{"id":262415,"date":"2023-07-13T10:20:36","date_gmt":"2023-07-13T01:20:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262415"},"modified":"2024-11-29T14:33:49","modified_gmt":"2024-11-29T05:33:49","slug":"tax-article-500","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-500\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c121\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e15\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\u7b2c121\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\u306e15\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=\"toggle_wrap closed\"><h4 class=\"toggle\">\u25b7\uff08\u305d\u306e\uff11\uff09\u304b\u3089\uff08\u305d\u306e14\uff09\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4><div class=\"toggle_content toggle_closed\">\n<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: 10px; padding-left: 30px;\"><strong>\uff08\uff12\uff09\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e12\uff09\u306f<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-484\/\" target=\"_blank\" rel=\"noopener\">\u3053\u3061\u3089<\/a>\u300b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px; padding-left: 30px;\"><strong>\uff08\uff13\uff09\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u3068\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e13\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c119\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e13\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-489\/\" 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;\">\u2169\u3000\u5e83\u5831\u6d3b\u52d5\u3068\u7d0d\u7a0e\u8005\u3078\u306e\u60c5\u5831\u63d0\u4f9b<\/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;\">\u653f\u5e9c\u5e83\u5831<\/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;\">\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u5e83\u5831\u6d3b\u52d5<\/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;\">\u5c0f\u62ec<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u300a\uff08\u305d\u306e14\uff09\u306f<a title=\"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c120\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e14\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-494\/\" 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;\">\u56fd\u7a0e\u5e81\u306e\u5e83\u5831\u6d3b\u52d5\uff08\u4e88\u7b97\u984d\u30fb\u57f7\u884c\u984d\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><strong>\uff15\u3000<\/strong><strong style=\"font-size: 1em;\">\u5e83\u5831\u6d3b\u52d5\u3068\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u306e\u91b8\u6210<\/strong><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u216a\u3000\u91d1\u878d\u6559\u80b2\u3068\u3057\u3066\u306e\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u61c7\u8ac7\u4f1a<\/strong><\/h4>\n<p>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6d88\u8cbb\u8005\u3042\u308b\u3044\u306f\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u3001\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u304c\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u306f\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u304c\u3001\u305d\u3053\u3067\u306f\u3001\u91d1\u878d\u6559\u80b2\u306b\u304a\u3051\u308b\u6210\u4eba\u5411\u3051\u6559\u80b2\u306e\u53d6\u7d44\u307f\u304c\u53c2\u8003\u3068\u306a\u308d\u3046\u3002<\/p>\n<p>\u91d1\u878d\u5e81\u304c\u4e3b\u50ac\u3059\u308b\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u61c7\u8ac7\u4f1a\u306f\u3001\u5e73\u621017\u5e74\uff16\u6708\u4ed8\u3051\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/newsj\/16\/singi\/f-20050630-2\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