{"id":262032,"date":"2023-06-08T10:19:48","date_gmt":"2023-06-08T01:19:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262032"},"modified":"2023-06-07T12:00:19","modified_gmt":"2023-06-07T03:00:19","slug":"general-rule-article-186","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-186\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c15\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd524\u6761\uff5e26\u6761\uff08\uff5e30\u6761\uff09\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5b98\u5e81\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd5<span style=\"font-size: 20px;\">\u306e<\/span>\u69cb\u9020<span style=\"font-size: 20px;\">\u3068<\/span>\u624b\u7d9a<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u7a0e\u901a\u5247\u6cd524\u6761\uff5e26\u6761\uff08\uff5e30\u6761\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5b98\u5e81\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5927\u962a\u5b66\u9662\u5927\u5b66\u6cd5\u5b66\u90e8\u6559\u6388<br \/>\n<strong>\u8c37\u53e3\u3000\u52e2\u6d25\u592b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd524\u6761\uff08\u66f4\u6b63\uff09<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u66f4\u6b63\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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3px;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd525\u6761\uff08\u6c7a\u5b9a\uff09<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u6c7a\u5b9a\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c25\u6761\u3000\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u304c\u5f53\u8a72\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3064\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8abf\u67fb\u306b\u3088\u308a\u3001\u5f53\u8a72\u7533\u544a\u66f8\u306b\u4fc2\u308b\u8ab2\u7a0e\u6a19\u6e96\u7b49\u53ca\u3073\u7a0e\u984d\u7b49\u3092\u6c7a\u5b9a\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u6c7a\u5b9a\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u53ca\u3073\u9084\u4ed8\u91d1\u306e\u984d\u306b\u76f8\u5f53\u3059\u308b\u7a0e\u984d\u304c\u751f\u3058\u306a\u3044\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd526\u6761\uff08\u518d\u66f4\u6b63\uff09<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u518d\u66f4\u6b63\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c26\u6761\u3000\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u524d\uff12\u6761\u53c8\u306f\u3053\u306e\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u3057\u305f\u5f8c\u3001\u305d\u306e\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u3057\u305f\u8ab2\u7a0e\u6a19\u6e96\u7b49\u53c8\u306f\u7a0e\u984d\u7b49\u304c\u904e\u5927\u53c8\u306f\u904e\u5c11\u3067\u3042\u308b\u3053\u3068\u3092\u77e5\u3064\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u8abf\u67fb\u306b\u3088\u308a\u3001\u5f53\u8a72\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u306b\u4fc2\u308b\u8ab2\u7a0e\u6a19\u6e96\u7b49\u53c8\u306f\u7a0e\u984d\u7b49\u3092\u66f4\u6b63\u3059\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p><a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd517\u6761\uff08\uff5e22\u6761\uff09\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u3068\u5b9f\u5b9a\u7684\u628a\u63e1\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-178\/\" target=\"_blank\" rel=\"noopener\">\u7b2c11\u56de<\/a>\u3067\u306f\u56fd\u7a0e\u901a\u5247\u6cd517\u6761\uff08\uff5e22\u6761\uff09\u306b\u3064\u3044\u3066\u3001\u540c\u6761\u306e\u5b9a\u3081\u308b<strong>\u671f\u9650\u5185\u7533\u544a<\/strong>\u3092\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4e2d\u5fc3\u306a\u3044\u3057\u57fa\u672c\u306b\u636e\u3048\u3066\u300c<strong>\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u3068\u5b9f\u5b9a\u7684\u628a\u63e1<\/strong>\u300d\uff08\u540c\u56de<strong>\uff12<\/strong>\u30fb<strong>\uff13<\/strong>\uff09\u306e\u89b3\u70b9\u304b\u3089\u3001\u691c\u8a0e\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u3001\u305d\u306e\u691c\u8a0e\u306e\u5ef6\u9577\u7dda\u4e0a\u3067\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u52d9\u5b98\u5e81\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\uff08\u7a0e\u901a24\u6761\uff5e26\u6761\uff09\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3082\u4eca\u56de\u306e\u691c\u8a0e\u306f\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u5f53\u4e8b\u8005\u3068\u3057\u3066\u7a0e\u52d9\u5b98\u5e81\u3060\u3051\u3067\u306a\u304f\u7d0d\u7a0e\u8005\u3092\u3082\u8996\u91ce\u306b\u5165\u308c\u3001\u540c\u5236\u5ea6\u304c\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u89e3\u3055\u308c\u308b\u6b21\u306e\u3088\u3046\u306a\u69cb\u9020\u306b\u3082\u7740\u76ee\u3057\u3066\u3001\u884c\u3046\u3053\u3068\u306b\u3057\u305f\u3044\u3002\u3059\u306a\u308f\u3061\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u8005\u306b<strong>\u7b2c\u4e00\u6b21\u7684\u78ba\u5b9a\u6a29<\/strong>\uff08<strong>\u7d0d\u7a0e\u7533\u544a\u6a29<\/strong>\uff09\u3092\u8a8d\u3081\u3001\u304b\u3064\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b<strong>\u7b2c\u4e00\u6b21\u7684\u78ba\u5b9a\u7fa9\u52d9<\/strong>\uff08<strong>\u7d0d\u7a0e\u7533\u544a\u7fa9\u52d9<\/strong>\uff09\u3092\u8ab2\u3059\u3068\u3068\u3082\u306b\u3001\u7a0e\u52d9\u5b98\u5e81\u306b<strong>\u7b2c\u4e8c\u6b21\u7684\u78ba\u5b9a\u6a29<\/strong>\uff08<strong>\u8ab2\u7a0e\u51e6\u5206\u6a29<\/strong>\uff09\u3092\u8a8d\u3081\u3001\u304b\u3064\u3001\u3053\u308c\u306b\u5bfe\u5fdc\u3059\u308b<strong>\u7b2c\u4e8c\u6b21\u7684\u78ba\u5b9a\u7fa9\u52d9<\/strong>\uff08<strong>\u8ab2\u7a0e\u51e6\u5206\u7fa9\u52d9<\/strong>\uff09\u3092\u8ab2\u3057\uff08\u62d9\u8457\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff17\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09<span style=\"color: #333399;\">\u3010120\u3011\u3010123\u3011\u3010136\u3011<\/span>\u53c2\u7167\uff09\u3001\u3082\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u53ca\u3073\u7a0e\u52d9\u5b98\u5e81\u304c\u81ea\u5df1\u306e\u78ba\u5b9a\u6a29\u306e\u884c\u4f7f\u3060\u3051\u3067\u306a\u304f\u76f8\u624b\u65b9\u306e\u78ba\u5b9a\u6a29\u306e\u884c\u4f7f\u3092\u3082\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3092\u901a\u3058\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u304c\u7a0e\u6cd5\uff08\u8ab2\u7a0e\u8981\u4ef6\u6cd5\uff09\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\uff08\u8ab2\u7a0e\u8981\u4ef6\u306e\u5145\u8db3\u306b\u3088\u3063\u3066\u6210\u7acb\u3057\u305f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5185\u5bb9\u3069\u304a\u308a\u306b\uff09\u884c\u308f\u308c\u308b\u3053\u3068\u3001\u63db\u8a00\u3059\u308c\u3070\u3001<strong>