{"id":258987,"date":"2022-08-10T10:19:03","date_gmt":"2022-08-10T01:19:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258987"},"modified":"2022-08-19T09:52:22","modified_gmt":"2022-08-19T00:52:22","slug":"general-rule-article-163","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-163\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\uff14\u6761\u300d\uff0d\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u3068\u306e\u95a2\u4fc2\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center\"><span style=\"color: #cd853f\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd5<span style=\"font-size: 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-15px\"><strong>\uff11\u3000\u5b58\u5728\u610f\u7fa9\u3068\u8ad6\u70b9<\/strong><\/h4>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\uff14\u6761\uff08\u4ee5\u4e0b\u300c\u672c\u6761\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u5225\u6bb5\u306e\u5b9a\u3081\u3059\u306a\u308f\u3061\u7279\u5225\u898f\u5b9a\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5b9a\u3081\u304c\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u512a\u5148\u3059\u308b\u65e8\u3092\u898f\u5b9a\u3059\u308b\u304c\u3001\u3053\u308c\u306f\u3001\u300c<strong>\u7279\u5225\u6cd5\u306f\u4e00\u822c\u6cd5\u3092\u7834\u308b\u3002<\/strong>\u300d\u3068\u3044\u3046\u6cd5\u8afa\u306a\u3044\u3057\u6cd5\u683c\u8a00\u3092\u56fd\u7a0e\u901a\u5247\u6cd5\u3068\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u78ba\u8a8d\u7684\u306b\u898f\u5b9a\u3057\u305f\u3082\u306e\u3067\u3042\u308b\uff08\u5fd7\u5834\u559c\u5fb3\u90ce\u307b\u304b\u5171\u7de8\u300e<a title=\"\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.zaikyo.or.jp\/publishing\/books\/009560.shtml\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7cbe\u89e3\u3014\u4ee4\u548c\uff14\u5e74\u6539\u8a02\u30fb17\u7248\u3015<\/a>\u300f\uff08\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30fb2022\u5e74\uff0985\u9801\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p>\u672c\u6761\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u304c\u300c\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u53ca\u3073\u5171\u901a\u7684\u306a\u4e8b\u9805\u300d\uff08\uff11\u6761\uff09\u3092\u5b9a\u3081\u3001\u3053\u308c\u306b\u95a2\u3059\u308b\u5225\u6bb5\u306e\u5b9a\u3081\uff08\u7279\u5225\u898f\u5b9a\uff09\u3092\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u304c\u898f\u5b9a\u3059\u308b\u3068\u3044\u3046\u5f79\u5272\u5206\u62c5\u3092\u524d\u63d0\u306b\u3057\u3066\u3001\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7acb\u6cd5\u8005\u304c\u305d\u306e\u3088\u3046\u306a\u5f79\u5272\u5206\u62c5\u3092\u524d\u63d0\u306b\u3057\u3066\u56fd\u7a0e\u901a\u5247\u6cd5\u53ca\u3073\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u898f\u5b9a\u3092\u6574\u5099\u3059\u308b\u5834\u5408\u306b\u3001\u4e21\u6cd5\u306e\u9069\u7528\u95a2\u4fc2\u306e\u8abf\u6574\u898f\u5b9a\u3068\u3057\u3066\u5b58\u5728\u610f\u7fa9\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u672c\u6761\u3067\u306f\u300c<span style=\"border-bottom: solid 2px #000000\">\u4ed6\u306e<\/span>\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4e0b\u7dda\u7b46\u8005\uff09\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3092\u300c\u56fd\u7a0e\u306e\u78ba\u5b9a\u3001\u7d0d\u4ed8\u3001\u5fb4\u53ce\u53ca\u3073\u9084\u4ed8\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u300d\u3068\u3057\u3066\u3053\u308c\u306b\u56fd\u7a0e\u901a\u5247\u6cd5\u3092\u542b\u3081\u3066\u89e3\u8aac\u3059\u308b\u5834\u5408\uff08\u5fd7\u5834\u307b\u304b\u5171\u7de8\u30fb\u524d\u63b2\u66f8170\u9801\u3001\u6b66\u7530\u660c\u8f14\u76e3\u4fee\u300e<a title=\"\u7b2c\u4e00\u6cd5\u898f\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.daiichihoki.co.jp\/store\/products\/detail\/100165.html?comelineup\" target=\"_blank\" rel=\"noopener\">DHC\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u56fd\u7a0e\u901a\u5247\u6cd5<\/a>\u300f\uff08\u7b2c\u4e00\u6cd5\u898f\u30fb\u52a0\u9664\u5f0f\uff09691\u9801\uff09\u304c\u3042\u308b\u304c\u3001\u305d\u308c\u306f\u672c\u6761\u306e\u89e3\u8aac\u3068\u3057\u3066\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u3068\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u898f\u5f8b\u4e8b\u9805\u304c\u5171\u901a\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u4ee5\u5916\u306b\u7279\u306b\u610f\u5473\u304c\u306a\u3044\uff08\u4e2d\u5ddd\u4e00\u90ce\u30fb\u6e05\u6c38\u656c\u6b21\u7de8\u300e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u56fd\u7a0e\u901a\u5247\u6cd5\u300f\uff08\u7a0e\u6cd5\u7814\u7a76\u6240\u30fb\u52a0\u9664\u5f0f\uff3b1989\u5e74\u8ffd\u9332\u7b2c\uff15\u53f7\u52a0\u9664\u6e08\uff3d\uff09D132\uff5e150\uff3b\u4e2d\u5ddd\u4e00\u90ce\u57f7\u7b46\uff3d\u3082\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3068\u3044\u3046\u8a9e\u306f\u4ed6\u306e\u6761\u6587\u306b\u304a\u3044\u3066\u3082\u3057\u3070\u3057\u3070\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u304c\uff08\u4f8b\u3048\u3070\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff11\u7ae0\u300c\u7dcf\u5247\u300d\u3060\u3051\u3092\u307f\u3066\u3082\uff12\u6761\uff15\u53f7\uff5e\uff19\u53f7\u3001\uff18\u6761\u300110\u6761\u300111\u6761\u300112\u6761\uff11\u9805\u300113\u6761\uff11\u9805\u30fb\uff14\u9805\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\uff09\u3001\u305d\u306e\u7528\u8a9e\u304c\u4ed6\u306e\u6761\u6587\u306b\u304a\u3044\u3066\u3082\u524d\u8a18\u306e\u89e3\u8aac\u306b\u3044\u3046\u300c\u56fd\u7a0e\u306e\u78ba\u5b9a\u3001\u7d0d\u4ed8\u3001\u5fb4\u53ce\u53ca\u3073\u9084\u4ed8\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u7528\u3044\u3089\u308c\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u3002\u4f8b\u3048\u3070\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\uff12\u6761\u300d\uff0d\u7d0d\u7a0e\u8005\u306e\u610f\u7fa9\u30fb\u7bc4\u56f2\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u6cd5\u5f8b\u95a2\u4fc2\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-159\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff13\u56de<\/a>\u3067\u691c\u8a0e\u3057\u305f\u300c\u7d0d\u7a0e\u8005\u300d\u306e\u5b9a\u7fa9\u898f\u5b9a\uff08\u7a0e\u901a\uff12\u6761\uff15\u53f7\uff09\u304c\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306b\u3088\u308a\u56fd\u7a0e\uff08\u6e90\u6cc9\u5fb4\u53ce\u7b49\u306b\u3088\u308b\u56fd\u7a0e\u3092\u9664\u304f\u3002\uff09\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u8005\u300d\u3068\u5b9a\u3081\u308b\u5834\u5408\u3001\u305d\u3053\u3067\u3044\u3046\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6210\u7acb\u8981\u4ef6\u3067\u3042\u308b\u8ab2\u7a0e\u8981\u