{"id":262880,"date":"2023-09-14T10:17:05","date_gmt":"2023-09-14T01:17:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262880"},"modified":"2023-09-13T15:51:00","modified_gmt":"2023-09-13T06:51:00","slug":"property-article-119","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-119\/","title":{"rendered":"\u3014\u5fb9\u5e95\u89e3\u8aac\u3015\u540d\u53e4\u5c4b\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u4ee4\u548c\uff14\u5e74\uff13\u670825\u65e5\u88c1\u6c7a\uff5e\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u5bfe\u3057\u7dcf\u5247\uff16\u9805\u306e\u9069\u7528\u304c\u4e89\u308f\u308c\u305f\u4e8b\u6848\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u3014\u5fb9\u5e95\u89e3\u8aac\u3015<\/span><br 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-179\" target=\"_blank\" rel=\"noopener\">\u8ca1\u57fa\u901a179<\/a>\uff09\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u82e5\u3057\u304f\u306f\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306b\u3088\u308b\u8a55\u4fa1\u984d\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u53c8\u306f\u5c0f\u4f1a\u793e\u306b\u3088\u308b\u8a55\u4fa1\u984d\u3092\u6e96\u7528\u3057\u305f\u4fa1\u984d\u3068\u306a\u308b\u3053\u3068\u304b\u3089\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/04\/04_01_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff14\uff0d\uff11\uff0d\uff15\uff08\uff14\uff09\u3001\uff14\uff0d\uff11\uff0d\uff16<\/a>\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\u57fa\u901a23\uff5e35\u5171\uff0d\uff19\uff08\uff14\uff09\u30cb<\/a>\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\">59\uff0d\uff16<\/a>\uff09\u3001\u305d\u3082\u305d\u3082\u4e21\u8005\u306e\u8a55\u4fa1\u984d\u306b\u306f\u4e56\u96e2\u304c\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u73fe\u9810\u91d1\u3084\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u304c\u53cd\u6620\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u7279\u5225\u306e\u4e8b\u60c5\u304c\u3042\u308b\u3068\u3044\u3046\u306e\u3067\u3042\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u304c\u53cd\u6620\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3092\u5c0e\u5165\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u4f8b\u3048\u3070\u3001\u4f1a\u793e\u898f\u6a21\u3092\u554f\u308f\u305a\u306b\u5168\u3066\u306e\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3068\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\uff11\u5bfe\uff11\u3067\u6298\u8877\u3059\u308b\u3068\u3044\u3063\u305f\u8a55\u4fa1\u65b9\u6cd5\u3092\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u304c\u5c0e\u5165\u3057\u3066\u3044\u308c\u3070<span 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3001\u516c\u5e73\u6027\u3001\u5ba2\u89b3\u6027\u306e\u89b3\u70b9\u304b\u3089\u975e\u5e38\u306b\u554f\u984c\u304c\u3042\u3063\u305f\u3068\u3044\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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 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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u672c\u4e8b\u6848\u306f\u3001\u7d0d\u7a0e\u8005\uff08\u8acb\u6c42\u4eba\uff09\u304c\u3001\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u5b9a\u3081\u308b\u65b9\u6cd5\u306b\u3088\u308a\u8a55\u4fa1\u3057\u305f\u3068\u3053\u308d\u3001\u539f\u51e6\u5206\u5e81\u304c\u3001\u5f53\u8a72\u682a\u5f0f\u306e\u4fa1\u984d\u306f\u3001\u5f53\u8a72\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u4e0d\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u3057\u3066\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u6307\u793a\u3092\u53d7\u3051\u3066\u8a55\u4fa1\u3057\u305f\u4fa1\u984d\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u306e\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u306e\u306b\u5bfe\u3057\u3001\u7d0d\u7a0e\u8005\u304c\u3001\u539f\u51e6\u5206\u306e\u5168\u90e8\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002\u672c\u4e8b\u6848\u306f\u3001\u6700\u5224\u4ee4\u548c\uff14\u5e74\uff14\u670819\u65e5\u5224\u30bf1499\u53f765\u9801\u304c\u516c\u8868\u3055\u308c\u3066\u304b\u3089\u6700\u521d\u306e\u88c1\u6c7a\u4f8b\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u571f\u5730\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306e\u88c1\u6c7a\u4f8b\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5b9f\u52d9\u4e0a\u3082\u6ce8\u76ee\u5ea6\u304c\u9ad8\u3044\u3088\u3046\u306b\u601d\u308f\u308c\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":[177,167,181,290,193],"tags":[460,413,163,461],"backnumber":[2251],"series":[2183],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 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