{"id":259397,"date":"2022-09-29T10:13:10","date_gmt":"2022-09-29T01:13:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259397"},"modified":"2022-09-28T10:46:41","modified_gmt":"2022-09-28T01:46:41","slug":"small-medium-article-57","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/small-medium-article-57\/","title":{"rendered":"\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818\u300a\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\uff0d\u53ce\u76ca\u8a8d\u8b58\u300b\u7de8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5272\u623b\u3057\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\uff08\u5909\u52d5\u5bfe\u4fa1\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\u4e8b\u4f8b\u3067\u4f7f\u3048\u308b\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u4f1a\u8a08\u8981\u9818<br \/>\n<span style=\"color: #cd5c5c;\">\u300a\u53ce\u76ca\u30fb\u8cbb\u7528\u306e\u8a08\u4e0a\uff0d\u53ce\u76ca\u8a8d\u8b58\u300b<\/span>\u7de8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5272\u623b\u3057\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\uff08\u5909\u52d5\u5bfe\u4fa1\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u524d\u539f\u3000\u5553\u4e8c<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\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>\u306f\u3058\u3081\u306b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n\u5e73\u621030\u5e74\uff13\u6708\u306b\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\uff08\u4ee5\u4e0b\u300c\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u300d\u3068\u3057\u307e\u3059\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u4e0a\u5834\u4f01\u696d\u3084\u4f1a\u793e\u6cd5\u4e0a\u306e\u5927\u4f1a\u793e\u7b49\u516c\u8a8d\u4f1a\u8a08\u58eb\u53c8\u306f\u76e3\u67fb\u6cd5\u4eba\u306e\u76e3\u67fb\u3092\u53d7\u3051\u308b\u4f1a\u793e\u3092\u5bfe\u8c61\u306b\u3001\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u5f37\u5236\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u3092\u53d7\u3051\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u3082\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u3064\u3044\u3066\u3001\u5f93\u6765\u3069\u304a\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u7d99\u7d9a\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306e\u300e\u53ce\u76ca\u8a8d\u8b58\u300f\u7de8\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u7fa9\u52d9\u5316\u3055\u308c\u306a\u304b\u3063\u305f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3084\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u4e2d\u304b\u3089\u4eca\u56de\u306f\u3001\u300c\u5272\u623b\u3057\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\u300d\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<div style=\"padding: 10px; border: 3px solid #808080; background-color: #ffffff; border-radius: 10px; margin-bottom: 5px;\">\n<h4 style=\"margin-bottom: 3px; text-align: center;\"><strong>\u3010\u8a2d\u4f8b\uff12\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<ul>\n<li>\u5f53\u793e\uff08\u751f\u6d3b\u7528\u54c1\u88fd\u9020\u696d\u3002\uff13\u670831\u65e5\u6c7a\u7b97\uff09\u306f\u3001\u65b0\u88fd\u54c1\uff2e\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u3001\u5378\u58f2\u554f\u5c4b\uff35\u793e\u3068\uff12\u5e74\u9593\u306e\u8ca9\u58f2\u6570\u91cf\u306b\u57fa\u3065\u304f\u5272\u623b\u3057\u3092\u5358\u4fa1\u306b\u53cd\u6620\u3059\u308b\u3088\u3046\u306b\u3001\u5f53\u793e\u304b\u3089\uff35\u793e\u3078\u306e\u8ca9\u58f2\u5358\u4fa1\u8a2d\u5b9a\u306e\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u53d6\u5f15\u3092\u59cb\u3081\u307e\u3057\u305f\u3002<\/li>\n<li>\u3053\u306e\u5951\u7d04\u4e0a\u8ca9\u58f2\u5358\u4fa1\uff08\u7a0e\u629c\uff09\u306f\u3001\u5f53\u793e\u304b\u3089\uff35\u793e\u3078\u306e\u8ca9\u58f2\u6570\u91cf\u304c\u3001\uff10\u500b\u304b\u308920,000