{"id":262495,"date":"2023-07-27T10:18:44","date_gmt":"2023-07-27T01:18:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262495"},"modified":"2023-08-15T16:00:19","modified_gmt":"2023-08-15T07:00:19","slug":"property-article-115","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-115\/","title":{"rendered":"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c27\u56de\u3011\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u53ca\u3073\u51e6\u5206\u3057\u305f\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u3068\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u306e\u9069\u7528\u306e\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff31\uff06\uff21<\/span>\u3067\u308f\u304b\u308b<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 20px; color: #20b2aa;\"> \u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009<\/span>\u975e\u4e0a\u5834\u682a\u5f0f<span style=\"font-size: 18px;\">\u306e<\/span>\u8a55\u4fa1<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u53ca\u3073\u51e6\u5206\u3057\u305f\u5834\u5408\u306e<br \/>\n\u682a\u4e3b\u5224\u5b9a\u3068\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u306e\u9069\u7528\u306e\u7559\u610f\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #006400;\"><strong>\uff31<\/strong><\/span><\/h4>\n<p>\uff21\u793e\u306e\u53d6\u7de0\u5f79\u3067\u3042\u308b\u4e59\u306f\u9000\u8077\u306b\u4f34\u3044\u3001\uff21\u793e\u306e\u682a\u5f0f10\u682a\u3092\u914d\u5f53\u9084\u5143\u4fa1\u984d\uff08\uff11\u682a25,000\u5186\uff09\u3067\u767a\u884c\u6cd5\u4eba\u3067\u3042\u308b\uff21\u793e\u306b\u58f2\u5374\u3057\u3001\u540c\u65e5\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3068\u3057\u3066\u3001\u914d\u5f53\u9084\u5143\u4fa1\u984d\uff08\uff11\u682a25,000\u5186\uff09\u3067\u4e19\u304c\u53d6\u5f97\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u4e59\u306f\u7532\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e19\u306f\u7532\u306e\u9577\u7537\u3067\u7532\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306f200\u682a\u3067\u3042\u308a\u3001\uff11\u682a\u306b\u3064\u304d\uff11\u8b70\u6c7a\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-262496\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1.png\" alt=\"\" width=\"1259\" height=\"403\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1.png 1259w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1-1024x328.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1-768x246.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-1-600x192.png 600w\" sizes=\"(max-width: 1259px) 100vw, 1259px\" \/><\/a><br \/>\n\u4e59\u306f\uff21\u793e\u306e\u682a\u5f0f\u3092\u914d\u5f53\u9084\u5143\u4fa1\u984d\uff08\uff11\u682a25,000\u5186\uff09\u3067\u53d6\u5f97\u3057\u3066\u304a\u308a\u3001\u540c\u984d\u3067\u58f2\u5374\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u306a\u304a\u3001\uff11\u682a\u5f53\u305f\u308a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f50,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306f\u3001\u8cc7\u672c\u7b49\u53d6\u5f15\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u4e19\u306b\u3064\u3044\u3066\u3082\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\uff21\u793e\u682a\u5f0f\u306f\u6700\u8fd1\u306b\u304a\u3044\u3066\u58f2\u8cb7\u3055\u308c\u305f\u3053\u3068\u306f\u306a\u304f\u3001\uff21\u793e\u3068\u4e8b\u696d\u306e\u7a2e\u985e\u3001\u898f\u6a21\u3001\u53ce\u76ca\u306e\u72b6\u6cc1\u7b49\u304c\u985e\u4f3c\u3059\u308b\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\uff21\u793e\u682a\u5f0f\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\uff21\u793e\u306e\u4f1a\u793e\u306e\u898f\u6a21\u533a\u5206\u306f\u5927\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u3001\uff21\u793e\u306f\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-262497\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2.png\" alt=\"\" width=\"1203\" height=\"735\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2.png 1203w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2-300x183.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2-1024x626.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2-768x469.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-2-600x367.png 600w\" sizes=\"(max-width: 1203px) 100vw, 1203px\" \/><\/a><\/p>\n<p><!