{"id":262748,"date":"2023-09-07T10:19:00","date_gmt":"2023-09-07T01:19:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262748"},"modified":"2023-09-06T16:19:31","modified_gmt":"2023-09-06T07:19:31","slug":"general-rule-article-192","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-192\/","title":{"rendered":"\u3014\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3000\u3010\u8ffd\u88dc\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3014\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u8ffd\u88dc\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5b89\u7a4d\u3000\u5065<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff16\u670830\u65e5\u306b\u300c\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u53ca\u3073\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\uff31\uff06\uff21\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u4e00\u554f\u4e00\u7b54\u300d\u3068\u3044\u3046\uff09\u306e\u66f4\u65b0\u7b49\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sonota\/kaiseir0506xx\/index.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/4-3.htm\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\uff31\uff06\uff21\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\n\u672c\u7a3f\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u6574\u5099\u3055\u308c\u305f\u4e0a\u8a18\u306e\u6539\u6b63\u901a\u9054\u53ca\u3073\u4e00\u554f\u4e00\u7b54\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6<\/strong><\/h4>\n<p>\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3001\u8981\u4ef6\u306e\u7de9\u548c\u304c\u8b1b\u3058\u3089\u308c\u305f\uff08\u96fb\u5e33\u898f\uff12\u2465\u2466\uff09\u3002<br \/>\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\u8a18\u9332\u4e8b\u9805\u306e\u5165\u529b\u3092\u884c\u3046\u8005\u7b49\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u4e0d\u8981\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u969b\u306e\u60c5\u5831\uff08\u89e3\u50cf\u5ea6\u30fb\u968e\u8abf\u30fb\u5927\u304d\u3055\uff09\u306e\u4fdd\u5b58\u3092\u4e0d\u8981\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5e33\u7c3f\u3068\u306e\u76f8\u4e92\u95a2\u9023\u6027\u3092\u6c42\u3081\u308b\u66f8\u985e\u3092\u91cd\u8981\u66f8\u985e\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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#666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u306a\u304a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09\u306e<a title=\"\u3014\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3000\u3010\u524d\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-187\/\" target=\"_blank\" rel=\"noopener\">\u3010\u524d\u7de8\u3011<\/a>\u30fb<a title=\"\u3014\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u3015\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u3000\u3010\u5f8c\u7de8\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-188\/\" target=\"_blank\" rel=\"noopener\">\u3010\u5f8c\u7de8\u3011<\/a>\u306b\u304a\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3082\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u901a\u9054<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u306b\u5408\u308f\u305b\u3066\u901a\u9054\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u898f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u3082\u306e\u3001\u65e2\u5b58\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u4e00\u90e8\u8ffd\u52a0\u30fb\u4fee\u6b63\u7b49\u53ca\u3073\u524a\u9664\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u305f\u3002\u3053\u3053\u3067\u306f\u3053\u306e\u3046\u3061\u4e3b\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5236\u5ea6<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u901a\u9054\uff17\uff0d\uff12\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u306e\u610f\u7fa9\uff09<\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u306b\u8a18\u8f09\u3057\u305f\u6539\u6b63\u3092\u53d7\u3051\u3066\u300c\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u5185\u5bb9\u306f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308b\u4fdd\u5b58\u306b\u304a\u3051\u308b\u901a\u9054\uff14\uff0d\uff18\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u306e\u610f\u7fa9\uff09\u3068\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u901a\u9054\uff17\uff0d\uff13\uff08\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u3082\u306e\u306e\u610f\u7fa9\uff09<\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u2461\u306e\u6539\u6b63\u3067\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