{"id":261367,"date":"2023-03-30T10:18:11","date_gmt":"2023-03-30T01:18:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261367"},"modified":"2023-03-30T14:12:39","modified_gmt":"2023-03-30T05:12:39","slug":"income-article-623","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-623\/","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\uff13\u56de\u3011\u300c\u652f\u6255\u984d38\u4e07\u5186\u4ee5\u4e0a\u306e\u5224\u5b9a\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\uff13\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u652f\u6255\u984d38\u4e07\u5186\u4ee5\u4e0a\u306e\u5224\u5b9a\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>\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u3088\u308a\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u4e21\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u3092\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u3059\u308b\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u4e21\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u304c30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7559\u5b66\u3057\u3066\u3044\u308b\u53c8\u306f\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3092\u9664\u304d\u3001\u300c\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\uff08\u5916\u56fd\u4eba\u5f93\u696d\u54e1\uff09\u304b\u3089\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u652f\u6255\u309238\u4e07\u5186\u4ee5\u4e0a\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u300d\u304c\u8981\u4ef6\u3068\u306a\u308b\uff08\u6240\u6cd5\uff12\u2780\u4e09\u5341\u56db\u306e\u4e8c\u30ed\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff14\u5e74\u4ee5\u524d\u306f\u3001\u652f\u6255\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306a\u91d1\u984d\u8981\u4ef6\u306f\u306a\u304b\u3063\u305f\u304c\u3001\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306f\u300138\u4e07\u5186\u4ee5\u4e0a\u306e\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u7a3f\uff08\u6700\u7d42\u56de\uff09\u3067\u306f\u3001\u652f\u6255\u984d38\u4e07\u5186\u306e\u5224\u5b9a\u306e\u3057\u304b\u305f\u306b\u3064\u3044\u3066\u3001\u300c\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u91d1\u3059\u308b\u5834\u5408\u300d\u3068\u300c\u89aa\u65cf\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u300d\u306b\u5206\u3051\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u300c38\u4e07\u5186\u4ee5\u4e0a\u300d\u306e\u5224\u5b9a\u306e\u3057\u304b\u305f\uff08\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u91d1\u3059\u308b\u5834\u5408\uff09<\/strong><\/h4>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u91d1\u3059\u308b\u5834\u5408\u306e\u300c38\u4e07\u5186\u4ee5\u4e0a\u300d\u306e\u5224\u5b9a\u306e\u3057\u304b\u305f\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u652f\u6255\u65e5<\/strong><\/h4>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u9001\u91d1\u65e5\u306b\u3001\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306e\u652f\u6255\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-07\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d50\uff08\uff11\uff09\u30a4<\/a>\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee4\u548c\uff15\u5e74\u4e2d\u306b\u9001\u91d1\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4ee4\u548c\uff15\u5e74\u306b\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306e\u652f\u6255\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u300c38\u4e07\u5186\u4ee5\u4e0a\u300d\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002\u89aa\u65cf\u306e\u53e3\u5ea7\u306b\u5b9f\u969b\u306b\u5165\u91d1\u3055\u308c\u305f\u65e5\u3067\u5224\u5b9a\u3057\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\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:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px;margin-bottom:3px;\">\u4f8b\uff1a\u4ee4\u548c\uff15\u5e74\u306e\u5e74\u672b\u306b\u9001\u91d1\u3057\u3001\u4ee4\u548c\uff16\u5e74\u306e\u5e74\u521d\u306b\u89aa\u65cf\u306e\u53e3\u5ea7\u306b\u5165\u91d1<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u4ee4\u548c\uff15\u5e74\u306e\u652f\u6255\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u90a6\u8ca8\u3078\u306e\u63db\u7b97\u65b9\u6cd5<\/strong><\/h4>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u9001\u91d1\u3092\u3057\u305f\u91d1\u878d\u6a5f\u95a2<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u9001\u91d1\u65e5\u306b\u304a\u3051\u308b\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u8cb7\u76f8\u5834\u306e\u4ef2\u5024\uff08TTM\uff09\u306b\u3088\u308a\u63db\u7b97\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5186\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u9001\u91d1\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u5186\u306b\u3088\u308a\u5916\u56fd\u901a\u8ca8\u3092\u8cfc\u5165\u3057\u76f4\u3061\u306b\u9001\u91d1\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u5186\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u91d1\u984d\u3092\u305d\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-07\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d50\uff08\uff11\uff09\u30ed<\/a>\uff09\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\u9001\u91d1\u3059\u308b\u8005\u306e\u4e3b\u305f\u308b\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\u306e\u3082\u306e\u306a\u3069\u3001\u5408\u7406\u7684\u306a\u70ba\u66ff\u30ec\u30fc\u30c8\u3092\u7d99\u7d9a\u7684\u306b\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u3082\u8a8d\u3081\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u5e74\u4e2d\u306e\u56fd\u5916\u9001\u91d1\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5e74\u6700\u5f8c\u306e\u652f\u6255\u65e5\u306eTTM\u53c8\u306f\u6700\u5f8c\u306e\u652f\u6255\u306b\u5b9f\u969b\u306b\u9069\u7528\u3055\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u4e00\u62ec\u3057\u3066\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-07\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d50\uff08\u6ce8\uff09\uff11<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5404\u7a2e\u624b\u6570\u6599\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u91d1\u3092\u3059\u308b\u3068\u304d\u306b\u304b\u304b\u308b\u5404\u7a2e\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u300c38\u4e07\u5186\u4ee5\u4e0a\u300d\u3092\u5224\u5b9a\u3059\u308b\u3068\u304d\u306e\u91d1\u984d\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