{"id":261373,"date":"2023-04-13T10:20:33","date_gmt":"2023-04-13T01:20:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261373"},"modified":"2023-10-05T11:03:42","modified_gmt":"2023-10-05T02:03:42","slug":"tax-article-484","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-484\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c118\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e12\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c118\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e12\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb<br \/>\n<strong>\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c107\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-436\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2160\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u300c\u6295\u8cc7\u8005\u4fdd\u8b77\u300d\u306e\u5fc5\u8981\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u4e00\u822c\u7684\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u3068\u6295\u8cc7\u8005\u4fdd\u8b77<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3068\u6295\u8cc7\u8005\u4fdd\u8b77<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><strong>\u5c0f\u62ec<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff12\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c108\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff12\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-438\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2161\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u62bd\u51fa\u3059\u308b\u7814\u7a76\u306e\u8a66\u307f<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u7c73\u56fd\u8a34\u8a1f\u3068\u306e\u6bd4\u8f03\u306b\u3088\u308b\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u4eca\u5f8c\u306e\u8da8\u52e2<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u7c73\u56fd\u306b\u304a\u3051\u308b\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u30fb\u30de\u30eb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u8a34\u8a1f\u306e\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u6211\u304c\u56fd\u306e\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u72b6\u6cc1<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff14\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u74b0\u5883\u306e\u5909\u5316<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff15\u3000<\/strong><strong style=\"font-size: 1em;\">\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u30fb\u30de\u30eb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u8a34\u8a1f\u3068\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u76f8\u9055\u70b9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff13\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c109\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff13\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-441\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2162\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u306e\u7279\u6b8a\u69cb\u9020\u3068\u7279\u6709\u306a\u8aac\u660e\u7fa9\u52d9\u306e\u6a21\u7d22\u306e\u5fc5\u8981\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u306e\u7279\u6b8a\u69cb\u9020<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u30ea\u30b9\u30af\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff08\uff13\uff09\u3000\u5546\u54c1\u306e\u65b0\u898f\u6027<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff14\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c110\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff14\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-444\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u8aac\u660e\u5185\u5bb9\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u306e\u554f\u984c\uff08\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u9069\u5408\u6027\u306e\u554f\u984c\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff14\u3000<\/strong><strong style=\"font-size: 1em;\">\u5c0f\u62ec<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff15\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c111\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff15\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-447\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2163\u3000<\/strong><strong style=\"font-size: 