u51fa\u529b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4f5c\u6210\u3057\u305f\u66f8\u9762\u306f\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u8981\u6c42\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u610f\u7fa9\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u51fa\u529b\u66f8\u9762\u304c\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u306b\u3064\u3044\u3066\u898f\u5247\u6027\u3092\u6301\u3063\u3066\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u53c2\u8003\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=40\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u554f46<\/a>\uff09\u3002<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2776<\/span>\u3000\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u306e\u9806\u306b\u307e\u3068\u3081\u305f\u4e0a\u3067\u3001\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2777<\/span>\u3000\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u3001\u53d6\u5f15\u5148\u3054\u3068\u306b\u307e\u3068\u3081\u305f\u4e0a\u3067\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u306e\u9806\u306b\u6574\u7406\u3059\u308b\u65b9\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2778<\/span>\u3000\u66f8\u985e\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001<span style=\"color: #333399;\">\u2776<\/span>\u53c8\u306f<span style=\"color: #333399;\">\u2777<\/span>\u3068\u540c\u69d8\u306e\u65b9\u6cd5\u306b\u3088\u308a\u6574\u7406\u3059\u308b\u65b9\u6cd5<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u901a\u9054\uff17\uff0d12\uff08\u7336\u4e88\u63aa\u7f6e\u306b\u304a\u3051\u308b\u300c\u76f8\u5f53\u306e\u7406\u7531\u300d\u306e\u610f\u7fa9\uff09<\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff11\uff09<\/strong>\u2460\u306e\u6539\u6b63\u3067\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u5f53\u306e\u7406\u7531\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u304c\u3001\u4f8b\u3048\u3070\u3001\u30b7\u30b9\u30c6\u30e0\u7b49\u3084\u793e\u5185\u3067\u306e\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306e\u6574\u5099\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u7b49\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002\u306a\u304a\u3001\u30b7\u30b9\u30c6\u30e0\u7b49\u3084\u793e\u5185\u3067\u306e\u30ef\u30fc\u30af\u30d5\u30ed\u30fc\u306e\u6574\u5099\u304c\u6574\u3063\u3066\u304a\u308a\u3001\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3067\u304d\u308b\u5834\u5408\u3084\u3001\u5358\u306b\u7d4c\u55b6\u8005\u306e\u4fe1\u6761\u306e\u307f\u306b\u57fa\u3065\u304f\u7406\u7531\u3067\u3042\u308b\u5834\u5408\u7b49\u3001\u4f55\u3089\u7406\u7531\u306a\u304f\u4fdd\u5b58\u8981\u4ef6\u306b\u5f93\u3063\u3066\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u63aa\u7f6e\u306e\u9069\u7528\u306f\u306a\u3044\uff08\u53c2\u8003\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=51\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u554f61<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u901a\u9054\uff17\uff0d13\uff08\u7336\u4e88\u63aa\u7f6e\u9069\u7528\u6642\u306e\u53d6\u6271\u3044\uff09<\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u306b\u304a\u3044\u3066\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5ba5\u6055\u63aa\u7f6e\u3068\u306f\u7570\u306a\u308a\u3001\u65b0\u305f\u306a\u7336\u4e88\u63aa\u7f6e\u306b\u304a\u3044\u3066\u306f\u3001\u51fa\u529b\u66f8\u9762\u306e\u4fdd\u5b58\u306e\u307f\u3092\u3082\u3063\u3066\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u308b\u3082\u306e\u3068\u306f\u53d6\u308a\u6271\u308f\u308c\u306a\u3044\u3053\u3068\u304c\u7559\u610f\u7684\u306b\u89e6\u308c\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2464\u3000\u901a\u9054\uff17\uff0d14\uff08\u7336\u4e88\u63aa\u7f6e\u306b\u304a\u3051\u308b\u96fb\u78c1\u7684\u8a18\u9332\u53ca\u3073\u51fa\u529b\u66f8\u9762\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u306e\u8981\u6c42\u306b\u5fdc\u3058\u308b\u5834\u5408\u306e\u610f\u7fa9\uff09<\/h4>\n<p>\u65b0\u3057\u3044\u7336\u4e88\u63aa\u7f6e\u306b\u304a\u3051\u308b\u96fb\u78c1\u7684\u8a18\u9332\u53ca\u3073\u51fa\u529b\u66f8\u9762\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u306e\u8981\u6c42\uff08\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u7b49\u306e\u6c42\u3081\uff09\u306b\u5fdc\u3058\u308b\u3068\u306f\u3001\u7a0e\u52d9\u8077\u54e1\u304b\u3089\u5f53\u8a72\u6c42\u3081\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u7b49\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3089\u308c\u308b\u72b6\