\u500b\u307e\u3067\u306f\uff20500\u5186\uff0f\u500b\u300220,001\u500b\u304b\u308940,000\u500b\u307e\u3067\u306f\uff20450\u5186\uff0f\u500b\u300240,001\u500b\u4ee5\u4e0a\u306f\uff20400\u5186\uff0f\u500b\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/li>\n<li>\u5f53\u793e\u306f\u3001\uff35\u793e\u3078\u306e\u8ca9\u58f2\u6570\u91cf\u3092\uff12\u5e74\u9593\u306740,000\u500b\u3068\u4e88\u6e2c\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/li>\n<li>\uff12\u5e74\u9593\u306e\u8ca9\u58f2\u5b9f\u7e3e\u306f\u3001\u5f53\u793e\u304b\u3089\uff35\u793e\u3078\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u306b20,000\u500b\u3001X5\u5e74\uff14\u6708\uff13\u65e5\u306b20,000\u500b\u8ca9\u58f2\u3057\u307e\u3057\u305f\u3002<\/li>\n<li>\u6d88\u8cbb\u7a0e\u738710\uff05<\/li>\n<\/ul>\n<\/div>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u5f53\u793e\u306e\u4ed5\u8a33<\/strong><\/h4>\n<p>\u5f53\u793e\u306e\u4ed5\u8a33\u306f\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u3063\u305f\u5834\u5408\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X4\u5e74\uff14\u6708\uff14\u65e5\uff1a\u8ca9\u58f2\u6642\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259398\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1.png\" alt=\"\" width=\"550\" height=\"108\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1.png 1094w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1-300x59.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1-1024x201.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1-768x151.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-1-600x118.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008X5\u5e74\uff14\u6708\uff13\u65e5\uff1a\u518d\u8ca9\u58f2\u6642\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259399\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2.png\" alt=\"\" width=\"550\" height=\"72\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2.png 1091w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2-300x39.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2-1024x133.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2-768x100.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/chushokaikei-shueki2-2-600x78.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #006400;\"><strong>\uff08\uff11\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u3001\u53d6\u5f15\u4fa1\u683c\u3068\u306f\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u4f01\u696d\u304c\u6a29\u5229\u3092\u5f97\u308b\u3068\u898b\u8fbc\u3080\u5bfe\u4fa1\u306e\u984d\uff08\u7b2c\u4e09\u8005\u306e\u305f\u3081\u306b\u56de\u53ce\u3059\u308b\u984d\u3092\u9664\u304f\uff09\u3068\u5b9a\u7fa9\u3055\u308c\u3001\u53d6\u5f15\u4fa1\u683c\u306e\u7b97\u5b9a\u306b\u306f\u3001\u5951\u7d04\u6761\u4ef6\u3084\u53d6\u5f15\u6163\u884c\u7b49\u3092\u8003\u616e\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u540c47\uff09\u3002\u7279\u306b\u3001\u9867\u5ba2\u3068\u7d04\u675f\u3057\u305f\u5bfe\u4fa1\u306e\u3046\u3061\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u90e8\u5206\u3092\u300c\u5909\u52d5\u5bfe\u4fa1\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3001\u5951\u7d04\u306b\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u3001\u8ca1\u53c8\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u9867\u5ba2\u3078\u306e\u79fb\u8ee2\u3068\u4ea4\u63db\u306b\u6a29\u5229\u3092\u5f97\u308b\u3053\u3068\u3068\u306a\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u540c50\uff09\u3002<\/p>\n<p>\u3053\u306e\u5909\u52d5\u5bfe\u4fa1\u304c\u542b\u307e\u308c\u308b\u53d6\u5f15\u306b\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u5bfe\u4fa1\u306e\u984d\u304c\u5909\u52d5\u3059\u308b\u5834\u5408\u3068\u3057\u3066\u3001\u5024\u5f15\u304d\u3001\u30ea\u30d9\u30fc\u30c8\u3001\u8fd4\u91d1\u3001\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