{"id":263532,"date":"2023-11-22T10:17:22","date_gmt":"2023-11-22T01:17:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263532"},"modified":"2023-11-21T17:14:19","modified_gmt":"2023-11-21T08:14:19","slug":"property-article-127","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-127\/","title":{"rendered":"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c35\u56de\u3011\u300c\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308b\u500b\u4eba\u304c\u682a\u5f0f\u3092\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3068\u6642\u4fa1\u7b97\u5b9a\u306e\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff31\uff06\uff21<\/span>\u3067\u308f\u304b\u308b<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 20px; color: #20b2aa;\"> \u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009<\/span>\u975e\u4e0a\u5834\u682a\u5f0f<span style=\"font-size: 18px;\">\u306e<\/span>\u8a55\u4fa1<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c35\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308b\u500b\u4eba\u304c\u682a\u5f0f\u3092\u500b\u4eba\u53c8\u306f\u6cd5\u4eba\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u306e<br \/>\n\u8ab2\u7a0e\u95a2\u4fc2\u3068\u6642\u4fa1\u7b97\u5b9a\u306e\u7559\u610f\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #006400;\"><strong>\uff31<\/strong><\/span><\/h4>\n<p>\u7532\u306f\u662d\u548c40\u5e74\u306b\uff21\u793e\u3092\u8a2d\u7acb\u3057\u5efa\u8a2d\u696d\u3092\u55b6\u3093\u3067\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff15\u5e74\u306b\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u8f9e\u4efb\u3057\u3001\u7532\u306e\u7525\u3067\u3042\u308b\u4e59\u304c\u65b0\u305f\u306b\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3057\u307e\u3057\u305f\u3002\u7532\u306f\uff21\u793e\u306e\u682a\u5f0f\u3092100\uff05\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u4e59\u306b\u682a\u5f0f\u306e\u627f\u7d99\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u65b9\u6cd5\u3068\u3057\u3066\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u8003\u3048\u3066\u3044\u307e\u3059\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u3000\u7532\u304c\u4e59\u306b\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span>\u3000\u4e59\u304c\u65b0\u305f\u306b\u6cd5\u4eba\uff08\u4e59\u304c100\uff05\u51fa\u8cc7\uff09\u3092\u8a2d\u7acb\u3057\u3001\u305d\u306e\u65b0\u8a2d\u6cd5\u4eba\u3067\u3042\u308b\uff22\u793e\u306b\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u6cd5\uff17\u6761\u53c8\u306f\uff19\u6761\u306e\u307f\u306a\u3057\u8d08\u4e0e\u306e\u8ab2\u7a0e\u554f\u984c\u3001\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\u306e\u307f\u306a\u3057\u8b72\u6e21\u306e\u8ab2\u7a0e\u554f\u984c\u53ca\u3073\u6cd5\u4eba\u7a0e\u306e\u53d7\u8d08\u76ca\u306e\u8ab2\u7a0e\u554f\u984c\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u306b\u58f2\u5374\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\uff11\u682a\u3044\u304f\u3089\u3067\u58f2\u5374\u3059\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u53ca\u3073\u6cd5\u4eba\u7a0e\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3092\u6e96\u7528\u3059\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\uff21\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306f10,000\u682a\u3067\u3042\u308a\u3001\uff11\u682a\u306b\u3064\u304d\uff11\u8b70\u6c7a\u6a29\u3092\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002\uff21\u793e\u682a\u5f0f\u306f\u3001\u5275\u696d\u4ee5\u6765\u3001\u58f2\u8cb7\u3055\u308c\u305f\u3053\u3068\u306f\u306a\u304f\u3001\uff21\u793e\u3068\u4e8b\u696d\u306e\u7a2e\u985e\u3001\u898f\u6a21\u3001\u53ce\u76ca\u306e\u72b6\u6cc1\u7b49\u304c\u985e\u4f3c\u3059\u308b\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\uff21\u682a\u5f0f\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u306f\u3001\u6b21\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\uff21\u793e\u306e\u4f1a\u793e\u306e\u898f\u6a21\u533a\u5206\u306f\u5927\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u3001\uff21\u793e\u306f\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-263534\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1.png\" alt=\"\" width=\"1269\" height=\"625\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1.png 1269w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1-300x148.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1-1024x504.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1-768x378.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-1-600x296.png 600w\" sizes=\"(max-width: 1269px) 100vw, 1269px\" \/><\/a><\/p>\n<p><!