{"id":260053,"date":"2022-11-18T09:04:50","date_gmt":"2022-11-18T00:04:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260053"},"modified":"2022-11-25T09:43:18","modified_gmt":"2022-11-25T00:43:18","slug":"corporation-report-174","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-174\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\u306e\u7533\u544a\u66f8\u5225\u8868\u7b49\u306e\u8a18\u8f09\u4f8b\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u540c\u65e5\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6cd5\u57fa\u901a\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u306e\u8da3\u65e8\u8aac\u660e\u3082\u660e\u3089\u304b\u306b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\u306e\u7533\u544a\u66f8\u5225\u8868\u7b49\u306e\u8a18\u8f09\u4f8b\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u540c\u65e5\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6cd5\u57fa\u901a\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u306e\u8da3\u65e8\u8aac\u660e\u3082\u660e\u3089\u304b\u306b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30e9\u30b9\u30c8<br 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/hojin\/group_tsusan\/kisai.htm\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u5225\u8868\u7b49\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09\uff08\u4ee4\u548c\uff14\u5e7411\u6708\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306f\u3001\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u6cd5\u4eba\u3092\u7d0d\u7a0e\u5358\u4f4d\u3068\u3057\u3066\u3001\u5404\u6cd5\u4eba\u304c\u500b\u5225\u306b\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u53ca\u3073\u7533\u544a\u3092\u884c\u3044\u3001\u305d\u306e\u4e2d\u3067\u3001\u640d\u76ca\u901a\u7b97\u7b49\u306e\u8abf\u6574\u3092\u884c\u3046\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3001\u901a\u7b97\u6cd5\u4eba\uff08\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u6cd5\u4eba\uff09\u304c\u7533\u544a\u306b\u5f53\u305f\u3063\u3066\u4f5c\u6210\u3059\u308b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u4ed6\u306e\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u306b\u8a18\u8f09\u3059\u308b\u91d1\u984d\u3092\u96c6\u8a08\u7b49\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u8a18\u8f09\u4f8b\u306f\u3001\u901a\u7b97\u6cd5\u4eba\u304c\u4f5c\u6210\u3059\u308b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u306b\u8a18\u8f09\u3059\u3079\u304d\u5404\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u3064\u306a\u304c\u308a\u3084\u5bfe\u5fdc\u95a2\u4fc2\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u7406\u89e3\u3084\u9069\u6b63\u7533\u544a\u306e\u4e00\u52a9\u3068\u306a\u308b\u3053\u3068\u3092\u76ee\u7684\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u308c\u3068\u306f\u5225\u306b\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3063\u3066\u6539\u6b63\u3055\u308c\u305f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306b\u3064\u3044\u3066\u300c\u4ee4\u548c\uff14\u5e74\uff16\u670824\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d14\u307b\u304b\uff11\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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\/joho-zeikaishaku\/hojin\/220624\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\uff16\u670824\u65e5\u4ed8\u8ab2\u6cd5\uff12-14\u307b\u304b\uff11\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4ee5\u4e0b\u3001\u516c\u8868\u3055\u308c\u305f\u305d\u308c\u305e\u308c\u306e\u60c5\u5831\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7533\u544a\u66f8\u5225\u8868\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09<\/strong><\/h4>\n<p>\u300c\u7533\u544a\u66f8\u5225\u8868\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u5225\u8868\u8a18\u8f09\u4f8b\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u6b21\u306e\u901a\u7b97\u5236\u5ea6\u7279\u6709\u306e\u53d6\u6271\u3044\u306b\u4fc2\u308b\u5225\u8868\u306e\u8a18\u8f09\u4f8b\u3092\u793a\u3057\u3066\u3044\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:#b22222;\">\n\t\t<ul>\n<li>\u4e2d\u5c0f\u901a\u7b97\u6cd5\u4eba\u7b49\u306e\u8efd\u6e1b\u5bfe\u8c61\