{"id":259632,"date":"2022-10-12T09:40:12","date_gmt":"2022-10-12T00:40:12","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259632"},"modified":"2022-10-12T09:40:12","modified_gmt":"2022-10-12T00:40:12","slug":"income-report-141","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-141\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u526f\u696d\u53ce\u5165\u7b49\u306e\u300c\u96d1\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3059\u308b\u6539\u6b63\u901a\u9054\u3092\u516c\u8868\uff5e\u672c\u696d\u30fb\u526f\u696d\u306b\u3088\u308b\u5224\u5b9a\u3067\u306f\u306a\u304f\u300c\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306e\u6709\u7121\u300d\u3067\u6240\u5f97\u533a\u5206\u3092\u5224\u5b9a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u526f\u696d\u53ce\u5165\u7b49\u306e\u300c\u96d1\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3059\u308b\u6539\u6b63\u901a\u9054\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u672c\u696d\u30fb\u526f\u696d\u306b\u3088\u308b\u5224\u5b9a\u3067\u306f\u306a\u304f\u300c\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306e\u6709\u7121\u300d\u3067\u6240\u5f97\u533a\u5206\u3092\u5224\u5b9a\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff14\u5e7410\u6708\uff17\u65e5\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u96d1\u6240\u5f97\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u660e\u78ba\u5316\u3092\u56f3\u308b\u8da3\u65e8\u3067\u3001\u300c\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/index.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff18\u6708\u306b\u52df\u96c6\u3057\u305f\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u3092\u53d7\u3051\u3001\u5f53\u521d\u306e\u6539\u6b63\u6848\u3092\u4e00\u90e8\u4fee\u6b63\u3057\u305f\u5185\u5bb9\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u6539\u6b63\u306e\u8da3\u65e8\u53ca\u3073\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u52df\u96c6\u6642\u306e\u6539\u6b63\u6848\u306e\u6982\u8981\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u526f\u696d\u53ce\u5165\u7b49\u306e\u300c\u96d1\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3078\uff5e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u6848\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30b3\u30e1\u3092\u52df\u96c6\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-140\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u526f\u696d\u53ce\u5165\u7b49\u306e\u300c\u96d1\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3078\uff5e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u6848\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30b3\u30e1\u3092\u52df\u96c6\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u5b9f\u65bd\u7d50\u679c<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\uff18\u6708\uff11\u65e5\u304b\u308931\u65e5\u307e\u3067\u5b9f\u65bd\u3055\u308c\u305f\u672c\u6539\u6b63\u306b\u5bfe\u3059\u308b\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u52df\u96c6\u306b\u306f\u30017,059\u901a\u3082\u306e\u610f\u898b\u304c\u63d0\u51fa\u3055\u308c\u305f\u3002<\/p>\n<p>\u610f\u898b\u306e\u5185\u5bb9\u3092\u96c6\u7d04\u3059\u308b\u3068\u3001\u6b21\u306e\uff16\u3064\u306b\u533a\u5206\u3055\u308c\u308b\u3002\u63d0\u51fa\u3055\u308c\u305f\u4e3b\u306a\u610f\u898b\u3092\u8a18\u8f09\u3059\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff3b\u901a\u9054\u6539\u6b63\u306e\u8da3\u65e8\u7b49\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u4e8b\u696d\u6240\u5f97\u3068\u96d1\u6240\u5f97\u306e\u533a\u5206\u306f\u3001\u5b9f\u614b\u3092\u898b\u3066\u5224\u65ad\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u5f62\u5f0f\u7684\u306a\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\uff3b\u4e3b\u305f\u308b\u6240\u5f97\u304b\u5426\u304b\u3092\u57fa\u6e96\u306b\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u3069\u306e\u3088\u3046\u306a\u6240\u5f97\u304c\u4e3b\u305f\u308b\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\u4e0d\u660e\u78ba\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u672c\u696d\u304b\u526f\u696d\u304b\u3067\u6240\u5f97\u533a\u5206\u3092\u5224\u65ad\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\uff3b\u53ce\u5165\u91d1\u984d\u3092\u57fa\u6e96\u306b\u63a1\u7528\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u53ce\u5165\u91d1\u984d\u306f\u696d\u7a2e\u306b\u3088\u3063\u3066\u5dee\u304c\u3067\u308b\u3053\u3068\u304b\u3089\u3001\u6240\u5f97\u91d1\u984d\u3092\u57fa\u6e96\u3068\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\uff3b300\u4e07\u5186\u3092\u57fa\u6e96\u306b\u63a1\u7528\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u901a\u9054\u3067\u306f\u53ce\u5165\u91d1\u984d300\u4e07\u5186\u4ee5\u4e0b\u306e\u8005\u306b\u3064\u3044\u3066\u96d1\u6240\u5f97\u3068\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u304c\u3001300\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u306e\u6839\u62e0\u304c\u4e0d\u660e\u3067\u3042\