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u624b\u7d9a\u3092\u901a\u3058\u305f\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u306e\u5b9f\u73fe<\/strong>\u3001\u3092\u78ba\u4fdd\u3057\u3088\u3046\u3068\u3059\u308b\u300c<strong>\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020<\/strong>\u300d\u3068\u3082\u3044\u3046\u3079\u304d\u69cb\u9020\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3068\u89e3\u3055\u308c\u308b\uff08\u62d9\u8457\u300e<a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s73842\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6cd5\u5275\u9020\u8ad6<\/a>\u300f\uff08\u6e05\u6587\u793e\u30fb2022\u5e74\uff09854\uff0d856\u9801\uff3b\u521d\u51fa\u30fb1995\u5e74\uff3d\u306e\u307b\u304b\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-300\/\" target=\"_blank\" rel=\"noopener\">\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u306e\u57fa\u790e\u7406\u8ad6\u300d\u7b2c\uff15\u56de<\/a><strong>\u2161\uff12<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6b21\u306e\u898b\u89e3\uff08\u4e2d\u5ddd\u4e00\u90ce\uff1d\u6e05\u6c38\u656c\u6b21\u7de8\u300e\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u56fd\u7a0e\u901a\u5247\u6cd5\u300f\uff08\u7a0e\u6cd5\u7814\u7a76\u6240\u30fb\u52a0\u9664\u5f0f\uff3b1989\u5e74\u8ffd\u9332\u7b2c\uff15\u53f7\u52a0\u9664\u6e08\uff3d\uff09E403\uff5e420\u9801\uff3b\u4e2d\u5ddd\u4e00\u90ce\u57f7\u7b46\uff3d\uff09\u304c\u8aac\u304f\u3068\u3053\u308d\u304b\u3089\u3082\u3044\u3048\u308b\u3088\u3046\u306b\u3001\u4eca\u56de\u306e\u691c\u8a0e\u5bfe\u8c61\u3067\u3042\u308b\u56fd\u7a0e\u901a\u5247\u6cd524\u6761\u306a\u3044\u305726\u6761\u306e\u898f\u5b9a\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u7b2c\u4e8c\u6b21\u7684\u78ba\u5b9a\u306e\u305f\u3081\u306e\u3044\u308f\u3070\u300c\u5668\u300d\u306e\u3088\u3046\u306a\u898f\u5b9a\uff08\u4ee5\u4e0b\u300c<strong>\u5668\u898f\u5b9a<\/strong>\u300d\u3068\u3044\u3046\uff09\u3067\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u304c\u3001\u4eca\u56de\u306e\u691c\u8a0e\u306f\u3001\u305d\u306e\u3053\u3068\u3092\u524d\u63d0\u306b\u3057\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u624b\u7d9a\u306b\u304a\u3051\u308b\u305d\u308c\u3089\u306e\u5668\u898f\u5b9a\u306e\u610f\u7fa9\u30fb\u4f4d\u7f6e\u3065\u3051\u3092\u4e2d\u5fc3\u306b\u884c\u3046\u3053\u3068\u3068\u3057\u3001\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u306b\u95a2\u3059\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff12\u7ae0\u7b2c\uff12\u7bc0\u7b2c\uff13\u6b3e\u306e\u898f\u5b9a\u306e\u3046\u3061\u4ed6\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u540c\u6cd529\u6761\uff08\u66f4\u6b63\u7b49\u306e\u52b9\u529b\uff09\u3092\u53d6\u308a\u4e0a\u3052\u308b\u306b\u3068\u3069\u3081\u308b\u3053\u3068\u306b\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-indent: 15px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u4fc2\u308b\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u3068\u5668\u898f\u5b9a<\/strong><\/h4>\n<p>\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u306e\u3046\u3061<strong>\u671f\u9650\u5185\u7533\u544a<\/strong>\u3092\u300c\u539f\u5247\u7684\u304b\u3064\u57fa\u672c\u7684\u306a\u3082\u306e\u300d\uff08\u5fd7\u5834\u559c\u5fb3\u90ce\u307b\u304b\u5171\u7de8\u300e<a