{"id":260601,"date":"2023-01-05T17:20:27","date_gmt":"2023-01-05T08:20:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260601"},"modified":"2023-01-05T20:11:04","modified_gmt":"2023-01-05T11:11:04","slug":"corporation-report-179","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-179\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u8cea\u306e\u5411\u4e0a\u3068\u91cf\u306e\u5897\u52a0\u3092\u76ee\u6307\u3059\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u6539\u6b63\uff5e\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u8cea\u306e\u5411\u4e0a\u3068\u91cf\u306e\u5897\u52a0\u3092\u76ee\u6307\u3059\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u6539\u6b63<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u7fbd\u67f4\u3000\u7814\u543e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6539\u6b63\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e7412\u670823\u65e5\uff08\u91d1\uff09\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/20221223taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145\u3068\u5ef6\u9577\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u7814\u7a76\u958b\u767a\u6295\u8cc7\u3092\u901a\u3058\u305f\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u793e\u4f1a\u8ab2\u984c\u3092\u6210\u9577\u306e\u30a8\u30f3\u30b8\u30f3\u3078\u3068\u8ee2\u63db\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6211\u304c\u56fd\u306e\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u4f38\u3073\u7387\u306f\u4ed6\u306e\u4e3b\u8981\u56fd\u306b\u6bd4\u3057\u3066\u4f4e\u3044\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3066\u304d\u305f\u3002\u307e\u305f\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3068\u306e\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u9ad8\u5ea6\u7814\u7a76\u4eba\u6750\u306e\u6d3b\u7528\u3082\u6b27\u7c73\u306b\u6bd4\u3057\u3066\u5341\u5206\u306b\u9032\u3093\u3067\u3044\u306a\u3044\u3053\u3068\u3082\u6307\u6458\u3055\u308c\u3066\u304d\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e3b\u3068\u3057\u3066\u6b21\u306e\uff13\u3064\u306e\u89b3\u70b9\u304b\u3089\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u306a\u304a\u3001\u5f93\u6765\u306e\u63a7\u9664\u7387\u306e\u4e0a\u9650\u5f15\u4e0a\u3052\u3001\u63a7\u9664\u4e0a\u9650\u30fb\u63a7\u9664\u7387\u306e\u4e0a\u4e57\u63aa\u7f6e\u306e\u6642\u9650\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\uff13\u5e74\u9593\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u4e00\u822c\u578b\u306e\u63a7\u9664\u4e0a\u9650\u53ca\u3073\u63a7\u9664\u7387\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u53ca\u3073\u9ad8\u5ea6\u7814\u7a76\u4eba\u6750\u306e\u6d3b\u7528\u3092\u4fc3\u3059\u63aa\u7f6e\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u306e\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e00\u822c\u578b\u306e\u63a7\u9664\u4e0a\u9650\u53ca\u3073\u63a7\u9664\u7387\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u7dad\u6301\u30fb\u62e1\u5927\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u6e1b\u5272\u5408\u306b\u5fdc\u3058\u3066\u63a7\u9664\u4e0a\u9650\u304c\u5909\u52d5\u3059\u308b\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u63a7\u9664\u7387\u306e\u50be\u304d\u3092\u898b\u76f4\u3059\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002\u306a\u304a\u3001\u6642\u9650\u63aa\u7f6e\uff08\u63a7\u9664\u7387\u306e\u4e0a\u9650\u5f15\u4e0a\u3052\u3001\u63a7\u9664\u4e0a\u9650\u30fb\u63a7\u9664\u7387\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u671f\u9650\u304c\uff13\u5e74\u9593\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u73fe\u884c\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u63a7\u9664\u4e0a\u9650\u306f25\uff05\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u7814\u7a76\u958b\u767a\u306b\u7a4d\u6975\u7684\u306a\u4f01\u696d\u306e\u3088\u3046\u306b\u7a0e\u984d\u63a7\u9664\u4e0a\u9650\u306b\u5230\u9054\u3057\u305f\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u66f4\u306a\u308b\u7814\u7a76\u958b\u767a\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4e0e\u3048\u308b\u305f\u3081\u306b\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u6e1b\u7387\u306b\u5fdc\u3058\u7a0e\u984d\u63a7\u9664\u306e\u4e0a\u9650\u984d\u304c\u6b21\u306e\u3088\u3046\u306b\u5909\u52d5\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2023\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=21\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260602 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-1.png\" alt=\"\" width=\"1223\" height=\"793\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-1.png 1223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-1-300x195.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-1-1024x664.