{"id":261300,"date":"2023-03-23T10:19:51","date_gmt":"2023-03-23T01:19:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261300"},"modified":"2023-03-30T14:12:55","modified_gmt":"2023-03-30T05:12:55","slug":"income-article-622","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-622\/","title":{"rendered":"\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u63d0\u51fa\u7b49\u8981\u3059\u308b\u78ba\u8a8d\u66f8\u985e\u306e\u8a73\u7d30\u3068\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49<\/span>\u306e\u9069\u7528\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u63d0\u51fa\u7b49\u8981\u3059\u308b\u78ba\u8a8d\u66f8\u985e\u306e\u8a73\u7d30\u3068\u7559\u610f\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><a title=\"\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e\u5236\u5ea6\u306e\u6982\u8981\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306e\u624b\u7d9a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-620\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u3064\u3044\u3066\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u3001\u305d\u306e\u89aa\u65cf\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u78ba\u8a8d\u66f8\u985e\u3092\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6240\u6cd5194\u2463\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u78ba\u8a8d\u66f8\u985e\u4e00\u89a7\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261301\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1.png\" alt=\"\" width=\"550\" height=\"306\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1.png 1223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1-300x167.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1-1024x570.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1-768x428.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku2-1-600x334.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>\u4ee5\u4e0b\u3001\u5404\u78ba\u8a8d\u66f8\u985e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e<\/strong><\/h4>\n<p>\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #333399;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #333399;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u3067\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u304c\u5c45\u4f4f\u8005\u306e\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u8a3c\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u6240\u4ee4316\u306e\uff12\u2461\u3001\u6240\u898f73\u306e\uff12\u2461\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\u305d\u306e\u4ed6\u306e\u56fd\u53c8\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3057\u305f\u66f8\u985e<span style=\"border-bottom: solid 1px #b22222;\">\u53ca\u3073<\/span>\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5916\u56fd\u653f\u5e9c\u53c8\u306f\u5916\u56fd\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3057\u305f\u66f8\u985e\uff08\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u53ca\u3073\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4f8b\uff1a\u6238\u7c4d\u8b04\u672c\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u3001\u51fa\u751f\u8a3c\u660e\u66f8\u3001\u5a5a\u59fb\u8a3c\u660e\u66f8<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u5c45\u4f4f\u8005\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\uff11\u3064\u306e\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u3067\u8a3c\u660e\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8907\u6570\u306e\u66f8\u985e\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306e\u7d44\u307f\u5408\u308f\u305b\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\uff11\u6708\u304b\u3089\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\uff31\uff06\uff21\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\uff31\uff06\uff21\u300d\u3068\u3044\u3046\uff09\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\uff3b\uff3128\uff3d<\/a>\u306b\u304a\u3044\u3066\u8a73\u3057\u304f\u793a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff12\u3011\u3000\u7559\u5b66\u30d3\u30b6\u7b49\u66f8\u985e<\/strong><\/h4>\n<p>\u7559\u5b66\u30d3\u30b6\u7b49\u66f8\u985e\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #b22222;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u3067\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u304c\u5916\u56fd\u306b\u304a\u3051\u308b\u7559\u5b66\u306e\u5728\u7559\u8cc7\u683c\u3092\u3082\u3063\u3066\u5916\u56fd\u306b\u5728\u7559\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u6240\u4ee4316\u306e\uff12\u2461\u3001\u6240\u898f73\u306e\uff12\u2461\uff09\u3002<br \/>\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\u5916\u56fd\u306b\u304a\u3051\u308b\u67fb\u8a3c\uff08\u30d3\u30b6\uff09\u306b\u985e\u3059\u308b\u66f8\u985e\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5916\u56fd\u306b\u304a\u3051\u308b\u5728\u7559\u30ab\u30fc\u30c9\u306b\u76f8\u5f53\u3059\u308b\u66f8\u985e\u306e\u5199\u3057<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff13\u3011\u3000\u9001\u91d1\u95a2\u4fc2\u66f8\u985e<\/strong><\/h4>\n<p>\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #006400;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #006400;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u3067\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u652f\u6255\u3092\u3057\u305f\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u6240\u4ee4316\u306e\uff12\u2462