3001\u696d\u7e3e\u306b\u57fa\u3065\u304f\u5272\u5897\u91d1\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u7b49\u3084\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u7b49\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd23\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff12\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>\u3053\u306e\u8a2d\u4f8b\u3067\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\u2460<\/span>\u306e\u5909\u52d5\u5bfe\u4fa1\u3068\u3057\u3066\u3001\u5272\u623b\u3057\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u5951\u7d04\u4e0a\u8ca9\u58f2\u5358\u4fa1\u306f\u3001\u5f53\u793e\u304b\u3089\uff35\u793e\u3078\u306e\u8ca9\u58f2\u6570\u91cf\u304c\u4e00\u5b9a\u6570\u91cf\u5358\u4f4d\u307e\u3067\u306b\u9054\u3059\u308b\u3068\u305d\u308c\u4ee5\u4e0a\u306e\u8ca9\u58f2\u6570\u91cf\u306b\u4fc2\u308b\u8ca9\u58f2\u5358\u4fa1\u304c\u6e1b\u984d\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3042\u308a\u3001\u305d\u306e\u7b97\u5b9a\u671f\u9593\u306f\uff12\u5e74\u9593\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u8a2d\u554f\u3067\u306f\u3001\u5f53\u793e\u306f\u985e\u4f3c\u5546\u54c1\u306e\u904e\u53bb\u306e\u5b9f\u7e3e\u7b49\u3092\u57fa\u790e\u3068\u3059\u308b\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308a\u3001\uff35\u793e\u3078\u306e\u8ca9\u58f2\u6570\u91cf\u3092\uff12\u5e74\u9593\u306740,000\u500b\u3068\u898b\u7a4d\u308a\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>X4\u5e74\uff14\u6708\uff14\u65e5\u306b20,000\u500b\u3092\u8ca9\u58f2\u3057\u305f\u6642\u306b\u306f\u3001\u5951\u7d04\u4e0a\u306e\u8ca9\u58f2\u5358\u4fa1\u306f\uff20500\u5186\uff0f\u500b\u306a\u306e\u3067\u3001\u3053\u306e\u6642\u70b9\u306e\u8ca9\u58f2\u91d1\u984d\u306f10,000,000\u5186\uff08\uff1d20,000\u500b\u00d7\uff20500\u5186\uff0f\u500b\u3001\u7a0e\u629c\uff09\u3068\u306a\u308a\u307e\u3059\u304c\u3001\uff35\u793e\u3078\u306e\u8ca9\u58f2\u6570\u91cf\u3092\uff12\u5e74\u9593\u306740,000\u500b\u3068\u898b\u7a4d\u3082\u3063\u3066\u3044\u308b\u305f\u3081\u300140,000\u500b\u306e\u5834\u5408\u306e\u5e73\u5747\u8ca9\u58f2\u5358\u4fa1\uff20475\u5186\uff0f\u500b\uff5b\uff1d\uff0820,000\u500b\u00d7\uff20500\u5186\uff0f\u500b\uff0b20,000\u500b\u00d7\uff20450\u5186\uff0f\u500b\uff09\u00f7\uff0820,000\u500b\uff0b20,000\u500b\uff09\uff5d\u306b\u3088\u308a\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u306b\u8ca9\u58f2\u3057\u305f20,000\u500b\u30929,500,000\u5186\uff08\uff1d20,000\u500b\u00d7\uff20475\u5186\uff0f\u500b\uff09\u3068\u3057\u3066\u53ce\u76ca\u8a08\u4e0a\u3057\u307e\u3059\u3002X4\u5e74\uff14\u6708\uff14\u65e5\u6642\u70b9\u3067\u306f\u3001\u8ca9\u58f2\u91d1\u984d\u306f10,000,000\u5186\u3068\u53ce\u76ca\u8a08\u4e0a\u984d9,500,000\u5186\u3068\u306e\u5dee\u984d500,000\u5186\uff5b\uff1d\uff08\uff20500\u5186\uff0f\u500b\uff0d\uff20475\u5186\uff0f\u500b\uff09\u00d720,000\u500b\uff5d\u3092\u8fd4\u91d1\u8ca0\u50b5\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 10px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\uff08\uff13\uff09<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>X5\u5e74\uff14\u6708\uff13\u65e5\u306b\u5f53\u521d\u306e\u898b\u8fbc\u307f\u3069\u304a\u308a\u3001\u3055\u3089\u306b20,000\u500b\u3092\u8ffd\u52a0\u8ca9\u58f2\u3057\u305f\u6642\u306b\u306f\u3001\u5951\u7d04\u4e0a\u306e\u8ca9\u58f2\u5358\u4fa1\u306f\uff20450\u5186\uff0f\u500b\u306a\u306e\u3067\u3001\u3053\u306e20,000\u500b\u3060\u3051\u306e\u8ca9\u58f2\u91d1\u984d\u306f9,000,000\u5186\uff08\uff1d20,000\u500b\u00d7\uff20450\u5186\uff0f\u500b\u3001\u7a0e\u629c\uff09\u3068\u306a\u308a\u307e\u3059\u304c\u3001\uff35\u793e\u3078\u306e\u8ca9\u58f2\u6570\u91cf\u306f\uff12\u5e74\u9593\u306740,000\u500b\u3067\u3042\u308b\u305f\u3081\u300140,000\u500b\u306e\u5834\u5408\u306e\u5e73\u5747\u8ca9\u58f2\u5358\u4fa1\uff20475\u5186\uff0f\u