/span>\uff0d\u4e0a\u8a18\u2460\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d<span style=\"color: #993300;\">80<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u50b5\u52d9\u514d\u9664\u76ca\u7b49\uff0b\u79c1\u8ca1\u63d0\u4f9b\u984d\uff1a<span style=\"color: #993300;\">70<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2172\uff09\u3000\u6240\u5f97\u91d1\u984d\uff08\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u5f8c\uff09\uff0d\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u00d720\uff05\uff1a<span style=\"color: #993300;\">14<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u3000\uff08\u6240\u5f97\u91d1\u984d\uff08\u9752\u8272\u6b20\u640d\u91d1\u63a7\u9664\u5f8c\uff09<span style=\"color: #993300;\">20<\/span>\uff0d\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u4ee5\u5916<span style=\"color: #993300;\">30<\/span>\u00d720\uff05\uff09<\/p>\n<\/div>\n<p>\u8a55\u4fa1\u640d\u76ca\u306e\u8a08\u4e0a\u304c\u884c\u308f\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u306b\u5bfe\u3057\u9752\u8272\u6b20\u640d\u91d1\u3092\u512a\u5148\u3057\u3066\u63a7\u9664\u3059\u308b\u304c\u3001\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\u304c\u5236\u9650\u3055\u308c\u305f\u91d1\u984d\u3067\u3042\u3063\u3066\u3082\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u3067\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3042\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3082\u7d50\u679c\u7684\u306b\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u751f\u3058\u3066\u3044\u305f\u3002<\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u6240\u5f97\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408\u306e\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u300c\u50b5\u52d9\u514d\u9664\u76ca\u7b49\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u6240\u5f97\u91d1\u984d\u306e20\uff05\u76f8\u5f53\u984d\u300d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u3053\u3068\u306b\u6539\u6b63\u3055\u308c\u305f\uff08\u6cd5\u6cd559\u2461\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u6240\u5f97\u5236\u9650\u304c\u306a\u3044\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u6539\u6b63\u306b\u3088\u308b\u5909\u66f4\u306f\u306a\u3044\uff08\u6cd5\u6cd557\u246a\u300159\u2461\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u5207\u6368\u3066\uff08\u2170\uff0d\u2171\uff09\uff1a<span style=\"color: #993300;\">10<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u6240\u5f97\u306e80\uff05\u5236\u9650\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff1a<span style=\"color: #993300;\">90<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff1a<span style=\"color: #993300;\">80<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u8a2d\u7acb\u5f53\u521d\u304b\u3089\u306e\u6b20\u640d\u91d1\u63a7\u9664\u984d<span style=\"color: #993300;\">14<\/span>\u306e\u3046\u3061\u3001\u300c\u6240\u5f97\u306e80\uff05\u5236\u9650\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306e\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d<span style=\"color: #993300;\">90<\/span>\u300d\u304b\u3089\u300c\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d<span style=\"color: #993300;\">80<\/span>\u300d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d<span style=\"color: #993300;\">10<\/span>\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u304b\u3089\u5207\u308a\u6368\u3066\u3089\u308c\u308b\uff08\u6cd5\u6cd557\u2464\u3001\u6cd5\u4ee4112\u246b\uff09\u3002<br \/>\n\u672c\u4f8b\u3067\u306f\u3001\u9752\u8272\u6b20\u640d\u91d1\u306e\u7fcc\u671f\u7e70\u8d8a\u984d\u306f<span style=\"color: #993300;\">0<\/span>\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u7fcc\u671f\u7e70\u8d8a\u984d\uff08\u2170\uff0d\u2171\uff0d\u2172\uff09\uff1a<span style=\"color: #993300;\">0<\/span>\uff08\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u6b8b\u984d<span style=\"color: #993300;\">46<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2170\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u984d\uff1a<span style=\"color: #993300;\">90<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2171\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u63a7\u9664\u984d\uff08\u4e0a\u8a18\u2460\uff09\uff1a<span style=\"color: #993300;\">80<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2172\uff09\u3000\u9752\u8272\u6b20\u640d\u91d1\u306e\u5207\u6368\u3066\uff08\u4e0a\u8a18\u2462\uff09\uff1a<span style=\"color: #993300;\">10<\/span><\/p>\n<\/div>\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\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd533\u2461\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd533\u67612\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\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 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>\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u3088\u308b\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u3092\u53d7\u3051\u3001\u8ca1\u7523\u8a55\u5b9a\u306e\u4f5c\u6210\u306b\u7740\u624b\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6c11\u4e8b\u518d\u751f\u7b49\u3067\u306f\u3001\u8cc7\u7523\u8a55\u5b9a\u304c\u3042\u308b\u5834\u5408\u3068\u306a\u3044\u5834\u5408\u3067\u3001\u6b20\u640d\u91d1\u7b49\u306e\u53d6\u6271\u3044\u306b\u9055\u3044\u304c\u3042\u308b\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[339,372],"backnumber":[1713],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-02 01:32:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/25833"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=25833"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/25833\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=25833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=25833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=25833"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=25833"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=25833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}