{"id":262727,"date":"2023-08-17T10:15:56","date_gmt":"2023-08-17T01:15:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262727"},"modified":"2023-11-17T14:14:26","modified_gmt":"2023-11-17T05:14:26","slug":"property-article-117","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-117\/","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\u7b2c28\u56de\u3011\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u4e8b\u696d\u627f\u7d99\u306b\u4f34\u3044\u682a\u5f0f\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306e\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306e\u9069\u7528\u306e\u53ef\u5426\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\u7b2c28\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u4e8b\u696d\u627f\u7d99\u306b\u4f34\u3044\u682a\u5f0f\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306e<br \/>\n\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306e\u9069\u7528\u306e\u53ef\u5426\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\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3042\u308b\u7532\u306f\u3001\u73fe\u572865\u6b73\u3067\u3042\u308a\u3001\uff15\u5e74\u5f8c\u306b\u4ee3\u8868\u6a29\u306e\u79fb\u8b72\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u5f8c\u7d99\u8005\u306f\u89aa\u65cf\u5916\u306e\u5f79\u54e1\u3067\uff21\u793e\u306e\u53d6\u7de0\u5f79\u3067\u3042\u308b\u4e59\u53c8\u306f\u4e19\u306e\u3044\u305a\u308c\u304b\u306b\u4ee3\u8868\u6a29\u3092\u79fb\u8b72\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u7532\u306f\u3001\u4e59\u306b60\u682a\u3001\u4e19\u306b30\u682a\u306e\uff21\u793e\u682a\u5f0f\u3092\u305d\u308c\u305e\u308c\u984d\u9762\uff08\uff11\u682a50,000\u5186\uff09\u3067\u58f2\u5374\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\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<br \/>\n\uff21\u793e\u306e\u8cc7\u672c\u91d1\u306f10,000,000\u5186\u3067\u3042\u308a\u3001\u5168\u3066\u7532\u304c\u51fa\u8cc7\u3057\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-262728\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-1.png\" alt=\"\" width=\"400\" height=\"165\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-1.png 829w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-1-300x124.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-1-768x317.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-1-600x248.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><br \/>\n\u4e59\u306f\u7532\u53ca\u3073\u4e19\u306e\u540c\u65cf\u95a2\u4fc2\u8005\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u7532\u304c\u4e59\u53ca\u3073\u4e19\u306b\uff21\u793e\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u5bfe\u3057\u3066\u3001\u7532\u3001\u4e59\u53ca\u3073\u4e19\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7532\u306f\u3001\u4e59\u53ca\u3073\u4e19\u306b\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u5f8c\u3082\u4ee3\u8868\u6a29\u3092\u6709\u3057\u3066\u304a\u308a\u3001\u8b72\u6e21\u5f8c\u306b\u304a\u3044\u3066\u3082\u7532\u306f\u3001\u5f15\u304d\u7d9a\u304d\u4f1a\u793e\u306e\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3063\u3066\u3044\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\u7b49\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\/08\/hijojokabu28-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-262729\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-2.png\" alt=\"\" width=\"600\" height=\"360\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-2.png 1223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-2-300x180.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-2-1024x614.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-2-768x460.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-2-600x360.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/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\u7532\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p>\u4e59\u53ca\u3073\u4e19\u3078\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u5bfe\u4fa1\u3092\u57fa\u306b\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\uff11\u682a\u5f53\u305f\u308a\u306e\u8b72\u6e21\u640d\u76ca\u306f\uff10\u5186\uff0850,000\u5186\uff0d50,000\u5186\uff09\u3067\u3042\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25a0\u4e59\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p>\u4e59\u304c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u3068\u5bfe\u4fa1\u3068\u306e\u5dee\u984d\u306b\u3064\u3044\u3066\u306f\u8d08\u4e0e\u7a0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306e\u6642\u4fa1\u306f\u3001\u4e59\u306b\u3068\u3063\u3066\u306e\u6642\u4fa1\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u914d\u5f53\u9084\u5143\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u4e59\u306f\u914d\u5f53\u9084\u5143\u4fa1\u984d\u4ee5\u4e0a\u3067\u682a\u5f0f\u3092\u8b72\u308a\u53d7\u3051\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u554f\u984c\u306f\u751f\u3058\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong>\u25a0\u4e19\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/p>\n<p>\u4e59\u3068\u540c\u69d8\u306b\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\u500b\u4eba\u304b\u3089\u500b\u4eba\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u58f2\u4e3b\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u500b\u4eba\u304b\u3089\u500b\u4eba\u306b\u5bfe\u3057\u3066\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u3078\u306e\u4f4e\u984d\u8b72\u6e21\uff08\u6240\u6cd559\u2460\uff09\u306e\u3088\u3046\u306b\u307f\u306a\u3057\u8b72\u6e21\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u73fe\u5b9f\u306b\u53ce\u53d7\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u3092\u57fa\u306b\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u6642\u4fa1\u306e\uff12\u5206\u306e\uff11\u672a\u6e80\u306e\u91d1\u984d\u3067\u500b\u4eba\u306b\u5bfe\u3057\u3066\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u640d\u5931\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\uff08\u6240\u6cd559\u6761\u2461\u3001\u6240\u4ee4169\uff09\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u682a\u5f53\u305f\u308a\u306e\u8b72\u6e21\u5bfe\u4fa1\u306f50,000\u5186\u3001\uff11\u682a\u5f53\u305f\u308a\u306e\u53d6\u5f97\u4fa1\u984d\u308250,000\u5186\uff0810,000,000\u5186\uff0f200\u682a\uff09\u3068\u306a\u308a\u3001\u8b72\u6e21\u640d\u76ca\u306f\uff10\u5186\u3067\u3042\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306f\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: -15px;\"><strong>\u2461\u3000\u500b\u4eba\u304b\u3089\u500b\u4eba\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8cb7\u4e3b\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u306e\u5bfe\u4fa1\u3067\u8ca1\u7523\u306e\u8b72\u6e21\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u6642\u306b\u3001\u8b72\u6e21\u3092\u53d7\u3051\u305f\u8005\u304c\u3001\u8b72\u6e21\u5bfe\u4fa1\u3068\u8b72\u6e21\u304c\u3042\u3063\u305f\u6642\u306b\u304a\u3051\u308b\u305d\u306e\u8ca1\u7523\u306e\u6642\u4fa1\u3068\u306e\u5dee\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8b72\u6e21\u3057\u305f\u8005\u304b\u3089\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff08\u76f8\u6cd5\uff17\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u6642\u4fa1\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3092\u57fa\u306b\u305d\u306e\u7b97\u5b9a\u304c\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u500b\u4eba\u9593\u306e\u58f2\u8cb7\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\u306e\u9069\u7528\u304c\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u6cd522\u6761\u306f\uff64\u76f8\u7d9a\u3001\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u5f53\u8a72\u8ca1\u7523\u306e\u53d6\u5f97\u306e\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u306b\u3088\u308b\u65e8\u3092\u5b9a\u3081\uff64<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/01\/01.htm#a-1\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff11\u9805\uff08\uff12\uff09<\/a>\uff08\u6642\u4fa1\u306e\u610f\u7fa9\uff09\u3067\u306f\u3001\uff62\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u6642\u4fa1\u306b\u3088\u308b\u3082\u306e\u3068\u3057\u3001\u6642\u4fa1\u3068\u306f\u3001\u8ab2\u7a0e\u6642\u671f\uff08\u4e2d\u7565\uff09\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u8ca1\u7523\u306e\u73fe\u6cc1\u306b\u5fdc\u3058\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u5f53\u4e8b\u8005\u9593\u3067\u81ea\u7531\u306a\u53d6\u5f15\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u901a\u5e38\u6210\u7acb\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d\u3092\u3044\u3044\u3001\u305d\u306e\u4fa1\u984d\u306f\u3001\u3053\u306e\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306b\u3088\u308b\uff61\uff63\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u6cd5\uff17\u6761\u306e\u6642\u4fa1\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff18\u7ae0\uff11\u7bc0\uff08\u682a\u5f0f\u53ca\u3073\u51fa\u8cc7\uff09\u306b\u57fa\u3065\u304d\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u6642\u4fa1\u7b97\u5b9a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a55\u4fa1\u3092\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u4e0d\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff16\u9805\uff08\u4ee5\u4e0b\u3001\u300c\u7dcf\u5247\uff16\u9805\u300d\u3068\u3044\u3046\uff09\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u6307\u793a\u3092\u53d7\u3051\u3066\u8a55\u4fa1\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u7684\u8a55\u4fa1\u65b9\u5f0f\u3067\u3042\u308b\u914d\u5f53\u9084\u5143\u4fa1\u984d\u304c\u6642\u4fa1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u307e\u305a\u5f62\u5f0f\u8981\u4ef6\u3067\u3042\u308b\u682a\u4e3b\u5224\u5b9a\u3092\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff18\u7ae0\uff11\u7bc0\uff08\u682a\u5f0f\u53ca\u3073\u51fa\u8cc7\uff09\u306b\u57fa\u3065\u304d\u884c\u3044\u3001\u6b21\u3044\u3067\u5b9f\u8cea\u8981\u4ef6\u3067\u3042\u308b\u7dcf\u5247\uff16\u9805\u306e\u5b9a\u3081\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306e\u9069\u5426\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u308b\u3068\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u914d\u5f53\u9084\u5143\u4fa1\u984d\u306e\u9069\u7528\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-262730\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3.png\" alt=\"\" width=\"550\" height=\"413\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3.png 1053w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3-300x225.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3-1024x769.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3-768x577.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-3-600x451.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u500b\u4eba\u9593\u58f2\u8cb7\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u8cb7\u4e3b\u306e\u682a\u4e3b\u5224\u5b9a\uff08\u5f62\u5f0f\u8981\u4ef6\uff09<\/strong><\/h4>\n<p>\u4e59\u53ca\u3073\u4e19\u306e\u682a\u4e3b\u5224\u5b9a\u306f\u3001\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\/08\/hijojokabu28-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-262731\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4.png\" alt=\"\" width=\"1303\" height=\"1766\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4.png 1303w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4-221x300.png 221w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4-756x1024.png 756w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4-768x1041.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4-1133x1536.png 1133w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/hijojokabu28-4-600x813.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\u7532\u306f\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u307e\u3059\u304c\u3001\u4e59\u53ca\u3073\u4e19\u306f\u540c\u65cf\u682a\u4e3b\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\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<\/div>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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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: 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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 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