1em;\">\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u9069\u683c\u6027\u2015\u8aac\u660e\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u554f\u984c\u70b9\u306e\u6240\u5728<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u8ca9\u58f2\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u304c\u554f\u984c\u3068\u3055\u308c\u305f\u4e8b\u4f8b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u7c73\u56fd\u8ca1\u52d9\u7701\u8a3c\u5238\u4e8b\u4ef6\uff08\u2460\u4e8b\u4ef6\uff09<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u7b49\u4fa1\u4ea4\u63db\u306b\u3088\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u5efa\u8a2d\u52e7\u8a98\u4e8b\u4ef6\uff08\u2461\u4e8b\u4ef6\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u8ca9\u58f2\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff14\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u7a0e\u7406\u58eb\u306e\u5f79\u5272<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff16\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c112\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff16\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-453\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2164\u3000<\/strong><strong style=\"font-size: 1em;\">\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u7a0e\u7406\u58eb\u3078\u306e\u8aac\u660e\u884c\u70ba\u306e\u59d4\u4efb<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u3057\u305f\u8005\u53ca\u3073\u7a0e\u7406\u58eb\u3067\u306a\u3044\u8005\u306b\u4fc2\u308b\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff17\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c113\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff17\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-459\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2165\u3000<\/strong><strong style=\"font-size: 1em;\">\u79df\u7a0e\u6cd5\u306e\u4e0d\u77e5\u30fb\u8aa4\u89e3<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u4f1a\u8a08\u696d\u52d9\u5c02\u9580\u4f1a\u793e\u3078\u306e\u4f9d\u983c<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u7b2c\u4e00\u5be9\u6771\u4eac\u5730\u88c1\u5e73\u621028\u5e7410\u670812\u65e5\u5224\u6c7a<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u63a7\u8a34\u5be9\u6771\u4eac\u9ad8\u88c1\u5e73\u621029\u5e74\uff13\u670822\u65e5\u5224\u6c7a\uff08\u5224\u4f8b\u96c6\u672a\u767b\u8f09\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u300c\u9ad8\u540d\u306a\u300d\u7a0e\u7406\u58eb\u306e\u52a9\u8a00<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff18\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c114\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff18\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-465\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2166\u3000<\/strong><strong style=\"font-size: 1em;\">\u6700\u8fd1\u306e\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3068\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u7bc0\u7a0e\u30de\u30f3\u30b7\u30e7\u30f3\u6295\u8cc7<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5c40\u3092\u540d\u4e57\u308b\u30e1\u30fc\u30eb<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u91cd\u8981\u6027<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e\uff19\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c115\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e\uff19\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-471\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong>\u2167\u3000<\/strong><strong style=\"font-size: 1em;\">\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u610f\u7fa9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u30ea\u30b9\u30ad\u30ea\u30f3\u30b0\u3068\u6210\u4eba\u6559\u80b2<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff13\u3000<\/strong><strong style=\"font-size: 1em;\">\u653b\u3081\u306e\u6559\u80b2\u3068\u5b88\u308a\u306e\u6559\u80b2<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e10\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c116\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e10\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-476\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff14\u3000<\/strong><strong style=\"font-size: 1em;\">\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3068\u306e\u5354\u8abf<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u5145\u5b9f<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff08\uff13\uff09\u3000\u751f\u304d\u308b\u529b\u3068\u3057\u3066\u306e\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e11\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c117\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-480\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><strong