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\uff3b\u53cd\u8a3c\u306b\u3064\u3044\u3066\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u53cd\u8a3c\u306e\u7bc4\u56f2\u3084\u5185\u5bb9\u304c\u4e0d\u660e\u78ba\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u53cd\u8a3c\u3068\u306a\u308b\u306e\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\uff3b\u65bd\u884c\u6642\u671f\u306b\u3064\u3044\u3066\uff3d<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4ee4\u548c\uff14\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u304b\u3089\u306e\u9069\u7528\u306f\u9061\u53ca\u9069\u7528\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u7d50\u679c\u53ca\u3073\u610f\u898b\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCM1040&amp;id=410040064&amp;Mode=1\" target=\"_blank\" rel=\"noopener\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u4e00\u90e8\u6539\u6b63(\u6848)\uff08\u96d1\u6240\u5f97\u306e\u4f8b\u793a\u7b49\uff09\u306b\u5bfe\u3059\u308b\u610f\u898b\u516c\u52df\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u306b\u304a\u3051\u308b\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/PcmFileDownload?seqNo=0000242043\" target=\"_blank\" rel=\"noopener\">\u610f\u898b\u516c\u52df\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff12\u3011\u3000\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u6539\u6b63\u901a\u9054\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306b\u304a\u3051\u308b\u610f\u898b\u3092\u8e0f\u307e\u3048\u3001\u6700\u7d42\u306e\u6539\u6b63\u901a\u9054\u306f\u3001\u5f53\u521d\u306e\u6539\u6b63\u6848\u304b\u3089\u4e00\u90e8\u4fee\u6b63\u3055\u308c\u305f\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259633 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1.png\" alt=\"\uff08\u305d\u306e\u4ed6\u96d1\u6240\u5f97\u306e\u4f8b\u793a\uff09 35\uff0d\uff11 \u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u3082\u306e\u306b\u4fc2\u308b\u6240\u5f97\u306f\u3001\u305d\u306e\u4ed6\u96d1\u6240\u5f97\uff08\u516c\u7684\u5e74\u91d1\u7b49\u306b \u4fc2\u308b\u96d1\u6240\u5f97\u53ca\u3073\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u96d1\u6240\u5f97\u3092\u3044\u3046\u3002\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002 \u2474\uff5e\u247f \u7701 \u7565 \uff08\u305d\u306e\u4ed6\u96d1\u6240\u5f97\u306e\u4f8b\u793a\uff09 35\uff0d\uff11 \u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u3082\u306e\u306b\u4fc2\u308b\u6240\u5f97\u306f\u3001\u305d\u306e\u4ed6\u96d1\u6240\u5f97\uff08\u516c\u7684\u5e74\u91d1\u7b49\u306b \u4fc2\u308b\u96d1\u6240\u5f97\u53ca\u3073\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u96d1\u6240\u5f97\u3092\u3044\u3046\u3002\uff09\u306b\u8a72\u5f53\u3059\u308b\u3002 \u2474\uff5e\u247f \u540c \u5de6 \uff08\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u4f8b\u793a\uff09 35\uff0d\uff12 \u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u6240\u5f97\u306f\u3001\u4e8b\u696d\u6240\u5f97\u53c8\u306f\u5c71\u6797\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3002 \u2474\uff5e\u247b \u7701 \u7565 \uff08\u6ce8\uff09\u4e8b\u696d\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u306e\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306e\u6d3b\u52d5\u304c\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u4e8b\u696d\u3068\u79f0\u3059\u308b\u306b\u81f3\u308b\u7a0b\u5ea6\u3067\u884c\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u5b9a\u3059\u308b\u3002 \u306a\u304a\u3001\u305d\u306e\u6240\u5f97\u306b\u4fc2\u308b\u53d6\u5f15\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u306a\u3044\u5834\u5408 \uff08\u305d\u306e\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u3001\u304b\u3064\u3001\u4e8b\u696d\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u304f\u3002\uff09\u306b\u306f\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\uff08\u8cc7\u7523\uff08\u5c71\u6797\u3092\u9664\u304f\u3002\uff09\u306e\u8b72\u6e21\u304b\u3089\u751f\u305a\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u6240\u5f97\u53c8\u306f\u305d\u306e\u4ed6\u96d1\u6240\u5f97\uff09\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002 \uff08\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u4f8b\u793a\uff09 35\uff0d\uff12 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\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u304c300\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u306b\u53cd\u8a3c\u306e\u306a\u3044\u9650\u308a\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3068\u53d6\u308a\u6271\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3002\" width=\"1353\" height=\"1217\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1.png 1353w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1-300x270.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1-1024x921.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1-768x691.