4ef6\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u3092\u542b\u3080\u3082\u306e\u3067\u3042\u308b\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\uff12\u6761\u300d\uff0d\u7d0d\u7a0e\u8005\u306e\u610f\u7fa9\u30fb\u7bc4\u56f2\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u6cd5\u5f8b\u95a2\u4fc2\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-159\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff13\u56de<\/a><strong>\uff12<\/strong>\u53c2\u7167\uff09\u304b\u3089\u3001\u672c\u6761\u3067\u3044\u3046\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3088\u308a\u3082\u5e83\u3044\u7bc4\u56f2\u3092\u30ab\u30d0\u30fc\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u524d\u8a18\u306e\u89e3\u8aac\u306f\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\uff12\u6761\u300d\uff0d\u7d0d\u7a0e\u8005\u306e\u610f\u7fa9\u30fb\u7bc4\u56f2\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u6cd5\u5f8b\u95a2\u4fc2\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-159\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff13\u56de<\/a><strong>\uff13<\/strong>\u3067\u8ff0\u3079\u305f\u300c<strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30bf\u30a4\u30d6\u30ec\u30fc\u30af\u5236\u7684\u69cb\u9020<\/strong>\u300d\u3092\u524d\u63d0\u306b\u3057\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u898f\u5f8b\u5bfe\u8c61\u3092\u300c\u56fd\u7a0e\u306e\u78ba\u5b9a\u3001\u7d0d\u4ed8\u3001\u5fb4\u53ce\u53ca\u3073\u9084\u4ed8\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u3068\u3057\u3066\u6349\u3048\u305f\u4e0a\u3067\u3001\u672c\u6761\u306b\u3044\u3046\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3068\u3044\u3046\u7528\u8a9e\u3092\u300c\u56fd\u7a0e\u306e\u78ba\u5b9a\u3001\u7d0d\u4ed8\u3001\u5fb4\u53ce\u53ca\u3073\u9084\u4ed8\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u300d\u306e\u610f\u5473\u3067\u7528\u3044\u3066\u3044\u308b\u3068\u7406\u89e3\u3059\u3079\u304d\u3067\u3042\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u308b\uff08\u5fd7\u5834\u307b\u304b\u5171\u7de8\u30fb\u524d\u63b2\u66f884\u9801\u3082\u53c2\u7167\uff09\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u305d\u306e\u3088\u3046\u306b\u7406\u89e3\u3057\u306a\u3051\u308c\u3070\u3001\u524d\u8a18\u306e\u89e3\u8aac\u304c\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3059\u306a\u308f\u3061\u300c\u56fd\u7a0e\u306e\u78ba\u5b9a\u3001\u7d0d\u4ed8\u3001\u5fb4\u53ce\u53ca\u3073\u9084\u4ed8\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u5f8b\u300d\u306b\u300c\u5404\u7a2e\u306e\u56fd\u7a0e\u306e\u8ab2\u7a0e\u8981\u4ef6\u53ca\u3073\u5185\u5bb9\u7b49\u3092\u5b9a\u3081\u305f\u8ab2\u7a0e\u5b9f\u4f53\u6cd5\u300d\u3084\u305d\u306e\u7279\u4f8b\u6cd5\u3092\u542b\u3081\u3066\u3044\u308b\u3053\u3068\uff08\u5fd7\u5834\u307b\u304b\u5171\u7de8\u30fb\u524d\u63b2\u66f8170\uff0d171\u9801\u3001\u6b66\u7530\u76e3\u4fee\u30fb\u524d\u63b2\u66f8692\u9801\u53c2\u7167\uff09\u3092\u5408\u7406\u7684\u306b\u8aac\u660e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u6761\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u610f\u7fa9\u3092\u3081\u3050\u308b\u4ee5\u4e0a\u306e\u3088\u3046\u306a\u8ad6\u70b9\u306f\u3042\u308b\u3068\u3057\u3066\u3082\u3001\u3053\u308c\u4ee5\u5916\u306b\u306f\u3001\u672c\u6761\u305d\u308c\u81ea\u4f53\u306e\u5185\u5bb9\u306b\u95