{"id":260107,"date":"2022-12-01T10:11:56","date_gmt":"2022-12-01T01:11:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260107"},"modified":"2022-12-01T09:33:38","modified_gmt":"2022-12-01T00:33:38","slug":"law-537","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/law-537\/","title":{"rendered":"\u96fb\u5b50\u66f8\u985e\u306e\u6cd5\u5f8b\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u96fb\u5b50\u5951\u7d04\u306b\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u96fb\u5b50\u66f8\u985e<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #666699;\">\u6cd5\u5f8b\u5b9f\u52d9<\/span>\uff31\uff06\uff21<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u96fb\u5b50\u5951\u7d04\u306b\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u304b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u6cd5\u4eba \u54b2\u304f\u3084\u3053\u306e\u82b1\u6cd5\u5f8b\u4e8b\u52d9\u6240<br \/>\n\u5f01\u8b77\u58eb\u3000<strong>\u6c60\u5185\u3000\u5eb7\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #4682b4; background-color: #dfecf9; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h4>\n<p>\u96fb\u5b50\u5951\u7d04\u306b\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3057\u305f\u5f8c\u3001\u96fb\u5b50\u5951\u7d04\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u6587\u66f8\u306b\u306f\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<h4 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffeefe; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h4>\n<p>\u96fb\u5b50\u5951\u7d04\u306b\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3057\u305f\u5f8c\u3001\u96fb\u5b50\u5951\u7d04\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u6587\u66f8\u306b\u3082\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px;\"><span style=\"color: #b22222;\">&#x2714;<\/span><\/span>\u3000<span style=\"color: #333399;\">\uff4b\uff45\uff59\uff57\uff4f\uff52\uff44<\/span><\/strong><\/p>\n<p><strong>\u300c\u5370\u7d19\u7a0e\u300d\u3001\u300c\u6587\u66f8\u300d\u3001\u300c\u8ab2\u7a0e\u4e8b\u9805\u300d<\/strong><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u25cf <\/span><span style=\"color: #4682b4;\">\u25cf <\/span><span style=\"color: #cd5c5c;\">\u25cf <\/span><span style=\"color: #4682b4;\">\u25cf<\/span> \u89e3 \u8aac <span style=\"color: #cd5c5c;\">\u25cf <\/span><\/strong><strong><span style=\"color: #4682b4;\">\u25cf <\/span><span style=\"color: #cd5c5c;\">\u25cf <\/span><span style=\"color: #4682b4;\">\u25cf<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5370\u7d19\u7a0e\u306e\u57fa\u672c<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4e3b\u306b\u4f01\u696d\u306e\u62c5\u5f53\u8005\u5411\u3051\u306b\u3001\u5370\u7d19\u7a0e\u306b\u3064\u3044\u3066\u57fa\u672c\u7684\u4e8b\u9805\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u3068\u306f\u3001\u7d4c\u6e08\u53d6\u5f15\u306b\u4f34\u3063\u3066\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u300c\u6587\u66f8\u300d\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u306b\u3001\u5370\u7d19\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u305d\u306e\u300c\u6587\u66f8\u300d\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u5370\u7d19\u7a0e\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7533\u544a\u3057\u3066\u7a0e\u3092\u7d0d\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u5370\u7d19\u3092\u8cfc\u5165\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u304c\u304b\u304b\u308b\u6587\u66f8\u3068\u8a00\u3048\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u304b\u3089<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u306e\uff13\u3064\u306e\u6761\u4ef6\u3059\u3079\u3066\u3092\u5145\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u5370\u7d19\u7a0e\u6cd5\uff13\u6761\uff11\u9805\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi01\/02.htm\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\u6761<\/a>\uff09\u3002\u9006\u306b\uff13\u3064\u306e\u6761\u4ef6\u306e\u3046\u3061\uff11\u3064\u3067\u3082\u5145\u305f\u3055\u306a\u3044\u5834\u5408\u3001\u5370\u7d19\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3002\u4ee5\u4e0b\u3067\u306f\u3001\u6761\u4ef6\u3054\u3068\u306b\u9806\u756a\u306b\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3057\u3066\u3044\u3053\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