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-1-600x540.png 600w\" sizes=\"(max-width: 1353px) 100vw, 1353px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u3092\u4ed8\u3057\u305f\u90e8\u5206\u304c\u4fee\u6b63\u90e8\u5206\u3067\u3042\u308a\u3001\u5f37\u8abf\u90e8\u5206\u306f\u7b46\u8005\u306b\u3088\u308b\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u8868\u306e\u3068\u304a\u308a\u3001\u4fee\u6b63\u524d\u306f\u3001\u300c\u526f\u696d\u3001\u304b\u3064\u3001\u53ce\u5165\u91d1\u984d300\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u3001\u53cd\u8a3c\u304c\u306a\u3044\u9650\u308a\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3068\u53d6\u308a\u6271\u3046\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u4fee\u6b63\u5f8c\uff08\u516c\u8868\u3055\u308c\u305f\u6539\u6b63\u901a\u9054\uff09\u306f\u3001<span style=\"text-decoration: underline;\">\u672c\u696d\u30fb\u526f\u696d\u306b\u3088\u308b\u5224\u5b9a\u3067\u306f\u306a\u304f\u3001\u300c\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306e\u6709\u7121\u300d\u3067\u6240\u5f97\u533a\u5206\u3092\u5224\u5b9a\u3059\u308b<\/span>\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u304b\u3089\u306e\u5909\u66f4\u70b9<\/a>\u300d\u3092\u5f15\u7528\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u304b\u3089\u306e\u5909\u66f4\u70b9\u3009<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259634\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2.png\" alt=\"\" width=\"2183\" height=\"1385\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2.png 2183w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2-1024x650.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2-768x487.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2-1536x975.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2-2048x1299.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/syotokusokuho1-2-600x381.png 600w\" sizes=\"(max-width: 2183px) 100vw, 2183px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff13\u3011\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p><strong>\u3010\uff11\u3011<\/strong>\u306b\u793a\u3057\u305f\u3088\u3046\u306b\u3001\u9069\u7528\u6642\u671f\u3092\u9045\u3089\u305b\u308b\u3079\u304d\u3068\u306e\u610f\u898b\u3082\u63d0\u51fa\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6240\u5f97\u533a\u5206\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u306b\u5224\u65ad\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u9061\u53ca\u9069\u7528\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u4e8b\u696d\u6240\u5f97\u8005\u306b\u306f\u8a18\u5e33\u30fb\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u7d0d\u7a0e\u8005\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3068\u306f\u8003\u3048\u3089\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u5f53\u521d\u306e\u4e88\u5b9a\u3069\u304a\u308a\u3001\u6539\u6b63\u5f8c\u306e\u53d6\u6271\u3044\u306f<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff14\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528<\/span>\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff14\u3011\u3000\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u901a\u9054\u3067\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u53bb\u306e\u5224\u4f8b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u57fa\u3065\u3044\u3066\u793e\u4f1a\u901a\u5ff5\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u539f\u5247\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6700\u5927\u5224\u662d\u548c56\u5e74\uff14\u670824\u65e5\u3001\u6771\u4eac\u5730\u5224\u662d\u548c48\u5e74\uff17\u670818\u65e5\u3002<\/span><\/p>\n<p>\u53d6\u5f15\u3092\u5e33\u7c3f\u66f8\u985e\u306b\u8a18\u9332\u3057\u3001\u304b\u3064\u3001\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u793e\u4f1a\u901a\u5ff5\u3067\u306e\u5224\u5b9a\u306b\u304a\u3044\u3066\u4e8b\u696d\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u53d6\u5f15\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u500b\u5225\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u305d\u306e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u304c\u50c5\u5c11\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u4f8b\uff09\u3000\u305d\u306e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u304c\u3001\u4f8b\u5e74\uff08\u6982\u306d\uff13\u5e74\u7a0b\u5ea6\u306e\u671f\u9593\uff09\u3001300\u4e07\u5186\u4ee5\u4e0b\u3067\u4e3b\u305f\u308b\u53ce\u5165\u306b\u5bfe\u3059\u308b\u5272\u5408\u304c10\uff05\u672a\u6e80\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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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        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11:21:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259632"}],"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=259632"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259632\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259632"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259632"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}