--more--><\/p>\n<h4 style=\"padding: 10px; border: 3px solid #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff21<\/strong><\/span><\/h4>\n<p>\u8cb7\u4e3b\u304c\u500b\u4eba\u3067\u3042\u308b\u304b\u6cd5\u4eba\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u3000\u7532\u304c\u4e59\u306b\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>\uff11\u682a14,000\u5186\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u7a0e\u6cd5\uff17\u6761\u306e\u307f\u306a\u3057\u8d08\u4e0e\u8ab2\u7a0e\u306f\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span>\u3000\u7532\u304c\uff22\u793e\u306b\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/strong><\/p>\n<p>\uff11\u682a42,000\u5186\uff0814,000\u5186\u00d750\uff05\uff0b70,000\u5186\u00d750\uff05\uff09\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\u306e\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u3001\uff22\u793e\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\u306e\u53d7\u8d08\u76ca\u306e\u8ab2\u7a0e\u3001\uff22\u793e\u682a\u4e3b\u3067\u3042\u308b\u4e59\u306e\u76f8\u7d9a\u7a0e\u6cd5\uff19\u6761\u306e\u307f\u306a\u3057\u8d08\u4e0e\u8ab2\u7a0e\u306f\u3055\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #66cdaa;\">\u00a0\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u500b\u4eba\u304b\u3089\u500b\u4eba\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u58f2\u4e3b\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u500b\u4eba\u304b\u3089\u500b\u4eba\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u58f2\u8cb7\u4fa1\u984d\u304c\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u8b72\u6e21\u3057\u305f\u5834\u5408\uff08\u6642\u4fa1\u306e1\/2\u672a\u6e80\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u3088\u308a\u8b72\u6e21\u3057\u305f\u5834\u5408\uff09\u306b\u306f\u3001\u307f\u306a\u3057\u8b72\u6e21\uff08\u6240\u6cd559\u2460\uff09\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u58f2\u8cb7\u4fa1\u984d\u304c\u8cc7\u7523\u306e\u8b72\u6e21\u5bfe\u4fa1\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u304c\u3001\u8b72\u6e21\u640d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8b72\u6e21\u640d\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\uff08\u6240\u6cd559\u2461\u3001\u6240\u4ee4169\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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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\/01\/01.htm#a-1\" target=\"_blank\" 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/890329\/01.htm\" target=\"_blank\" 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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\uff17<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_03_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff13\uff0d\uff17<\/a>\uff09\u306e\u3067\u3001\u300c\u6240\u5f97\u7a0e\u53c8\u306f\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u682a\u5f0f\u7b49\u306e\u6642\u4fa1\u300d\u306e90\uff05\u8d85\u306e\u6255\u8fbc\u91d1\u984d\u3067\u3042\u308c\u3070\u6709\u5229\u767a\u884c\u6709\u4fa1\u8a3c\u5238\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e90\uff05\u57fa\u6e96\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3042\u304f\u307e\u3067\u3082\u53c2\u8003\u3068\u306a\u308a\u307e\u3059\u304c\u3001\uff11\u3064\u306e\u6307\u6a19\u306b\u306a\u308b\u3068\u306f\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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-178\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e178<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm#a-189_7\" target=\"_blank\" rel=\"noopener\">189\uff0d\uff17<\/a>\u307e\u3067\u306e\u5b9a\u3081\u3088\u308a\u6642\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\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-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u554f\u306e\u5834\u5408\u306e\u5f53\u3066\u306f\u3081\u3011<\/strong><\/span><\/p>\n<p>\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u5224\u5b9a\u306f\u3001\u76f8\u7d9a\u3084\u8d08\u4e0e\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u79fb\u8ee2\u5f8c\u306e\u682a\u4e3b\u72b6\u6cc1\u306b\u57fa\u3065\u304d\u682a\u4e3b\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u4e59\u3092\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u3057\u3066\u3001\u682a\u4e3b\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4e59\u306f\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\uff15\uff05\u4ee5\u4e0a\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u539f\u5247\u7684\u8a55\u4fa1\u65b9\u5f0f\u304c\u9069\u7528\u3055\u308c\u308b\u682a\u4e3b\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\uff21\u793e\u306f\u5927\u4f1a\u793e\u3067\u3042\u308a\u3001\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306b\u8a72\u5f53\u305b\u305a\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3067\u8a08\u7b97\u304c\u306a\u3055\u308c\u307e\u3059\u306e\u3067\u3001\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306f14,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