8\u306e\uff13\u3064\u306e\u6761\u4ef6<\/strong><\/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><strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2460<\/span><\/strong>\uff1a\u5370\u7d19\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f20\u7a2e\u985e\u306e\u6587\u66f8\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/li>\n<li><strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2461<\/span><\/strong>\uff1a\u5f53\u4e8b\u8005\u306e\u9593\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u4e8b\u9805\u3092\u8a3c\u660e\u3059\u308b\u76ee\u7684\u3067\u4f5c\u6210\u3055\u308c\u305f\u6587\u66f8\u3067\u3042\u308b\u3053\u3068<\/li>\n<li><strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2462<\/span><\/strong>\uff1a\u5370\u7d19\u7a0e\u6cd5\u306b\u3088\u308a\u5370\u7d19\u7a0e\u3092\u8ab2\u3055\u308c\u306a\u3044\u975e\u8ab2\u7a0e\u6587\u66f8\u3067\u306a\u3044\u3053\u3068<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6761\u4ef6<span style=\"color: #b22222;\">\u2460<\/span>\uff1a\u5370\u7d19\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f20\u7a2e\u985e\u306e\u6587\u66f8\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/strong><\/h4>\n<p><strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u306e\u5370\u7d19\u7a0e\u6cd5\u306b\u5b9a\u3081\u3089\u308c\u305f20\u7a2e\u985e\u306e\u6587\u66f8\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/inshi\/pdf\/zeigaku_ichiran_r0204.pdf\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868<\/a>\u3092\u307f\u308c\u3070\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u5370\u7d19\u7a0e\u304c\u304b\u304b\u308b\u6587\u66f8\u304c20\u7a2e\u985e\u306b\u5206\u985e\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u306b\uff11\u304b\u308920\u307e\u3067\u9806\u756a\u306b\u756a\u53f7\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3002\u5b9f\u52d9\u3067\u306f\u3001\u300c\uff11\u53f7\u6587\u66f8\u300d\u3001\u300c\uff12\u53f7\u6587\u66f8\u300d\u306a\u3069\u3068\u547c\u3070\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6761\u4ef6<span style=\"color: #b22222;\">\u2461<\/span>\uff1a\u5f53\u4e8b\u8005\u306e\u9593\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u4e8b\u9805\u3092\u8a3c\u660e\u3059\u308b\u76ee\u7684\u3067\u4f5c\u6210\u3055\u308c\u305f\u6587\u66f8\u3067\u3042\u308b\u3053\u3068<\/strong><\/h4>\n<p><strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u306e\u300c\u8ab2\u7a0e\u4e8b\u9805\u300d\u3068\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u306e20\u7a2e\u985e\u306e\u6587\u66f8\u306b\u3088\u308a\u8a3c\u660e\u3055\u308c\u308b\u3079\u304d\u4e8b\u9805\u3092\u610f\u5473\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/inshi01\/02.htm\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff12\u6761<\/a>\uff09\u3002\u4f8b\u3048\u3070\u3001\u304a\u91d1\u306e\u8cb8\u3057\u501f\u308a\u306e\u969b\u306b\u4f5c\u6210\u3055\u308c\u308b\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\uff08\uff11\u53f7\u6587\u66f8\uff09\u306e\u8ab2\u7a0e\u4e8b\u9805\u306f\u3001\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u4e8b\u5b9f\u3067\u3042\u308b\u3002<\/p>\n<p>\u5951\u7d04\u304c\u6210\u7acb\u3057\u305f\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u3001\u5951\u7d04\u66f8\u3092\u4f5c\u308b\u5834\u5408\u3001<span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\u306e\u6761\u4ef6\u3092\u5145\u305f\u3059\u3068\u8003\u3048\u3066\u3088\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6761\u4ef6<span style=\"color: #b22222;\">\u2462<\/span>\uff1a\u5370\u7d19\u7a0e\u6cd5\u306b\u3088\u308a\u5370\u7d19\u7a0e\u3092\u8ab2\u3055\u308c\u306a\u3044\u975e\u8ab2\u7a0e\u6587\u66f8\u3067\u306a\u3044\u3053\u3068<\/strong><\/h4>\n<p><strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2462<\/span><\/strong>\u306e\u5370\u7d19\u7a0e\u6cd5\u306b\u3088\u308a\u5370\u7d19\u7a0e\u3092\u8ab2\u3055\u308c\u306a\u3044\u6587\u66f8\u3092\u300c\u975e\u8ab2\u7a0e\u6587\u66f8\u300d\u3068\u3044\u3046\u3002<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/inshi\/pdf\/zeigaku_ichiran_r0204.pdf\" target=\"_blank\" rel=\"noopener\">\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868<\/a>\u306e\u4e00\u756a\u53f3\u5074\u306e\u6b04\u306b\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u975e\u8ab2\u7