style=\"font-size: 1em;\">\u2168\u3000\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u60c5\u5831\u63d0\u4f9b\u306e\u91cd\u8981\u6027<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff11\u3000<\/strong><strong style=\"font-size: 1em;\">\u554f\u984c\u95a2\u5fc3\uff5e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u60c5\u5831\u63d0\u4f9b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff12\u3000<\/strong><strong style=\"font-size: 1em;\">\u6587\u66f8\u56de\u7b54\u624b\u7d9a<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff11\uff09\u3000\u4e88\u6e2c\u53ef\u80fd\u6027\u306e\u78ba\u4fdd<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2168\u3000\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u60c5\u5831\u63d0\u4f9b\u306e\u91cd\u8981\u6027<\/strong>\uff08\u627f\u524d\uff09<\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a<\/strong>\uff08\u627f\u524d\uff09<\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u3068\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15<\/h4>\n<p>\u3055\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u5b9f\u65bd\u3059\u308b\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306f\u3001\u5177\u4f53\u7684\u306b\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u306b\u4fc2\u308b\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u306b\u8cc7\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<!--more--><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u30a4\u3000\u3053\u308c\u307e\u3067\u306e\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u6539\u6b63<\/strong><\/p>\n<p>\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u306b\u57fa\u3065\u304f\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u304c\u958b\u59cb\u3055\u308c\u305f\u306e\u306f\u3001\u5e73\u621013\u5e74\uff19\u6708\u306e\u3053\u3068\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u3001\u4e8b\u524d\u7167\u4f1a\u306e\u3046\u3061\u3001\u305d\u306e\u5185\u5bb9\u304c\u540c\u3058\u3088\u3046\u306a\u53d6\u5f15\u3092\u884c\u3046\u591a\u6570\u306e\u7d0d\u7a0e\u8005\u306e\u9069\u5207\u306a\u7533\u544a\u7b49\u306b\u5f79\u7acb\u3064\u3068\u8a8d\u3081\u3089\u308c\u308b\u306a\u3069\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u7167\u4f1a\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u9069\u7528\u7b49\u306b\u3064\u3044\u3066\u4e88\u6e2c\u53ef\u80fd\u6027\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u5f8c\u3001\u7167\u4f1a\u5185\u5bb9\u3092\u516c\u8868\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u3068\u3044\u3046\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u8da3\u65e8\u3084\u6feb\u7528\u9632\u6b62\u306e\u89b3\u70b9\u304b\u3089\u3001\u3053\u308c\u307e\u3067\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306b\u306f\u4f55\u5ea6\u304b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>\u4e3b\u306a\u3082\u306e\u3068\u3057\u3066\u3001\u5e73\u621016\u5e74\u306b\u3001\u305d\u308c\u307e\u3067\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u5bfe\u8c61\u5916\u3067\u3042\u3063\u305f\u300c\u7279\u5b9a\u306e\u7d0d\u7a0e\u8005\u306e\u500b\u5225\u306e\u4e8b\u60c5\u306b\u4fc2\u308b\u3082\u306e\u300d\u3092\u65b0\u305f\u306b\u5bfe\u8c61\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u624b\u7d9a\u306e\u6feb\u7528\u9632\u6b62\u306e\u305f\u3081\u306e\u63aa\u7f6e\u304c\u6574\u5099\u3055\u308c\u305f\u3002\u3053\u306e\u80cc\u666f\u306b\u306f\u3001\u79df\u7a0e\u6cd5\u306e\u9069\u7528\u7b49\u306b\u3064\u3044\u3066\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u5bfe\u65e5\u6295\u8cc7\u4f1a\u8b70\u5c02\u9580\u90e8\u4f1a\u5831\u544a\uff08\u5e73\u621015\u5e74\uff13\u6708\uff09\u306a\u3069\u3092\u8e0f\u307e\u3048\u3001\u4e00\u5c64\u9069\u5207\u306a\u904b\u7528\u306b\u5411\u3051\u3066\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30b9\u30bf\u30f3\u30c0\u30fc\u30c8\u306a\u7d0d\u7a0e\u8005\u30ac\u30a4\u30c0\u30f3\u30b9\u306e\u4ed5\u7d44\u307f\u3092\u6574\u5099\u3059\u308b\u3068\u306e\u89b3\u70b9\u304b\u3089\u3001\u6211\u304c\u56fd\u3068\u306e\u7d4c\u6e08\u7684\u306a\u7d50\u3073\u3064\u304d\u306e\u5f37\u3044\u30a2\u30e1\u30ea\u30ab\u306a\u3069\u306e\u5236\u5ea6\u3082\u53c2\u8003\u306b