e59\u306f140,000,000\u5186\uff0814,000\u5186\u00d710,000\u682a\uff09\u3067\u682a\u5f0f\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u307f\u306a\u3057\u8d08\u4e0e\u306e\u8ab2\u7a0e\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001140,000,000\u5186\u3088\u308a\u3082\u5358\u306b\u4f4e\u3044\u4fa1\u984d\u3067\u3042\u308c\u3070\u3001\u307f\u306a\u3057\u8d08\u4e0e\u8ab2\u7a0e\u306f\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u6642\u4fa1\u306e\u3069\u308c\u3050\u3089\u3044\u306e\u5272\u5408\u307e\u3067\u304c\u300c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u78ba\u306a\u57fa\u6e96\u304c\u306a\u304f\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u306b\u8a18\u8f09\u3057\u305f90\uff05\u57fa\u6e96\u306f\u3042\u304f\u307e\u3067\u3082\u53c2\u8003\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u307f\u306a\u3057\u8d08\u4e0e\u7a0e\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u56de\u907f\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3067\u58f2\u5374\u3059\u308b\u3053\u3068\u304c\u7121\u96e3\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u306b\u58f2\u5374\u3059\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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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\">\u6240\u57fa\u901a59\uff0d\uff13<\/a>\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u6642\u4fa1\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306e\u6642\u4fa1\u3068\u306a\u308a\u307e\u3059\u306e\u3067\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\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16<\/a>\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff11\uff0d13\u53ca\u3073\uff19\uff0d\uff11\uff0d14<\/a>\u306b\u57fa\u3065\u304d\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6cd5\u4eba\u682a\u4e3b\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u6cd5\u4eba\u306b\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fa1\u5024\u304c\u5897\u984d\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u8b72\u6e21\u3092\u3057\u305f\u8005\u304b\u3089\u305d\u306e\u6cd5\u4eba\u306e\u682a\u4e3b\u306b\u5bfe\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u76f8\u6cd5\uff19\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_2\" target=\"_blank\" rel=\"noopener\">\u76f8\u57fa\u901a\uff19\uff0d\uff12<\/a>\uff09\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u306b\u3064\u3044\u3066\u3082\u76f8\u7d9a\u7a0e\u6cd5\uff17\u6761\u3068\u540c\u69d8\u306b\u660e\u78ba\u306a\u57fa\u6e96\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u660e\u78ba\u306a\u57fa\u6e96\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e0a\u8a18<strong>\u2460<\/strong>\u3067\u89e3\u8aac\u3057\u305f\u6709\u5229\u767a\u884c\u6709\u4fa1\u8a3c\u5238\u306e90\uff05\u57fa\u6e96\u306f\u3001\uff11\u3064\u306e\u6307\u6a19\u306b\u306a\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u300d\u3067\u306f\u306a\u304f\u3001\u5358\u306b\u300c\u4f4e\u3044\u4fa1\u984d\u300d\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u6cd5\uff19\u6761\u306e\u307f\u306a\u3057\u8d08\u4e0e\u8ab2\u7a0e\u3092\u514d\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e\u6cd5\u4eba\u7a0e\u306e\u53d7\u8d08\u76ca\u306e\u8ab2\u7a0e\u306f\u3055\u308c\u308b\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u662d\u548c53\u5e74\uff15\u670811\u65e5\u306e\u5927\u962a\u5730\u88c1\u5224\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ101-4190\uff09\u306f\u3001\uff21\u4f1a\u793e\u304c\uff22\u4f1a\u793e\u306e\u682a\u4e3b\u304b\u3089\uff22\u4f1a\u793e\u682a\u5f0f\u3092\u6642\u4fa1\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u984d\u3067\u8b72\u308a\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\uff21\u793e\u306e\u53d7\u8d08\u76ca\u8ab2\u7a0e\u3068\uff21\u793e\u682a\u4e3b\u306e\u8d08\u4e0e\u7a0e\u8ab2\u7a0e\u304c\u554f\u984c\u3068\u306a\u3063\u305f\u4e8b\u6848\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5927\u962a\u5730\u88c1\u306f\u3001\u6cd5\u4eba\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u4e0b\u8a18\u306e\u901a\u308a\u5224\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div 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style=\"text-decoration: underline;\">\u682a\u5f0f\u306e\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u76f4\u524d\u306e\u8b70\u6c7a\u6a29\u306e\u6570\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068<\/span>\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u5f53\u8a72\u682a\u5f0f\u306e\u4fa1\u984d\u306b\u3064\u304d\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054 179\u306e\u4f8b\u306b\u3088\u308a\u7b97\u5b9a\u3059\u308b\u5834\u5408\uff08\u540c\u901a\u9054189-\uff13\u306e\uff08\uff11\uff09\u306b\u304a\u3044\u3066\u540c\u901a\u9054179\u306b\u6e96\u3058\u3066\u7b97\u5b9a\u3059\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u682a\u5f0f\u3092\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u3057\u305f\u500b\u4eba\u304c<span