u6574\u7406<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u8ad6\u70b9\u6574\u7406\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u56fd\u6c11\u4e00\u4eba\u4e00\u4eba\u306b\u3001\u91d1\u878d\u3084\u305d\u306e\u80cc\u666f\u3068\u306a\u308b\u7d4c\u6e08\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u77e5\u8b58\u3068\u3001\u65e5\u3005\u306e\u751f\u6d3b\u306e\u4e2d\u3067\u3053\u3046\u3057\u305f\u57fa\u790e\u77e5\u8b58\u306b\u7acb\u811a\u3057\u3064\u3064\u81ea\u7acb\u3057\u305f\u500b\u4eba\u3068\u3057\u3066\u5224\u65ad\u3057\u610f\u601d\u6c7a\u5b9a\u3059\u308b\u80fd\u529b\u3001\u3059\u306a\u308f\u3061\u91d1\u878d\u7d4c\u6e08\u30ea\u30c6\u30e9\u30b7\u30fc\u3092\u8eab\u306b\u3064\u3051\u3066\u3082\u3089\u3044\u3001\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305d\u306e\u77e5\u8b58\u3092\u5145\u5b9f\u3059\u308b\u6a5f\u4f1a\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u306f\u3001\u4eca\u3084\u5927\u304d\u306a\u793e\u4f1a\u7684\u8981\u8acb\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u8a00\u3048\u308b\u3002\u3053\u308c\u304c\u3001\u672c\u61c7\u8ac7\u4f1a\u306b\u304a\u3051\u308b\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u306e\u30a4\u30e1\u30fc\u30b8\u3067\u3042\u308b\u3002\u300d\u3068\u5831\u544a\u3057\u3066\u3044\u308b\uff08<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/newsj\/16\/singi\/f-20050630-2\/02.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u540c\u8ad6\u70b9\u6574\u7406\uff15\u9801<\/a>\uff09\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u5404\u4eba\u306e\u30e9\u30a4\u30d5\u30b9\u30c6\u30fc\u30b8\u3092\u3001\u307e\u305a\u5927\u304d\u304f\u521d\u7b49\u4e2d\u7b49\u6559\u80b2\u6bb5\u968e\u3068\u793e\u4f1a\u4eba\u30fb\u9ad8\u9f62\u8005\u6bb5\u968e\u306b\u5206\u3051\u3066\u3001\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u306e\u73fe\u72b6\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u306b\u3064\u3044\u3066\u8b70\u8ad6\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u793e\u4f1a\u4eba\u30fb\u9ad8\u9f62\u8005\u6bb5\u968e\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u73fe\u72b6\u8a8d\u8b58<\/strong><\/h4>\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: 3px;\">\u73fe\u5728\u306e\u793e\u4f1a\u4eba\u30fb\u9ad8\u9f62\u8005\u6559\u80b2\u306e\u4e3b\u306a\u6a5f\u4f1a\u3068\u3057\u3066\u306f\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u5c0e\u5165\u6642\u7814\u4fee\u3001\u4f01\u696d\u5f93\u696d\u54e1\u5bfe\u8c61\u306e\u7814\u4fee\u3001\u5404\u7a2e\u56e3\u4f53\u30fb\u30e1\u30c7\u30a3\u30a2\u30fb\u91d1\u878d\u6a5f\u95a2\u4e3b\u50ac\u306e\u30bb\u30df\u30ca\u30fc\u3001\u30de\u30cd\u30fc\u8a8c\u306a\u3069\u306e\u8a18\u4e8b\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u30fb\u30fb\u30fb<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u793e\u4f1a\u4eba\u30fb\u9ad8\u9f62\u8005\u4e00\u822c\u306e\u73fe\u72b6\u306e\u554f\u984c\u3068\u3057\u3066\u306f\u3001\u30fb\u30fb\u30fb\u4ed6\u306e\u5206\u91ce\u3067\u306f\u7acb\u6d3e\u306a\u793e\u4f1a\u4eba\u3067\u3082\u304a\u91d1\u306e\u3053\u3068\u306f\u610f\u5916\u3068\u77e5\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u304c\u5b9f\u611f\u3092\u3082\u3063\u3066\u8a9e\u3089\u308c\u305f\u3002\u3053\u3053\u3067\u3082\u8cc7\u6599\u30fb\u60c5\u5831\u306f\u591a\u304f\u3042\u308b\u304c\u3001\u3069\u308c\u3092\u9078\u629e\u3057\u30a2\u30d7\u30ed\u30fc\u30c1\u3059\u308b\u304b\u304c\u91cd\u8981\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u307e\u305f\u3001\u30ea\u30b9\u30af\u306e\u6982\u5ff5\u306b\u3064\u3044\u3066\u3001\u4e00\u822c\u306e\u4eba\u306f\u3001\u5b89\u5168\u304b\u5371\u967a\u304b\u306e\u4e8c\u5206\u8ad6\u3067\u3001100\uff05\u5