title=\"\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.zaikyo.or.jp\/publishing\/books\/009560.shtml\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7cbe\u89e3\u3014\u4ee4\u548c\uff14\u5e74\u6539\u8a02\u30fb17\u7248\u3015<\/a>\u300f\uff08\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30fb2022\u5e74\uff09294\u9801\u3001\u6b66\u7530\u660c\u8f14\u76e3\u4fee\u300e<a title=\"\u7b2c\u4e00\u6cd5\u898f\u682a\u5f0f\u4f1a\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.daiichihoki.co.jp\/store\/products\/detail\/100165.html?comelineup\" target=\"_blank\" rel=\"noopener\">DHC\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u56fd\u7a0e\u901a\u5247\u6cd5<\/a>\u300f\uff08\u7b2c\u4e00\u6cd5\u898f\u30fb\u52a0\u9664\u5f0f\uff091204\u9801\uff09\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u308b\u304c\u3001\u305d\u308c\u306f\u3001\u7d0d\u7a0e\u8005\u304c\u7b2c\u4e00\u6b21\u7684\u78ba\u5b9a\u7fa9\u52d9\u3092\u69cb\u6210\u3059\u308b\u6b21\u306e\uff12\u3064\u306e\u7fa9\u52d9\u3001\u3059\u306a\u308f\u3061\u3001\u2460<strong>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5b58\u5426\u53c8\u306f\u7bc4\u56f2\u3092\u5404\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u5f93\u3063\u3066\u6b63\u3057\u304f\u78ba\u5b9a\u3059\u308b\u7fa9\u52d9<\/strong>\u3068\u2461<strong>\u5404\u7a0e\u6cd5\u304c\u7d0d\u7a0e\u7533\u544a\u306b\u3064\u3044\u3066\u4e00\u822c\u7684\u306b\u5b9a\u3081\u308b\u671f\u9650\uff08\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u3002\u7a0e\u901a\uff12\u6761\uff17\u53f7\uff09\u307e\u3067\u306b\u6b63\u3057\u304f\u7d0d\u7a0e\u7533\u544a\u66f8\uff08\u540c\u6761\uff16\u53f7\uff09\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9<\/strong>\u3092\u5171\u306b\u5c65\u884c\u3057\u5f97\u308b\u306e\u304c\u3001\u671f\u9650\u5185\u7533\u544a\u3067\u3042\u308b\u304b\u3089\u3067\u3042\u308b\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd517\u6761\uff08\uff5e22\u6761\uff09\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u3068\u5b9f\u5b9a\u7684\u628a\u63e1\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-178\/\" target=\"_blank\" rel=\"noopener\">\u7b2c11\u56de<\/a><strong>\uff12<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u306b\u3088\u308c\u3070\u3001\u4e0a\u8a18\u2460\u306e\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u3092\u662f\u6b63\u3059\u308b\u7d0d\u7a0e\u7533\u544a\u3068\u3057\u3066<strong>\u4fee\u6b63\u7533\u544a<\/strong>\uff08\u7a0e\u901a19\u6761\uff09\u304c\u3001\u4e0a\u8a18\u2461\u306e\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u3092\u662f\u6b63\u3059\u308b\u7d0d\u7a0e\u7533\u544a\u3068\u3057\u3066<strong>\u671f\u9650\u5f8c\u7533\u544a<\/strong>\uff08\u540c18\u6761\uff09\u304c\u305d\u308c\u305e\u308c\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u3053\u308c\u3068\u30d1\u30e9\u30ec\u30eb\u306b\u7a0e\u52d9\u5b98\u5e81\u306e\u7b2c\u4e8c\u6b21\u7684\u78ba\u5b9a\u7fa9\u52d9\u3092\u8003\u3048\u308b\u3068\u3001\u4e0a\u8a18\u2460\u306e\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u3092\u662f\u6b63\u3059\u308b\u8ab2\u7a0e\u51e6\u5206\u3068\u3057\u3066<strong>\u66f4\u6b63<\/strong>\uff08\u540c24\u6761\uff09\u30fb<strong>\u518d\u66f4\u6b63<\/strong>\uff08\u540c26\u6761\uff09\u304c\u3001\u4e0a\u8a18\u2461\u306e\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u3092\u662f\u6b63\u3059\u308b\u8ab2\u7a0e\u51e6\u5206\u3068\u3057\u3066<strong>\u6c7a\u5b9a<