style=\"text-decoration: underline;\">\u5f53\u8a72\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u76f4\u524d\u306b\u5f53\u8a72\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u306b\u3068\u3063\u3066\u540c\u901a\u9054188\u306e\uff08\uff12\uff09\u306b\u5b9a\u3081\u308b\u300c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u767a\u884c\u4f1a\u793e\u306f\u5e38\u306b\u540c\u901a\u9054178\u306b\u5b9a\u3081\u308b\u300c\u5c0f\u4f1a\u793e\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u305d\u306e\u4f8b\u306b\u3088\u308b\u3053\u3068<\/span>\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u5f53\u8a72\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u304c<span style=\"text-decoration: underline;\">\u571f\u5730\uff08\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3092\u542b\u3080\u3002\uff09\u53c8\u306f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306b\u4e0a\u5834\u3055\u308c\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238<\/span>\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054185\u306e\u672c\u6587\u306b\u5b9a\u3081\u308b\u300c\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09\u300d\u306e\u8a08\u7b97\u306b\u5f53\u305f\u308a\u3001\u3053\u308c\u3089\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72<span style=\"text-decoration: underline;\">\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u306b\u3088\u308b\u3053\u3068<\/span>\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054185\u306e\u672c\u6587\u306b\u5b9a\u3081\u308b\u300c\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\uff09\u300d\u306e\u8a08\u7b97\u306b\u5f53\u305f\u308a\u3001\u540c\u901a\u9054186\uff0d\uff12\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f<span style=\"text-decoration: underline;\">\u8a55\u4fa1\u5dee\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u7b49\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306f\u63a7\u9664\u3057\u306a\u3044\u3053\u3068<\/span>\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u4e0b\u7dda\u90e8\u306f\u7b46\u8005\u306b\u3088\u308b\uff09<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308c\u3070\u3001\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u306f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905423\uff5e35\u5171\uff0d\uff19\u306b\u6e96\u3058\u3066\u7b97\u5b9a\u3057\u305f\u4fa1\u984d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u306f\u3001\u6b21\u306e\u624b\u9806\u3067\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-263535\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2.png\" alt=\"\" width=\"1205\" height=\"861\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2.png 1205w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2-1024x732.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2-768x549.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-2-600x429.png 600w\" sizes=\"(max-width: 1205px) 100vw, 1205px\" \/><\/a><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-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u672c\u554f\u306e\u5834\u5408\u306e\u5f53\u3066\u306f\u3081\u3011<\/strong><\/span><\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u58f2\u8cb7\u4e8b\u4f8b\u3082\u306a\u304f\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u3001\u898f\u6a21\u3001\u53ce\u76ca\u306e\u72b6\u6cc1\u7b49\u304c\u985e\u4f3c\u3059\u308b\u4ed6\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u3082\u306a\u3044\u305f\u3081\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u3066\u901a\u5e38\u53d6\u5f15\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d\u306b\u3088\u308a\u6c42\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5b9f\u52d9\u7684\u306b\u306f\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u53c8\u306f\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u3088\u308a\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3092\u6e96\u7528\u3057\u3066\u7b97\u5b9a\u3057\u305f\u4fa1\u984d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u901a\u9054\u306e\uff08\uff11\uff09\u304b\u3089\uff08\uff14\uff09\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u304c\u3001\uff08\uff11\uff09\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u682a\u4e3b\u5224\u5b9a\u306f\u8b72\u6e21\u524d\u306e\u8b70\u6c7a\u6a29\u6570\u306b\u57fa\u3065\u304d\u305d\u306e\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u65cf\u682a\u4e3b\u304c\u3044\u308b\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u306e\u624b\u9806\u306f\u3001<a