b89\u5168\u3067\u306a\u3051\u308c\u3070\u5b89\u5fc3\u3057\u306a\u3044\u50be\u5411\u304c\u3042\u308a\u3001\u6295\u8cc7\u3068\u6295\u6a5f\u306e\u533a\u5225\u3084\u3001\u5206\u6563\u6295\u8cc7\u306e\u6982\u5ff5\u306e\u57fa\u672c\u3082\u77e5\u8b58\u3068\u3057\u3066\u5171\u6709\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u8a8d\u8b58\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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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-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5b89\u5168\u30fb\u5371\u967a\u306e\u4e8c\u5206\u8ad6\u3068\u306f\u7570\u306a\u308b\u4e0d\u78ba\u5b9f\u306a\u30ea\u30b9\u30af\u3068\u3044\u3046\u6982\u5ff5\u3068\u3069\u3046\u4ed8\u304d\u5408\u3063\u3066\u3044\u304f\u304b\u3001<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u6295\u6a5f\u3068\u6295\u8cc7\u306e\u533a\u5225\u3001<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u5206\u6563\u6295\u8cc7\u3068\u3044\u3046\u8cc7\u7523\u7ba1\u7406\u30fb\u904b\u7528\u306e\u57fa\u672c\u3001<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u6d88\u8cbb\u8005\u3068\u3057\u3066\u91d1\u878d\u30c8\u30e9\u30d6\u30eb\u304b\u3089\u8eab\u3092\u5b88\u308b\u305f\u3081\u306e\u6cd5\u77e5\u8b58\u3001<\/p>\n<p style=\"margin-bottom: 3px;\">\u3068\u3044\u3063\u305f\u3082\u306e\u3092\u4e2d\u5fc3\u306b\u30d0\u30e9\u30f3\u30b9\u306e\u3068\u308c\u305f\u3082\u306e\u3068\u3059\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6559\u80b2\u306e\u62c5\u3044\u624b<\/strong><\/h4>\n<p>\u6210\u4eba\u5411\u3051\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u306e\u62c5\u3044\u624b\u3068\u3057\u3066\u306f\u3001\u591a\u69d8\u306a\u62c5\u3044\u624b\u306e\u5f79\u5272\u304c\u305d\u308c\u305e\u308c\u671f\u5f85\u3055\u308c\u308b\u3068\u3059\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5404\u56e3\u4f53\u4e3b\u50ac\u306e\u30bb\u30df\u30ca\u30fc\u30fb\u30b9\u30af\u30fc\u30eb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\uff08\u4f01\u696d\u52e4\u52d9\u8005\u306b\u5bfe\u3057\u3066\uff09\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u904b\u55b6\u7ba1\u7406\u6a5f\u95a2\u3084\u4f01\u696d\u81ea\u8eab<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\uff08\u4f01\u696d\u52e4\u52d9\u8005\u4ee5\u5916\u306e\u81ea\u55b6\u696d\u8005\u3001\u9ad8\u9f62\u8005\u3001\u5c02\u696d\u4e3b\u5a66\u7b49\u306b\u5bfe\u3057\u3066\uff09\u516c\u7684\u6a5f\u95a2\u30fb\u5730\u65b9\u516c\u5171\u56e3\u4f53<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: 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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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Relations\uff09\u306e\u767a\u60f3\u3067\u81e8\u3080\u3053\u3068\u304c\u5927\u5207\u3067\u3042\u308b\u3002\u300c\u6700\u5927\u306e\u5e83\u544a\u306f\u30cb\u30e5\u30fc\u30b9\u300d\u3067\u3042\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4f1d\u3048\u305f\u3044\u60c5\u5831\u3092\u30cb\u30e5\u30fc\u30b9\u306e\u5f62\u3067\u4f1d\u3048\u3066\u3082\u3089\u3048\u308b\u3088\u3046\u3001\u53d7\u3051\u624b\u3068\u306e\u300c\u5171\u901a\u8a00\u8a9e\u300d\u3092\u542b\u307e\u305b\u308b\u3053\u3068\u3067\u60c5\u5831\u306b\u5ba2\u89b3\u6027\u3068\u4fe1\u983c\u6027\u3092\u4e0e\u3048\u308b\u3053\u3068\u3084\u3001\u611f\u52d5\u3001\u4eca\u65e5\u6027\u3001\u7269\u8a9e\u6027\u3068\u3044\u3063\u305f\u300c\u30cb\u30e5\u30fc\u30b9\u4f5c\u308a\u306e\u6cd5\u5247\u300d\u3092\u8e0f\u307e\u3048\u308b\u3053\u3068\u304c\u809d\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u3082\u3068\u3082\u3068\u99b4\u67d3\u307f\u306e\u5c11\u306a\u3044\u4eba\u306b\u3082\u53d7\u3051\u5165\u308c\u3089\u308c\u308b\u305f\u3081\u306e\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30e1\u30f3\u30c8\u6027\u306b\u3064\u3044\u3066\u3082\u6b21\u306e\u3088\u3046\u306b\u8a00\u53ca\u3057\u3066\u3044\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: 