{"id":25884,"date":"2013-10-03T10:19:16","date_gmt":"2013-10-03T01:19:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=25884"},"modified":"2014-09-10T17:21:24","modified_gmt":"2014-09-10T08:21:24","slug":"tax-article-46","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-46\/","title":{"rendered":"\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u3068\u6709\u5229\u4e0d\u5229\u306e\u5883\u754c\u7dda\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u3068\u6709\u5229\u4e0d\u5229\u306e\u5883\u754c\u7dda\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\uff08\u682a\uff09\u3088\u3064\u3070\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u6e21\u3000\u6643\u5b50<\/strong><br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u9752\u6728\u3000\u5cb3\u4eba<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u7387\u306e\u63a8\u79fb\u3068\u5b9f\u8cea\u8ca0\u62c5\u7387\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-42\/\" target=\"_blank\">\u7b2c\uff11\u56de<\/a>\u3067\u306f\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5236\u5ea6\u3068\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u5236\u5ea6\u3092\u6574\u7406\u3057\u305f\u3002\u305d\u306e\u3046\u3048\u3067\u3001\u3069\u3061\u3089\u306e\u5f62\u614b\u3092\u3068\u308b\u306e\u304c\u6709\u5229\u306a\u306e\u304b\u3001\u3053\u308c\u306f\u5b9f\u8cea\u8ca0\u62c5\u7387\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u3001\u6bd4\u8f03\u3067\u304d\u306a\u3044\u3053\u3068\u3082\u8ff0\u3079\u305f\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u696d\u52d9\u3092\u884c\u3046\u306a\u304b\u3067\u3057\u3070\u3057\u3070\u906d\u9047\u3059\u308b\u306e\u304c\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u3068\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u3001\u3044\u305a\u308c\u304c\u6709\u5229\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u554f\u984c\u3067\u3042\u308b\u3002<\/p>\n<p>\u3044\u308f\u3086\u308b\u300c\u6cd5\u4eba\u6210\u308a\u300d\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u6709\u5229\u3068\u306a\u308b\u30e9\u30a4\u30f3\u306f\u3069\u3053\u304b\u3001\u3068\u3044\u3046\u554f\u984c\u3082\u305d\u306e\u3072\u3068\u3064\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u500b\u3005\u4eba\u306e\u5bb6\u65cf\u4f53\u7cfb\u3084\u4e8b\u696d\u898f\u6a21\u5f62\u614b\u306b\u3082\u5de6\u53f3\u3055\u308c\u308b\u305f\u3081\u3001\u4e00\u6982\u306b\u30e9\u30a4\u30f3\u3092\u793a\u3059\u3053\u3068\u306f\u96e3\u3057\u3044\u304c\u3001\u300c\u6240\u5f971,000\u4e07\u5186\u300d\u3092\u8d85\u3048\u308b\u304b\u8d85\u3048\u306a\u3044\u304b\u304c\u3072\u3068\u3064\u306e\u76ee\u5b89\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3002<\/p>\n<p>\u3067\u306f\u3001\u305d\u306e1,000\u4e07\u5186\u3068\u3044\u3046\u6570\u5b57\u306f\u3001\u4f55\u3092\u6839\u62e0\u306b\u5c0e\u304d\u51fa\u3057\u305f\u91d1\u984d\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u9023\u8f09\u306e\u7b2c\uff12\u56de\u3067\u306f\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u6240\u5f97\u304c\u2460500\u4e07\u5186\u306e\u5834\u5408\u3001\u24611,000\u4e07\u5186\u306e\u5834\u5408\u3001\u24622,500\u4e07\u5186\u306e\u5834\u5408\u3001\u24635,000\u4e07\u5186\u306e\u5834\u5408\u3001\u2464\uff11\u5104\u5186\u306e\u5834\u5408\u3001\u306b\u3064\u3044\u3066\u5b9f\u8cea\u8ca0\u62c5\u7387\u3092\u8a08\u7b97\u3057\u3001\u6bd4\u8f03\u3068\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u8a08\u7b97<\/strong><\/h4>\n<p><a