--more--><\/p>\n<h4 style=\"padding: 10px; border: 3px solid #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff21<\/strong><\/span><\/h4>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25a0\u3000\u4e59\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p>\u4e59\u304c\uff21\u793e\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d25,000\u5186\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u6642\u4fa1\u3068\u306a\u308a\u3001\u4f4e\u984d\u8b72\u6e21\u306b\u8a72\u5f53\u305b\u305a\u3001\u307f\u306a\u3057\u914d\u5f53\u91d1\u984d\u3082\u751f\u3058\u307e\u305b\u3093\u306e\u3067\u3001\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u306f\uff10\u5186\uff08250,000\u5186 \uff0d 250,000\u5186\uff09\u3068\u306a\u308a\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25a0\u3000\u4e19\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p>\u4e19\u304c\uff21\u793e\u682a\u5f0f\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u6642\u4fa1\u306f\u30014,200,000\u5186\uff081,400,000\u5186 \u00d7 50\uff05 \uff0b 7,000,000\u5186 \u00d7 50\uff05\uff09\u3068\u306a\u308a\u3001\u4e19\u304c\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u6642\u4fa1\u306f42,000,000\u5186\uff08\uff204,200,000\u5186 \u00d7 10\u682a\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u4e19\u306f\u53d6\u5f97\u5bfe\u4fa1250,000\u5186\uff08\uff2025,000\u5186 \u00d7 10\u682a\uff09\u306742,000,000\u5186\u76f8\u5f53\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u5dee\u984d41,750,000\u5186\uff0842,000,000\u5186 \uff0d 250,000\u5186\uff09\u306b\u5bfe\u3057\u3066\u7d4c\u6e08\u7684\u5229\u76ca\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u5f79\u54e1\u3068\u3057\u3066\u306e\u5730\u4f4d\u306b\u57fa\u3065\u304d\u4eab\u53d7\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\uff64\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #66cdaa;\">\u00a0\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u767a\u884c\u6cd5\u4eba\u306b\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u767a\u884c\u6cd5\u4eba\u306b\u682a\u5f0f\u3092\u6642\u4fa1\u3088\u308a\u3082\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u8b72\u6e21\uff08\u6240\u6cd559\u2460\u4e8c\uff09\u306e\u554f\u984c\u3084\u8b72\u6e21\u3057\u305f\u8005\u304b\u3089\u65e2\u5b58\u682a\u4e3b\u3078\u306e\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u554f\u984c\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_2\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a\uff19\uff0d\uff12<\/a>\uff09\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u4fa1\u984d\u3067\u58f2\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5df1\u682a\u5f0f\u7b49\u306e\u6642\u4fa1\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16<\/a>\uff08\u682a\u5f0f\u7b49\u3092\u8d08\u4e0e\u7b49\u3057\u305f\u5834\u5408\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\uff09\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4f4e\u984d\u8b72\u6e21\u306e\u5224\u5b9a\u306f\u3001\u682a\u4e3b\u7b49\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u91d1\u92ad\u7b49\u306e\u984d\u304c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/020624\/sanrin\/1273\/37_10-11\/01.htm#s1011k-22\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a37\u306e10\u30fb37\u306e11\u5171\uff0d22<\/a>\uff09\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u682a\u4e3b\u7b49\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u91d1\u92ad\u7b49\u306e\u984d\u304c\u8b72\u6e21\u306e\u6642\u306e\u81ea\u5df1\u682a\u5f0f\u7b49\u306e\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f4e\u984d\u8b72\u6e21\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u6240\u4ee4169\uff09\u3002<\/p>\n<p>\u767a\u884c\u6cd5\u4eba\u306b\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c26\u56de\u3011\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u3068\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u306e\u9069\u7528\u306e\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-114\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c26\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8b72\u6e21\u524d\u306e\u682a\u4e3b\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u76f4\u524d\u306b\u304a\u3051\u308b\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f95\uff05\uff08190\u682a\uff0f200\u682a\uff09\u3068\u306a\u308a\u300150\uff05\u8d85\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u76f4\u524d\u306b\u304a\u3051\u308b\u4e59\u306e\u5c5e\u3059\u308b\u540c\u65cf\u95a2\u4fc2\u8005\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f\u3001\uff15\uff05\uff0810\u682a\uff0f200\u682a\uff09\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e59\u306