a2\u3059\u308b\u554f\u984c\u306f\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u3082\u3063\u3068\u3082\u3001\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u898f\u5b9a\u3092\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u7de8\u5165\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u672c\u6761\u306e\u5b58\u5728\u610f\u7fa9\u304c\u554f\u3044\u76f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3082\u601d\u308f\u308c\u308b\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u3053\u3068\u306b\u3064\u3044\u3066\u6b21\u306e<strong>\uff12<\/strong>\u3067\u691c\u8a0e\u3057\u3066\u304a\u304f\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px;text-indent: 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title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/9551815\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621024\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u5e73\u621023\u5e7412\u6708\u6539\u6b63\uff09<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/9551815\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/pdf\/p215_242.pdf#page=15\" target=\"_blank\" rel=\"noopener\">229\uff0d230\u9801<\/a>\uff09\u3068\u3044\u3046\u8003\u3048\u65b9\u306b\u57fa\u3065\u304d\u3001\u5404\u7a0e\u6cd5\u304b\u3089\u8cea\u554f\u691c\u67fb\u6a29\u898f\u5b9a\u304c\u524a\u9664\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5404\u7a0e\u76ee\u3092\uff15\u3064\u306e\u30b0\u30eb\u30fc\u30d7\u306b\u5206\u3051\u305d\u308c\u305e\u308c\u306e\u30b0\u30eb\u30fc\u30d7\u3054\u3068\u306b\u305d\u308c\u3089\u306e\u898f\u5b9a\u304c\u96c6\u7d04\u3055\u308c\uff08\u9152\u7a0e\u4ee5\u5916\u306e\u7a0e\u76ee\uff09\u53c8\u306f\u305d\u306e\u307e\u307e\uff08\u9152\u7a0e\uff09\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u540c\u6cd574\u6761\u306e\uff12\u306a\u3044\u305774\u6761\u306e\uff16\u306e\u5404\u898f\u5b9a\u3068\u3057\u3066\u7de8\u5165\u3055\u308c\u305f\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/9551815\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/pdf\/p215_242.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u540c230\uff0d231\u9801<\/a>\u53c2\u7167\uff09\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u89e3\u8aac\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/9551815\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2012\/explanation\/pdf\/p215_242.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u540c231\u9801<\/a>\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px\">\uff08\u53c2\u8003\uff09\u3000<span style=\"border-bottom: solid 2px #000000\">\u8cea\u554f\u691c\u67fb\u6a29\u9650\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u3078\u306e\u96c6\u7d04\u5316<\/span>\u306b\u95a2\u3057\u3066\u306f\u3001\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u7b54\u7533\u300d\uff08\u662d\u548c36\u5e74\uff17\u6708\u30fb\u7a0e\u5236\u8abf\u67fb\u4f1a\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u8cea\u554f\u3001\u691c\u67fb\u53ca\u3073\u8aee\u554f\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8005\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u73fe\u884c\u898f\u5b9a\u3092\u7dad\u6301\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u304c\u3001\u5404\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u82e5\u5e72\u306e\u4e0d\u7d71\u4e00\u304c\u307f\u3089\u308c\u308b\u306e\u3067\u3001\u6240\u8981\u306e\u6574\u5099\u3092\u56f3\u3063\u305f\u3046\u3048\u3001\u3053\u308c\u3092\u3067\u304d\u308b\u3060\u3051\u7d71\u4e00\u7684\u306b\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p