title=\"\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u7387\u306e\u63a8\u79fb\u3068\u5b9f\u8cea\u8ca0\u62c5\u7387\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-42\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u300c\u8ab2\u7a0e\u6240\u5f97\u304c1,000\u4e07\u5186\u300d\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u7c21\u5358\u306b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u8a08\u7b97\u3092\u884c\u3063\u305f\u3002\u4eca\u56de\u306f\u3001\u3082\u3046\u5c11\u3057\u7d30\u304b\u3044\u8a2d\u5b9a\u3067\u8a08\u7b97\u3057\u3066\u307f\u3088\u3046\u3002<\/p>\n<p>\u524d\u63d0\u3068\u3057\u3066\u3001\u2460\u500b\u4eba\u306e\u6240\u5f97\u306f\u3059\u3079\u3066\u4e8b\u696d\u6240\u5f97\uff08\u7269\u54c1\u8ca9\u58f2\u696d\uff09\u304b\u3064\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u3082\u306e\u3068\u3057\u3001\u2461\u6cd5\u4eba\u306e\u898f\u6a21\u306f\u8cc7\u672c\u91d12,000\u4e07\u5186\u3001\u5f93\u696d\u54e1\u6570\u306f50\u4eba\u3068\u3057\u3001\u2462\u500b\u4eba\u3068\u6cd5\u4eba\u3001\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u6771\u4eac\u90fd23\u533a\u5185\u306b\u7d0d\u7a0e\u5730\u3092\u7f6e\u304d\u3001\u2463\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306f\uff11\u5e74\u76ee\u3068\u4eee\u5b9a\u3057\u3066\u7fcc\u5e74\u306e\u8cbb\u7528\u52b9\u679c\u306f\u8003\u616e\u5916\u3068\u3059\u308b\u3002\u307e\u305f\u3001\u2464\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u306e\u307f\u3092\u63a7\u9664\u3057\u3001\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u8003\u616e\u5916\u3068\u3059\u308b\u3002<!--more--><\/p>\n<div class=\"box_info 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;\"><span style=\"color: #333399;\"><strong>\u2460\u3000\u8ab2\u7a0e\u6240\u5f97\u304c\u300c\u500b\u4eba\u300d\u306e\u6240\u5f97\u3067\u3042\u308b\u5834\u5408<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6240\u5f97\u7a0e\uff1a\uff081,0000,000\u5186\uff0d650,000\u5186\uff09\u00d733\uff05\uff0d1,536,000\u5186\uff1d1,549,500\u5186<span style=\"color: #800000;\">\u203b\uff11<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff1a1,549,500\u5186\u00d72.1\uff05\uff1d32,539.5\u5186\u219232,500\u5186<span style=\"color: #800000;\">\u203b\uff12<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u500b\u4eba\u4e8b\u696d\u7a0e\uff1a\uff081,0000,000\u5186\uff0d2,900,000\u5186\uff09\u00d75\uff05\uff1d355,000\u5186<span style=\"color: #800000;\">\u203b\uff13<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u500b\u4eba\u4f4f\u6c11\u7a0e\uff1a\uff081,0000,000\u5186\uff0d650,000\u5186\uff09\u00d710\uff05\uff0b5,000\u5186\uff1d940,000\u5186<span style=\"color: #800000;\">\u203b\uff14<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u5408\u8a08\uff1a2,877,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u5b9f\u8cea\u8ca0\u62c5\u7387\uff1a2,877,000\u5186\uff0f1,0000,000\u5186\uff1d<span style=\"text-decoration: underline; color: #333399;\">28.77\uff05<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff11<\/span>\u3000\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u3046\u3048\u3067\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\uff08\u901f\u7b97\u8868\u306b\u3088\u308b\uff09\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff12<\/span>\u3000\u6240\u5f97\u7a0e\u984d\u00d72.1\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff13<\/span>\u3000\u8ab2\u7a0e\u6240\u5f97\u304b\u3089\u4e8b\u696d\u4e3b\u63a7\u9664290\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u3046\u3048\u3067\u3001\u7269\u54c1\u8ca9\u58f2