\/strong>\uff08\u540c25\u6761\uff09\u304c\u305d\u308c\u305e\u308c\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u671f\u9650\u5185\u7533\u544a\u3092\u300c\u539f\u5247\u7684\u304b\u3064\u57fa\u672c\u7684\u306a\u3082\u306e\u300d\u3068\u3057\u3066\u305d\u306e\u4e2d\u6838\u306b\u4f4d\u7f6e\u3065\u3051\u305f\u4e0a\u3067\u3001\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u5b98\u5e81\u3068\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u306e\u67a0\u5185\u3067\u3001\u524d\u8a18\u306e\u2460\u53ca\u3073\u2461\u306e\u3044\u305a\u308c\u304b\u306e\u7fa9\u52d9\u306e\u4e0d\u5c65\u884c\u3092\u662f\u6b63\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u884c\u70ba\u3068\u3057\u3066\u3001\u7d0d\u7a0e\u8005\u5074\u306b\u306f\u4fee\u6b63\u7533\u544a\u53ca\u3073\u671f\u9650\u5f8c\u7533\u544a\u3092\u3001\u7a0e\u52d9\u5b98\u5e81\u5074\u306b\u306f\u66f4\u6b63\u30fb\u518d\u66f4\u6b63\u53ca\u3073\u6c7a\u5b9a\u3092\u3001\u305d\u308c\u305e\u308c\u5b9a\u3081\u308b\u3082\u306e\u3068\u307f\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u3053\u306e\u610f\u5473\u3067\u3001\u56fd\u7a0e\u901a\u5247\u6cd517\u6761\u306a\u3044\u305719\u6761\u3068\u540c\u6cd524\u6761\u306a\u3044\u305726\u6761\u306b\u306f\u3001\u4e0a\u3067\u8ff0\u3079\u305f\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u3092\u69cb\u6210\u3059\u308b\u5668\u898f\u5b9a\u3068\u3057\u3066\u306e\u610f\u7fa9\u30fb\u4f4d\u7f6e\u3065\u3051\u304c\u3001\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3063\u3066\u3088\u304b\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#333399;\">\u3010124\u3011<\/span>\u53c2\u7167\uff09\u3001\u5f8c\u8005\u306b\u304a\u3044\u3066\u306f\u6240\u5b9a\u306e\u9664\u65a5\u671f\u9593\uff08\u540c70\u6761\u30fb71\u6761\uff09\u5185\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u305e\u308c\u7e70\u308a\u8fd4\u3057\uff08\u300c\u91cd\u7573\u7684\u306b\u300d\uff09\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u78ba\u5b9a\u884c\u70ba\u3067\u3042\u308b\uff08\u300c<strong>\u91cd\u7573\u7684\u78ba\u5b9a<\/strong>\u300d\u306b\u3064\u3044\u3066\u306f<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c11\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd517\u6761\uff08\uff5e22\u6761\uff09\u300d\uff0d\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u3068\u5b9f\u5b9a\u7684\u628a\u63e1\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-178\/\" target=\"_blank\" rel=\"noopener\">\u7b2c11\u56de<\/a><strong>\uff14<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u76f8\u4e92\u30c1\u30a7\u30c3\u30af\u69cb\u9020\u306e\u4e3b\u8981\u90e8\u5206\u3092\u69cb\u6210\u3059\u308b\u306e\u306f\u3001\u4fee\u6b63\u7533\u544a\u3068\u66f4\u6b63\u3067\u3042\u308b\u3068\u8003\u3048\u3066\u3088\u3044\u3067\u3042\u308d\u3046\u3002\u3057\u304b\u3082\u3001\u4fee\u6b63\u7533\u544a\u306f\u5148\u884c\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306e\u904e\u8aa4\uff08\u904e\u5c11\u78ba\u5b9a\uff09\u3092\u7d0d\u7a0e\u8005\u306e\u4e0d\u5229\u306b\u662f\u6b63\u3059\u308b\u305f\u3081\u306e\u78ba\u5b9a\u884c\u70ba\u3067\u3042\u308a\u3001\u904e\u5927\u78ba\u5b9a\u306e\u904e\u8aa4\u3092\u7d0d\u7a0e\u8005\u306e\u6709\u5229\u306b\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u306f\u66f4\u6b63\u306e\u8acb\u6c42\uff08\u7a0e\u901a23\u6761\uff09\u3092\u901a\u3058\u3066\u6e1b\u984d\u66