f\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u306a\u6642\u4fa1\u3067\u58f2\u5374\u3055\u308c\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u307f\u306a\u3057\u8b72\u6e21\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u4e59\u306f\u4ea4\u4ed8\u91d1\u92ad\u7b49\u306e\u984d\uff08250,000\u5186\uff09\u304b\u3089\u305d\u306e\u682a\u5f0f\u306b\u5bfe\u5fdc\u3059\u308b\u8cc7\u672c\u91d1\u7b49\u306e\u984d\uff08500,000\u5186\uff09\u3092\u63a7\u9664\u3057\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u3068\u3055\u308c\u307e\u3059\uff08\u6240\u6cd525\u2460\uff09\u304c\u3001\u305d\u306e\u91d1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u307f\u306a\u3057\u914d\u5f53\u91d1\u984d\u306f\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ea4\u4ed8\u91d1\u92ad\u7b49\u306e\u984d\u304b\u3089\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u90e8\u5206\uff08250,000\u5186\uff09\u306b\u3064\u3044\u3066\u306f\uff64\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff08\u63aa\u6cd537\u306e10\u2462\uff09\u304c\u3001\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\uff08250,000\u5186\uff09\u3068\u540c\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3082\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_4\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a\uff19\uff0d\uff14<\/a>\uff09\u304c\u3001\u672c\u554f\u306e\u5834\u5408\u306b\u306f\uff64\u5f79\u54e1\u3068\u3057\u3066\u306e\u5730\u4f4d\u306b\u57fa\u3065\u304d\u5229\u76ca\u3092\u4eab\u53d7\u3057\u3066\u3044\u307e\u3059\u306e\u3067\uff64\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff08\u540c\u65cf\u4f1a\u793e\u306e\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u6a29\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=\"text-indent: 15px; margin-bottom: 3px;\">\u540c\u65cf\u4f1a\u793e\u304c\u65b0\u682a\u306e\u767a\u884c\uff08\u5f53\u8a72\u540c\u65cf\u4f1a\u793e\u306e\u6709\u3059\u308b\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u3092\u542b\u3080\uff61\u4ee5\u4e0b\uff19\uff0d\uff17\u307e\u3067\u306b\u304a\u3044\u3066\u540c\u3058\uff61\uff09\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\uff64\u5f53\u8a72\u65b0\u682a\u306b\u4fc2\u308b\u5f15\u53d7\u6a29\uff08\u4ee5\u4e0b\uff19\uff0d\uff15\u307e\u3067\u306b\u304a\u3044\u3066\uff62\u52df\u96c6\u682a\u5f0f\u5f15\u53d7\u6a29\uff63\u3068\u3044\u3046\uff61\uff09\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u4f1a\u793e\u6cd5\uff08\u5e73\u621017\u5e74\u6cd5\u5f8b\u7b2c86\u53f7\uff09\u7b2c206\u6761\u5404\u53f7\u300a\u52df\u96c6\u682a\u5f0f\u306e\u5f15\u53d7\u3051\u300b\u306b\u63b2\u3052\u308b\u8005\uff08\u5f53\u8a72\u540c\u65cf\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u89aa\u65cf\u7b49 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u767a\u884c\u6cd5\u4eba\u304b\u3089\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/04.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d36<\/a>\u306f\uff64\u4f7f\u7528\u8005\u304c\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u306b\u3064\u3044\u3066\u306f\uff64\u305d\u306e\u652f\u7d66\u6642\u306e\u4fa1\u984d\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3068\u3057\uff64\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u652f\u7d66\u6642\u306e\u4fa1\u984d\u306f\uff64<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905423\uff5e35\u5171\uff0d\uff19<\/a>\u53ca\u3073\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\uff18\u7ae0\uff12\u7bc0\uff08\u516c\u793e\u50b5\uff09\u306e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3059\u308b\u65e8\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\uff61<\/p>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff18\u7ae0\uff12\u7bc0\u306f\u516c\u793e\u50b5\u306e\u53d6\u6271\u3044\u3067\u3042\u308a\u3001\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306f\u3001\uff18\u7ae0\uff11\u7bc0\uff08\u682a\u5f0f\u53ca\u3073\u51fa\u8cc7\uff09\u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d36\u306e\u5b9a\u3081\u306b\u3088\u308c\u3070\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u306b\u3064\u3044\u3066\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u6e96\u7528\u306e\u5b9a\u3081\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905423\uff5e35\u5171\uff0d\uff19<\/a>\u306b\u57fa\u3065\u304d\u975e\u4e0a\u5834\u682a\u5f0f\uff08\u516c\u958b\u9014\u4e0a\u306b\u3042\u308b\u682a\u5f0f\u3092\u9664\u304f\uff09\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-262498\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3.png\" alt=\"\" width=\"1170\" height=\"808\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3.png 1170w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3-300x207.