style=\"text-indent: 15px;margin-bottom: 3px\">\u4eca\u56de\u306e\u898b\u76f4\u3057\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5404\u7a0e\u76ee\u9593\u306e\u8cea\u554f\u691c\u67fb\u306e\u4e3b\u4f53\u3001\u8981\u4ef6\u3001\u5bfe\u8c61\u7269\u4ef6\u3001\u5ba2\u4f53\u304c\u7570\u306a\u308b\u3082\u306e\u306e\u3001<span style=\"border-bottom: solid 2px #000000\">\u53ef\u80fd\u306a\u9650\u308a\u985e\u4f3c\u306e\u3082\u306e\u3092\u30b0\u30eb\u30fc\u30d7\u5316\u3057\u3066<\/span>\u3001\u898f\u5b9a\u306e\u6574\u5099\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u300c\u53c2\u8003\u300d\u306e\u4e2d\u3067\u5f15\u7528\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u7a0e\u5236\u8abf\u67fb\u4f1a\u300c<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u7b54\u7533\uff08\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b2c\u4e8c\u6b21\u7b54\u7533\uff09<\/a>\u300d\uff08\u662d\u548c36\u5e74\uff17\u6708\uff09<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=27\" target=\"_blank\" rel=\"noopener\">15\u9801<\/a>\u306e\u7b54\u7533\u5185\u5bb9\u3067\u3042\u308b\u304c\u3001<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=28\" target=\"_blank\" rel=\"noopener\">\u540c16\u9801<\/a>\u306f\u300c\u8cea\u554f\u3001\u691c\u67fb\u53ca\u3073\u8aee\u554f\u306e\u65b9\u6cd5\u7b49\u300d\u306b\u3064\u3044\u3066\u6b21\u306e\u3068\u304a\u308a\u7b54\u7533\u3057\u3066\u3044\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px;margin-bottom: 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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\/fy2017\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621029\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<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\/fy2017\/explanation\/pdf\/p0988-1047.pdf#page=5\" target=\"_blank\" 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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\/fy2017\/explanation\/pdf\/p0988-1047.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u540c993\u9801<\/a>\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u306b\u57fa\u3065\u304d\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px;margin-bottom: 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#000000\">\u7d0d\u7a0e\u8005\u304b\u3089\u898b\u3066\u5206\u304b\u308a\u3084\u3059\u3044\u6cd5\u4f53\u7cfb<\/span>\u3068\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u7b49\u3092\u8e0f\u307e\u3048\u308c\u3070\u3001\u3053\u308c\u306f\u9069\u5f53\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u3088\u3046\u306b\u8003\u3048\u3066\u304a\u308b\u306e\u304c\u305d\u306e\u80cc\u666f\u3067\u3042\u308a\u307e\u3059\u3002\u300d\u3068\u306e\u7b54\u5f01\u304c\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3059\uff08\u5e73\u621029\u5e74\uff12\u670822\u65e5\u3000\u8846\u30fb\u8ca1\u52d9\u91d1\u878d\u59d4\u54e1\u4f1a\u306b\u304a\u3051\u308b\u9ebb\u751f\u8ca1\u52d9\u5927\u81e3\u306e\u7b54\u5f01\uff09\u3002<\/p>\n<\/div>\n<p>\u3053\u3053\u3067\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u8003\u3048\u65b9\u306b\u3088\u308c\u3