title=\"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c26\u56de\u3011\u300c\u3014\u7b2c\uff11\u8868\u306e\uff11\u3015\u81ea\u5df1\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u682a\u4e3b\u5224\u5b9a\u3068\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u306e\u9069\u7528\u306e\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-114\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c26\u56de\u3011<\/a>\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7532\u306f\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7532\u306f\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\uff08\uff12\uff09\u306e\u9069\u7528\u306b\u3088\u308a\u5c0f\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u4f7f\u7528\u5272\u5408\u3067\u3042\u308b\uff2c\u306e\u5272\u5408\u306f50\uff05\u3068\u306a\u308a\u3001\u300c\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u00d750\uff05\uff0b\u7d14\u8cc7\u7523\u4fa1\u984d\u00d750\uff05\u300d\u3067\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3092\u6c42\u3081\u308b\u969b\u306e\u659f\u914c\u5272\u5408\u306f\u5c0f\u4f1a\u793e\u3068\u3057\u3066\u306e\u659f\u914c\u5272\u5408\uff080.5\uff09\u3067\u306f\u306a\u304f\u3001\uff21\u793e\u306e\u4f1a\u793e\u898f\u6a21\u533a\u5206\uff08\u5927\u4f1a\u793e\uff09\u3068\u3057\u3066\u306e\u659f\u914c\u5272\u5408\uff080.7\uff09\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u63a1\u7528\u3059\u308b\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306f14,000\u5186\u3068\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/shotoku\/joto-sanrin\/200930\/200930.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\uff19\u670830\u65e5\u56fd\u7a0e\u5e81\u8cc7\u7523\u8ab2\u7a0e\u8ab2\u60c5\u5831\u7b2c22\u53f7<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u306f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\uff08\uff13\uff09\u53ca\u3073\uff08\uff14\uff09\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u571f\u5730\u53ca\u3073\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306f\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3067\u306f\u306a\u304f\u6642\u4fa1\u306b\u3088\u308a\u7b97\u5b9a\u3057\u3001\u6cd5\u4eba\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u3082\u3057\u306a\u3044\u4fa1\u984d\uff0870,000\u5186\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6642\u4fa1\u7b97\u5b9a\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306f42,000\u5186\uff0814,000\u5186\u00d750\uff05\uff0b70,000\u5186\u00d750\uff05\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u6642\u4fa1<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u6642\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263537\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-3-1.png\" alt=\"\" width=\"550\" height=\"488\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-3-1.png 1255w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-3-1-300x266.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-3-1-1024x908.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/hijojokabu35-3-1-768x681.png 768w, 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style=\"margin-left: 15px; text-indent: 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\/>\n<strong>\u3000<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2606\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2606<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: 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style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>\u7532\u306f\u662d\u548c40\u5e74\u306b\uff21\u793e\u3092\u8a2d\u7acb\u3057\u5efa\u8a2d\u696d\u3092\u55b6\u3093\u3067\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff15\u5e74\u306b\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u8f9e\u4efb\u3057\u3001\u7532\u306e\u7525\u3067\u3042\u308b\u4e59\u304c\u65b0\u305f\u306b\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3057\u307e\u3057\u305f\u3002\u7532\u306f\uff21\u793e\u306e\u682a\u5f0f\u3092100\uff05\u4fdd\u6709\u3057\u3066\u304a\u308a\u3001\u4e59\u306b\u682a\u5f0f\u306e\u627f\u7d99\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u65b9\u6cd5\u3068\u3057\u3066\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u8003\u3048\u3066\u3044\u307e\u3059\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":[460,160,634,421],"backnumber":[2265],"series":[781],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-24 05:44:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263532"}],"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=263532"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263532\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263532"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263532"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263532"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263532"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263532"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}