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\uff08\u5225\u8868\u4e00\u4ed8\u8868\uff09<\/li>\n<li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\uff08\u5225\u8868\u516d\uff08\u4e8c\uff09\u3001\u516d\uff08\u4e8c\uff09\u4ed8\u8868\u4e94\uff09<\/li>\n<li>\u4e00\u822c\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u5225\u8868\u516d\uff08\u4e5d\uff09\u3001\u516d\uff08\u4e5d\uff09\u4ed8\u8868\uff09<\/li>\n<li>\u640d\u76ca\u901a\u7b97\uff08\u5225\u8868\u4e03\u306e\u4e09\uff09<\/li>\n<li>\u7e70\u8d8a\u6b20\u640d\u91d1\u306e\u901a\u7b97\uff08\u5225\u8868\u4e03\uff08\u4e00\uff09\u3001\u4e03\uff08\u4e8c\uff09\u3001\u4e03\uff08\u4e8c\uff09\u4ed8\u8868\u4e00\uff09<\/li>\n<li>\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\uff08\u914d\u5f53\u7b49\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u5229\u5b50\u306e\u984d\u306e\u8a08\u7b97\uff09\uff08\u5225\u8868\u516b\uff08\u4e00\uff09\u4ed8\u8868\u4e8c\uff09<\/li>\n<li>\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\uff08\u901a\u7b97\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u5206\u914d\u984d\u306e\u8a08\u7b97\uff09\uff08\u5225\u8868\u5341\u4e94\u4ed8\u8868\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u5404\u9805\u76ee\u306e\u69cb\u6210\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8f09\u4f8b\u306e\u89e3\u8aac\u306e\u524d\u6bb5\u3068\u3057\u3066\u3001\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3001\u4e3b\u8981\u5225\u8868\u306e\u4f5c\u6210\u306e\u76ee\u7684\u3068\u4f7f\u7528\u30a4\u30e1\u30fc\u30b8\u306e\u89e3\u8aac\u3082\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u640d\u76ca\u901a\u7b97\u306b\u4fc2\u308b\u5225\u8868\u306e\u8a18\u8f09\u4f8b\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u51fa\u5178\u5143\u3067\u3042\u308b\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u9077\u79fb\u3057\u307e\u3059\uff08\u4ee5\u964d\u306e\u753b\u50cf\u3082\u540c\u69d8\uff09\u3002<\/span><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/hojin\/group_tsusan\/pdf\/0022010-057_01.pdf#page=18\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260054\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1.png\" alt=\"\" width=\"2997\" height=\"1681\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1.png 2997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1-1024x574.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1-768x431.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1-1536x862.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1-2048x1149.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-1-600x337.png 600w\" sizes=\"(max-width: 2997px) 100vw, 2997px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u4ee5\u964d\u306e\u753b\u50cf\u3082\u540c\u69d8\uff09<\/span><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/hojin\/group_tsusan\/pdf\/0022010-057_01.pdf#page=19\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260055\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2.png\" alt=\"\" width=\"2989\" height=\"1689\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2.png 2989w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2-1024x579.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2-768x434.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2-1536x868.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2-2048x1157.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-2-600x339.png 600w\" sizes=\"(max-width: 2989px) 100vw, 2989px\" \/><\/a><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/hojin\/group_tsusan\/pdf\/0022010-057_01.pdf#page=20\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260056\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3.png\" alt=\"\" width=\"2993\" height=\"1701\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3.png 2993w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3-1024x582.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3-768x436.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3-1536x873.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3-2048x1164.