\u696d\uff1d\u7b2c\uff11\u7a2e\u4e8b\u696d\u306e\u7a0e\u7387\uff15\uff05\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff14<\/span>\u3000\uff08\u8ab2\u7a0e\u6240\u5f97\uff0d\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\uff09\u00d710\uff05\uff0b\u5747\u7b49\u5272\u984d\uff08\u770c\uff1a1,500\u5186\u3001\u5e02\uff1a3,500\u5186\uff09\u672c\u6765\u3001\u4f4f\u6c11\u7a0e\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u6240\u5f97\u306f65\u4e07\u5186\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3067\u3042\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u3053\u308c\u3092\u5225\u500b\u306e\u6271\u3044\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u308265\u4e07\u5186\u3092\u30de\u30a4\u30ca\u30b9\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\uff1a374,000\u5186\u00d781\uff05\uff1d302,940\u5186\u2192302,900\u5186<span style=\"color: #800000;\">\u203b\uff14<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff1a1,71,0000\u5186\u00d717.3\uff05\uff0b180,000\u5186\uff1d475,830\u5186\u2192475,800\u5186<span style=\"color: #800000;\">\u203b\uff15<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u5408\u8a08\uff1a3,033,700\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u5b9f\u8cea\u8ca0\u62c5\u7387\uff1a3,033,700\u5186\uff0f1,0000,000\u5186\u2252<span style=\"text-decoration: underline; color: #b22222;\">30.34\uff05<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff11<\/span>\u3000\u6240\u5f97800\u4e07\u5186\u4ee5\u4e0b\u306f\u8efd\u6e1b\u7a0e\u738715\uff05\u3001800\u4e07\u5186\u8d85\u306f25.5\uff05\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff12<\/span>\u3000\u6cd5\u4eba\u7a0e\u984d\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff13<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u4f1a\u793e\u3068\u306a\u308b\u305f\u3081\u3001\u6240\u5f97400\u4e07\u5186\u4ee5\u4e0b\u306f2.7\uff05\u3001400\u4e07\u5186\u8d85800\u4e07\u5186\u4ee5\u4e0b\u306f\uff14\uff05\u3001800\u4e07\u5186\u8d85\u306f5.3\uff05\u3092\u9069\u7528<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff14<\/span>\u3000\u4e8b\u696d\u7a0e\u984d\u00d781\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800000;\">\u203b\uff15<\/span>\u3000\u6cd5\u4eba\u7a0e\u984d1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u305f\u3081\u3001\u8d85\u904e\u7a0e\u7387\u306f\u9069\u7528\u3055\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u984d\u00d717.3\uff05\uff0b\u5747\u7b49\u5272\u984d18\u4e07\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u540c\u69d8\u306b\u3001\u3044\u304f\u3064\u304b\u306e\u8ab2\u7a0e\u6240\u5f97\u30d1\u30bf\u30fc\u30f3\u306b\u3088\u308b\u5b9f\u8cea\u8ca0\u62c5\u7387\u3092\u4e0b\u8a18\u306b\u793a\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u73fe\u6cc1\u7a0e\u5236\u4e0b\u3067\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<strong>\u3010\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011<\/strong><br \/>\n<strong><span style=\"color: #333399;\">\u500b\u4eba\u306e\u6240\u5f97\u306e\u5834\u5408<\/span><\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-7.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25885\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-1.png\" alt=\"\" width=\"521\" height=\"126\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-1.png 996w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-1-300x72.png 300w\" sizes=\"(max-width: 521px) 100vw, 521px\" \/><\/a><\/p>\n<p><strong><span style=\"color: #b22222;\">\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u5834\u5408<\/span><\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-7.