3px;\">\u300c\u5206\u304b\u308a\u3084\u3059\u3044\u300d\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3042\u308a\u3001\u300c\u304a\u3082\u3057\u308d\u3055\u300d\u3001\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30e1\u30f3\u30c8\u6027\u304c\u6c42\u3081\u3089\u308c\u308b\u3002\u4f8b\u3048\u3070\u3001\u73fe\u5728\u3001\u5236\u4f5c\u3055\u308c\u3066\u3044\u308b\u5b50\u4f9b\u5411\u3051\u30cb\u30e5\u30fc\u30b9\u756a\u7d44\u306e\u3088\u3046\u306a\u3001\u5fb9\u5e95\u7684\u306a\u53d7\u3051\u624b\u306e\u30ec\u30d9\u30eb\u3001\u7d20\u4eba\u306e\u76ee\u7dda\u3067\u306e\u60c5\u5831\u4f5c\u308a\u3068\u3001\u30af\u30a4\u30ba\u611f\u899a\u3084\u5b9f\u4f53\u9a13\u306b\u6839\u3056\u3057\u305f\u30a8\u30f3\u30bf\u30fc\u30c6\u30a4\u30e1\u30f3\u30c8\u6027\u306e\u4ed8\u4e0e\u3001\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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3px;\">\u7b2c\u4e00\u306f\u3001\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u306b\u95a2\u308f\u308b\u591a\u69d8\u306a\u95a2\u4fc2\u8005\u306e\u9023\u643a\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u4e2d\u7acb\u7684\u7acb\u5834\u304b\u3089\u3001\u73fe\u72b6\u306e\u554f\u984c\u70b9\u306e\u628a\u63e1\u3084\u8a8d\u8b58\u306e\u5171\u6709\u5316\u3092\u884c\u306a\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u7b2c\u4e8c\u306f\u3001\u73fe\u306b\u884c\u306a\u308f\u308c\u3066\u3044\u308b\u591a\u69d8\u306a\u62c5\u3044\u624b\u306b\u3088\u308b\u5b9f\u8df5\u306e\u4e2d\u304b\u3089\u3001\u512a\u308c\u305f\u4e8b\u4f8b\u3092\u9078\u5225\u3057\u5e83\u3081\u3066\u3044\u304f\u904e\u7a0b\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u7b2c\u4e09\u306f\u3001\u53d7\u3051\u624b\u306e\u591a\u69d8\u306a\u30cb\u30fc\u30ba\u306b\u30de\u30c3\u30c1\u3057\u305f\u60c5\u5831\u306e\u63d0\u4f9b\u3084\u3001\u4e3b\u4f53\u7684\u306b\u5b66\u3076\u500b\u4eba\u306e\u52d5\u6a5f\u4ed8\u3051\u3092\u884c\u306a\u3044\u3001\u30a2\u30af\u30bb\u30b9\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<\/div>\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>\u6b21\u56de\u306f8\/17\u306b\u63b2\u8f09\u4e88\u5b9a\u3067\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>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6d88\u8cbb\u8005\u3042\u308b\u3044\u306f\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u691c\u8a0e\u306b\u304a\u3044\u3066\u3001\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u304c\u91cd\u8981\u3067\u3042\u308b\u3053\u3068\u306f\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u304c\u3001\u305d\u3053\u3067\u306f\u3001\u91d1\u878d\u6559\u80b2\u306b\u304a\u3051\u308b\u6210\u4eba\u5411\u3051\u6559\u80b2\u306e\u53d6\u7d44\u307f\u304c\u53c2\u8003\u3068\u306a\u308d\u3046\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":[585,366],"backnumber":[2236],"series":[1151],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:22:46","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262415"}],"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=262415"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262415\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=262415"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=262415"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=262415"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=262415"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=262415"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}