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-3-600x341.png 600w\" sizes=\"(max-width: 2993px) 100vw, 2993px\" \/><\/a><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/hojin\/group_tsusan\/pdf\/0022010-057_01.pdf#page=22\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260057\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4.png\" alt=\"\" width=\"2993\" height=\"1713\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4.png 2993w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4-300x172.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4-1024x586.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4-768x440.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4-1536x879.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4-2048x1172.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-4-600x343.png 600w\" sizes=\"(max-width: 2993px) 100vw, 2993px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u53ca\u3073\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09<\/strong><\/h4>\n<p>\u300c\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u53ca\u3073\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u9084\u4ed8\u8acb\u6c42\u66f8\u8a18\u8f09\u4f8b\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u6b21\u306e\uff13\u3064\u306e\u4e8b\u4f8b\u306b\u3064\u3044\u3066\u3001\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u300c\u901a\u7b97\u6cd5\u4eba\u306e\u7e70\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6b20\u640d\u91d1\u984d\u3068\u3055\u308c\u308b\u91d1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u300c\u901a\u7b97\u6cd5\u4eba\u306e\u7e70\u623b\u3057\u306e\u5bfe\u8c61\u3068\u306a\u308b\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d\u3068\u3055\u308c\u308b\u91d1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u300c\u4ee4\u548c\uff12\u5e74\u6539\u6b63\u6cd5\u9644\u5247\u7b2c35\u6761\u7b2c\uff12\u9805\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u9084\u4ed8\u6240\u5f97\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u3068\u3055\u308c\u308b\u91d1\u984d\u53ca\u3073\u6cd5\u4eba\u7a0e\u984d\u3068\u3055\u308c\u308b\u91d1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5225\u8868\uff11\u3001\u5225\u8868\uff14\u3001\u5225\u8868\uff17\u95a2\u4fc2\u3001\u5225\u8868\uff17\u306e\uff13\u306a\u3069\u95a2\u9023\u3059\u308b\u5225\u8868\u306e\u8a18\u8f09\u4f8b\u3092\u793a\u3057\u3066\u3044\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:#cd853f;\">\n\t\t<ul>\n<li>\u4e8b\u4f8b\uff11\uff08\u9752\u8272\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u7e70\u623b\u3057\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u3046\u5834\u5408\uff09<\/li>\n<li>\u4e8b\u4f8b\uff12\uff08\u9752\u8272\u6b20\u640d\u91d1\u3068\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u306b\u3064\u3044\u3066\u7e70\u623b\u3057\u9084\u4ed8\u8acb\u6c42\u3092\u884c\u3046\u5834\u5408\uff09<\/li>\n<li>\u4e8b\u4f8b\uff13\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\uff11\u671f\u76ee\u3092\u6b20\u640d\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u9069\u7528\u306e\u6700\u7d42\u4e8b\u696d\u5e74\u5ea6\u3092\u9084\u4ed8\u6240\u5f97\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\u7e70\u623b\u3057\u9084\u4ed8\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4ee4\u548c\uff14\u5e74\uff16\u670824\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d14\u307b\u304b\uff11\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e<\/strong><\/h4>\n<p>\u300c\u4ee4\u548c\uff14\u5e74\uff16\u670824\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d14\u307b\u304b\uff11\u8ab2\u5171\u540c\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e\u300d\uff08\u4ee5\u4e0b\u300c\u8da3\u65e8\u8aac\u660e\u300d\u3068\u3044\u3046\uff09\u3067\u306f\u3001\u6b21\u306e\u65b0\u8a2d\u3055\u308c\u305f\u901a\u9054\u306b\u3064\u3044\u3066\u8da3\u65e8\u8aac\u660e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u5236\u5ea6<\/strong><\/h4>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u3010\u65b0\u8a2d\u3011\uff12\uff0d\uff13\uff0d21\u306e\uff14\uff08<span style=\"color: #ff0000;\">\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49<\/span>\u306e\u8a08\u7b97\u304c\u56f0\u96e3\u306a\u5834\u5408\u306e\u53d6\u6271\u3044\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u3010\u65b0\u8a2d\u3011\uff12\uff0d\uff13\uff0d21\u306e\uff15\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u52a0\u7b97\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u3010\u65b0\u8a2d\u3011\uff12\uff0d\uff13\uff0d21\u306e\uff16\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d\u306e\u53d6\u6271\u3044\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u3010\u65b0\u8a2d\u3011\uff12\uff0d\uff13\uff0d21\u306e\uff17\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30fb<\/span>\u3010\u65b0\u8a2d\u3011\uff12\uff0d\uff13\uff0d21\u306e\uff18\uff08\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\uff09<\/p>\n<\/div>\n<p>\u3053\u306e\u3046\u3061\u6ce8\u76ee\u3057\u3066\u304a\u304d\u305f\u3044\u70b9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25ce<\/span>\u3000\u3010\u65b0\u8a2d\u3011\uff12\uff0d\uff13\uff0d21\u306e\uff14\uff08<span style=\"color: #ff0000;\">\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49<\/span>\u306e\u8a08\u7b97\u304c\u56f0\u96e3\u306a\u5834\u5408\u306e\u53d6\u6271\u3044\uff09<\/h4>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2022\/11\/25\u3015<\/span><br \/>\n\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/220624\/pdf\/0022011-055.pdf\" target=\"_blank\" rel=\"noopener\">\u6b63\u8aa4\u8868\u306e\u516c\u8868<\/a>\u306b\u4f34\u3044\u3001\u300c\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u300d\u306b\u8a02\u6b63\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n\u672c\u901a\u9054\u3067\u306f\u3001\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u306b\u304a\u3051\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u7b49\u306e\u52a0\u7b97\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u53c8\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u8a08\u7b97\u304c\u56f0\u96e3\u306a\u3068\u304d\u306f\u3001\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u5834\u5408\u306b\u9650\u3063\u3066\u3001\u305d\u306e\u53d6\u5f97\u306e\u6642\u306b\u304a\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u53c8\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u96f6\u3068\u3057\u3001\u305d\u306e\u53d6\u5f97\u5f8c\u306b\u8ffd\u52a0\u53d6\u5f97\u3057\u305f\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u5bfe\u8c61\u682a\u5f0f\u3067\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u53c8\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u8a08\u7b97\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u4ee5\u5916\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u5404\u8ffd\u52a0\u53d6\u5f97\u306e\u6642\u306b\u304a\u3051\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u53c8\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3066\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53d6\u6271\u3044\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u8da3\u65e8\u8aac\u660e\u3067\u306f\u300c\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u5bfe\u8c61\u682a\u5f0f\u306f\u3001\u901a\u7b97\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u767a\u751f\u65e5\u307e\u3067\u306b\u6bb5\u968e\u7684\u306b\u53d6\u5f97\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u53d6\u5f97\u306e\u521d\u671f\u6bb5\u968e\u306b\u304a\u3051\u308b\u682a\u5f0f\u306e\u4fdd\u6709\u5272\u5408\u304c\u4f4e\u3044\u53c8\u306f\u682a\u5f0f\u306e\u53d6\u5f97\u6642\u671f\u304c\u53e4\u3044\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u6642\u306b\u304a\u3051\u308b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u8a08\u7b97\u304c\u56f0\u96e3\u306a\u5834\u5408\u304c\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u6642\u306b\u304a\u3044\u3066\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u304c\u6709\u3059\u308b\u8cc7\u7523\u82e5\u3057\u304f\u306f\u8ca0\u50b5\u306e\u5185\u8a33\u304c\u4e0d\u660e\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f97\u6642\u306b\u5f53\u8a72\u8cc7\u7523\u82e5\u3057\u304f\u306f\u8ca0\u50b5\u306e\u6642\u4fa1\u8a55\u4fa1\u3092\u3057\u3066\u304a\u3089\u305a\u6539\u3081\u3066\u6642\u4fa1\u8a55\u4fa1\u3092\u3059\u308b\u305f\u3081\u306e\u57fa\u790e\u8cc7