{"id":263479,"date":"2024-11-28T10:15:48","date_gmt":"2024-11-28T01:15:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263479"},"modified":"2024-11-27T16:29:03","modified_gmt":"2024-11-27T07:29:03","slug":"corporation-article-1324","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1324\/","title":{"rendered":"\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c11\u56de\u3011\u300c\u5b66\u8853\u96c6\u4f1a\u306e\u61c7\u89aa\u4f1a\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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5b66\u8853\u96c6\u4f1a\u306e\u61c7\u89aa\u4f1a\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\u6bce\u5e74\u7dcf\u4f1a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5408\u308f\u305b\u3066\u3001\u5b66\u8853\u96c6\u4f1a\u3092\u958b\u50ac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u3001\u4f1a\u54e1\u76f8\u4e92\u306e\u4ea4\u6d41\u3092\u76ee\u7684\u3068\u3057\u3066\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u3092\u958b\u50ac\u3057\u3066\u304a\u308a\u3001\u53c2\u52a0\u6599\u3068\u3057\u3066\u6570\u5343\u5186\u7a0b\u5ea6\u5fb4\u53ce\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u8a72\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u53c2\u52a0\u6599\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3059\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>\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3057\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\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u3068\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d<\/strong><\/h4>\n<p>\u5b66\u8853\u96c6\u4f1a\u306f\u3001\u53c2\u52a0\u8005\u540c\u58eb\u306e\u4ea4\u6d41\u3092\u56f3\u308b\u3053\u3068\u3082\u958b\u50ac\u3059\u308b\u76ee\u7684\u306e\uff11\u3064\u3067\u3042\u308b\u305f\u3081\u3001\u4f1a\u671f\u4e2d\u306b\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u304c\u958b\u50ac\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3088\u304f\u3042\u308b\u3002\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u958b\u50ac\u5b9f\u614b\u306f\u3001\u5b66\u4f1a\u306b\u3088\u3063\u3066\u69d8\u3005\u3067\u3042\u308b\u304c\u4e00\u822c\u7684\u306b\u306f\u98f2\u98df\u304c\u63d0\u4f9b\u3055\u308c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u751f\u6f14\u594f\u7b49\u306e\u50ac\u3057\u3082\u306e\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u53c2\u52a0\u6599\u3068\u3057\u3066\u306f\u30012,000\u5186\uff5e5,000\u5186\u7a0b\u5ea6\u306e\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304c\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u7121\u6599\u306e\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306e\u4e2d\u306b\u306f\u3001\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\uff08\u6cd5\u4ee4\uff15\u2460\u5341\u516d\uff09\u3084\u8208\u884c\u696d\uff08\u6cd5\u4ee4\uff15\u2460\u4e8c\u5341\u516d\uff09\u304c\u3042\u308b\u305f\u3081\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u304c\u3001\u305d\u308c\u3089\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u304c\u8ad6\u70b9\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\uff08\u6cd5\u4ee4\uff15\u2460\u5341\u516d\uff09\u3068\u306f\u3001\u4e0d\u7279\u5b9a\u30fb\u591a\u6570\u306e\u8005\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u98f2\u98df\u306e\u63d0\u4f9b\u306b\u9069\u3059\u308b\u5834\u6240\u306b\u304a\u3044\u3066\u3001\u98f2\u98df\u306e\u63d0\u4f9b\u3092\u3059\u308b\u4e8b\u696d\u3067\u3042\u308b\u3002\u305d\u3057\u3066\u3001\u98f2\u98df\u306e\u63d0\u4f9b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u81ea\u3089\u8abf\u7406\u3059\u308b\u5834\u5408\u306b\u9650\u3089\u305a\u3001\u4ed6\u306e\u8abf\u7406\u696d\u8005\u304b\u3089\u306e\u4ed5\u51fa\u3057\u3092\u53d7\u3051\u3066\u98f2\u98df\u306e\u63d0\u4f9b\u3092\u3059\u308b\u3082\u306e\u3082\u542b\u307e\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_17.