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-1-768x498.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-1-600x389.png 600w\" sizes=\"(max-width: 1223px) 100vw, 1223px\" \/><\/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\u203b\uff09<\/span>\u3000\u7d4c\u6e08\u7523\u696d\u7701\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\uff082023\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2023\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=21\" target=\"_blank\" rel=\"noopener\">P20<\/a>\u3088\u308a<\/span><\/p>\n<p>\u307e\u305f\u3001\u7814\u7a76\u958b\u767a\u8cbb\u3092\u5897\u52a0\u3055\u305b\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4e0e\u3048\u3089\u308c\u308b\u3088\u3046\u306b\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u6e1b\u7387\u306b\u5fdc\u3058\u305f\u7a0e\u984d\u63a7\u9664\u7387\u306e\u30ab\u30fc\u30d6\u3092\u3001\u6b21\u306e\u3088\u3046\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2023\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=21\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260603 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-2.png\" alt=\"\" width=\"1131\" height=\"739\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-2.png 1131w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-2-300x196.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-2-1024x669.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-2-768x502.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-2-600x392.png 600w\" sizes=\"(max-width: 1131px) 100vw, 1131px\" \/><\/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\u203b\uff09<\/span>\u3000\u7d4c\u6e08\u7523\u696d\u7701\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\uff082023\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2023\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=21\" target=\"_blank\" rel=\"noopener\">P20<\/a>\u3088\u308a<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u53ca\u3073\u9ad8\u5ea6\u7814\u7a76\u4eba\u6750\u306e\u6d3b\u7528\u3092\u4fc3\u3059\u63aa\u7f6e\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u5e45\u5e83\u3044\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u3068\u306e\u5171\u540c\u7814\u7a76\u30fb\u59d4\u8a17\u7814\u7a76\u3092\u4fc3\u3059\u305f\u3081\u3001\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u3046\u3061\u7814\u7a76\u958b\u767a\u578b\u30d9\u30f3\u30c1\u30e3\u30fc\u306e\u7bc4\u56f2\u3092\u5927\u5e45\u306b\u62e1\u5927\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u304c\u8a8d\u5b9a\u3057\u305f\u30d9\u30f3\u30c1\u30e3\u30fc\u30d5\u30a1\u30f3\u30c9\u304b\u3089\u51fa\u8cc7\u3092\u53d7\u3051\u305f\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u7b49\u3092\u7814\u7a76\u958b\u767a\u578b\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u6b21\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u3046\u3061\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306e\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\uff08\u4ea4\u4ed8\u624b\u7d9a\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u6b21\u306e\u3068\u304a\u308a\uff09\u3092\u53d7\u3051\u305f\u3082\u306e\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u3053\u308c\u306b\u3088\u3063\u3066\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f01\u696d\u304c\u7d04200\u793e\u304b\u30892,000\u793e\u4ee5\u4e0a\u306b\u5897\u3048\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u8a2d\u7acb15\u5e74\u672a\u6e80\uff08\u8a2d\u7acb10\u5e74\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u55b6\u696d\u8d64\u5b57\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u58f2\u4e0a\u9ad8\u7814\u7a76\u958b\u767a\u8cbb\u5272\u540810\uff05\u4ee5\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u3092\u76ee\u7684\u3068\u3059\u308b\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306e\u51fa\u8cc7\u5148\u53c8\u306f\u7814\u7a76\u958b\u767a\u6cd5\u4eba\u306e\u51fa\u8cc7\u5148<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u672a\u4e0a\u5834\u306e\u682a\u5f0f\u4f1a\u793e\u304b\u3064\u4ed6\u306e\u4f1a\u793e\u306e\u5b50\u4f1a\u793e\u3067\u306f\u306a\u3044\u3082\u306e\u3000\u7b49<\/p>\n<\/div>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2023\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=22\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260604 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3.png\" alt=\"\" width=\"1973\" height=\"589\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3.png 1973w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3-300x90.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3-1024x306.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3-768x229.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3-1536x459.