{"id":263472,"date":"2024-04-25T10:17:31","date_gmt":"2024-04-25T01:17:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263472"},"modified":"2024-04-24T19:18:32","modified_gmt":"2024-04-24T10:18:32","slug":"corporation-article-1274","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1274\/","title":{"rendered":"\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u5b66\u4f1a\u8a8c\u3068\u51fa\u7248\u696d\uff08\u6cd5\u4eba\u7a0e\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong>\u3000<\/strong><\/p>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #993366;\">\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u7a0e\u52d9<span style=\"color: #4682b4;\">\uff31<span style=\"font-size: 22px;\">\uff06<\/span>\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5b66\u4f1a\u8a8c\u3068\u51fa\u7248\u696d\uff08\u6cd5\u4eba\u7a0e\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u90e8\u3000\u6b63\u7fa9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682b4;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#4682b4;\"><\/div>\n<p>\u672c\u5b66\u4f1a\u306f\u3001\u5e74\uff14\u56de\u5b66\u4f1a\u8a8c\u3092\u520a\u884c\u3057\u3066\u3044\u307e\u3059\u3002\u5b66\u4f1a\u8a8c\u306b\u95a2\u3057\u3066\u3001\u4f1a\u54e1\u306b\u5bfe\u3057\u3066\u306f\u7121\u511f\u914d\u5e03\u3057\u3001\u4f1a\u54e1\u4ee5\u5916\u306e\u8cfc\u5165\u5e0c\u671b\u8005\u306b\u5bfe\u3057\u3066\u306f\uff11\u518a\u5f53\u305f\u308a2,000\u5186\u3067\u6709\u511f\u9812\u5e03\u3057\u3066\u3044\u307e\u3059\u3002\u672c\u5b66\u4f1a\u306e\u4f1a\u54e1\u306e\u5e74\u4f1a\u8cbb\u306f10,000\u5186\u3067\u3059\u304c\u3001\u3053\u306e\u3046\u3061\u30012,000\u5186\uff08\u4f1a\u54e1\u4ee5\u5916\u306e\u8cfc\u5165\u5e0c\u671b\u8005\u306b\u5bfe\u3059\u308b\u8ca9\u58f2\u4fa1\u683c\uff09\u00d7\uff14\u56de\uff1d8,000\u5186\u306f\u3001\u5b9f\u8cea\u7684\u306b\u5b66\u4f1a\u8a8c\u306e\u6709\u511f\u9812\u5e03\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u51fa\u7248\u696d\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#993366;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #993366;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#993366;\"><\/div>\n<p>\u5b66\u4f1a\u8a8c\u306b\u95a2\u3057\u3066\u3001\u51fa\u7248\u696d\u3068\u306a\u308b\u306e\u306f\u3001\u4f1a\u54e1\u4ee5\u5916\u306b\u5bfe\u3059\u308b\u6709\u511f\u9812\u5e03\u5206\u3060\u3051\u3067\u3059\u3002\u4f1a\u54e1\u306e\u5e74\u4f1a\u8cbb\u306e\u4e00\u90e8\u3092\u51fa\u7248\u696d\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\uff3b\u89e3\u8aac\uff3d<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u51fa\u7248\u696d\u3068\u5b66\u4f1a\u8a8c<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u3066\u3044\u308b34\u306e\u7279\u63b2\u4e8b\u696d\u306e\u4e2d\u306b\u306f\u51fa\u7248\u696d\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\uff08\u6cd5\u4ee4\uff15\u2460\u5341\u4e8c\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u51fa\u7248\u7269\u3092\u5236\u4f5c\u3057\u6709\u511f\u3067\u9812\u5e03\u3059\u308b\u4e8b\u696d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u51fa\u7248\u696d\u306b\u8a72\u5f53\u3059\u308b\u304c\u3001\u4f8b\u5916\u7684\u306b\u300c\u7279\u5b9a\u8cc7\u683c\u4f1a\u54e1\u5411\u3051\u306e\u4f1a\u5831\u7b49\u300d\u3068\u300c\u5b66\u8853\u3001\u6148\u5584\u7b49\u306e\u4f1a\u5831\u300d\u306b\u95a2\u3057\u3066\u306f\u3001\u51fa\u7248\u696d\u304b\u3089\u9664\u304f\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4ee4\uff15\u2460\u5341\u4e8c\u304b\u3063\u3053\u66f8\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u51fa\u7248\u696d\u8a72\u5f53\u6027\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263495\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-1.png\" alt=\"\" width=\"470\" height=\"128\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-1.png 877w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-1-300x82.