\u3057\u3066\u3001\u898b\u76f4\u3055\u308c\u305f\u306e\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\u304b\u304b\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u9152\u4e95\u514b\u5f66\u300c\u4e8b\u524d\u7167\u4f1a\u306b\u5bfe\u3059\u308b\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u3092\u3081\u3050\u308b\u8003\u5bdf\u3068\u63d0\u8a00\uff08\u4e0a\uff09\uff08\u4e2d\uff09\uff08\u4e0b\uff09\u300d\u7a0e\u740650\u5dfb15\u53f750\u9801\uff082007\uff09\u3001\u540c51\u5dfb\uff12\u53f752\u9801\u3001\u540c\u5dfb\uff13\u53f7104\u9801\uff082008\uff09\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u5e73\u621020\u5e74\u306e\u898b\u76f4\u3057\u306f\u3001\u81ea\u7531\u6c11\u4e3b\u515a\u306e\u5e73\u621020\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3092\u53d7\u3051\u3066\u3001\u5229\u7528\u8005\u4fbf\u5b9c\u306e\u89b3\u70b9\u304b\u3089\u3001\u305d\u308c\u307e\u3067\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u5bfe\u8c61\u53d6\u5f15\u304c\u78ba\u5b9f\u306a\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u8981\u6c42\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u304b\u304b\u308b\u8981\u4ef6\u3092\u7de9\u548c\u3057\u3001\u5c06\u6765\u884c\u3046\u4e88\u5b9a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3082\u305d\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u3053\u3068\u3068\u3057\u3001\u56de\u7b54\u307e\u3067\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u300c\uff13\u304b\u6708\u4ee5\u5185\u306e\u6975\u529b\u65e9\u671f\u300d\u3068\u3044\u3046\u52aa\u529b\u76ee\u6a19\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u3002<\/p>\n<p>\u5e73\u621023\u5e74\u306e\u898b\u76f4\u3057\u3067\u306f\u3001\u300c\u60c5\u5831\u63d0\u4f9b\u624b\u7d9a\u306e\u5275\u8a2d\u300d\u3068\u300c\u975e\u516c\u8868\u671f\u9593\u306e\u5ef6\u9577\u300d\u304c\u884c\u308f\u308c\u305f\u3002\u524d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6587\u66f8\u56de\u7b54\u62c5\u5f53\u8005\u306f\u3001\u7167\u4f1a\u6587\u66f8\u304c\u53d7\u4ed8\u7a93\u53e3\u306b\u5230\u9054\u3057\u305f\u65e5\u304b\u3089\u304a\u304a\u3080\u306d\uff11\u304b\u6708\u4ee5\u5185\u306b\u3001\u305d\u308c\u307e\u3067\u306e\u691c\u8a0e\u72b6\u6cc1\u304b\u3089\u898b\u305f\u6587\u66f8\u56de\u7b54\u306e\u53ef\u80fd\u6027\u53ca\u3073\u51e6\u7406\u306e\u6642\u671f\u306e\u898b\u901a\u3057\u7b49\u306b\u3064\u3044\u3066\u3001\u4e8b\u524d\u7167\u4f1a\u8005\u306b\u5bfe\u3057\u53e3\u982d\u3067\u793a\u3059\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u5f8c\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u8868\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6587\u66f8\u56de\u7b54\u5f8c\uff12\u304b\u6708\u4ee5\u5185\u306b\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e8b\u524d\u7167\u4f1a\u8005\u304b\u3089\u4e00\u5b9a\u306e\u671f\u9593\u5185\uff08\u6539\u6b63\u524d\u306f180\u65e5\u3092\u8d85\u3048\u306a\u3044\u671f\u9593\u5185\uff09\u306b\u3064\u304d\u516c\u8868\u3057\u306a\u3044\u3053\u3068\u3092\u6c42\u3081\u308b\u7533\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\u3067\u3001\u4f8b\u3048\u3070\u3001\u7167\u4f1a\u306b\u4fc2\u308b\u65b0\u305f\u306a\u91d1\u878d\u5546\u54c1\u306e\u5185\u5bb9\u304c\u4e00\u822c\u306b\u660e\u3089\u304b\u3068\u306a\u308b\u524d\u306b\u516c\u8868\u3055\u308c\u308b\u3068\u305d\u306e\u91d1\u878d\u5546\u54c1\u306e\u8ca9\u58f2\u306b\u652f\u969c\u304c\u751f\u3058\u5f97\u308b\u3068\u3044\u3063\u305f\u3001\u305d\u306e\u7533\u51fa\u306b\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u7533\u51fa\u306b\u4fc2\u308b\u671f\u9593\u5f8c\u306b\u516c\u8868\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u305f\u3002\u3053\u306e\u671f\u9593\u304c\u6539\u6b63\u5f8c\u306f\u3001\u300c\uff11\u5e74\u3092\u8d85\u3048\u306a\u3044\u671f\u9593\u5185\u300d\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621029\u5e74\u306e\u898b\u76f4\u3057\u306b\u3088\u308a\u3001\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u306b\u5b9a\u3081\u3089\u308c\u305f\u7167\u4f1a\u5bfe\u8c61\u306e\u3046\u3061\u300c\u5c06\u6765\u884c\u3046\u4e88\u5b9a\u306e\u53d6\u5f15\u7b49\u300d\u306e\u7bc4\u56f2\u304c\u660e\u78ba\u306b\u306a\u3063\u305f\u3002\u81ea\u5df1\u306b\u6709\u5229\u306a\u56de\u7b54\u3092\u5f15\u304d\u51fa\u3059\u305f\u3081\u306b\u7167\u4f1a\u5185\u5bb9\u306e\u4e00\u90e8\u3092\u5909\u66f4\u3059\u308b\u306a\u3069\u3057\u3066\u7167\u4f1a\u3092\u7e70\u308a\u8fd4\u3059\u306a\u3069\u3001\u