u614b\u3067\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u7b49\u3092\u884c\u3044\u3001\u304b\u3064\u3001\u5b9f\u969b\u306b\u305d\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u3092\u3044\u3044\u3001\u305d\u306e\u6c42\u3081\u306b\u4e00\u90e8\u3067\u3082\u5fdc\u3058\u306a\u3044\u5834\u5408\u306b\u306f\u7336\u4e88\u63aa\u7f6e\u306e\u9069\u7528\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u25ce\u3000\u901a\u9054\uff18\uff0d\uff12\uff08\u300c\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u5e33\u7c3f\u300d\u306e\u610f\u7fa9\uff09<\/h4>\n<p>\u4e0a\u8a18<strong>\uff11\uff08\uff13\uff09<\/strong>\u306e\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u300c\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u5e33\u7c3f\u300d\u306e\u5177\u4f53\u4f8b\u304c\u4e0b\u8a18\u306e\u901a\u308a\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/R5dencho3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-262751\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/R5dencho3-1.png\" alt=\"\" width=\"550\" height=\"489\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/R5dencho3-1.png 1025w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/R5dencho3-1-300x267.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/R5dencho3-1-768x683.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/08\/R5dencho3-1-600x533.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u5177\u4f53\u4f8b\u306e\u3046\u3061\u3001\u6709\u4fa1\u8a3c\u5238\u53d7\u6255\u3044\u7c3f\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u4f5c\u6210\u3059\u308b\u5834\u5408\u3001\u8cc3\u91d1\u53f0\u5e33\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u306e\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u9650\u3063\u3066\u3001\u305d\u308c\u305e\u308c\u300c\u305d\u306e\u4ed6\u5fc5\u8981\u306a\u5e33\u7c3f\u300d\u306b\u8a72\u5f53\u3059\u308b\u3002<\/span><\/p>\n<p>\uff08\u53c2\u8003\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-2.pdf#page=39\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\u554f39<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e00\u554f\u4e00\u7b54\u306e\u66f4\u65b0<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u306b\u5408\u308f\u305b\u3066\u4e00\u554f\u4e00\u7b54\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u898f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u3082\u306e\u3001\u65e2\u5b58\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u4e00\u90e8\u8ffd\u52a0\u30fb\u4fee\u6b63\u7b49\u3059\u308b\u306a\u3069\u306e\u5bfe\u5fdc\u304c\u884c\u308f\u308c\u305f\u3002\u3053\u3053\u3067\u306f\u3053\u306e\u3046\u3061\u4e3b\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5236\u5ea6<\/strong><span style=\"font-size: 15px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011<\/a>\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=42\" target=\"_blank\" rel=\"noopener\">\u554f49<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\uff11\u30f6\u6708\u5206\u306e\u53d6\u5f15\u304c\u307e\u3068\u3081\u3066\u8a18\u8f09\u3055\u308c\u305f\u7d0d\u54c1\u66f8\u30c7\u30fc\u30bf\u3092\u6388\u53d7\u3057\u305f\u5834\u5408\u3001\u691c\u7d22\u8981\u4ef6\u306e\u8a18\u9332\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u500b\u3005\u306e\u53d6\u5f15\u3054\u3068\u306e\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u91d1\u984d\u3092\u8a2d\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3068\u3044\u3046\u554f\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u3092\u6388\u53d7\u3057\u305f\u6642\u70b9\u3067\u305d\u306e\u767a\u884c\u53c8\u306f\u53d7\u9818\u306e\u5e74\u6708\u65e5\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5e74\u6708\u65e5\u53ca\u3073\u305d\u306e\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306b\u8a18\u9332\u3055\u308c\u305f\u53d6\u5f15\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u7528\u3044\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3082\u3001\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u4e00\u8cab\u3057\u305f\u898f\u5247\u6027\u3092\u6301\u3063\u3066\u3044\u308c\u3070\u5dee\u3057\u652f\u3048\u306a\u3044\u65e8\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-4.pdf#page=37\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u554f41<\/a>\u3082\u3001\u672c\u554f\u3068\u540c\u65e8\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=52\" target=\"_blank\" rel=\"noopener\">\u554f62<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u300c\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u300