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/sokuho-r5taikokenkyu1-3-600x179.png 600w\" sizes=\"(max-width: 1973px) 100vw, 1973px\" \/><\/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\u203b\uff09<\/span>\u3000\u7d4c\u6e08\u7523\u696d\u7701\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\uff082023\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2023\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=22\" target=\"_blank\" rel=\"noopener\">P21<\/a>\u3088\u308a<\/span><\/p>\n<p>\u8cea\u306e\u9ad8\u3044\u7814\u7a76\u958b\u767a\u3092\u4fc3\u9032\u3057\u3001\u9769\u65b0\u7684\u306a\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u751f\u307f\u51fa\u3059\u89b3\u70b9\u304b\u3089\u3001\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306e\u985e\u578b\u306e\uff11\u3064\u306b\u3001\u535a\u58eb\u53f7\u53d6\u5f97\u8005\u53ca\u3073\u5916\u90e8\u7814\u7a76\u8005\u3092\u96c7\u7528\u3057\u305f\u5834\u5408\u306b\u4fc2\u308b\u4eba\u4ef6\u8cbb\uff08\u5de5\u696d\u5316\u7814\u7a76\u3092\u9664\u304f\uff09\u306e\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3046\u8005\u306e\u4eba\u4ef6\u8cbb\u306b\u5360\u3081\u308b\u5272\u5408\u3092\u5bfe\u524d\u5e74\u5ea6\u6bd4\u3067\uff13\uff05\u4ee5\u4e0a\u5897\u52a0\u3059\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u4eba\u4ef6\u8cbb\u306e20\uff05\u3092\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u304c\u65b0\u305f\u306b\u5275\u8a2d\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u30b5\u30fc\u30d3\u30b9\u958b\u767a\u306b\u95a2\u3057\u3066\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u30bb\u30f3\u30b5\u30fc\u7b49\u3092\u6d3b\u7528\u3057\u3066\u81ea\u52d5\u7684\u306b\u5927\u91cf\u306e\u30c7\u30fc\u30bf\u3092\u53ce\u96c6\u3059\u308b\u3053\u3068\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u305f\u304c\u3001\u65b0\u305f\u306a\u30b5\u30fc\u30d3\u30b9\u958b\u767a\u3092\u4fc3\u3059\u305f\u3081\u3001\u65e2\u5b58\u30c7\u30fc\u30bf\uff08\u4f01\u696d\u304c\u65e2\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u30d3\u30c3\u30b0\u30c7\u30fc\u30bf\uff09\u3092\u6d3b\u7528\u3059\u308b\u5834\u5408\u3082\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u3067\u5bfe\u8c61\u306b\u542b\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u6027\u80fd\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u306a\u3044\u958b\u767a\u696d\u52d9\u306b\u3064\u3044\u3066\u8003\u6848\u3055\u308c\u305f\u30c7\u30b6\u30a4\u30f3\u306b\u57fa\u3065\u304f\u8a2d\u8a08\u30fb\u8a66\u4f5c\u3067\u3042\u3063\u3066\u3082\u7a0e\u5236\u306e\u5bfe\u8c61\u306b\u542b\u3081\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u7a0e\u5236\u306e\u5bfe\u8c61\u3068\u3059\u308b\u7814\u7a76\u958b\u767a\u306e\u8cea\u3092\u9ad8\u3081\u3066\u3044\u304f\u305f\u3081\u3001\u6027\u80fd\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u306a\u3044\u3082\u306e\u306f\u3001\u5bfe\u8c61\u5916\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u4e0a\u8a18\u6539\u6b63\u306e\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u4ee4\u548c\uff14\u5e7412\u670823\u65e5\uff08\u91d1\uff09\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306b\u304a\u3044\u3066\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145\u3068\u5ef6\u9577\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002<br \/>\n\u7814\u7a76\u958b\u767a\u6295\u8cc7\u3092\u901a\u3058\u305f\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306f\u3001\u793e\u4f1a\u8ab2\u984c\u3092\u6210\u9577\u306e\u30a8\u30f3\u30b8\u30f3\u3078\u3068\u8ee2\u63db\u3059\u308b\u305f\u3081\u306b\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u6211\u304c\u56fd\u306e\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306e\u4f38\u3073\u7387\u306f\u4ed6\u306e\u4e3b\u8981\u56fd\u306b\u6bd4\u3057\u3066\u4f4e\u3044\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3066\u304d\u305f\u3002\u307e\u305f\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3068\u306e\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3084\u9ad8\u5ea6\u7814\u7a76\u4eba\u6750\u306e\u6d3b\u7528\u3082\u6b27\u7c73\u306b\u6bd4\u3057\u3066\u5341\u5206\u306b\u9032\u3093\u3067\u3044\u306a\u3044\u3053\u3068\u3082\u6307\u6458\u3055\u308c\u3066\u304d\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[509,726,454,510],"backnumber":[],"series":[2202],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:21:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260601"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=260601"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260601\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260601"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260601"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}