f4\u6b63\u306b\u3088\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3053\u3068\uff08<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c12\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd523\u6761\uff08\uff11\uff09\u300d\uff0d\u7dcf\u8aac\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-180\/\" target=\"_blank\" rel=\"noopener\">\u7b2c12\u56de<\/a><strong>\uff11<\/strong>\u53c2\u7167\uff09\u304b\u3089\u3059\u308b\u3068\u3001\u66f4\u6b63\u3053\u305d\u304c\u4e0a\u8a18\u69cb\u9020\u306e\u4e2d\u6838\u3092\u62c5\u3063\u3066\u3044\u308b\u3068\u3044\u3063\u3066\u3082\u3088\u304b\u308d\u3046\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u3088\u3046\u306b\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u305d\u306e\u4f53\u7cfb\u7684\u628a\u63e1\u304b\u3089\u3059\u308c\u3070\u3001\u671f\u9650\u5185\u7533\u544a\u3092\u300c\u539f\u5247\u7684\u304b\u3064\u57fa\u672c\u7684\u306a\u3082\u306e\u300d\u3068\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u624b\u7d9a\u306e\u4e2d\u6838\u306b\u4f4d\u7f6e\u3065\u3051\u308b\u3082\u306e\u3067\u306f\u3042\u308b\u304c\u3001\u305d\u306e\u5b9f\u5b9a\u7684\u628a\u63e1\u304b\u3089\u3059\u308c\u3070\u3001\u66f4\u6b63\u3092\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u624b\u7d9a\u306e\u4e2d\u6838\u306b\u4f4d\u7f6e\u3065\u3051\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u307f\u3066\u3088\u304b\u308d\u3046\u3002\u6bd4\u55a9\u7684\u306b\u3044\u3048\u3070\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306f\u3001\u4f53\u7cfb\u7684\u306b\u306f\uff08\u7406\u5ff5\u4e0a\u306f\uff09\u671f\u9650\u5185\u7533\u544a\u304c\u300c<strong>\u5148\u9663<\/strong>\u300d\u3092\u62c5\u3044\u3001\u5b9f\u5b9a\u7684\u306b\u306f\uff08\u5b9f\u969b\u4e0a\u306f\uff09\u66f4\u6b63\u304c\u300c<strong>\u5f8c\u8a70\u3081<\/strong>\u300d\u3092\u62c5\u3046\u5236\u5ea6\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3088\u304b\u308d\u3046\u3002\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u5b9f\u5b9a\u7684\u628a\u63e1\u306b\u304a\u3051\u308b\u79df\u7a0e\u5fb4\u53ce\u306e\u89b3\u70b9\u304b\u3089\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306e\u5834\u9762\u3067\u306f\u300c\u5f8c\u8a70\u3081\u300d\u3068\u3057\u3066\u306e\u66f4\u6b63\u306b\u6975\u3081\u3066\u91cd\u8981\u306a\u5f79\u5272\u304c\u671f\u5f85\u3055\u308c\u308b\u3068\u8003\u3048\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u624b\u7d9a\u306b\u304a\u3051\u308b\u66f4\u6b63\u306e\u3053\u306e\u3088\u3046\u306a\u300c\u5f8c\u8a70\u3081\u300d\u3068\u3057\u3066\u306e\u6027\u683c\u306f\u3001\u66f4\u6b63\u306e\u52b9\u529b\uff08<strong>\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u52b9<\/strong>\uff09\u3092\u5b9a\u3081\u308b\u56fd\u7a0e\u901a\u5247\u6cd529\u6761\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306a\u5f62\u3067\u5177\u4f53\u5316\u3055\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u66f4\u6b63\u7b49\u306e\u52b9\u529b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-178\/\" target=\"_blank\" rel=\"noopener\">\u7b2c11\u56de<\/a><strong>\uff14<\/strong>\u53c2\u7167\uff09\u3068\u540c\u3058\u304f\u3001\u5148\u884c\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u5bfe\u3059\u308b\u66f4\u6b63\u306e<strong>\u8ffd\u52a0\u7684\u78ba\u5b9a\u52b9<\/strong>\u3092\u5b9a\u3081\u3066\u3044\u308b\uff08\u7a0e\u901a29\u6761