\u6599\u3082\u306a\u3044\u5834\u5408\u53c8\u306f\u305d\u306e\u53d6\u5f97\u6642\u306b\u304a\u3051\u308b\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u82e5\u3057\u304f\u306f\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u3092\u628a\u63e1\u3067\u304d\u306a\u3044\u5834\u5408\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u300c\u672c\u901a\u9054\u306f\u3001\u4e0a\u8a18\uff14\u306e\u3088\u3046\u306a\u4e8b\u60c5\u3092\u8003\u616e\u3057\u305f\u53d6\u6271\u3044\u3067\u3042\u308b\u304b\u3089\u3001\u610f\u56f3\u7684\u306b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u96f6\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u672c\u901a\u9054\u306e\u53d6\u6271\u3044\u306e\u9069\u7528\u306f\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002\u4f8b\u3048\u3070\u3001\u672c\u901a\u9054\u306e\u6ce8\u66f8\uff11\u306b\u5b9a\u3081\u308b\u3088\u3046\u306b\u3001\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u6642\u306b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u306f\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u304c\u8a08\u7b97\u3055\u308c\u308b\uff08\u3064\u307e\u308a\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u52a0\u7b97\u3067\u304d\u308b\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c\u6e1b\u5c11\u3059\u308b\uff09\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u305f\u3081\u3001\u3053\u308c\u3092\u96f6\u3068\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u4e0a\u306e\u5f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style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: 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5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u4f01\u696d\u4f1a\u8a08\u306b\u304a\u3044\u3066\u306f\u3001\u9023\u7d50\u5b50\u4f1a\u793e\u5316\u306b\u969b\u3057\u5b50\u4f1a\u793e\u306e\u500b\u5225\u8ca1\u52d9\u8af8\u8868\u4e0a\u306e\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u6642\u4fa1\u8a55\u4fa1\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5b50\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u7b49\u304c\u5f53\u8a72\u5b50\u4f1a\u793e\u306e\u6c7a\u7b97\u65e5\u4ee5\u5916\u306e\u65e5\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u65e5\u306e\u524d\u5f8c\u3044\u305a\u308c\u304b\u306e\u6c7a\u7b97\u65e5\u306b\u682a\u5f0f\u306e\u53d6\u5f97\u7b49\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u6642\u4fa1\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u3053\u306e\u3088\u3046\u306a\u4f1a\u8a08\u4e0a\u306e\u53d6\u6271\u3044\u3082\u8e0f\u307e\u3048\u3001\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u5bfe\u8c61\u682a\u5f0f\u306e\u53d6\u5f97\u65e5\u304c\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u6c7a\u7b97\u65e5\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u5f53\u8a72\u5bfe\u8c61\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u6642\u306e\u76f4\u524d\u306e\u6708\u6b21\u6c7a\u7b97\u671f\u9593\u53c8\u306f\u4f1a\u8a08\u671f\u9593\u306e\u7d42\u4e86\u306e\u65e5\u306b\u5f53\u8a72\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u304c\u6709\u3059\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u540c\u65e5\u306b\u304a\u3051\u308b\u4fa1\u984d\uff08\u6642\u4fa1\uff09\u3092\u57fa\u790e\u3068\u3057\u3066\u8abf\u6574\u52d8\u5b9a\u5bfe\u5fdc\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002<\/li>\n<li>\u307e\u305f\u3001\u901a\u9054\u3067\u4f8b\u793a\u3059\u308b\u65e5\u4ee5\u5916\u306e\u65e5\u3068\u3057\u3066\u3001<span 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style=\"text-decoration: underline;\">\u58f2\u4e0a\u9664\u5916\u3084\u67b6\u7a7a\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306b\u4f34\u3046\u8ffd\u5fb4\u7a0e\u984d\u306f\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u5f53\u521d\u7533\u544a\u7a0e\u984d\u63a7\u9664\u984d\u56fa\u5b9a\u63aa\u7f6e\u53ca\u3073\u9032\u884c\u5e74\u5ea6\u8abf\u6574\u63aa\u7f6e\u306e\u4ed5\u7d44\u307f\u3092\u5229\u7528\u3057\u305f\u96a0\u853d\u4eee\u88c5\u884c\u70ba\u3068\u307e\u3067\u306f\u3044\u3048\u306a\u3044\u305f\u3081\u3001\u540c\u53f7\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\uff08\u3059\u306a\u308f\u3061\u3001\u5f53\u521d\u7533\u544a\u7a0e\u984d\u63a7\u9664\u984d\u56fa\u5b9a\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\uff09\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b<\/span>\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #006400;\">\u25ce<\/span>\u3000\u3010\u65b0\u8a2d\u301116\uff0d\uff13\uff0d51\uff08\u9032\u884c\u5e74\u5ea6\u8abf\u6574\u898f\u5b9a\u306e\u9069\u7528\u306b\u4fc2\u308b\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\u306e\u610f\u7fa9\u7b49\uff09<\/h4>\n<p>\u672c\u901a\u9054\u306e\uff08\uff11\uff09\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u7b2c 69 \u6761\u7b2c 18 \u9805\u53c8\u306f\u7b2c 19 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/220624\/pdf\/22.pdf#page=3\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260058\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5.png\" alt=\"\" width=\"2193\" height=\"1109\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5.png 2193w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5-300x152.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5-1024x518.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5-768x388.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5-1536x777.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5-2048x1036.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/11\/gkisairei1-5-600x303.png 600w\" sizes=\"(max-width: 2193px) 100vw, 2193px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u672c\u6587\uff08\uff11\uff09\u306e\u6ce8\u66f8\u306b\u3064\u3044\u3066\u3001\u300c\u4f8b\u3048\u3070\u3001\uff13\u6708\u6c7a\u7b97\u3067\u3042\u308b\u901a\u7b97\u6cd5\u4eba\u304c\u3001\uff38\u5e74\uff13\u6708\u671f\u306e\u7a0e\u984d\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u3001X1\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089X1\u5e74\uff13\u6708\u671f\u306e\u6cd5\u5b9a\u7533\u544a\u671f\u9650\uff08\u7533\u544a\u671f\u9650\u304c\uff12\u6708\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306fX1\u5e74\uff17\u6708\u672b\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u8aa4\u308a\u304c\u3042\u308b\u3053\u3068\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5224\u660e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308bX2\u5e74\uff13\u6708\u671f\u3067\u306f\u306a\u304f\u3001X1\u5e74\uff13\u6708\u671f\u3092\u5bfe\u8c61\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u65e9\u671f\u306b\u9032\u884c\u5e74\u5ea6\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3092\u671b\u3080\u6cd5\u4eba\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3068\u3053\u308d\u3001\u904e\u53bb\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u8aa4\u308a\u3092\u53ef\u53ca\u7684\u901f\u3084\u304b\u306b\u662f\u6b63\u3059\u308b\u3053\u3068\u306b\u7279\u6bb5\u306e\u5f0a\u5bb3\u3082\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u304c\u3053\u306e\u3088\u3046\u306a\u51e6\u7406\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u51e6\u7406\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002\u300d\u3068\u3057\u3066\u305d\u306e\u4f8b\u793a\u3068\u8da3\u65e8\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff14\u5e7411\u670811\u65e5\u306b\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u300c\u7533\u544a\u66f8\u5225\u8868\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09\u300d\u3001\u300c\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u53ca\u3073\u300c\u707d\u5bb3\u640d\u5931\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u66f8\u300d\u306e\u8a18\u8f09\u4f8b\uff08\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u9069\u7528\u6cd5\u4eba\u7528\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[343,428,402,514],"backnumber":[],"series":[729],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 10:06:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260053"}],"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=260053"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260053\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260053"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260053"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}