500b\uff5b\uff1d\uff0820,000\u500b\u00d7\uff20500\u5186\uff0f\u500b\uff0b20,000\u500b\u00d7\uff20450\u5186\uff0f\u500b\uff09\u00f7\uff0820,000\u500b\uff0b20,000\u500b\uff09\uff5d\u306b\u3088\u308a\u3001X5\u5e74\uff14\u6708\uff13\u65e5\u306b\u8ca9\u58f2\u3057\u305f20,000\u500b\u30929,500,000\u5186\uff08\uff1d20,000\u500b\u00d7\uff20475\u5186\uff0f\u500b\uff09\u3067\u53ce\u76ca\u8a08\u4e0a\u3057\u307e\u3059\u3002\u8ca9\u58f2\u91d1\u984d\u306f9,000,000\u5186\u3068\u53ce\u76ca\u8a08\u4e0a\u984d9,500,000\u5186\u3068\u306e\u5dee\u984d\u25b3500,000\u5186\uff5b\uff1d\uff08\uff20450\u5186\uff0f\u500b\uff0d\uff20475\u5186\uff0f\u500b\uff09\u00d720,000\u500b\uff5d\u306f\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u6642\u70b9\u3067\u8a08\u4e0a\u3057\u305f\u8fd4\u91d1\u8ca0\u50b5500,000\u5186\u304b\u3089\u53ce\u76ca\u3078\u632f\u66ff\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n\u4ee5\u4e0a<span style=\"color: #006400;\"><strong style=\"color: #006400;\">\uff08\uff12\uff09<\/strong><\/span>\u53ca\u3073<span style=\"color: #006400;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u306b\u3088\u308a\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u4ed5\u8a33\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u3001\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u3082\u884c\u308f\u308c\u3001\u5546\u54c1\u8ca9\u58f2\u306b\u4fc2\u308b\u5951\u7d04\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u3001\u5909\u52d5\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u91d1\u984d\uff08\u5909\u52d5\u5bfe\u4fa1\uff09\u304c\u3042\u308b\u5834\u5408\u306e\u53ce\u76ca\u8a08\u4e0a\u306b\u3064\u3044\u3066\u3082\u3001\u6b21\u306e<span style=\"color: #800080;\">\u2460<\/span>\u304b\u3089<span style=\"color: #800080;\">\u2462<\/span>\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u305b\u3070\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u3068\u304a\u308a\u3068\u3055\u308c\u307e\u3057\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff11\uff0d\uff11\u306e11<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u5024\u5f15\u304d\u7b49\u306e\u5185\u5bb9\u53ca\u3073\u5024\u5f15\u304d\u7b49\u767a\u751f\u306b\u3088\u308b\u5951\u7d04\u5bfe\u4fa1\u306e\u6e1b\u984d\u82e5\u3057\u304f\u306f\u5897\u984d\u306e\u53ef\u80fd\u6027\u306e\u3042\u308b\u91d1\u984d\u53c8\u306f\u305d\u306e\u91d1\u984d\u306e\u7b97\u5b9a\u57fa\u6e96\uff08\u5ba2\u89b3\u7684\u306a\u3082\u306e\u306b\u9650\u308b\uff09\u304c\u3001\u5951\u7d04\u30fb\u53d6\u5f15\u6163\u884c\u30fb\u516c\u8868\u65b9\u91dd\u7b49\u306b\u3088\u308a\u76f8\u624b\u65b9\u306b\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u53c8\u306f\u671f\u672b\u65e5\u306b\u304a\u3044\u3066\u5185\u90e8\u7684\u306b\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u904e\u53bb\u306e\u5b9f\u7e3e\u3092\u57fa\u790e\u3068\u3059\u308b\u7b49\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306e\u3046\u3061\u7d99\u7d9a\u9069\u7528\u3057\u3066\u3044\u308b\u65b9\u6cd5\u306b\u3088\u308a\u3001<span style=\"color: #800080;\">\u2460<\/span>\u306e\u6e1b\u984d\u82e5\u3057\u304f\u306f\u5897\u984d\u306e\u53ef\u80fd\u6027\u53c8\u306f\u7b97\u5b9a\u57fa\u6e96\u306e\u57fa\u790e\u6570\u5024\u304c\u898b\u7a4d\u3082\u3089\u308c\u3001\u305d\u306e\u898b\u7a4d\u308a\u306b\u57fa\u3065\u304d\u53ce\u76ca\u3092\u6e1b\u984d\u53c8\u306f\u5897\u984d\u3059\u308b\u5909\u52d5\u5bfe\u4fa1\u304c\u7b97\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000<span style=\"color: #800080;\">\u2460<\/span>\u3092\u660e\u793a\u3059\u308b\u66f8\u985e\u53ca\u3073<span style=\"color: #800080;\">\u2461<\/span>\u306e\u7b97\u5b9a\u6839\u62e0\u66f8\u985e\u304c\u4fdd\u5b58\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306b\u3088\u308a\u4f1a\u8a08\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\u306f\u884c\u308f\u308c\u305f\u3082\u306e\u306e\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306e\u6539\u6b63\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306f\u306a\u304f\u3001\u305d\u308c\u4ee5\u524d\u306e\u5f93\u6765\u3069\u304a\u308a\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u5408\u308f\u305b\u305f\u4eee\u53d7\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a2d\u554f\u306e\u5834\u5408\u3001\u4e0a\u8a18<strong>\uff11<\/strong>\u306e\u4ed5\u8a33\u306e\u3068\u304a\u308a\u3001X4\u5e74\uff14\u6708\uff14\u65e5\u306e\u8ca9\u58f2\u6642\u306b\u306f\u3001\u5951\u7d04\u4e0a\u306e\u8ca9\u58f2\u5358\u4fa1\u306f\uff20500\u5186\uff0f\u500b\u306a\u306e\u3067\u3001\u8ca9\u58f2\u91d1\u984d\u306f10,000,000\u5186\uff08\uff1d20,000\u500b\u00d7\uff20500\u5186\uff0f\u500b\u3001\u7a0e\u629c\uff09\u306e\u6d88\u8cbb\u7a0e\u738710\uff05\u3092\u4e57\u3058\u305f1,000,000\u5186\u3092\u4eee\u53d7\u6d88\u8cbb\u7a0e\u51e6\u7406\u3057\u3001X5\u5e74\uff14\u6708\uff13\u65e5\u306e\u8ca9\u58f2\u6642\u306b\u306f\u3001\u5951\u7d04\u4e0a\u306e\u8ca9\u58f2\u5358\u4fa1\u306f\uff20450\u5186\uff0f\u500b\u306a\u306e\u3067\u3001\u8ca9\u58f2\u91d1\u984d\u306f9,000,000\u5186\uff08\uff1d20,000\u500b\u00d7\uff20450\u5186\uff0f\u500b\u3001\u7a0e\u629c\uff09\u306e\u6d88\u8cbb\u7a0e\u738710\uff05\u3092\u4e57\u3058\u305f900,000\u5186\u3092\u4eee\u53d7\u6d88\u8cbb\u7a0e\u51e6\u7406\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff3b\u51e1\u4f8b\uff3d<\/p>\n<ul>\n<li>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u6307\u91dd\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u4f1a\u8a08\u8981\u9818\u30fb\u30fb\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818<\/li>\n<li>\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/li>\n<\/ul>\n<p>\uff3b\u53c2\u8003\uff3d<br \/>\n\u300c<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/sme_support\/guide\/\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u91dd\u30fb\u4e2d\u5c0f\u4f01\u696d\u306e\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u57fa\u672c\u8981\u9818<\/a>\u300d\uff08\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb.or.jp\/jp\/accounting_standards\/accounting_standards\/y2020\/2020-0331-01.html\" target=\"_blank\" rel=\"noopener\">\u6539\u6b63\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u7b2c29\u53f7\u300c\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u300d\u7b49\u306e\u516c\u8868<\/a>\u300d\uff08\u4f01\u696d\u4f1a\u8a08\u57fa\u6e96\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/p>\n<\/div>\n<p id=\"no1\" 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<\/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>\u4eca\u56de\u306e\u300e\u53ce\u76ca\u8a8d\u8b58\u300f\u7de8\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u9069\u7528\u7fa9\u52d9\u5316\u3055\u308c\u306a\u304b\u3063\u305f\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3084\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u53d6\u6271\u3044\u306b\u3088\u308b\u4f1a\u8a08\u51e6\u7406\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u305d\u308c\u3089\u306e\u4e2d\u304b\u3089\u4eca\u56de\u306f\u3001\u300c\u5272\u623b\u3057\u3092\u898b\u8fbc\u3080\u8ca9\u58f2\u300d\u3092\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[272,178,167,182,290,232],"tags":[493,491,508,549],"backnumber":[2186],"series":[1044],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-27 00:28:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259397"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=259397"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259397\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259397"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259397"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259397"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259397"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}