\uff11\u9805\uff09\u3002\u305f\u3060\u3057\u3001\u6e1b\u984d\u66f4\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u5f62\u5f0f\u7684\u306b\u306f\u3001\u4fee\u6b63\u7533\u544a\u306e\u5834\u5408\u3068\u7570\u306a\u308a\u3001\u6e1b\u984d\u90e8\u5206\u306e\u78ba\u5b9a\u52b9\u306e\u307f\u3092\u6392\u9664\u3059\u308b\uff08\u53d6\u308a\u6d88\u3059\uff09\u3068\u3044\u3046\u3044\u308f\u3070\u300c<strong>\u30de\u30a4\u30ca\u30b9\u306e\u8ffd\u52a0\u7684\u78ba\u5b9a\u52b9<\/strong>\u300d\u3092\u5b9a\u3081\u3066\u3044\u308b\uff08\u7a0e\u901a29\u6761\uff12\u9805\uff09\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u56fd\u7a0e\u901a\u5247\u6cd529\u6761\u304c\u540c\u6cd526\u6761\u306e\u6587\u8a00\uff08\u518d\u66f4\u6b63\u306b\u3064\u3044\u3066\u5897\u6e1b\u7a0e\u984d\u306e\u307f\u3092\u78ba\u5b9a\u3057\u76f4\u3059\u3068\u306e\u5b9a\u3081\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\uff09\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u5148\u884c\u3059\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u5b9a\u306b\u5bfe\u3059\u308b\u66f4\u6b63\u306b\u3064\u3044\u3066\u305d\u306e\u52b9\u529b\u3092\u5168\u9762\u7684\u306b\u898b\u76f4\u3059\u3053\u3068\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u8ffd\u52a0\u7684\u78ba\u5b9a\u52b9\u3092\u5b9a\u3081\u308b\u306b\u3068\u3069\u3081\u3066\u3044\u308b\u306e\u306f\u3001\u305d\u306e\u9650\u308a\u306b\u304a\u3044\u3066\u3067\u306f\u3042\u308b\u304c\u3001\u4e3b\u306b\u79df\u7a0e\u6cd5\u5f8b\u95a2\u4fc2\u306e\u65e9\u671f\u78ba\u5b9a\u30fb\u5b89\u5b9a\u3092\u8003\u616e\u3057\u3001\u3082\u3063\u3066\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u5b9f\u5b9a\u7684\u628a\u63e1\u306e\u89b3\u70b9\u3067\u3042\u308b\u79df\u7a0e\u5fb4\u53ce\u306e\u78ba\u4fdd\u3092\u56f3\u308d\u3046\u3068\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u306f\u3001\u305d\u3046\u3059\u308b\u305f\u3081\u306b\u3001\u7d0d\u7a0e\u7533\u544a\u30fb\u66f4\u6b63\u7b49\u306e\u884c\u70ba\u76f8\u4e92\u9593\u306e\u95a2\u4fc2\u306e\u6349\u3048\u65b9\u306b\u3064\u3044\u3066\u56fd\u7a0e\u901a\u5247\u6cd5\u5236\u5b9a\u524d\u304b\u3089\u5b58\u5728\u3057\u3066\u3044\u305f\u6b21\u306e\u32d0\u306e\uff12\u3064\u306e\u8003\u3048\u65b9\uff08\u7a0e\u5236\u8abf\u67fb\u4f1a\u300e<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=41\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u7b54\u7533\u306e\u8aac\u660e\uff08\u7b54\u7533\u5225\u518a\uff09<\/a>\u300f\uff08\u662d\u548c36\u5e74\uff17\u6708\uff09<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=114\" target=\"_blank\" rel=\"noopener\">62\u9801<\/a>\uff09\u306e\u300c\u6298\u8877\u8aac\u300d\uff08\u4e2d\u5ddd\uff1d\u6e05\u6c38\u7de8\u30fb\u524d\u63b2\u66f8E296\uff5e298\u9801\uff3b\u65b0\u4e95\u9686\u4e00\u30fb\u6ce2\u591a\u91ce\u5f18\u57f7\u7b46\uff3d\u3002\u5fd7\u5834\u307b\u304b\u5171\u7de8\u30fb\u524d\u63b2\u66f8402\u9801\u3082\u540c\u65e8\uff09\u3068\u3082\u3044\u3046\u3079\u304d\u3001\u6b21\u306e\u32d1\u306e\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u300d\uff08\u7a0e\u5236\u8abf\u67fb\u4f1a\u30fb\u4e0a\u63b2\u7b54\u7533\u5225\u518a<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=115\" target=\"_blank\" rel=\"noopener\">63\u9801<\/a>\uff09\u3092\u63a1\u7528\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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