{"id":259310,"date":"2022-09-15T10:18:14","date_gmt":"2022-09-15T01:18:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259310"},"modified":"2025-09-26T18:51:33","modified_gmt":"2025-09-26T09:51:33","slug":"corporation-article-1158","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1158\/","title":{"rendered":"\u3014\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u629c\u672c\u7684\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #cd853f; font-size: 15px;\"><strong>\u3014\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015<\/strong><\/span><br \/>\n<strong>\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u629c\u672c\u7684\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u9be8\u5ca1\u3000\u5065\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u5f93\u6765\u306e\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u306b\u629c\u672c\u6539\u6b63\u3055\u308c\u305f\u3002\u307e\u305f\u3001\u5f93\u6765\u306e\u300c\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u300d\u306b\u3064\u3044\u3066\u3082\u3001\u3053\u306e\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u306b\u7d71\u5408\u3055\u308c\u308b\u5f62\u3067\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65b0\u305f\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u306f\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u307e\u3067\u9069\u7528\u3055\u308c\u3066\u3044\u305f\u300c\u8cc3\u4e0a\u3052\u30fb\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u3068\u5236\u5ea6\u8a2d\u8a08\u306f\u985e\u4f3c\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u9069\u7528\u8981\u4ef6\u3084\u4e0a\u4e57\u305b\u63a7\u9664\u306e\u305f\u3081\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u3064\u3044\u3066\u306f\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u53d6\u6271\u3044\u3092\u8e0f\u8972\u3057\u305f\u3082\u306e\u306b\u306a\u3063\u3066\u3044\u308b\u70b9\u306a\u3069\u3092\u9451\u307f\u308c\u3070\u3001\u4f3c\u3066\u975e\u306a\u308b\u65b0\u305f\u306a\u5236\u5ea6\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\n<p>\u305d\u3053\u3067\u672c\u7a3f\u3067\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u629c\u672c\u7684\u306b\u898b\u76f4\u3055\u308c\u305f\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u7a0e\u5236\u3068\u306e\u5909\u66f4\u70b9\u306b\u7740\u76ee\u3057\u3064\u3064\u3001\u5236\u5ea6\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6587\u4e2d\u306e\u610f\u898b\u306b\u308f\u305f\u308b\u90e8\u5206\u306f\u7b46\u8005\u306e\u79c1\u898b\u3067\u3042\u308a\u3001\u6240\u5c5e\u3059\u308b\u3044\u304b\u306a\u308b\u56e3\u4f53\u30fb\u4f01\u696d\u7b49\u306e\u516c\u5f0f\u898b\u89e3\u3092\u8868\u660e\u3057\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u306e\u3067\u3042\u3089\u304b\u3058\u3081\u7533\u3057\u6dfb\u3048\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e7410\u670815\u65e5\u3001\u300c\u6210\u9577\u3068\u5206\u914d\u306e\u597d\u5faa\u74b0\u300d\u3068\u300c\u30b3\u30ed\u30ca\u5f8c\u306e\u65b0\u3057\u3044\u793e\u4f1a\u306e\u958b\u62d3\u300d\u3092\u30b3\u30f3\u30bb\u30d7\u30c8\u3068\u3057\u305f\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u3001\u5185\u95a3\u306b\u300c\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u5b9f\u73fe\u672c\u90e8\u300d\u304c\u8a2d\u7f6e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u95a3\u8b70\u6c7a\u5b9a\uff09\u3002\u3053\u306e\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u5b9f\u73fe\u672c\u90e8\u306e\u4e0b\u3067\u3001\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u306e\u5b9f\u73fe\u306b\u5411\u3051\u305f\u30d3\u30b8\u30e7\u30f3\u3092\u793a\u3057\u3001\u305d\u306e\u5177\u4f53\u5316\u3092\u9032\u3081\u308b\u305f\u3081\u3001\u300c\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u691c\u8a0e\u4f1a\u8b70\u300d\u3092\u958b\u50ac\u3057\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u7dca\u6025\u63d0\u8a00\u300d\u3092\u542b\u3081\u305f\u4f1a\u8b70\u8cc7\u6599\u7b49\u306f\u3001<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/atarashii_sihonsyugi\/index.html\" target=\"_blank\" rel=\"noopener\">\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u304a\u3044\u3066\u3059\u3079\u3066\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u4ee4\u548c\uff13\u5e7411\u6708\uff18\u65e5\u3001\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u691c\u8a0e\u4f1a\u8b70\u3088\u308a\u300c\u7dca\u6025\u63d0\u8a00\u300d\u304c\u793a\u3055\u308c\u305f\u3002\u3053\u306e\u4e2d\u3067\u306f\u3001<\/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>\u6c11\u9593\u4f01\u696d\u306b\u304a\u3044\u3066\u4eba\u7684\u8cc7\u672c\u306a\u3069\u672a\u6765\u3078\u306e\u6295\u8cc7\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3067\u3001\u4e2d\u9577\u671f\u7684\u306b\u7a3c\u3050\u529b\u3092\u9ad8\u3081\u3001\u305d\u306e\u53ce\u76ca\u3092\u8cc3\u4e0a\u3052\u7b49\u306e\u5206\u914d\u3084\u66f4\u306a\u308b\u672a\u6765\u6295\u8cc7\u3078\u5faa\u74b0\u3055\u305b\u308b\u3053\u3068\u3067\u6301\u7d9a\u7684\u306a\u6210\u9577\u3092\u5b9f\u73fe\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u73fe\u5834\u3067\u50cd\u304f\u5f93