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-1-768x209.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-1-600x164.png 600w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/a><\/p>\n<p>\u5b66\u4f1a\u8a8c\u306b\u95a2\u3057\u3066\u306f\u3001\u51fa\u7248\u696d\u304b\u3089\u9664\u304b\u308c\u308b\u300c\u5b66\u8853\u3001\u6148\u5584\u7b49\u306e\u4f1a\u5831\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u300c\u5b66\u8853\u3001\u6148\u5584\u7b49\u306e\u4f1a\u5831\u300d\u304c\u51fa\u7248\u696d\u304b\u3089\u9664\u304b\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u5c02\u3089\u305d\u306e\u4f1a\u54e1\u306b\u914d\u5e03\u3059\u308b\u3053\u3068\u300d\u304c\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u6cd5\u4ee4\uff15\u2460\u5341\u4e8c\u304b\u3063\u3053\u66f8\u5f8c\u6bb5\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u5c02\u3089\u305d\u306e\u4f1a\u54e1\u306b\u914d\u5e03\u3059\u308b\u3053\u3068\u300d\u3068\u306f\u3001\u4f1a\u54e1\u3060\u3051\u306b\u914d\u5e03\u3059\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/15\/15_01_13.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a15\uff0d\uff11\uff0d35<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905415\uff0d\uff11\uff0d35\uff08\u4f1a\u5831\u3092\u5c02\u3089\u305d\u306e\u4f1a\u54e1\u306b\u914d\u5e03\u3059\u308b\u3053\u3068\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;\">\u4ee4\u7b2c\uff15\u6761\u7b2c\uff11\u9805\u7b2c12\u53f7\u300a\u51fa\u7248\u696d\u300b\u306b\u898f\u5b9a\u3059\u308b\u300c\u4f1a\u5831\u3092\u5c02\u3089\u305d\u306e\u4f1a\u54e1\u306b\u914d\u5e03\u3059\u308b\u300d\u3053\u3068\u3068\u306f\u3001\u4f1a\u5831\u3092\u4f1a\u54e1\u3060\u3051\u306b\u914d\u5e03\u3059\u308b\u3053\u3068\u3092\u3044\u3046\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4f1a\u54e1\u3067\u306a\u3044\u8005\u3067\u305d\u306e\u4f1a\u306b\u7279\u5225\u306e\u95a2\u4fc2\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3057\u3066\u5bfe\u4fa1\u3092\u53d7\u3051\u306a\u3044\u3067\u914d\u5e03\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u4f1a\u54e1\u306b\u914d\u5e03\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/p>\n<\/div>\n<p>\u4f1a\u54e1\u3067\u306a\u3044\u8005\u3067\u305d\u306e\u4f1a\u306b\u7279\u5225\u306e\u95a2\u4fc2\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3057\u3066\u5bfe\u4fa1\u3092\u53d7\u3051\u306a\u3044\u3067\u914d\u5e03\u3057\u305f\u5834\u5408\u306f\u3001\u4f1a\u54e1\u306b\u914d\u5e03\u3057\u305f\u3082\u306e\u3068\u53d6\u308a\u6271\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u4f1a\u54e1\u4ee5\u5916\u306b\u5bfe\u3057\u3066\u6709\u511f\u3067\u9812\u5e03\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u4f8b\u5916\u898f\u5b9a\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u54e1\u4ee5\u5916\u306b\u5bfe\u3059\u308b\u6709\u511f\u9812\u5e03\u306b\u95a2\u3057\u3066\u306f\u3001\u51fa\u7248\u696d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5e74\u4f1a\u8cbb\u306e\u4e00\u90e8\u3092\u51fa\u7248\u696d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u542b\u3081\u308b\u3079\u304d\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u4f1a\u54e1\u306f\u5e74\u4f1a\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u54e1\u306b\u5bfe\u3057\u3066\u306f\u5b66\u4f1a\u8a8c\u304c\u7121\u511f\u914d\u5e03\u3055\u308c\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u7121\u511f\u3067\u3042\u308