a0e\u6587\u66f8\u306e\u4ee3\u8868\u4f8b\u304c\u8f09\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300117\u53f7\u6587\u66f8\uff08\u53d7\u53d6\u66f8\uff09\u306e\u975e\u8ab2\u7a0e\u6587\u66f8\u306e\u4f8b\u3068\u3057\u3066\u3001\u300c\u8a18\u8f09\u3055\u308c\u305f\u53d7\u53d6\u91d1\u984d\u304c\uff15\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3053\u3068\u304b\u3089\uff15\u4e07\u5186\u672a\u6e80\u306e\u9818\u53ce\u66f8\u306f\u975e\u8ab2\u7a0e\u6587\u66f8\u3067\u3042\u308a\u3001\u5370\u7d19\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3092\u3057\u305f\u5834\u5408\u3001\u5370\u7d19\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/strong><\/h4>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u96fb\u5b50\u5951\u7d04\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u5951\u7d04\u3092\u3057\u305f\u5834\u5408\u3001<strong>\uff11<\/strong>\u306e\u6761\u4ef6<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\uff5e<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u306e\u3059\u3079\u3066\u306b\u5f53\u3066\u306f\u307e\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u300c\u6587\u66f8\u300d\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u5370\u7d19\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3002<\/p>\n<p>\u5370\u7d19\u7a0e\u306f\u3001\u7d19\u306e\u5951\u7d04\u3092\u5bfe\u8c61\u306b\u3059\u308b\u7a0e\u91d1\u306a\u306e\u3067\u3001\u96fb\u5b50\u5951\u7d04\uff08\u7d19\u3092\u5229\u7528\u305b\u305a\u96fb\u78c1\u7684\u8a18\u9332\u304c\u4f5c\u6210\u3055\u308c\u308b\u5951\u7d04\uff09\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u306e\u3060\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u30012005\u5e74\uff13\u670815\u65e5\u306e\u56fd\u4f1a\u7b54\u5f01\uff08<a title=\"\u53c2\u8b70\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.sangiin.go.jp\/japanese\/joho1\/kousei\/syuisyo\/162\/touh\/t162009.htm\" target=\"_blank\" rel=\"noopener\">\u5185\u95a3\u53c2\u8cea162\u7b2c\uff19\u53f7<\/a>\uff09\u30842021\u5e74\uff16\u6708\uff11\u65e5\u306e\u56fd\u4f1a\u7b54\u5f01\uff08<a title=\"\u56fd\u4f1a\u4f1a\u8b70\u9332\u691c\u7d22\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kokkai.ndl.go.jp\/#\/detail?minId=120414889X02320210601&amp;spkNum=84&amp;current=9\" target=\"_blank\" rel=\"noopener\">\u7b2c204\u56de\u56fd\u4f1a\u3000\u53c2\u8b70\u9662<\/a>\uff09\u3067\u3082\u7e70\u308a\u8fd4\u3057\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u96fb\u5b50\u5951\u7d04\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u3001\u4f01\u696d\u306b\u3068\u3063\u3066\u5370\u7d19\u7a0e\u524a\u6e1b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3002\u3069\u306e\u7a0b\u5ea6\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u304b\u306f\u3001\u5951\u7d04\u306e\u4ef6\u6570\u3068\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u91d1\u984d\u306b\u3088\u308a\u6c7a\u307e\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u30664,000\u5186\u3060<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002\uff11\u30f6\u6708\u9593\u306b10\u4ef6\u3001\u65b0\u898f\u53d6\u5f15\u5148\u3068\u53d6\u5f15\u57fa\u672c\u5951\u7d04\u66f8\u3092\u66f8\u9762\u3067\u53d6\u308a\u4ea4\u308f\u3059\u4f01\u696d\u306e\u5834\u5408\u3001\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u306f\u5e74\u959348\u4e07\u5186\u3068\u306a\u308b\u3002\u65b0\u898f\u5951\u7d04\u306e\u4ef6\u6570\u304c\u591a\u3044\u4f01\u696d\u306f\u3001\u96fb\u5b50\u5316\u306b\u3088\u308b\u5370\u7d19\u7a0e\u524a\u6e1b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3068\u8a00\u3048\u308b\u3060\u308d\u3046\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7104.htm\" target=\"_blank\" rel=\"noopener\">No.7104\u3000\u7d99\u7d9a\u7684\u53d6\u5f15\u306e\u57fa\u672c\u3068\u306a\u308b\u5951\u7d04\u66f8<\/a>\u300d<\/span><\/p>\n<p>\u307e\u305f\u5370\u7d19\u7a0e\u306e\u8ca0\u62c5\u306f\u3001\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u306b\u6bd4\u4f8b\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308b\u3002\u4f8b\u3048\u3070\u4e0d\u52d5\u7523\u58f2\u8cb7\u306b\u304a\u3044\u3066\u30012,000\u4e07\u5186\u306e\u571f\u5730\u3092\u53d6\u5f15\u3059\u308b\u5834\u5408\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306f\uff11\u4e07\u5186\u3060\u304c\u3001\uff12\u5104\u5186\u306e\u571f\u5730\u3092\u53d6\u5f15\u3