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3-1024x707.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3-768x530.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-3-600x414.png 600w\" sizes=\"(max-width: 1170px) 100vw, 1170px\" \/><\/a><\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u58f2\u8cb7\u5b9f\u4f8b\u3082\u306a\u304f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3001\u898f\u6a21\u3001\u53ce\u76ca\u306e\u72b6\u6cc1\u7b49\u304c\u985e\u4f3c\u3059\u308b\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u3082\u306a\u3044\u305f\u3081\u3001\u300c\uff11\u682a\u53c8\u306f\uff11\u53e3\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u3066\u901a\u5e38\u53d6\u5f15\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d\u300d\u306b\u3088\u308a\u6c42\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\uff11\u682a\u53c8\u306f\uff11\u53e3\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u3066\u901a\u5e38\u53d6\u5f15\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d\u300d\u306e\u5177\u4f53\u7684\u306a\u7b97\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16<\/a>\u306b\u5b9a\u3081\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u540c\u901a\u9054\u3092\u53c2\u8003\u3068\u3057\u3066\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3092\u6e96\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16<\/a>\u306e\u5b9a\u3081\u306f\u3001\u307f\u306a\u3057\u8b72\u6e21\u306e\u8ab2\u7a0e\u5c40\u9762\u3067\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u3068\u306a\u308a\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3068\u3059\u308b\u610f\u898b\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff14\u5e74\uff12\u670814\u65e5\u306e\u6771\u4eac\u5730\u88c1\u5224\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ888-2419\uff09\u3067\u306f\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u304c\u3055\u308c\u305f\u6642\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u88c1\u5224\u6240\u306f\u300c\u57fa\u672c\u901a\u905436\uff0d36\u306f\uff64\u57fa\u672c\u901a\u905423\uff5e35\u5171\uff0d\uff19\u53ca\u3073\u8a55\u4fa1\u901a\u9054\u306e\u7b2c\uff18\u7ae0\u7b2c\uff12\u7bc0\u306e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u8a55\u4fa1\u3059\u308b\u65e8\u3092\u898f\u5b9a\u3059\u308b\u306e\u307f\u3067\uff64\u660e\u6587\u3092\u3082\u3063\u3066\uff64\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u4ed8\u3057\u305f\u4e0a\u3067\uff64\u8a55\u4fa1\u901a\u9054178\u304b\u3089189\uff0d\uff17\u307e\u3067\u306b\u5b9a\u3081\u308b\u4f8b\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3059\u308b\u65e8\u3092\u898f\u5b9a\u3057\u3066\u3044\u306a\u3044\uff61\u3057\u304b\u3057\u306a\u304c\u3089\uff64\u3053\u306e\u57fa\u672c\u901a\u9054\u306f\uff64\u6cd5\u898f\u547d\u4ee4\u3067\u306f\u306a\u304f\uff64\u6587\u7406\u89e3\u91c8\u306e\u539f\u5247\u304c\u305d\u306e\u307e\u307e\u59a5\u5f53\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3057\uff64\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u4fa1\u984d\u306b\u3064\u304d\uff64\u305d\u306e\u6e96\u7528\u3059\u308b\u57fa\u672c\u901a\u905423\uff5e35\u5171\uff0d\uff19\u306e\uff08\uff14\uff09\u30cb\u6240\u5b9a\u306e\u300e\u305d\u306e\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u306e\uff11\u682a\u53c8\u306f\uff11\u53e3\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u3066\u901a\u5e38\u53d6\u5f15\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d\u300f\u306e\u89e3\u91c8\u53c8\u306f\u5f53\u3066\u306f\u3081\u3092\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\uff64\u554f\u984c\u72b6\u6cc1\u304c\u985e\u4f3c\u3059\u308b\u57fa\u672c\u901a\u905459\uff0d\uff16\u7b49\u306e\u898f\u5b9a\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u306b\u554f\u984c\u304c\u3042\u308b\u3068\u306f\u89e3\u3055\u308c\u306a\u3044\u300d\u3068\u5224\u793a\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16<\/a>\u306e\u6e96\u7528\u306f\uff64\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5c40\u9762\u306b\u304a\u3044\u3066\u306f\u53c2\u7167\u3059\u3079\u304d\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u540c\u901a\u9054\u306f\u3001\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u8b72\u6e21\u6240\u5f97\u8ab2\u7a0e\u306e\u9069\u7528\u5834\u9762\u3068\u3057\u3066\u58f2\u4