070\u3001\u56fd\u7a0e\u72af\u5247\u53d6\u7de0\u6cd5\u306e\u5ec3\u6b62\u30fb\u56fd\u7a0e\u72af\u5247\u8abf\u67fb\u95a2\u4fc2\u898f\u5b9a\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\uff08\u7b2c11\u7ae0\uff09\u3078\u306e\u7de8\u5165\u3082\u3001\u300c\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u672c\u7684\u306a\u4e8b\u9805\u53ca\u3073\u5171\u901a\u7684\u306a\u4e8b\u9805\u300d\uff08\u7a0e\u901a\uff11\u6761\uff09\u3092\u5b9a\u3081\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6027\u683c\u3084\u300c\u4ed6\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u3068\u306e\u5f79\u5272\u5206\u62c5\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u300c\u6cd5\u5f62\u5f0f\u9762\u3067\u306e\u6574\u5099\u300d\u306b\u3059\u304e\u305a\u3001\u5b9f\u8cea\u7684\u306b\u306f\u672c\u6761\uff08\u7a0e\u901a\uff14\u6761\uff09\u306e\u5b58\u5728\u610f\u7fa9\u3092\u6e1b\u305a\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u3001\u307e\u3060\u5b9f\u73fe\u3057\u3066\u306f\u3044\u306a\u3044\u304c\u3001\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e\u5b9a\u3081\u308b\u56fd\u7a0e\u5fb4\u53ce\u95a2\u4fc2\u898f\u5b9a\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u3078\u306e\u7de8\u5165\u306b\u3064\u3044\u3066\u82e5\u5e72\u30b3\u30e1\u30f3\u30c8\u3057\u3066\u304a\u304f\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<p>\u65e2\u306b<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u7684\u300c\u8aad\u307f\u7269\u300d\u306e\u9023\u8f09\u3092\u59cb\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u300d\uff0d\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u3068\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u69cb\u9020\u300d\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-153\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff11\u56de<\/a><strong>\uff12<\/strong>\u3067\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e\u6539\u6b63\u306e\u7d4c\u7def\u306b\u95a2\u3057\u3066\u307f\u305f\u3001\u300c\u3044\u308f\u3070\u4e2d\u9593\u7684\u306a\u79df\u7a0e\u901a\u5247\u6cd5\u300d\u3068\u3044\u3046\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e\u6027\u683c\u3084\u300c\u5b9f\u306f\uff3b\u624b\u7d9a\u306e\uff3d\u5b9f\u4f53\u7684\u306b\u306f\u4e00\u672c\u306e\u3084\u3064\u3092\u3001\u4fbf\u5b9c\u4e3b\u7fa9\u7684\u306b\u4e8c\u672c\u306b\u5206\u304b\u308c\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u56fd\u7a0e\u901a\u5247\u6cd5\u3068\u306e\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u898b\u65b9\u304b\u3089\u3059\u308b\u3068\u3001\u56fd\u7a0e\u5fb4\u53ce\u95a2\u4fc2\u898f\u5b9a\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u3078\u306e\u7de8\u5165\u306f\u3001\u81ea\u7136\u306a\u6d41\u308c\u3067\u3042\u308b\u3088\u3046\u306b\u3082\u601d\u308f\u308c\u308b\u3002\u78ba\u304b\u306b\u3001\u300c\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3082\u3001\u3053\u306e\u3088\u3046\u306a\uff3b\u6ede\u7d0d\u306e\u5834\u5408\u3068\u3044\u3046\uff3d\u7279\u6b8a\u306a\u5206\u91ce\u306b\u304a\u3044\u3066\u56fd\u7a0e\u8af8\u6cd5\u306e\u5171\u901a\u6cd5\u305f\u308b\u9762\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u3068\u306a\u3089\u3076\u3082\u306e\u3067\u3042\u308b\u300d\uff08\u5fd7\u5834\u307b\u304b\u5171\u7de8\u30fb\u524d\u63b2\u66f886\u9801\uff09\u304b\u3089\u3001\u56fd\u7a0e\u72af\u5247\u