059\u308b\u5834\u5408\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306f\uff16\u4e07\u5186\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002\uff11\u56de\u5f53\u305f\u308a\u306e\u53d6\u5f15\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5951\u7d04\u306e\u5834\u5408\u3082\u3001\u96fb\u5b50\u5316\u306b\u3088\u308b\u5370\u7d19\u7a0e\u524a\u6e1b\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u3068\u8a00\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7108.htm\" target=\"_blank\" rel=\"noopener\">No.7108\u3000\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u3001\u5efa\u8a2d\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/a>\u300d<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3057\u305f\u5f8c\u3001\u96fb\u5b50\u5951\u7d04\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u96fb\u5b50\u30e1\u30fc\u30eb\u3084\u96fb\u5b50\u5951\u7d04\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u3066\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u5f8c\u306b\u3001PDF\u3084Word\u7b49\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u5834\u5408\u3001\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3048\u3070\u3001\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3057\u305f\u5f8c\u3001\u81ea\u793e\u306e\u63a7\u3048\u3068\u3057\u3066\u5951\u7d04\u66f8\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u3068\u3057\u3066\u3082\u5370\u7d19\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\u3002<\/p>\n<p>\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u5370\u7d19\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u5f53\u4e8b\u8005\u306e\u9593\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u4e8b\u9805\u3092\u8a3c\u660e\u3059\u308b\u76ee\u7684\u3067\u4f5c\u6210\u3055\u308c\u305f\u6587\u66f8\u3067\u3042\u308b\uff08<strong>\u6761\u4ef6<span style=\"color: #b22222;\">\u2461<\/span><\/strong>\uff09\u3002\u5951\u7d04\u6210\u7acb\u5f8c\u306b\u5951\u7d04\u66f8\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u6587\u66f8\u306f\u63a7\u3048\u3067\u3042\u308a\u3001\u5951\u7d04\u306e\u6210\u7acb\u3092\u8a3c\u660e\u3059\u308b\u76ee\u7684\u3067\u4f5c\u6210\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3057\u305f\u5f8c\u3001\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u6587\u66f8\u306f\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u306e\u3060\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3067\u3082\u300c\u30d5\u30a1\u30af\u30b7\u30df\u30ea\u3084\u96fb\u5b50\u30e1\u30fc\u30eb\u3092\u53d7\u4fe1\u3057\u305f\u8cb8\u4ed8\u4eba\u304c\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3057\u305f\u6587\u66f8\u306f\u3001\u30b3\u30d4\u30fc\u3057\u305f\u6587\u66f8\u3068\u540c\u69d8\u306e\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u8ab2\u7a0e\u6587\u66f8\u3068\u3057\u3066\u306f\u53d6\u308a\u6271\u308f\u308c\u307e\u305b\u3093\u3002\u300d\u3068\u306e\u56fd\u7a0e\u5e81\u306e\u89e3\u91c8\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/inshi\/5111\/01.htm\" target=\"_blank\" rel=\"noopener\">\u30b3\u30df\u30c3\u30c8\u30e1\u30f3\u30c8\u30e9\u30a4\u30f3\u5951\u7d04\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3059\u308b\u6587\u66f8\u306b\u5bfe\u3059\u308b\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044<\/a>\u300d<\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u96fb\u5b50\u66f8\u985e\u306e\u6cd5\u5f8b\u5b9f\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u96fb\u5b50\u5951\u7d04\u306b\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u96fb\u5b50\u5951\u7d04\u3067\u5951\u7d04\u3057\u305f\u5f8c\u3001\u96fb\u5b50\u5951\u7d04\u306e\u30c7\u30fc\u30bf\u3092\u5370\u5237\u3057\u305f\u6587\u66f8\u306b\u306f\u5370\u7d19\u7a0e\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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":[169,292],"tags":[511,445,516],"backnumber":[2198],"series":[2191],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-21 16:53:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260107"}],"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=260107"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260107\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260107"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260107"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}