{"id":260865,"date":"2023-02-02T10:19:27","date_gmt":"2023-02-02T01:19:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260865"},"modified":"2025-09-30T09:20:39","modified_gmt":"2025-09-30T00:20:39","slug":"corporation-article-1183","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1183\/","title":{"rendered":"\u3014\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u3015\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u5927\u4f01\u696d\uff09\u300d\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\uff09\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong><span style=\"font-size: 13px;\">\u3014\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u3015<\/span><\/strong><\/span><br \/>\n<strong>\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3042\u305f\u3063\u3066\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u5927\u4f01\u696d\uff09\u300d<br \/>\n\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\uff09\u300d\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u65b0\u540d\u3000\u8cb4\u5247<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6539\u6b63\u4e8b\u9805\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u3001\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u306e\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u3044\u304f\u3064\u304b\u7559\u610f\u3059\u3079\u304d\u70b9\u304c\u3042\u308b\u3002\u672c\u9023\u8f09\u3067\u306f\u3001\u305d\u306e\u4e2d\u3067\u3082\u4e3b\u306a\u3082\u306e\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\u306f\u3001\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u5927\u4f01\u696d\uff09\u300d\u53ca\u3073\u300c\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\uff09\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#800080;\"><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u5927\u4f01\u696d\uff09<\/strong><\/h4>\n<p>\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u4eba\u304c\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u4e00\u5b9a\u4ee5\u4e0a\u5897\u52a0\u3055\u305b\u305f\u5834\u5408\u306b\u3001\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u4e00\u5b9a\u5272\u5408\u306b\u3064\u3044\u3066\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306b\u4e00\u5b9a\u306e\u5272\u5408\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u3001\u63a7\u9664\u9650\u5ea6\u984d\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\uff08\u5927\u4f01\u696d\uff09\u306b\u5bfe\u3057\u3066\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u65b0\u898f\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u4e00\u5b9a\u5272\u5408\u306e\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u300c\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u300d\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3082\u9078\u629e\u9069\u7528\u53ef\u80fd\uff09\u3068\u3057\u3066\u3044\u305f\u3002\u3057\u304b\u3057\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898b\u76f4\u3055\u308c\u305f\u4e0a\u3067\u3001\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u3068\u3057\u3066\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff11\u5e74\u9593\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000<span style=\"text-decoration: underline; color: #b22222;\">\u65b0\u898f<\/span>\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\u8981\u4ef6\u3092\u5ec3\u6b62\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u5897\u52a0\u8981\u4ef6\u306e\u5bfe\u8c61\u3092<span style=\"text-decoration: underline; color: #b22222;\">\u7d99\u7d9a<\/span>\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u623b\u3057\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u3068\u6bd4\u8f03\u3057\u3066<span style=\"text-decoration: underline; color: #b22222;\">\uff13\uff05<\/span>\u4ee5\u4e0a\u5897\u52a0\u3059\u308b\u3053\u3068\u3092\u8981\u4ef6\u3068\u3057\u3066\u8a2d\u5b9a\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u63a7\u9664\u7a0e\u984d\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u63a7\u9664\u7a0e\u984d\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u3014\u63a7\u9664\u7a0e\u984d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u63a7\u9664\u7a0e\u984d\u306e\u7b97\u5b9a\u5bfe\u8c61\u3092<span style=\"text-decoration: underline; color: #b22222;\">\u65b0\u898f<\/span>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304b\u3089\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\u984d\u306b\u623b\u3057\u3001\u7b97\u5b9a\u5f0f\u3092\u6b21\u306e\u901a\u308a\u5909\u66f4\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#CCFFFF;color:#000000;\">\u6539\u6b63\u524d<\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"text-decoration: underline; color: #b22222;\">\u65b0\u898f<\/span>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u00d7 15\uff05<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u5897\u52a0\u984d\u304c\u4e0a\u9650<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#FFCCCC;color:#000000;\">\u6539\u6b63\u5f8c<\/span><\/span><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u5897\u52a0\u984d \u00d7 15\uff05<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u4e0a\u4e57\u305b\u63aa\u7f6e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u27a4<\/span>\u3000\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5897\u52a0\u8981\u4ef6\u306b\u52a0\u3048\u3066\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u7d99\u7d9a<\/span>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\u8981\u4ef6\u3092\u8ffd\u52a0\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#CCFFFF;color:#000000;\">\u6539\u6b63\u524d<\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\u5897\u52a0\u7387 \u2267 20\uff05<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u63a7\u9664\u7387\u3092\uff15\uff05\u4e0a\u4e57\u305b<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#FFCCCC;color:#000000;\">\u6539\u6b63\u5f8c<\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\u5897\u52a0\u7387 \u2267 20\uff05<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u63a7\u9664\u7387\u3092\uff15\uff05\u4e0a\u4e57\u305b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000<span style=\"text-decoration: underline; color: #b22222;\">\u7d99\u7d9a<\/span>\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\u5897\u52a0\u7387 \u2267 \uff14\uff05<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u63a7\u9664\u7387\u309210\uff05\u4e0a\u4e57\u305b<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000<span style=\"color: #006400;\">\u2460<\/span>\u304b<span style=\"color: #006400;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u3060\u3051\u3067\u3082\u9069\u7528\u53ef\u80fd<\/span><\/p>\n<\/div>\n<p>\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff14\u5e74\uff13\u6708\u671f\u3068\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u3092\u6bd4\u8f03\u3059\u308b\u3068\u6b21\u306e\u8868\u306e\u901a\u308a\u3068\u306a\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\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260871\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1.png\" alt=\"\" width=\"1395\" height=\"939\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1.png 1395w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1-300x202.