\u696d\u54e1\u3084\u4e0b\u8acb\u4f01\u696d\u3082\u542b\u3081\u3066\u3001\u5e83\u304f\u95a2\u4fc2\u8005\u306e\u5e78\u305b\u306b\u3064\u306a\u304c\u308b\u3001\u591a\u69d8\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3092\u91cd\u8996\u3057\u305f\u3001\u6301\u7d9a\u53ef\u80fd\u306a\u8cc7\u672c\u4e3b\u7fa9\u3092\u69cb\u7bc9\u3057\u3066\u3044\u304f\u3002<\/p>\n<\/div>\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>\u5f93\u696d\u54e1\u306b\u8cc3\u91d1\u306e\u5f62\u3067\u5206\u914d\u3059\u308b\u3053\u3068\u3067\u3001\u6d88\u8cbb\u304c\u62e1\u5927\u3057\u3001\u6d88\u8cbb\u62e1\u5927\u306b\u3088\u3063\u3066\u9700\u8981\u304c\u62e1\u5927\u3059\u308c\u3070\u3001\u4f01\u696d\u53ce\u76ca\u304c\u66f4\u306b\u5411\u4e0a\u3057\u3001\u6301\u7d9a\u7684\u306a\u6210\u9577\u306b\u3064\u306a\u304c\u308b\u3002\u6211\u304c\u56fd\u306e\u52b4\u50cd\u5206\u914d\u7387\u306f\u3001\u4ed6\u306e\u5148\u9032\u56fd\u3068\u6bd4\u8f03\u3057\u3066\u3082\u4f4e\u3044\u6c34\u6e96\u306b\u3042\u308a\u3001\u5206\u914d\u6226\u7565\u306f\u3001\u6210\u9577\u3092\u652f\u3048\u308b\u91cd\u8981\u306a\u57fa\u76e4\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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>\u6210\u9577\u3068\u5206\u914d\u3092\u540c\u6642\u306b\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5e7c\u5150\u6559\u80b2\u30fb\u4fdd\u80b2\u3084\u5c0f\u4e2d\u5b66\u6821\u304b\u3089\u4f01\u696d\u5185\u307e\u3067\u3001\u300c\u4eba\u300d\u3078\u306e\u6295\u8cc7\u3092\u5f37\u5316\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u3069\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u4e2d\u3067\u3001\u6210\u9577\u3068\u5206\u914d\u306e\u597d\u5faa\u74b0\u3092\u65e9\u671f\u306b\u8d77\u52d5\u3055\u305b\u3001\u5206\u914d\u653f\u7b56\u3068\u3057\u3066\u6301\u7d9a\u7684\u304b\u3064\u7a4d\u6975\u7684\u306b\u8cc3\u4e0a\u3052\u3092\u9032\u3081\u308b\u89b3\u70b9\u304b\u3089\u3001\u672c\u7a0e\u5236\u306b\u3064\u3044\u3066\u629c\u672c\u7684\u306b\u5f37\u5316\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\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:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/PDF\/p0351-0595.pdf#page=73\" target=\"_blank\" rel=\"noopener\">423\u9801\u300c\uff12\u3000\u6539\u6b63\u306e\u8da3\u65e8\u300d<\/a>\u53c2\u7167\u3002<\/span><\/p>\n<p>\u5927\u4f01\u696d\u5411\u3051\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u6539\u7d44\u3057\u3001\u4e00\u4eba\u4e00\u4eba\u306e\u7a4d\u6975\u7684\u306a\u8cc3\u4e0a\u3052\u3092\u4fc3\u3059\u89b3\u70b9\u304b\u3089\u3001\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\uff08\u6539\u6b63\u524d\uff1a\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\uff09\u304c\u8981\u4ef6\u3068\u3055\u308c\u305f\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2460\uff09\u3002\u307e\u305f\u3001\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0a\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u4e3b\u3060\u3051\u3067\u306a\u304f\u5f93\u696d\u54e1\u3001\u53d6\u5f15\u5148\u306a\u3069\u306e\u591a\u69d8\u306a\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u3078\u306e\u9084\u5143\u3092\u4fc3\u9032\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u6301\u7d9a\u7684\u306a\u8cc3\u4e0a\u3052\u306a\u3069\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u306b\u914d\u616e\u3057\u305f\u7d4c\u55b6\u3078\u306e\u53d6\u7d44\u3092\u5ba3\u8a00\u3059\u308b\u3053\u3068\u3082\u9069\u7528\u8981\u4ef6\u306b\u8ffd\u52a0\u3055\u308c\u305f\u3002\u306a\u304a\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u984d\u306e\u5897\u52a0\u306b\u3088\u308b\u4e0a\u4e57\u305b\u63a7\u9664\u306e\u63aa\u7f6e\u306f\u5f15\u304d\u7d9a\u304d\u8b1b\u305a\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u5411\u3051\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u8981\u4ef6\u306b\u5909\u66f4\u306f\u306a\u3044\u3082\u306e\u306e\u3001\u4e00\u4eba\u4e00\u4eba\u306e\u8cc3\u4e0a\u3052\u306b\u52a0\u3048\u3001\u96c7\u7528\u3092\u62e1\u5927\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u306e\u5897\u52a0\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3059\u308b\u3088\u3046\u3001\u7a0e\u984d\u63a7\u9664\u5272\u5408\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u304c\u62e1\u5145\u3055\u308c\u305f\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2461\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u9069\u7528\u8981\u4ef6\u306f\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2460\u2461\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259311 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1.png\" alt=\"\" width=\"1168\" height=\"577\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1.png 1168w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1-300x148.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1-1024x506.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1-768x379.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4chinage1-1-600x296.png 600w\" sizes=\"(max-width: 1168px) 100vw, 1168px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; 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