u9001\u91d1\u3059\u308b\u3068\u304d\u306b\u624b\u6570\u6599\u3092\u652f\u6255\u3046\u5834\u5408\u3067\u3082\u3001\u9001\u91d1\u3092\u53d7\u3051\u308b\u89aa\u65cf\u304c\u9001\u91d1\u984d\u304b\u3089\u624b\u6570\u6599\u5206\u3092\u5dee\u3057\u5f15\u304b\u308c\u308b\u5834\u5408\u3067\u3082\u540c\u3058\u3067\u3042\u308b\u304c\u3001\u9001\u91d1\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u306b\u5404\u7a2e\u624b\u6570\u6599\u306e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308b\uff08\uff31\uff06\uff21\uff3b<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=8\" target=\"_blank\" rel=\"noopener\">\uff31\uff17<\/a>\uff3d\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px;margin-bottom:3px;\">\u4f8b\uff1a37\u4e07\u5186\u9001\u91d1\u3057\u3001\u9001\u91d1\u624b\u6570\u6599\u304c\uff11\u4e07\u5186\u304b\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u300038\u4e07\u5186\u9001\u91d1\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-07\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d50\uff08\uff12\uff09\u30a4<\/a>\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ee4\u548c\uff15\u5e74\u4e2d\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4ee4\u548c\uff15\u5e74\u306b\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306e\u652f\u6255\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u300c38\u4e07\u5186\u4ee5\u4e0a\u300d\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308b\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u984d\u306e\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u65e5\u3067\u5224\u5b9a\u3057\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\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-left: 15px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\">\u4f8b\uff1a\u4ee4\u548c\uff15\u5e74\u306e\u5e74\u672b\u306b\u89aa\u65cf\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u3001\u4ee4\u548c\uff16\u5e74\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u984d\u304c\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u3000\u4ee4\u548c\uff15\u5e74\u306e\u652f\u6255\u984d<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u90a6\u8ca8\u3078\u306e\u63db\u7b97\u65b9\u6cd5<\/strong><\/h4>\n<p>\u5916\u56fd\u901a\u8ca8\u3067\u6c7a\u6e08\u3055\u308c\u305f\u3082\u306e\u306e\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u65e5\u306eTTM\u306b\u3088\u308a\u5186\u63db\u7b97\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5229\u7528\u306b\u3064\u3044\u3066\u5186\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u306e\u5f15\u843d\u3057\u306b\u3088\u308a\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-07\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d50\uff08\uff12\uff09\u30ed<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u5e74\u4e2d\u306e\u5229\u7528\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5e74\u6700\u5f8c\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u65e5\u306eTTM\u53c8\u306f\u6700\u5f8c\u306e\u5229\u7528\u306b\u5b9f\u969b\u306b\u9069\u7528\u3055\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u4e00\u62ec\u3057\u3066\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-07\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d50\uff08\u6ce8\uff09\uff11<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u53c2\u8003\u3009\u90a6\u8ca8\u3078\u306e\u63db\u7b97\u65b9\u6cd5\u306e\u307e\u3068\u3081<\/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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #000000;\"><strong>\u3014\u539f\u5247\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u9001\u91d1\u65e5\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u65e5\uff09\u306eTTM<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #4682b4;\"><strong>\u3014\u4f8b\u5916\u2460\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u9001\u91d1\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\uff09\u306b\u3064\u3044\u3066\u3001\u5b9f\u969b\u306b\u53e3\u5ea7\u304b\u3089\u652f\u51fa\u3057\u305f\u5186\u8ca8\u984d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3014\u4f8b\u5916\u2461\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u9001\u91d1\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\uff09\u306e\u5e74\u9593\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5e74\u6700\u5f8c\u306e\u9001\u91d1\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\uff09\u306e\u65e5\u306eTTM\u53c8\u306f\u6700\u5f8c\u306e\u9001\u91d1\uff08\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\uff09\u306b\u5b9f\u969b\u306b\u9069\u7528\u3055\u308c\u305f\u70ba\u66ff\u30ec\u30fc\u30c8\u306b\u3088\u308a\u4e00\u62ec\u3057\u3066\u63db\u7b97\u3057\u305f\u91d1\u984d<\/p>\n<\/div>\n<p>\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\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\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3055\u308c\u305f\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\u9023\u8f09\u4e86\uff09<\/p>\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>\u5b9f\u52d9\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u3088\u308a\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u4e21\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u3092\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u8a18\u8f09\u3057\u305f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u4e21\u89aa\u3084\u5144\u5f1f\u59c9\u59b9\u304c30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\uff08\u5916\u56fd\u4eba\u5f93\u696d\u54e1\uff09\u304b\u3089\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u652f\u6255\u309238\u4e07\u5186\u4ee5\u4e0a\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u300d\u304c\u8981\u4ef6\u3068\u306a\u308b\uff08\u6240\u6cd5\uff12\u2780\u4e09\u5341\u56db\u306e\u4e8c\u30ed\uff09\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":[190,177,167,181,290],"tags":[344,568,615],"backnumber":[2218],"series":[2219],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:15:37","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261367"}],"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=261367"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261367\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261367"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261367"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}