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a15\uff0d\uff11\uff0d43<\/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\uff0d43\uff08\u98f2\u98df\u5e97\u696d\u306e\u7bc4\u56f2\uff09\u3008\u4e00\u90e8\u629c\u7c8b\u3009<\/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\u7b2c16\u53f7\u300a\u98f2\u98df\u5e97\u696d\u300b\u306e\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\u306b\u306f\u3001\u4ed6\u306e\u8005\u304b\u3089\u306e\u4ed5\u51fa\u3057\u3092\u53d7\u3051\u3066\u98f2\u98df\u7269\u3092\u63d0\u4f9b\u3059\u308b\u3082\u306e\u304c\u542b\u307e\u308c\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u5b66\u8853\u96c6\u4f1a\u306e\u4f1a\u5834\u3084\u8fd1\u96a3\u306e\u30db\u30c6\u30eb\u7b49\u306b\u304a\u3044\u3066\u98f2\u98df\u3092\u4f34\u3046\u5f62\u3067\u958b\u50ac\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u304c\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u7591\u554f\u304c\u751f\u3058\u308b\u304c\u3001\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u53c2\u52a0\u8005\u306e\u4ea4\u6d41\u306e\u5834\u3092\u8a2d\u3051\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u958b\u50ac\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u98f2\u98df\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u958b\u50ac\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u5834\u306b\u304a\u3044\u3066\u3001\u98f2\u98df\u304c\u63d0\u4f9b\u3055\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u5b66\u4f1a\u3068\u3057\u3066\u6599\u7406\u5e97\u696d\u3084\u98f2\u98df\u5e97\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u5834\u6240\u3068\u3057\u3066\u3001\u98f2\u98df\u3092\u4f34\u3046\u5834\u6240\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u306b\u904e\u304e\u306a\u3044\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u53c2\u52a0\u8005\u306e\u4ea4\u6d41\u306e\u5834\u3092\u8a2d\u3051\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u53c2\u52a0\u6599\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4ea4\u6d41\u306e\u5834\u306b\u53c2\u52a0\u3059\u308b\u305f\u3081\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u3002\u4eee\u306b\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306b\u304a\u3044\u3066\u3001\u98f2\u98df\u304c\u63d0\u4f9b\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u53c2\u52a0\u6599\u306f\u3001\u98f2\u98df\u4ee3\u3068\u3057\u3066\u53d7\u9818\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u53c2\u52a0\u6599\u306f\u3001\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8208\u884c\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u8208\u884c\u696d\uff08\u6cd5\u4ee4\uff15\u2460\u4e8c\u5341\u516d\uff09\u3068\u306f\u3001\u6620\u753b\u3001\u6f14\u5287\u3001\u6f14\u82b8\u3001\u821e\u8e0a\u3001\u821e\u8e0f\u3001\u97f3\u697d\u3001\u30b9\u30dd\u30fc\u30c4\u3001\u898b\u305b\u7269\u7b49\u306e\u8208\u884c\u3092\u884c\u3046\u4e8b\u696d\u3067\u3042\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_26.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a15\uff0d\uff11\uff0d52<\/a>\uff09\u3002<\/p>\n<p>\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u751f\u6f14\u594f\u7b49\u306e\u50ac\u3057\u7269\u304c\u884c\u308f\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u304c\u8208\u884c\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u7591\u554f\u304c\u751f\u3058\u308b\u304c\u3001\u8208\u884c\u696d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u306a\u305c\u306a\u3089\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u53c2\u52a0\u8005\u306e\u4ea4\u6d41\u306e\u5834\u3092\u8a2d\u3051\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u958b\u50ac\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u8208\u884c\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u958b\u50ac\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304b\u3089\u3067\u3042\u308b\u3002\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u5834\u306b\u304a\u3044\u3066\u3001\u751f\u6f14\u594f\u7b49\u306e\u50ac\u3057\u7269\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u5b66\u4f1a\u3068\u3057\u3066\u8208\u884c\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u5834\u6240\u3068\u3057\u3066\u3001\u751f\u6f14\u594f\u7b49\u306e\u50ac\u3057\u7269\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u6240\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u306b\u904e\u304e\u306a\u3044\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u53c2\u52a0\u8005\u306e\u4ea4\u6d41\u306e\u5834\u3092\u8a2d\u3051\u308b\u3053\u3068\u3067\u3042\u308a\u3001\u53c2\u52a0\u6599\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u4ea4\u6d41\u306e\u5834\u306b\u53c2\u