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25885\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-2.png\" alt=\"\" width=\"650\" height=\"139\" \/><\/a><\/p>\n<p><strong>\u3010\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u63a8\u79fb\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-7.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-25885 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-3.png\" alt=\"\" width=\"500\" height=\"298\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u3068\u691c\u8a0e<\/strong><\/h4>\n<p>\u500b\u4eba\u3067\u3042\u308d\u3046\u3068\u6cd5\u4eba\u3067\u3042\u308d\u3046\u3068\u3001\u55b6\u3080\u4e8b\u696d\u306e\u5185\u5bb9\u306f\u4f55\u3089\u5909\u308f\u3089\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u300c\u500b\u4eba\u300d\u3068\u300c\u6cd5\u4eba\u300d\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u5165\u308b\u7bb1\u304c\u5909\u308f\u308b\u3060\u3051\u3067\u3001\u3064\u307e\u308a\u3001\u7a0e\u306e\u7a2e\u985e\u304c\u7570\u306a\u308b\u3060\u3051\u3067\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306b\u306f\u3053\u308c\u307b\u3069\u306e\u5dee\u304c\u751f\u3058\u308b\u3002<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f97\u304c500\u4e07\u5186\u306e\u5834\u5408\u3001\u500b\u4eba\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u307b\u3046\u304c8.12\uff05\u4f4e\u304f\u3001\u8ab2\u7a0e\u6240\u5f971,000\u4e07\u5186\u3067\u3082\u307e\u3060\u500b\u4eba\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u307b\u3046\u304c1.57\uff05\u4f4e\u3044\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u8a00\u308f\u308c\u308b\u300c1,000\u4e07\u5186\u300d\u306e\u30e9\u30a4\u30f3\u3067\u5b9f\u8cea\u8ca0\u62c5\u7387\u3092\u6bd4\u8f03\u3057\u3066\u307f\u308b\u3068\u3001\u500b\u4eba\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u65b9\u304c\u4f4e\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4eee\u306b\u6cd5\u4eba\u3067\u5f97\u305f1,000\u4e07\u5186\u306e\u5229\u76ca\u3059\u3079\u3066\u3092\u500b\u4eba\u3078\u7d66\u4e0e\u3068\u3057\u3066\u5206\u914d\u3057\u305f\u5834\u5408\u3001\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7a0e\u306b\u304a\u3044\u3066\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u63a7\u9664\u304c\u3042\u308b\u305f\u308123\uff05\u306e\u7a0e\u7387\u307e\u3067\u306e\u9069\u7528\u3068\u306a\u308a\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u5f97\u305f\u5834\u5408\u3088\u308a\u4e00\u6bb5\u968e\u4e0b\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u307e\u3067\u306e\u7a0e\u7387\u3067\u6e08\u3080\u3002\u307e\u305f\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u3042\u308b\u305f\u3081\u4e8b\u696d\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u3002\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u307f\u3092\u6bd4\u8f03\u3059\u308c\u3070\u500b\u4eba\u306e\u5f62\u614b\u3092\u3068\u308b\u307b\u3046\u304c\u82e5\u5e72\u6709\u5229\u306a\u3082\u306e\u306e\u30011,000\u4e07\u5186\u304c\u6709\u5229\u306a\u30e9\u30a4\u30f3\u3068\u3055\u308c\u308b\u6240\u4ee5\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3055\u3066\u3001\u8a71\u3092\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u306b\u623b\u305d\u3046\u3002<\/p>\n<p>\u8ab2\u7a0e\u6240\u5f972,000\u4e07\u5186\u306e\u30e9\u30a4\u30f3\u3067\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u6709\u5229\u4e0d\u5229\u304c\u5b