79df\u7a0e\u56de\u907f\u306b\u60aa\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u8003\u3048\u3089\u308c\u308b\u300c\u4eee\u5b9a\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306b\u57fa\u3065\u304f\u300d\u7167\u4f1a\u306f\u3001\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u7167\u4f1a\u7bc4\u56f2\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u4f8b\u3048\u3070\u3001\u8a8d\u53ef\u7533\u8acb\u4e88\u5b9a\u306e\u91d1\u878d\u5546\u54c1\u306a\u3069\u8fd1\u3044\u5c06\u6765\u8ca9\u58f2\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u7167\u4f1a\u306a\u3069\u306f\u3001\u672c\u6765\u306f\u7167\u4f1a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7167\u4f1a\u8005\u306b\u304a\u3044\u3066\u300c\u4eee\u5b9a\u306e\u4e8b\u5b9f\u95a2\u4fc2\u306b\u57fa\u3065\u304f\u300d\u7167\u4f1a\u306b\u8a72\u5f53\u3057\u3001\u7167\u4f1a\u306e\u5bfe\u8c61\u5916\u3067\u3042\u308b\u3068\u8aa4\u89e3\u3057\u3001\u6587\u66f8\u56de\u7b54\u306b\u81f3\u3063\u3066\u3044\u306a\u3044\u72b6\u6cc1\u304c\u4e00\u90e8\u306b\u898b\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u300c\u5c06\u6765\u884c\u3046\u4e88\u5b9a\u306e\u53d6\u5f15\u7b49\u300d\u306b\u4fc2\u308b\u4e8b\u524d\u7167\u4f1a\u306b\u306f\u3001\u7167\u4f1a\u306e\u524d\u63d0\u3068\u3059\u308b\u4e8b\u5b9f\u95a2\u4fc2\u306b\u3064\u3044\u3066\u9078\u629e\u80a2\u304c\u3042\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u306a\u3044\u65e8\u304c\u793a\u3055\u308c\u3001\u305d\u306e\u7bc4\u56f2\u304c\u660e\u3089\u304b\u3068\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u30ed\u3000\u4ee4\u548c\uff13\u5e74\uff16\u6708\u306e\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u6539\u6b63<\/strong><\/p>\n<p>\u4ee4\u548c\uff13\u5e74\uff16\u6708\u306b\u56fd\u7a0e\u5e81\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u901a\u9054\uff08\u8ab2\u5be9\uff11\uff0d15\u307b\u304b\uff19\u8ab2\u5171\u540c\uff09\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/sonota\/kaisei\/2106xx_1\/index.htm\" target=\"_blank\" rel=\"noopener\">\u300e\u4e8b\u524d\u7167\u4f1a\u306b\u5bfe\u3059\u308b\u6587\u66f8\u56de\u7b54\u306e\u4e8b\u52d9\u51e6\u7406\u624b\u7d9a\u7b49\u306b\u3064\u3044\u3066\u300f\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09<\/a>\u300d\uff08\u4ee4\u548c\uff13\u5e74\uff16\u670821\u65e5\u4ed8\u3051\uff09\u3092\u767a\u9063\u3057\u3001\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u3092\u3055\u3089\u306b\u6539\u6b63\u3057\u305f\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u3053\u308c\u307e\u3067\u6587\u66f8\u56de\u7b54\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u524d\u7167\u4f1a\u7b49\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u53ca\u3073\u540c\u696d\u8005\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u306b\u304a\u3044\u3066\u8907\u6570\u306e\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u304c\u3001\u3053\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u9805\u76ee\u304c\u591a\u304f\u3001\u985e\u4f3c\u3059\u308b\u3082\u306e\u3084\u3001\u62bd\u8c61\u7684\u306a\u8868\u73fe\u3082\u3042\u308a\u3001\u6587\u66f8\u56de\u7b54\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u304c\u96e3\u3057\u3044\u3001\u3068\u3044\u3063\u305f\u610f\u898b\u304c\u56fd\u7a0e\u5f53\u5c40\u306b\u5bc4\u305b\u3089\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u304b\u3088\u3046\u306a\u610f\u898b\u3092\u8e0f\u307e\u3048\u3001\u3053\u308c\u3089\u306e\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u306b\u304a\u3044\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u8981\u4ef6\u306e\u3046\u3061\u3001\u985e\u4f3c\u3059\u308b\u8981\u4ef6\u3092\u7d71\u5408\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4e8b\u524d\u7167\u4f1a\u306e\u6bb5\u968e\u306b\u304a\u3044\u3066\u78ba\u5b9a\u7684\u306b\u5224\u65ad\u304c\u56f0\u96e3\u306a\u8981\u4ef6\u3092\u524a\u9664\u3059\u308b\u306a\u3069\u3001\u8981\u4ef6\u306e\u6574\u7406\u30fb\u5408\u7406\u5316\u304c\u884c\u308f\u308c\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u306e\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u304d\u306b\u4fc2\u308b\u6539\u6b63\u5185\u5bb9\u306e\u3046\u3061\u3001\u7279\u306b\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u300c\u7a0e\u306e\u8efd\u6e1b\u3092\u4e3b\u8981\u306a\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u300d\u304c\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u304b\u304b\u308b\u8981\u4ef