c\u3070\u3001\u305d\u3082\u305d\u3082\u53ce\u5165\u304c\u306a\u3044\u305f\u3081\u3001\u5358\u7d14\u306b\u8003\u3048\u308b\u3068\u3001\u4f1a\u54e1\u306e\u7121\u511f\u914d\u5e03\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u51fa\u7248\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<p>\u4ed6\u65b9\u3067\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u4e0a\u3001\u51fa\u7248\u7269\u306e\u5bfe\u4fa1\u304c\u4f1a\u8cbb\u7b49\u306e\u540d\u76ee\u3067\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f1a\u8cbb\u306e\u3046\u3061\u51fa\u7248\u7269\u306e\u5bfe\u4fa1\u76f8\u5f53\u984d\u3092\u51fa\u7248\u696d\u306b\u4fc2\u308b\u53ce\u76ca\u3068\u3059\u308b\u65e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/15\/15_01_13.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a15\uff0d\uff11\uff0d36<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905415\uff0d\uff11\uff0d36\uff08\u4ee3\u4fa1\u306b\u4ee3\u3048\u3066\u4f1a\u8cbb\u3092\u5fb4\u53ce\u3057\u3066\u884c\u3046\u51fa\u7248\u7269\u306e\u767a\u884c\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;\">\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u884c\u3046\u51fa\u7248\u7269\u306e\u914d\u5e03\u304c\u4ee4\u7b2c\uff15\u6761\u7b2c\uff11\u9805\u7b2c12\u53f7\u300a\u51fa\u7248\u696d\u300b\u306e\u51fa\u7248\u696d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u51fa\u7248\u7269\u306e\u5bfe\u4fa1\u304c\u4f1a\u8cbb\u7b49\u306e\u540d\u76ee\u3067\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u5fdc\u3058\u3001\u6b21\u306b\u3088\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4f1a\u54e1\u304b\u3089\u51fa\u7248\u7269\u306e\u4ee3\u4fa1\u3092\u5fb4\u53ce\u3057\u306a\u3044\u3067\u5225\u306b\u4f1a\u8cbb\u3092\u5fb4\u53ce\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4f1a\u8cbb\u306e\u3046\u3061\u5f53\u8a72\u51fa\u7248\u7269\u306e\u4ee3\u4fa1\u76f8\u5f53\u984d\u3092\u51fa\u7248\u696d\u306b\u4fc2\u308b\u53ce\u76ca\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4f1a\u54e1\u306b\u5bfe\u3059\u308b\u7121\u511f\u914d\u5e03\u3068\u4f1a\u54e1\u4ee5\u5916\u306b\u5bfe\u3059\u308b\u6709\u511f\u9812\u5e03\u306e\u6027\u683c<\/strong><\/h4>\n<p>\u901a\u9054\u306b\u304a\u3044\u3066\u60f3\u5b9a\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263496\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-2.png\" alt=\"\" width=\"550\" height=\"339\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/gakkaizeimu4-2.png 1091w, 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u516c\u76ca\u6cd5\u4eba\u306e\u5b66\u4f1a\u304c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u4e00\u74b0\u3068\u3057\u3066\u5b9f\u65bd\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u5b66\u4f1a\u8a8c\u3092\u4f1a\u54e1\u4ee5\u5916\u306b\u6709\u511f\u9812\u5e03\u3057\u305f\u5834\u5408\u3084\u3001\u540d\u76ee\u7684\u4f1a\u8cbb\u306b\u3088\u308a\u51fa\u7248\u7269\u3092\u9812\u5e03\u3057\u305f\u5834\u5408\u3001\u51fa\u7248\u696d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u516c\u76ca\u6cd5\u4eba\u306e\u5b66\u4f1a\u304c\u5f53\u8a72\u51fa\u7248\u696d\u3092\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u4e00\u74b0\u3068\u3057\u3066\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u304b\u3089\u9664\u5916\u3055\u308c\u308b\uff08\u6cd5\u4ee4\uff15\u2461\u4e00\uff09\u3002<\/p>\n<p><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\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6d88\u6cd557\u306e\uff14\u2460\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd557\u6761\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n  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