d\u3068\u8a8d\u3081\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5f8c\u306b\u884c\u3063\u305f\u96fb\u5b50\u53d6\u5f15\u306e\u5168\u3066\u306b\u3064\u3044\u3066\u3001\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u306a\u308b\u304b\u3068\u3044\u3046\u554f\u306b\u5bfe\u3057\u3066\u3001\u76f8\u5f53\u306e\u7406\u7531\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u4e8b\u60c5\u304c\u89e3\u6d88\u3055\u308c\u305f\u5f8c\u306b\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u65e8\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=52\" target=\"_blank\" rel=\"noopener\">\u554f63\u3001\u554f64<\/a><\/h4>\n<p>\u3053\u308c\u3089\uff12\u554f\u3067\u306f\u3001\u4e0b\u8a18\u306e\u5834\u5408\u306b\u3001\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u7a0e\u52d9\u7f72\u9577\u304c\u8a8d\u3081\u305f\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u304b\u3068\u3044\u3046\u554f\u306b\u5bfe\u3057\u3066\u3001\u3044\u305a\u308c\u3082\u76f8\u5f53\u306e\u7406\u7531\u304c\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u65e8\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\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:#cd853f;\">\n\t\t<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a2\uff09<\/span>\u3000\u3053\u308c\u307e\u3067\u539f\u5247\u7684\u306a\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u3066\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u3092\u3057\u3066\u3044\u305f\u304c\u3001\u4eca\u5f8c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u66f4\u6539\u3067\u306f\u3001\u691c\u7d22\u8981\u4ef6\u3092\u5099\u3048\u305f\u4e0a\u3067\u30c7\u30fc\u30bf\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u72b6\u6cc1\u3068\u306a\u308b\u5834\u5408\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=53\" target=\"_blank\" rel=\"noopener\">\u554f63<\/a>\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a4\uff09<\/span>\u3000\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u306e\u8981\u4ef6\u304c\u4e0d\u8981\u3068\u3055\u308c\u308b\u300c\u96fb\u78c1\u7684\u8a18\u9332\u3092\u51fa\u529b\u3057\u305f\u66f8\u9762\u3067\u3042\u3063\u3066\u3001\u53d6\u5f15\u5e74\u6708\u65e5\u305d\u306e\u4ed6\u306e\u65e5\u4ed8\u53ca\u3073\u53d6\u5f15\u5148\u3054\u3068\u306b\u6574\u7406\u3055\u308c\u305f\u3082\u306e\u306e\u63d0\u793a\u82e5\u3057\u304f\u306f\u63d0\u51fa\u306e\u8981\u6c42\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u300d\u3088\u3046\u306b\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3044\u305f\u304c\u3001\u66f8\u985e\u306e\u4fdd\u5b58\u30b9\u30da\u30fc\u30b9\u306e\u95a2\u4fc2\u304b\u3089\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3092\u51fa\u529b\u3057\u305f\u66f8\u9762\u3092\u5ec3\u68c4\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307f\u3092\u4fdd\u5b58\u3059\u308b\u5834\u5408\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=54\" target=\"_blank\" rel=\"noopener\">\u554f64<\/a>\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-6.pdf#page=54\" target=\"_blank\" rel=\"noopener\">\u554f65<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u76f8\u5f53\u306e\u7406\u7531\u304c\u8a8d\u3081\u3089\u308c\u3001\u304b\u3064\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u53ca\u3073\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u51fa\u529b\u3057\u305f\u66f8\u9762\uff08\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u306e\u6c42\u3081\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u305f\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u3092\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u8981\u4ef6\u9055\u53cd\u3068\u306f\u306a\u3089\u306a\u3044\u304c\u3001\u300c\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u51fa\u529b\u3055\u308c\u305f\u3082\u306e\u300d\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001\u307e\u305f\u3001\u300c\u4fdd\u5b58\u7fa9\u52d9\u8005\u304c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u53ca\u3073\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u3092\u51fa\u529b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4f5c\u6210\u3057\u305f\u66f8\u9762\u30fb\u30fb\u30fb\u306e\u63d0\u793a\u82e5\u3057\u304f\u306f\u63d0\u51fa\u306e\u8981\u6c42\u306b\u5fdc\u3058\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u308b\u300d\u3068\u306f\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u554f\u306b\u5bfe\u3057\u3066\u3001\u524d\u8005\u306f\u300c\u66f8\u9762\u306b\u3088\u308a\u4f5c\u6210\u3055\u308c\u305f\u5834\u5408\u306b\u6e96\u3058\u305f\u898f