e3b\u3068\u3057\u3066\u306e\u682a\u5f0f\u4fa1\u984d\u306e\u9069\u6b63\u6642\u4fa1\u3092\u53cd\u6620\u3055\u305b\u308b\u305f\u3081\u306b\u3001\u8b72\u6e21\u524d\u306e\u8b70\u6c7a\u6a29\u6570\u306b\u57fa\u3065\u304d\u682a\u4e3b\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u81ea\u5df1\u682a\u5f0f\u306e\u51e6\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u8005\u306e\u682a\u5f0f\u4fa1\u984d\u306e\u9069\u6b63\u6642\u4fa1\u3092\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u53d6\u5f97\u5f8c\u306e\u8b70\u6c7a\u6a29\u6570\u306b\u57fa\u3065\u304d\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u554f\u306e\u5834\u5408\u306e\u3088\u3046\u306b\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u306f\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u682a\u4e3b\u306e\u5224\u5b9a\u3068\u540c\u69d8\u306b\u53d6\u5f97\u5f8c\u306e\u8b70\u6c7a\u6a29\u6570\u306b\u57fa\u3065\u304d\u3001\u4e0b\u8a18\u306e\u901a\u308a\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u306e\u624b\u9806\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-262499\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4.png\" alt=\"\" width=\"1303\" height=\"1766\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4.png 1303w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4-221x300.png 221w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4-756x1024.png 756w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4-768x1041.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4-1133x1536.png 1133w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/07\/hijojokabu27-4-600x813.png 600w\" sizes=\"(max-width: 1303px) 100vw, 1303px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u7528\u8a9e\u306e\u610f\u7fa9\u3068\u5f53\u3066\u306f\u3081<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px double #666699; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\u25b7<\/span>\u540c\u65cf\u682a\u4e3b<\/strong><\/h4>\n<p style=\"margin-bottom: 10px;\">\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u3046\u3061\u3001\u682a\u4e3b\u306e\uff11\u4eba\u53ca\u3073\u305d\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u306e\u5408\u8a08\u6570\u304c\u305d\u306e\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u7dcf\u6570\u306e30\uff05\u4ee5\u4e0a\uff08\u305d\u306e\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u4e3b\u306e\u3046\u3061\u3001\u682a\u4e3b\u306e\uff11\u4eba\u53ca\u3073\u305d\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u306e\u5408\u8a08\u6570\u304c\u6700\u3082\u591a\u3044\u30b0\u30eb\u30fc\u30d7\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u306e\u5408\u8a08\u6570\u304c\u3001\u305d\u306e\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u7dcf\u6570\u306e50\uff05\u8d85\u3067\u3042\u308b\u4f1a\u793e\u306b\u3042\u3063\u3066\u306f\u300150\uff05\u8d85\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u682a\u4e3b\u53ca\u3073\u305d\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3092\u3044\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054188\uff08\uff11\uff09<\/a>\uff09\u3002\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u5f8c\u3067\u682a\u4e3b\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e19\u53ca\u3073\u7532\u304c\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #666699;\">\u25b7<\/span>\u540c\u65cf\u95a2\u4fc2\u8005<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\uff14\u6761\uff08\u540c\u65cf\u95a2\u4fc2\u8005\u306e\u7bc4\u56f2\uff09\u306b\u898f\u5b9a\u3059\u308b\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054188\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u500b\u4eba\u306f\u3001\u4f8b\u3048\u3070\u682a\u4e3b\u7b49\u306e\u89aa\u65cf\u306a\u3069\u3092\u3044\u3044\u307e\u3059\u3002\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u4e19\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u306f\u7532\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong><span style=\"color: #666699;\">\u25b7<\/span>\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u540c\u65cf\u682a\u4e3b\u306e\uff11\u4eba\u4e26\u3073\u306b\u305d\u306e\u682a\u4e3b\u306e\u914d\u5076\u8005\u3001\u76f4\u7cfb\u8840\u65cf\u3001\u5144\u5f1f\u59c9\u59b9\u53ca\u3073\uff11\u89aa\u7b49\u306e\u59fb\u65cf\uff08\u3053\u308c\u3089\u306e\u8005\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u3067\u3042\u308b\u4f1a\u793e\u306e\u3046\u3061\u3001\u3053\u308c\u3089\u306e\u8005\u304c\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u306e\u5408\u8a08\u6570\u304c\u305d\u306e\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u7dcf\u6570\u306e25\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u4f1a\u793e\u3092\u542b\u3080\uff09\u306e\u6709\u3059\u308b\u8b70\u6c7a\u6a29\u306e\u5408\u8a08\u6570\u304c\u305d\u306e\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u7dcf\u6570\u306e25\uff05\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u682a\u4e3b\u3092\u3044\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054188\uff08\uff12\uff09<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u5f8c\u3067\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7532\u53ca\u3073\u4e19\u306e\u5224\u5b9a\u306f\u6b21\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u7532\uff1a95\uff05 \uff0b \uff15\uff05 \uff1d 100\uff05 \u2267 25\uff05<br \/>\n\u2234\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b<span style=\"border-bottom: double 3px #b22222;\">\u8a72\u5f53\u3059\u308b<\/span><\/li>\n<li>\u4e19\uff1a\uff15\uff05 \uff0b 95\uff05 \uff1d 100\uff05 \u2267 25\uff05<br \/>\n\u2234\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b<span style=\"border-bottom: double 3px #b22222;\">\u8a72\u5f53\u3059\u308b<\/span><\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u672c\u554f\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u682a\u4e3b\u5224\u5b9a\u3068\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d<\/strong><\/h4>\n<p>\u7b46\u982d\u682a\u4e3b\u30b0\u30eb\u30fc\u30d7\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f100\uff05\u3068\u306a\u308a\u300150\uff05\u8d85\u306e\u533a\u5206\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e19\u306f\u3001\u53d6\u5f97\u5f8c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f\u3001\uff15\uff05\u4ee5\u4e0a\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e19\u306f\u682a\u5f0f\u53d6\u5f97\u5f8c\u306b\u304a\u3044\u3066\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\uff08\uff12\uff09<\/a>\u306e\u9069\u7528\u306b\u3088\u308a\u5c0f\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u4f7f\u7528\u5272\u5408\u3067\u3042\u308b\uff2c\u306e\u5272\u5408\u306f50\uff05\u3068\u306a\u308a\u3001\u300c\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d \u00d7 50\uff05 \uff0b \u7d14\u8cc7\u7523\u4fa1\u984d \u00d7 50\uff05\u300d\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3092\u6c42\u3081\u308b\u969b\u306e\u659f\u914c\u5272\u5408\u306f\u5c0f\u4f1a\u793e\u3068\u3057\u3066\u306e\u659f\u914c\u5272\u5408\uff080.5\uff09\u3067\u306f\u306a\u304f\u3001\uff21\u793e\u306e\u4f1a\u793e\u898f\u6a21\u533a\u5206\uff08\u5927\u4f1a\u793e\uff09\u3068\u3057\u3066\u306e\u659f\u914c\u5272\u5408\uff080.7\uff09\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u63a1\u7528\u3059\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306f1,400,000\u5186\u3068\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/joto-sanrin\/200930\/200930.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\uff19\u670830\u65e5\u56fd\u7a0e\u5e81\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c22\u53f7<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\uff08\uff13\uff09\u53ca\u3073\uff08\uff14\uff09<\/a>\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u571f\u5730\u53ca\u3073\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u306f\u306a\u304f\u6642\u4fa1\u306b\u3088\u308a\u7b97\u5b9a\u3057\u3001\u6cd5\u4eba\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u3082\u3057\u306a\u3044\u4fa1\u984d\uff087,000,000\u5186\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306f4,200,000\u5186\uff081,400,000\u5186 \u00d7 50\uff05 \uff0b 7,000,000\u5186 \u00d7 50\uff05\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2606\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2606<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u767a\u884c\u6cd5\u4eba\u306b\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u76f4\u524d\u306e\u682a\u4e3b\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u682a\u4e3b\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u81ea\u5df1\u682a\u5f0f\u3092\u51e6\u5206\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u682a\u5f0f\u53d6\u5f97\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f97\u5f8c\u306e\u682a\u4e3b\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u682a\u4e3b\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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    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