8abf\u67fb\u3068\u3044\u3046\u7279\u6b8a\u306a\u5206\u91ce\u306b\u304a\u3044\u3066\u56fd\u7a0e\u8af8\u6cd5\u306e\u5171\u901a\u6cd5\u3067\u3042\u3063\u305f\u56fd\u7a0e\u72af\u5247\u53d6\u7de0\u6cd5\u306e\u5834\u5408\uff08\u524d\u8a18\u2461\uff09\u3068\u540c\u3058\u304f\u3001\u56fd\u7a0e\u5fb4\u53ce\u95a2\u4fc2\u898f\u5b9a\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u3078\u306e\u7de8\u5165\u3082\u300c\u6cd5\u5f62\u5f0f\u9762\u3067\u306e\u6574\u5099\u300d\u306b\u3059\u304e\u306a\u3044\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u304c\u300c\u7a0e\u6cd5\u306e\u4f53\u7cfb\u7684\u306a\u69cb\u6210\u3092\u6574\u5099\u3057\u3001\u304b\u3064\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u95a2\u4fc2\u3092\u660e\u78ba\u306b\u3059\u308b\u300d\uff08\uff11\u6761\uff09\u306b\u5f53\u305f\u3063\u3066\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e\u5074\u304b\u3089\u307f\u3066\u898f\u5b9a\u306e\u6574\u5099\u3092\u884c\u3063\u305f\u3068\u3044\u3046\u540c\u6cd5\u306e<strong>\u5b9f\u5b9a\u7684\u69cb\u9020<\/strong>\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u7684\u300c\u8aad\u307f\u7269\u300d\u306e\u9023\u8f09\u3092\u59cb\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u300d\uff0d\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u306e\u8da3\u65e8\u3068\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u300c\u69cb\u9020\u300d\u306e\u610f\u7fa9\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-153\/\" target=\"_blank\" rel=\"noopener\">\u7b2c\uff11\u56de<\/a><strong>\uff13<\/strong>\u53c2\u7167\uff09\u3068\u3001\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u304c\u56fd\u7a0e\u8af8\u6cd5\u306e\u4e00\u822c\u6cd5\u306b\u5f53\u305f\u308b\u3053\u3068\u306f\u3001\u3082\u3068\u3088\u308a\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u3082\u3044\u3048\u308b\u3053\u3068\u3067\u3042\u308b\u3002\u300d\uff08\u5fd7\u5834\u307b\u304b\u5171\u7de8\u30fb\u524d\u63b2\u66f886\u9801\uff09\u3068\u3044\u3046\u540c\u6cd5\u306e\u6027\u683c\u3092\u52d8\u6848\u3059\u308b\u3068\u3001\u56fd\u7a0e\u5fb4\u53ce\u95a2\u4fc2\u898f\u5b9a\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u3078\u306e\u7de8\u5165\u3092\u3001\u5358\u7d14\u306b\u3042\u308b\u3044\u306f\u76f4\u3061\u306b\u3001\u81ea\u7136\u306a\u6d41\u308c\u3068\u3044\u3046\u308f\u3051\u306b\u306f\u3044\u304b\u306a\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5b9f\u5b9a\u7684\u69cb\u9020\u306b\u30d3\u30eb\u30c8\u30a4\u30f3\u3055\u308c\u305f\u5b9f\u8cea\u7684\u8003\u616e\u3068\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\u306e\u4e00\u822c\u6cd5\u3068\u3057\u3066\u306e\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u6cd5\u5f62\u5f0f\u7684\u6027\u683c\u3068\u306e\u95a2\u4fc2\u3092\u3069\u306e\u3088\u3046\u306b\u8abf\u6574\u3059\u308b\u304b\u306b\u304b\u304b\u3063\u3066\u3044\u308b\u3068\u3044\u3063\u3066\u3088\u304b\u308d\u3046\u3002\u305d\u306e\u8abf\u6574\u306e\u5982\u4f55\u306b\u3088\u3063\u3066\u306f\u3001\u672c\u6761\uff08\u7a0e\u901a\uff14\u6761\uff09\u306e\u5b58\u5728\u610f\u7fa9\u304c\u5b9f\u8cea\u7684\u306b\u554f\u3044\u76f4\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u306a\u3044\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>\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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