6\u304c\u524a\u9664\u3055\u308c\u305f\u70b9\u306b\u3042\u308b\u3002\u3044\u308f\u3086\u308b\u7bc0\u7a0e\u76f8\u8ac7\u3068\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306b\u9580\u6238\u304c\u958b\u304b\u308c\u305f\u306e\u3067\u3042\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u7b49\u306e\u4e88\u6e2c\u53ef\u80fd\u6027\u306e\u3088\u308a\u4e00\u5c64\u306e\u5145\u5b9f\u304c\u56f3\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f93\u6765\u306e\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u3067\u306f\u3001\u6587\u66f8\u56de\u7b54\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7167\u4f1a\u306b\u5f53\u305f\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u305f\u300c\u901a\u5e38\u306e\u7d4c\u6e08\u53d6\u5f15\u3068\u3057\u3066\u306f\u4e0d\u5408\u7406\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u3068\u3044\u3046\u6587\u8a00\u3082\u3001\u4ee4\u548c\uff13\u5e74\uff16\u6708\u306e\u898b\u76f4\u3057\u3067\u524a\u9664\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u305d\u308c\u307e\u3067\u306f\u3001\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u3064\u3044\u3066\u305d\u306e\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u304c\u5fc5\u305a\u3057\u3082\u660e\u78ba\u3067\u306f\u306a\u3044\u306a\u304b\u3067\u3001\u52e7\u8a98\u8005\u304b\u3089\u3001\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u90fd\u5408\u306e\u3088\u3044\u89e3\u91c8\u3092\u524d\u63d0\u3068\u3057\u305f\u52e7\u8a98\u304c\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u3063\u3066\u3082\u3001\u304b\u304b\u308b\u89e3\u91c8\u304c\u679c\u305f\u3057\u3066\u59a5\u5f53\u306a\u3082\u306e\u3067\u3042\u308b\u306e\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7684\u306a\u5224\u65ad\u3092\u3057\u8f9b\u3044\u72b6\u6cc1\u306b\u3042\u3063\u305f\u306e\u3067\u3042\u308b\u3002\u307e\u3057\u3066\u3084\u3001\u7bc0\u7a0e\u306b\u4fc2\u308b\u8cea\u554f\u306b\u95a2\u3057\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306f\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u3092\u53d7\u3051\u4ed8\u3051\u306a\u3044\u3068\u3044\u3046\u614b\u5ea6\u3092\u793a\u3057\u3066\u304d\u3066\u3044\u305f\u304b\u3089\u306a\u304a\u3055\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u56fd\u7a0e\u5e81\u306f\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u6539\u6b63\u3092\u3057\u3066\u3001\u7bc0\u7a0e\u306b\u95a2\u3059\u308b\u8cea\u554f\u306b\u3082\u9580\u6238\u3092\u958b\u304f\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3042\u308b\u3002\u305d\u3046\u306a\u308c\u3070\u3001\u4eca\u5f8c\u3001\u304b\u304b\u308b\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u304c\u591a\u304f\u5229\u7528\u3055\u308c\u3001\u60c5\u5831\u304c\u5171\u6709\u3055\u308c\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u4e0a\u8ff0\u3057\u305f\u3088\u3046\u306a\u89e3\u91c8\u306e\u4e0d\u660e\u306a\u90e8\u5206\u306e\u9818\u57df\u304c\u72ed\u307e\u308b\u53ef\u80fd\u6027\u306f\u3042\u308d\u3046\u3002\u304b\u3088\u3046\u306a\u610f\u5473\u306b\u304a\u3044\u3066\u3001\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306e\u6539\u6b63\u306f\u3001\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u8996\u89d2\u304b\u3089\u307f\u308b\u3068\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u7d9a\u304f\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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>\u3055\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u5b9f\u65bd\u3059\u308b\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u306f\u3001\u5177\u4f53\u7684\u306b\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4e0a\u306e\u53d6\u6271\u3044\u306b\u4fc2\u308b\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u306b\u8cc7\u3059\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[366],"backnumber":[2222],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 03:58:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261373"}],"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=261373"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261373\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261373"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261373"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261373"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261373"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261373"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}