52a0\u3059\u308b\u305f\u3081\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u3002\u4eee\u306b\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u5834\u306b\u304a\u3044\u3066\u3001\u751f\u6f14\u594f\u7b49\u306e\u50ac\u3057\u7269\u304c\u884c\u308f\u308c\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u53c2\u52a0\u6599\u306f\u3001\u50ac\u3057\u7269\u3092\u89b3\u8cde\u30fb\u89b3\u89a7\u3059\u308b\u305f\u3081\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u9818\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u53c2\u52a0\u6599\u306f\u3001\u8208\u884c\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4ed6\u306e\u53ce\u76ca\u4e8b\u696d\u306e\u4ed8\u968f\u884c\u70ba\u306b\u542b\u307e\u308c\u308b\u304b\u5426\u304b<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306b\u63b2\u3052\u308b34\u306e\u7279\u63b2\u4e8b\u696d\uff08\u6cd5\u4ee4\uff15\u2460\uff09\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3060\u3051\u3067\u306a\u304f\u3001\u4ed6\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u4ed8\u968f\u3057\u3066\u884c\u308f\u308c\u308b\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6cd5\u4ee4\uff15\u2460\u304b\u3063\u3053\u66f8\u304d\uff09\u3002<\/p>\n<p>\u5b66\u8853\u96c6\u4f1a\u306e\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306f\u3001\u5b66\u8853\u96c6\u4f1a\u306e\u958b\u50ac\u306b\u5408\u308f\u305b\u3066\u958b\u50ac\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u5b66\u8853\u96c6\u4f1a\u306e\u53c2\u52a0\u306b\u4f34\u3046\u4ed8\u968f\u884c\u70ba\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u5b66\u8853\u96c6\u4f1a\u306e\u53c2\u52a0\u6599\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\uff08<a title=\"\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b66\u8853\u96c6\u4f1a\u306e\u53c2\u52a0\u6599\uff08\u6cd5\u4eba\u7a0e\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1308\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff19\u56de\u3011\u300c\u5b66\u8853\u96c6\u4f1a\u306e\u53c2\u52a0\u6599\uff08\u6cd5\u4eba\u7a0e\uff09\u300d<\/a>\u53c2\u7167\uff09\u3001\u5b66\u8853\u96c6\u4f1a\u306e\u53c2\u52a0\u6599\u304c\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u4ee5\u4e0a\u3001\u305d\u306e\u4ed8\u968f\u884c\u70ba\u3068\u306a\u308b\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u53c2\u52a0\u6599\u3082\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u958b\u50ac\u5b9f\u614b\u3068\u3057\u3066\u306f\u3001\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3042\u304f\u307e\u3067\u53c2\u52a0\u8005\u540c\u58eb\u306e\u4ea4\u6d41\u306e\u5834\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306e\u5bfe\u4fa1\u3067\u3042\u308a\u3001\u5b66\u8853\u96c6\u4f1a\u306e\u53c2\u52a0\u306b\u4f34\u3046\u4ed8\u968f\u884c\u70ba\u3068\u3057\u3066\u8aac\u660e\u53ef\u80fd\u306a\u5185\u5bb9\u3067\u3042\u308c\u3070\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u8003\u3048\u308b\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        \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>\u672c\u5b66\u4f1a\u306f\u3001\u6bce\u5e74\u7dcf\u4f1a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u5408\u308f\u305b\u3066\u3001\u5b66\u8853\u96c6\u4f1a\u3092\u958b\u50ac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u3001\u4f1a\u54e1\u76f8\u4e92\u306e\u4ea4\u6d41\u3092\u76ee\u7684\u3068\u3057\u3066\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u3092\u958b\u50ac\u3057\u3066\u304a\u308a\u3001\u53c2\u52a0\u6599\u3068\u3057\u3066\u6570\u5343\u5186\u7a0b\u5ea6\u5fb4\u53ce\u3057\u3066\u3044\u307e\u3059\u3002\u5f53\u8a72\u60c5\u5831\u4ea4\u63db\u4f1a\uff08\u61c7\u89aa\u4f1a\uff09\u306e\u53c2\u52a0\u6599\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53ce\u76ca\u4e8b\u696d\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[139],"backnumber":[2353],"series":[2277],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 13:29:54","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263479"}],"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=263479"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263479\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263479"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263479"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}