8c\u5168\u306b\u5165\u308c\u66ff\u308f\u308a\u3001\u8ab2\u7a0e\u6240\u5f972,500\u4e07\u5186\u3067\u306f5.17\uff05\u3001\u8ab2\u7a0e\u6240\u5f975,000\u4e07\u5186\u3067\u306f8.22\uff05\u3001\u8ab2\u7a0e\u6240\u5f97\uff11\u5104\u5186\u3067\u306f10.32\uff05\u3082\u306e\u958b\u304d\u304c\u51fa\u3066\u304f\u308b\u3002\u5358\u306b\u6cd5\u4eba\u5f62\u614b\u3092\u3068\u308b\u3060\u3051\u3067\u3001\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u6240\u5f97\u7a0e\u306f\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306b\u3088\u308a\u6700\u9ad840\uff05\u307e\u3067\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3001\u6cd5\u4eba\u7a0e\u306f\u6bd4\u4f8b\u7a0e\u7387\u306b\u3088\u308a25.5\uff05\u3067\u982d\u6253\u3061\u306b\u306a\u308b\u3053\u3068\u304c\u5927\u304d\u306a\u7406\u7531\u3067\u3042\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97500\u4e07\u5186\u306e\u5834\u5408\u3092\uff11\u3068\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\uff11\u5104\u5186\u3068\u306a\u308b\u3068\u3001\u6240\u5f97\u30d9\u30fc\u30b9\u306f20\u500d\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u984d\u306f83.5\u500d\u306b\u3082\u306a\u308b\u3002\u8ab2\u7a0e\u6240\u5f971,000\u4e07\u5186\u30673.5\u500d\uff08\uff12\u500d\u203b\u30ab\u30c3\u30b3\u5185\u500d\u6570\u306f\u8ab2\u7a0e\u6240\u5f97\u306e\u500d\u7387\u3092\u793a\u3059\u3002\u4ee5\u4e0b\u540c\u69d8\uff09\u30012,000\u4e07\u5186\u306711.2\u500d\uff08\uff14\u500d\uff09\u30012,500\u4e07\u5186\u306715.7\u500d\uff08\uff15\u500d\uff09\u30015,000\u4e07\u5186\u306738.3\u500d\uff0810\u500d\uff09\u3068\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3092\u63a1\u7528\u3059\u308b\u304c\u3086\u3048\u3001\u8ab2\u7a0e\u6240\u5f97\u306e\u4f38\u3073\u4ee5\u4e0a\u306b\u7a0e\u984d\u304c\u5927\u304d\u304f\u4f38\u3073\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6cd5\u4eba\u7a0e\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97500\u4e07\u5186\u306e\u5834\u5408\u3092\uff11\u3068\u3059\u308b\u3068\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\uff11\u5104\u5186\u3068\u306a\u308b\u3068\u3001\u6240\u5f97\u30d9\u30fc\u30b9\u306f20\u500d\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u7a0e\u984d\u306f32.9\u500d\u3068\u306a\u308b\u3002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style=\"margin-bottom: 3px;\">\u3057\u304b\u3057\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306f10\uff05\u306e\u6bd4\u4f8b\u7a0e\u7387\u3060\u304c\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\uff08\u6cd5\u4eba\u7a0e\u5272\u984d\uff09\u306f\u8ab2\u7a0e\u6a19\u6e96\u3092\u6cd5\u4eba\u7a0e\u984d\u3068\u3059\u308b\u305f\u3081\u3001\u305d\u306e\u7a0e\u7387\u306f\u7d042.6\uff05<span style=\"font-size: 12px; color: #800000;\">\uff08\uff0a\uff11\uff09<\/span>\uff5e\u7d045.3\uff05<span style=\"font-size: 12px; color: #800000;\">\uff08\uff0a\uff12\uff09<\/span>\u3067\u3042\u308a\u3001\u5747\u7b49\u5272\u984d\u3092\u9664\u3044\u3066\u6bd4\u8f03\u3059\u308c\u3070\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u307b\u3046\u304c\u500d\u307b\u3069\u5927\u304d\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800000;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\u6cd5\u4eba\u7a0e15\uff05\uff08\u8efd\u6e1b\u7a0e\u7387\uff09\u00d7\u90fd\u6c11\u7a0e17.3\uff05<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800000;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u6cd5\u4eba\u7a0e25.5\uff05\u00d7\u90fd\u6c11\u7a0e20.7\uff05\uff08\u8d85\u904e\u7a0e\u7387\