\u5247\u6027\u3092\u6709\u3059\u308b\u5f62\u5f0f\u3067\u51fa\u529b\u3055\u308c\u3001\u304b\u3064\u3001\u51fa\u529b\u3055\u308c\u305f\u6587\u5b57\u3092\u5bb9\u6613\u306b\u8b58\u5225\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u72b6\u614b\u300d\u3092\u3044\u3046\u3053\u3068\u3001\u53ca\u3073\u5f8c\u8005\u306f\u300c\u7a0e\u52d9\u8abf\u67fb\u7b49\u306e\u969b\u306b\u3001\u7a0e\u52d9\u8077\u54e1\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u53ca\u3073\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u51fa\u529b\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4f5c\u6210\u3057\u305f\u66f8\u9762\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u3092\u3059\u308b\u300d\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u5236\u5ea6<\/strong><span style=\"font-size: 15px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-4.pdf\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011<\/a>\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-4.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff13<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u30b9\u30ad\u30e3\u30ca\u3067\u8aad\u307f\u53d6\u3063\u305f\u5f8c\u306e\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\u306e\u66f8\u9762\uff08\u7d19\uff09\u306e\u5ec3\u68c4\u306b\u3064\u3044\u3066\u8a18\u8f09\u304c\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u3092\u53d7\u3051\u3066\u3001\u5f93\u6765\u306f\u56fd\u7a0e\u95a2\u4fc2\u66f8\u985e\uff08\u7d19\u539f\u672c\uff09\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u305f\u300c\u5099\u3048\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u30d7\u30ea\u30f3\u30bf\u306e\u6700\u5927\u51fa\u529b\u3088\u308a\u5927\u304d\u3044\u66f8\u985e\u3092\u8aad\u307f\u53d6\u3063\u305f\u5834\u5408\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u7d19\u539f\u672c\u306b\u3064\u3044\u3066\u3001\u6700\u4f4e\u9650\u306e\u540c\u7b49\u78ba\u8a8d\u3092\u884c\u3063\u305f\u5f8c\u3067\u3042\u308c\u3070\u3001\u5373\u6642\u306b\u5ec3\u68c4\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u65e8\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-4.pdf#page=26\" target=\"_blank\" rel=\"noopener\">\u554f26<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u5f8c\u306b\u304a\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d\u8981\u6c42\u3055\u308c\u308b\u3001\u30b9\u30ad\u30e3\u30cb\u30f3\u30b0\u6642\u306e\u89e3\u50cf\u5ea6\u3067\u3042\u308b25.4\u30df\u30ea\u30e1\u30fc\u30c8\u30eb\u5f53\u305f\u308a200\u30c9\u30c3\u30c8\u4ee5\u4e0a\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u4e8b\u5f8c\u306e\u78ba\u8a8d\u30fb\u8a3c\u660e\u65b9\u6cd5\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001JPEG\u5f62\u5f0f\u3084TIFF\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u306f\u3001\u30d7\u30ed\u30d1\u30c6\u30a3\u60c5\u5831\u306b\u89e3\u50cf\u5ea6\u3068\u7e26\u6a2a\u306e\u753b\u7d20\u6570\u3001\u968e\u8abf\u306a\u3069\u304c\u683c\u7d0d\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u30d7\u30ed\u30d1\u30c6\u30a3\u60c5\u5831\u304b\u3089\u3001\u307e\u305fPDF\u5f62\u5f0f\u306e\u30c7\u30fc\u30bf\u306b\u3064\u3044\u3066\u306f\u3001\u30b9\u30ad\u30e3\u30cb\u30f3\u30b0\u6642\u306e\u89e3\u50cf\u5ea6\u7b49\u304c\u30d7\u30ed\u30d1\u30c6\u30a3\u60c5\u5831\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5c02\u7528\u306e\u30bd\u30d5\u30c8\u306b\u3088\u308a\u305d\u308c\u3089\u306e\u30c7\u30fc\u30bf\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u308c\u305e\u308c\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-4.pdf#page=53\" target=\"_blank\" rel=\"noopener\">\u554f63<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ee3\u66ff\u8981\u4ef6\u3068\u3057\u3066\u4ed6\u8005\u304c\u63d0\u4f9b\u3059\u308b\u4e00\u5b9a\u306e\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d0\u3092\u5229\u7528\u3057\u3066\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u73fe\u5728\u5229\u7528\u3057\u3066\u3044\u308b\u65e7\u30b5\u30fc\u30d3\u30b9\u304b\u3089\u65b0\u305f\u306a\u30b5\u30fc\u30d3\u30b9\u306b\u79fb\u884c\u3057\u305f\u3044\u5834\u5408\u3001\u305d\u306e\u79fb\u884c\u65e5\u307e\u3067\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3048\u3070\u3088\u3044\u304b\u3068\u3044\u3046\u554f\u306b\u5bfe\u3057\u3066\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u305f\u66f8\u985e\u306e\u539f\u672c\u3092\u5225\u9014\u4fdd\u5b58\u3057\u3066\u3044\u306a\u3044\u9650\u308a\u3001\u79fb\u884c\u65e5\u307e\u3067\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u3066\u3044\