\u3001\u6240\u898f73\u306e\uff12\u2462\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u91d1\u878d\u6a5f\u95a2\u306e\u66f8\u985e\u53c8\u306f\u305d\u306e\u5199\u3057\u3067\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u70ba\u66ff\u53d6\u5f15\u306b\u3088\u308a\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u652f\u6255\u3092\u3057\u305f\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4f8b\uff1a\u5916\u56fd\u9001\u91d1\u4f9d\u983c\u66f8\u306e\u63a7\u3048\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u9001\u91d1\u306e\u5229\u7528\u660e\u7d30\u66f8\u3084\u901a\u5e33\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u767a\u884c\u4f1a\u793e\u306e\u66f8\u985e\u53c8\u306f\u305d\u306e\u5199\u3057\u3067\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u5229\u7528\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u92ad\u3092\u5c45\u4f4f\u8005\u304b\u3089\u53d7\u9818\u3057\u53c8\u306f\u53d7\u9818\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u4f8b\uff1a\u5bb6\u65cf\u30ab\u30fc\u30c9\u306e\u5229\u7528\u660e\u7d30\u66f8<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff14\u3011\u300038\u4e07\u5186\u9001\u91d1\u66f8\u985e<\/strong><\/h4>\n<p>38\u4e07\u5186\u9001\u91d1\u66f8\u985e\u3068\u306f\u3001<strong>\u3010\uff13\u3011<\/strong>\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u3001\u5c45\u4f4f\u8005\u304b\u3089\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3078\u306e\u305d\u306e\u5e74\u306e\u652f\u6255\u306e\u5408\u8a08\u984d\u304c38\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u3092\u3044\u3046\uff08\u6240\u4ee4316\u306e\uff12\u2462\u3001\u6240\u898f73\u306e\uff12\u2463\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff15\u3011\u3000\u5404\u78ba\u8a8d\u66f8\u985e\u306b\u3064\u3044\u3066\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u5404\u78ba\u8a8d\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u4e3b\u306a\u7559\u610f\u70b9\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u539f\u672c\u306e\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u304c\u5fc5\u8981\u306a\u78ba\u8a8d\u66f8\u985e<\/strong><\/h4>\n<p><strong>\u3010\uff11\u3011<\/strong>\u304b\u3089<strong>\u3010\uff14\u3011<\/strong>\u306e\u66f8\u985e\u306e\u3046\u3061\u3001\u539f\u672c\u306e\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u66f8\u985e\u306f\u3001\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057\u4ee5\u5916\u306e\u66f8\u985e\u3067\u3042\u308b\uff08\u6240\u898f73\u306e\uff12\uff09\u3002<br \/>\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:#808080;\">\n\t\t<ul>\n<li><strong>\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e<\/strong>\uff1a<span style=\"border-bottom: solid 1px #b22222;\">\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057\u3092\u9664\u304d\u3001\u539f\u672c\u306e\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u304c\u5fc5\u8981<\/span><\/li>\n<li><strong>\u7559\u5b66\u30d3\u30b6\u7b49\u66f8\u985e<\/strong>\uff1a\u5199\u3057<\/li>\n<li><strong>\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300138\u4e07\u5186\u9001\u91d1\u66f8\u985e<\/strong>\uff1a\u539f\u672c\u53c8\u306f\u5199\u3057<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u78ba\u8a8d\u66f8\u985e\u304c\u5916\u56fd\u8a9e\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u5404\u78ba\u8a8d\u66f8\u985e\u304c\u5916\u56fd\u8a9e\u3067\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7ffb\u8a33\u6587\u3082\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6240\u898f73\u306e\uff12\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u78ba\u8a8d\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9<\/strong><span style=\"font-size: 15px;\">\uff08\u53c2\u8003\uff1a\uff31\uff06\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\uff3b\uff3117\uff3d<\/a>\uff09<\/span><\/h4>\n<p>\u78ba\u8a8d\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u3092\u5b9a\u3081\u305f\u6cd5\u4ee4\u4e0a\u306e\u898f\u5b9a\u306f\u306a\u3044\u3002\u3057\u304b\u3057\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u306b\u304a\u3044\u3066\uff17\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u898f76\u306e\uff13\uff09\u3002\u78ba\u8a8d\u66f8\u985e\u3082\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u7b49\u3068\u4f75\u305b\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u78ba\u8a8d\u66f8\u985e\u306e\u6709\u52b9\u671f\u9650<\/strong><span style=\"font-size: 15px;\">\uff08\u53c2\u8003\uff1a\uff31\uff06\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\uff3b\uff3118\uff3d<\/a>\uff09<\/span><\/h4>\n<p>\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u53ca\u3073\u7559\u5b66\u30d3\u30b6\u7b49\u78ba\u8a8d\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u66f8\u985e\u306e\u767a\u884c\u65e5\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u4e0a\u306e\u898f\u5b9a\u306f\u306a\u3044\u3002\u3088\u3063\u3066\u3001\uff11\u5e74\u4ee5\u4e0a\u524d\u306b\u767a\u884c\u3055\u308c\u305f\u66f8\u985e\u3067\u3042\u3063\u3066\u3082\u6709\u52b9\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u89aa\u65cf\u95a2\u4fc2\u3084\u7559\u5b66\u306e\u72b6\u6cc1\u306b\u5909\u66f4\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u63d0\u51fa\u65e5\u306e\u73fe\u6cc1\u3092\u6b63\u3057\u304f\u5224\u5b9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057\u3084\u5728\u7559\u30ab\u30fc\u30c9\u306b\u76f8\u5f53\u3059\u308b\u66f8\u985e\u306e\u5199\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u52b9\u671f\u9593\u4e2d\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u524d\u5e74\u3068\u7570\u52d5\u304c\u306a\u3044\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><span