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u3005\u306e\u7a0e\u306e\u307f\u3092\u6bd4\u8f03\u3059\u308c\u3070\u3001\u500b\u4eba\u306e\u307b\u3046\u304c\u6709\u5229\u3001\u6cd5\u4eba\u306e\u307b\u3046\u304c\u6709\u5229\u3001\u3068\u5206\u304b\u308c\u308b\u304c\u3001\u5168\u4f53\u3068\u3057\u3066\u307f\u308c\u3070\u3001\u8ab2\u7a0e\u6240\u5f972,000\u4e07\u5186\u306e\u30e9\u30a4\u30f3\u3067\u6cd5\u4eba\u3067\u8ab2\u7a0e\u6240\u5f97\u3092\u5f97\u308b\u307b\u3046\u304c\u5b9f\u8cea\u8ca0\u62c5\u7387\u306f\u4f4e\u304f\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4e8b\u696d\u3092\u884c\u3044\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u7372\u5f97\u3057\u305d\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3001\u3068\u3044\u3046\u5b9f\u614b\u305d\u306e\u3082\u306e\u306f\u540c\u3058\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3092\u500b\u4eba\u3068\u3057\u3066\u7372\u5f97\u3059\u308b\u306e\u304b\u3001\u6cd5\u4eba\u3068\u3057\u3066\u7372\u5f97\u3059\u308b\u306e\u304b\u3001\u306b\u3088\u308a\u7a0e\u984d\u304c\u7570\u306a\u308a\u3001\u5b9f\u8cea\u8ca0\u62c5\u7387\u306f\u5927\u304d\u304f\u5909\u308f\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed5\u7d44\u307f\u306e\u662f\u975e\u306f\u3055\u3066\u304a\u304d\u3001\u3053\u308c\u3092\u3046\u307e\u304f\u5229\u7528\u3057\u3066\u7bc0\u7a0e\u3078\u3064\u306a\u3052\u305f\u3044\u306e\u306f\u8a00\u3046\u307e\u3067\u3082\u306a\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u6240\u5f97500\u4e07\u5186\u3067\u306f\u3001\u5b9f\u8cea\u8ca0\u62c5\u7387\u306f\uff18\uff05\u7a0b\u5ea6\u500b\u4eba\u304c\u6709\u5229\u3067\u3042\u308a\u3001\u305d\u306e\u7a0e\u984d\u306b\u306f40\u4e07\u5186\u307b\u3069\u306e\u4e56\u96e2\u304c\u3042\u308b\u3002\u3053\u308c\u304c\u8ab2\u7a0e\u6240\u5f97\uff11\u5104\u5186\u3068\u3082\u306a\u308b\u3068\u3001\u5b9f\u8cea\u8ca0\u62c5\u7387\u306f10\uff05\u7a0b\u5ea6\u6cd5\u4eba\u304c\u6709\u5229\u3068\u306a\u308a\u3001\u305d\u306e\u7a0e\u984d\u306b\u306f1,000\u4e07\u5186\u4ee5\u4e0a\u3082\u306e\u4e56\u96e2\u304c\u3042\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u4e0a\u8a18\u540c\u69d8\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u3066\u307f\u3088\u3046\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u6642\u70b9\u7a0e\u5236\u4e0b\uff08\u4e88\u5b9a\uff09\u3067\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<strong>\u3010\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3011<\/strong><br \/>\n<strong><span style=\"color: #333399;\">\u500b\u4eba\u306e\u6240\u5f97\u306e\u5834\u5408<\/span><\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-8.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25885\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-4.png\" alt=\"\" width=\"521\" height=\"126\" \/><\/a><\/p>\n<p><strong><span style=\"color: #b22222;\">\u6cd5\u4eba\u306e\u6240\u5f97\u306e\u5834\u5408<\/span><\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-8.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-25885\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-5.png\" alt=\"\" width=\"650\" height=\"139\" \/><\/a><\/p>\n<p><strong>\u3010\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u63a8\u79fb\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-8.