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u3001\u305d\u306e\u66f8\u985e\u306e\u4fdd\u5b58\u3059\u3079\u304d\u671f\u9593\u304c\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u3001\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u6642\u306e\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3001\u53ca\u3073\u65e7\u30b5\u30fc\u30d3\u30b9\u306b\u4fdd\u5b58\u3057\u3066\u3044\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5168\u3066\u3092\u65b0\u30b5\u30fc\u30d3\u30b9\u306b\u79fb\u884c\u3057\u3066\u4e00\u5143\u7ba1\u7406\u30fb\u4fdd\u5b58\u3059\u308b\u5bfe\u5fdc\u3082\u53ef\u80fd\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u65e7\u30b5\u30fc\u30d3\u30b9\u306b\u4fdd\u5b58\u3057\u3066\u3044\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3060\u3051\u3067\u306a\u304f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u3057\u305f\u6642\u523b\u3068\u3001\u305d\u308c\u4ee5\u964d\u306b\u6539\u5909\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u306e\u8a3c\u660e\u306b\u5fc5\u8981\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u3082\u3001\u30c7\u30fc\u30bf\u79fb\u884c\u306e\u524d\u5f8c\u3067\u3053\u308c\u3089\u306e\u5168\u3066\u304c\u6539\u5909\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u78ba\u4fdd\u3057\u305f\u72b6\u614b\u3067\u65b0\u30b5\u30fc\u30d3\u30b9\u3078\u306e\u30c7\u30fc\u30bf\u79fb\u884c\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/strong><span style=\"font-size: 15px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-2.pdf\" target=\"_blank\" rel=\"noopener\">\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011<\/a>\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-2.pdf#page=42\" target=\"_blank\" rel=\"noopener\">\u554f41<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u7b49\u304c\u8907\u6570\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3092\u7406\u7531\u3068\u3057\u3066\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-2.pdf#page=48\" target=\"_blank\" rel=\"noopener\">\u554f52<\/a><\/h4>\n<p>\u672c\u554f\u3067\u306f\u3001\u65e2\u306b\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u4fdd\u5b58\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3057\u3066\u3044\u305f\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u4e00\u90e8\u304c\u7279\u4f8b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u5909\u66f4\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u96fb\u5e33\u6cd5\u30fb\u30fb\u30fb\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff09<br \/>\n\u96fb\u5e33\u898f\u30fb\u30fb\u30fb\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\uff08\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u65bd\u884c\u898f\u5247\uff09<br \/>\n\uff08\u4f8b\uff09\u96fb\u5e33\u898f\uff12\u2461\u4e00\u30a4\u30fb\u30fb\u30fb\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u65bd\u884c\u898f\u5247\uff12\u6761\uff12\u9805\uff11\u53f7\u30a4<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/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>\u56fd\u7a0e\u5e81\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff16\u670830\u65e5\u306b\u300c\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u53ca\u3073\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\uff08\uff31\uff06\uff21\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u4e00\u554f\u4e00\u7b54\u300d\u3068\u3044\u3046\uff09\u306e\u66f4\u65b0\u7b49\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u672c\u7a3f\u3067\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u3059\u308b\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3044\u6574\u5099\u3055\u308c\u305f\u4e0a\u8a18\u306e\u6539\u6b63\u901a\u9054\u53ca\u3073\u4e00\u554f\u4e00\u7b54\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\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":[184,177,167,181,290],"tags":[348,726,322,628],"backnumber":[2250],"series":[2248],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-29 19:28:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262748"}],"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=262748"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/262748\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=262748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=262748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=262748"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=262748"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=262748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}