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1-1024x689.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1-768x517.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-1-1-600x404.png 600w\" sizes=\"(max-width: 1395px) 100vw, 1395px\" \/><\/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: #333399;\">\uff08\u203b\uff09<\/span>\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u306e\u5897\u52a0\u984d\u304c\u4e0a\u9650<\/span><\/p>\n<p>\u307e\u305f\u3001\u6b21\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5927\u4f01\u696d\u304c\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3044\u308f\u3086\u308b\u300c\u30de\u30eb\u30c1\u30b9\u30c6\u30fc\u30af\u30db\u30eb\u30c0\u30fc\u65b9\u91dd\u300d\u3092\u81ea\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u516c\u8868\u3057\u3001\u305d\u306e\u65e8\u3092\u7d4c\u6e08\u7523\u696d\u5927\u81e3\u306b\u5c4a\u3051\u51fa\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u3055\u308c\u305f\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<ul>\n<li>\u8cc7\u672c\u91d110\u5104\u5186\u4ee5\u4e0a <span style=\"text-decoration: underline;\">\u304b\u3064<\/span>\u00a0\u5f93\u696d\u54e1\u65701,000\u4eba\u4ee5\u4e0a<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u306f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\uff09<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u3082\u3001\u6b21\u306e\u3088\u3046\u306b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u4e0a\u3067\u3001\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u307e\u3067\uff11\u5e74\u9593\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3042\u3063\u3066\u3082\u3001\u4e0a\u8a18\u300c<strong>\uff11\u3000\u4eba\u6750\u78ba\u4fdd\u7b49\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u5927\u4f01\u696d\uff09<\/strong>\u300d\u3067\u89e3\u8aac\u3057\u305f\u300c\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u9078\u629e\u3057\u3066\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u9069\u7528\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u5909\u66f4\u306a\u3057\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u63a7\u9664\u7a0e\u984d\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6b21\u306e\u3088\u3046\u306b\u63a7\u9664\u7a0e\u984d\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\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<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u63a7\u9664\u7a0e\u984d\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u3000\u63a7\u9664\u7a0e\u984d\u306e\u7b97\u5b9a\u5f0f\u306b\u3064\u3044\u3066\u306f\u5909\u66f4\u306a\u3057\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u4e0a\u4e57\u305b\u63aa\u7f6e\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5897\u52a0\u8981\u4ef6\u3068\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5897\u52a0\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u3044\u305a\u308c\u304b\u3060\u3051\u3067\u3082\u4e0a\u4e57\u305b\u9069\u7528\u3092\u53ef\u80fd\u306b\u3057\u3001\u3055\u3089\u306b\u4e0a\u4e57\u305b\u3059\u308b\u63a7\u9664\u7387\u3092\u62e1\u5145\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u27a4<\/span>\u3000\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306b\u4fc2\u308b\u8981\u4ef6\u306f\u5ec3\u6b62\u3002<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#CCFFFF;color:#000000;\">\u6539\u6b63\u524d<\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\u5897\u52a0\u7387 \u2267 2.5\uff05<\/p>\n<p style=\"padding-left: 30px; margin-bottom: 3px;\"><span style=\"text-decoration: underline; color: #b22222;\">\u304b\u3064<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u5897\u52a0\u8981\u4ef6\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u63a7\u9664\u7387\u309210\uff05\u4e0a\u4e57\u305b<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><span class=\"highlight\" style=\"background-color:#FFCCCC;color:#000000;\">\u6539\u6b63\u5f8c<\/span><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\u5897\u52a0\u7387 \u2267 2.5\uff05<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u63a7\u9664\u7387\u309215\uff05\u4e0a\u4e57\u305b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u6559\u80b2\u8a13\u7df4\u8cbb\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u6bd4\u5897\u52a0\u7387 \u2267 10\uff05<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u63a7\u9664\u7387\u309210\uff05\u4e0a\u4e57\u305b<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000<span style=\"color: #cd853f;\">\u2460<\/span>\u304b<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u3060\u3051\u3067\u3082\u9069\u7528\u53ef\u80fd<\/span><\/p>\n<\/div>\n<p>\u4e0a\u8a18\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff14\u5e74\uff13\u6708\u671f\u3068\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u3092\u6bd4\u8f03\u3059\u308b\u3068\u6b21\u306e\u8868\u306e\u901a\u308a\u3068\u306a\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\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260872\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1.png\" alt=\"\" width=\"1331\" height=\"823\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1.png 1331w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1-300x185.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1-1024x633.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1-768x475.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R5taxshinkoku1-2-1-600x371.png 600w\" sizes=\"(max-width: 1331px) 100vw, 1331px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4e0a\u4e57\u305b\u8981\u4ef6\u306e\uff12\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408\u306b\u306e\u307f\u4e0a\u4e57\u305b\u304c\u9069\u7528\u3055\u308c\u3001\u63a7\u9664\u7387\u304c25\uff05\u3068\u306a\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e0a\u4e57\u305b\u8981\u4ef6\u306e\u7247\u65b9\u3060\u3051\u3067\u3082\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u305d\u306e\u4e0a\u4e57\u305b\u304c\u9069\u7528\u3055\u308c\u308b\u3002\uff12\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u63a7\u9664\u7387\u304c\u6700\u5927\u306e40\uff05\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u4ee4\u548c\uff15\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u7533\u544a\u306b\u306f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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