style=\"font-size: 15px;\">\uff08\u53c2\u8003\uff1a\uff31\uff06\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\uff3b\uff3121\uff3d<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff3b\uff3124\uff3d<\/a><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\uff3b\uff3127\uff3d<\/a>\uff09<\/span><\/h4>\n<p>\u524d\u5e74\u3068\u7570\u52d5\u304c\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6bce\u5e74\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u3084\u7559\u5b66\u30d3\u30b6\u7b49\u66f8\u985e\u306e\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3068\u306e\u89aa\u65cf\u95a2\u4fc2\u3084\u89aa\u65cf\u306e\u4f4f\u6240\u53c8\u306f\u7559\u5b66\u306e\u4e8b\u5b9f\u7b49\u306b\u7570\u52d5\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u524d\u5e74\u3068\u5909\u66f4\u304c\u306a\u3044\u3053\u3068\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u524d\u5e74\u4ee5\u524d\u306b\u63d0\u793a\u3092\u53d7\u3051\u305f\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u3084\u7559\u5b66\u30d3\u30b6\u7b49\u66f8\u985e\u3092\u518d\u5ea6\u63d0\u793a\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u3084\u3001\u524d\u5e74\u4ee5\u524d\u306b\u63d0\u51fa\u3092\u53d7\u3051\u305f\u66f8\u985e\u306b\u3088\u308b\u78ba\u8a8d\uff08\u518d\u63d0\u51fa\u306f\u7701\u7565\uff09\u3082\u53ef\u80fd\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u30d1\u30b9\u30dd\u30fc\u30c8\u306e\u5199\u3057\u3084\u5728\u7559\u30ab\u30fc\u30c9\u306b\u76f8\u5f53\u3059\u308b\u66f8\u985e\u306e\u5199\u3057\u306b\u3064\u3044\u3066\u306f\u3001<strong>\uff08\uff14\uff09<\/strong>\u3068\u540c\u69d8\u306b\u6709\u52b9\u671f\u9593\u4e2d\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306838\u4e07\u5186\u9001\u91d1\u66f8\u985e<\/strong><\/h4>\n<p>\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306838\u4e07\u5186\u9001\u91d1\u66f8\u985e\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u5404\u89aa\u65cf\u5225\u306b\u9001\u91d1\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e<\/span>\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u898f73\u306e\uff12\u2462\uff09\u3002\u3088\u3063\u3066\u3001\u307e\u3068\u3081\u3066\u4ee3\u8868\u8005\u3078\u9001\u91d1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4ee3\u8868\u8005\u306b\u5bfe\u3059\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u53c8\u306f38\u4e07\u5186\u9001\u91d1\u66f8\u985e\uff08\u4ee5\u4e0b\u3001\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u7b49\u3068\u3044\u3046\uff09\u3068\u3055\u308c\u3001\u4ed6\u306e\u89aa\u65cf\u3078\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u7b49\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002\u307e\u305f\u3001\u5171\u540c\u540d\u7fa9\u53e3\u5ea7\u3078\u306e\u9001\u91d1\u306e\u5834\u5408\u3082\u3001\u500b\u3005\u306e\u89aa\u65cf\u306e\u540d\u7fa9\u304c\u660e\u3089\u304b\u3067\u306a\u3051\u308c\u3070\u3001\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u7b49\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u8907\u6570\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u9001\u91d1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u9001\u91d1\u3057\u305f\u5e74\u5206\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u7b49\u3068\u3055\u308c\u3001\u305d\u308c\u4ee5\u5916\u306e\u5e74\u5206\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u307e\u305f\u3001\u73fe\u91d1\u3092\u624b\u6e21\u3057\u3057\u3066\u3044\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u7b49\u306e\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u6276\u990a\u63a7\u9664\u7b49\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<\/p>\n<p style=\"margin-bottom: 3px;\">\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\uff11\u6708\u304b\u3089\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\uff31\uff06\uff21\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6240\u6cd5\uff12\u2460\u4e09\u5341\u56db\u306e\u4e8c\u30ed\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980534\u53f7\u306e\uff12\u306e\u30ed<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f\uff13\u670830\u65e5\u306e\u516c\u958b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/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>\u3010\u7b2c\uff11\u56de\u3011\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u3064\u3044\u3066\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u3001\u305d\u306e\u89aa\u65cf\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u78ba\u8a8d\u66f8\u985e\u3092\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6240\u6cd5194\u2463\uff09\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":[190,177,167,181,290],"tags":[344,568,615],"backnumber":[2217],"series":[2219],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-27 08:47:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261300"}],"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=261300"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261300\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261300"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261300"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}