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-25885 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/09\/futan-ritsu2-6.png\" alt=\"\" width=\"500\" height=\"298\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u73fe\u5728\u3067\u306f\u3001\u73fe\u6cc1\u306e\u7a0e\u5236\u3068\u306f\u2460\u6240\u5f97\u7a0e\u306e\u6700\u9ad8\u7a0e\u7387\u306f45\uff05\uff08\u6240\u5f974,000\u4e07\u5186\u8d85\u306e\u30d6\u30e9\u30b1\u30c3\u30c8\u8ffd\u52a0\uff09\u3068\u306a\u308b\u70b9\u3001\u2461\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u8ab2\u7a0e\u306e\u9069\u7528\u671f\u9593\u306f\u7d42\u4e86\u3068\u306a\u308b\u70b9\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u5f37\u5316\u3055\u308c\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u4e0b\u304c\u308b\u50be\u5411\u306b\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u307e\u305a\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u6709\u5229\u4e0d\u5229\u304c\u5165\u308c\u66ff\u308f\u308b\u30e9\u30a4\u30f3\u304c\u5909\u5316\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u306a\u308b\u306b\u5f93\u3044\u3001\u305d\u306e\u8ca0\u62c5\u7387\u306e\u4e56\u96e2\u3082\u73fe\u6cc1\u3088\u308a\u5927\u304d\u304f\u306a\u308b\u3002\uff11\u5104\u5186\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u5834\u5408\u3001\u73fe\u6cc1\u3067\u306f10\uff05\u7a0b\u5ea6\u306e\u5dee\u3067\u3042\u308b\u304c\u3001\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u306b\u306f\u305d\u306e\u5dee\u304c\u7d0416\uff05\u306b\u307e\u3067\u5927\u304d\u304f\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u3067\u6240\u5f97\u3092\u5f97\u308b\u304b\u6cd5\u4eba\u3067\u6240\u5f97\u3092\u5f97\u308b\u304b\u306e\u6709\u5229\u4e0d\u5229\u306f\u3001\u305d\u306e\u6642\u4ee3\u306b\u3088\u3063\u3066\u5909\u5316\u3059\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee5\u4e0a\u7b2c\uff12\u56de\u3067\u306f\u3001\u540c\u3058\u201c\u4e8b\u696d\u3092\u884c\u3044\u7372\u5f97\u3057\u305f\u6240\u5f97\u201d\u3067\u3042\u3063\u3066\u3082\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u3001\u3069\u3061\u3089\u306e\u5f62\u614b\u3067\u7372\u5f97\u3057\u305f\u306e\u304b\u306b\u3088\u308a\u3001\u7a0e\u91d1\u306e\u5b9f\u8cea\u8ca0\u62c5\u7387\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u6bd4\u8f03\u3068\u691c\u8a0e\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u3067\u306f\u3001\u500b\u4eba\u306b\u5bfe\u3059\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u540c\u3058\u8ab2\u7a0e\u6240\u5f97\u3067\u3042\u308c\u3070\u5fc5\u305a\u540c\u3058\u5b9f\u8cea\u8ca0\u62c5\u7387\u3068\u306a\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u3092\u3068\u308b\u4ee5\u4e0a\u3001\u8ab2\u7a0e\u6240\u5f97\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u3001\u5b9f\u8cea\u8ca0\u62c5\u7387\u306f\u6700\u9ad8\u7a0e\u7387\u306b\u9650\u308a\u306a\u304f\u8fd1\u3065\u304f\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\u4e21\u8005\u3068\u3082\u3001\u7b54\u3048\u306f\u5426\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u3068\u306a\u308b\u7b2c\uff13\u56de\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306b\u7126\u70b9\u3092\u3042\u3066\u3001\u4e00\u90e8\u5206\u96e2\u8ab2\u7a0e\u3092\u63a1\u7528\u3059\u308b\u304c\u6545\u306e\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306e\u77db\u76fe\u70b9\u306b\u3064\u3044\u3066\u8003\u5bdf\u3059\u308b\u3002<\/p>\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\u6cd5\u4eba\u30fb\u500b\u4eba\u306e\u6240\u5f97\u8ab2\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u8cea\u8ca0\u62c5\u7387\u306e\u6bd4\u8f03\u691c\u8a3c\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\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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