{"id":263692,"date":"2023-12-21T10:11:08","date_gmt":"2023-12-21T01:11:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263692"},"modified":"2025-05-22T10:56:28","modified_gmt":"2025-05-22T01:56:28","slug":"law-589","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/law-589\/","title":{"rendered":"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u3000\u3010\u7b2c48\u56de\u3011\u300c\u6e1b\u4fa1\u306e\u67fb\u5b9a\u306b\u305d\u308c\u306a\u308a\u306e\u5224\u65ad\u3092\u4f34\u3046\u571f\u5730\uff08\u305d\u306e\uff12\uff09\u300d\uff5e\u5730\u4e0a\u963b\u5bb3\u7269\uff08\u9ad8\u901f\u9053\u8def\u3001\u9244\u9053\u9ad8\u67b6\u7dda\u3001\u9ad8\u5727\u7dda\u7b49\uff09\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: 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rel=\"noopener\">\u524d\u56de<\/a>\u306f\u3001\u6e1b\u4fa1\u306e\u67fb\u5b9a\u306b\u305d\u308c\u306a\u308a\u306e\u5224\u65ad\u3092\u4f34\u3046\u571f\u5730\u306e\uff11\u56de\u76ee\u3068\u3057\u3066\u3001\u5730\u4e0b\u963b\u5bb3\u7269\uff08\u5730\u4e0b\u9244\u7b49\uff09\u304c\u5b58\u5728\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3057\u305f\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u571f\u5730\u5229\u7528\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u963b\u5bb3\u7269\u3068\u547c\u3070\u308c\u308b\u3082\u306e\u306f\u5730\u4e0b\u3060\u3051\u3067\u306a\u304f\u3001\u5730\u4e0a\u306b\u3082\u5b58\u5728\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u9ad8\u901f\u9053\u8def\u3001\u9244\u9053\u9ad8\u67b6\u7dda\u3001\u9ad8\u5727\u7dda\u7b49\u304c\u3053\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5bfe\u8c61\u5730\u306e\u8fd1\u304f\u306b\u3053\u306e\u3088\u3046\u306a\u963b\u5bb3\u7269\u304c\u3042\u3063\u305f\u308a\u3001\u9ad8\u67b6\u4e0b\u3092\u5efa\u7269\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3057\u305f\u308a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u69d8\u3005\u306a\u5f71\u97ff\u3092\u53d7\u3051\u3001\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u5730\u4e0a\u963b\u5bb3\u7269\u304c\u5b58\u5728\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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:#1e50a2;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #1e50a2;\">\u30a2<\/span>\u3000\u9ad8\u3055\u5236\u9650\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308b\u88dc\u6b63<\/strong><\/p>\n<p>\u307e\u305a\u3001\u8fd1\u96a3\u5730\u57df\u306b\u304a\u3051\u308b\u6a19\u6e96\u7684\u4f7f\u7528\u306e\u72b6\u6cc1\u7b49\u3092\u8abf\u67fb\u3057\u3001\u5bfe\u8c61\u5730\u304c\u4eee\u306b\u9ad8\u67b6\u7dda\u306b\u3088\u308b\u9ad8\u3055\u5236\u9650\u3092\u53d7\u3051\u306a\u3044\u3068\u3057\u305f\u5834\u5408\u306b\u4f55\u968e\u5efa\u3066\u306e\u5efa\u7269\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3092\u67fb\u5b9a\u3057\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u5bfe\u8c61\u5730\u4e0a\u306b\u5efa\u7bc9\u3059\u308b\u60f3\u5b9a\u5efa\u7269\u306e\u6700\u6709\u52b9\u968e\u6570\u3092\u5224\u5b9a\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br 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\u9ad8\u3055\u5236\u9650\u3092\u8003\u616e\u3057\u305f\u5bfe\u8c61\u5730\u306e\u4fa1\u683c<\/div>\n<p>\u3053\u306e\u4fa1\u5024\u5272\u5408\u3092\u6c42\u3081\u308b\u969b\u306b\uff11\u3064\u306e\u53c2\u8003\u306b\u3055\u308c\u308b\u3082\u306e\u304c\u3001\u524d\u56de\u7d39\u4ecb\u3057\u305f\u300c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/common\/001338606.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u5171\u7528\u5730\u306e\u53d6\u5f97\u306b\u4f34\u3046\u640d\u5931\u88dc\u511f\u57fa\u6e96<\/a>\u300d\u3067\u3059\u3002\uff08\u5c02\u9580\u7684\u306a\u89e3\u8aac\u306f\u5272\u611b\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u304c\uff09\u5bfe\u8c61\u5730\u304c\u9ad8\u67b6\u7dda\u306b\u3088\u308b\u5f71\u97ff\u3092\u53d7\u3051\u306a\u3044\u3068\u60f3\u5b9a\u3057\u305f\u5834\u5408\u306e\u6700\u6709\u52b9\u968e\u6570\u3092\uff16\u968e\u3001\u73fe\u72b6\u3092\u524d\u63d0\u3068\u3057\u305f\u5229\u7528\u53ef\u80fd\u968e\u6570\u3092\uff12\u968e\u3068\u60f3\u5b9a\u3057\u3001\u4e0a\u8a18\u640d\u5931\u88dc\u511f\u57fa\u6e96\u306b\u5f53\u3066\u306f\u3081\u305f\u7d50\u679c\u3001\u5bfe\u8c61\u5730\u304c\u9ad8\u3055\u5236\u9650\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308b\u4fa1\u5024\u5272\u5408\u304c\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306e40\uff05\u3068\u67fb\u5b9a\u3055\u308c\u305f\u3068\u3059\u308c\u3070\u3001\u3053\u308c\u3092\u66f4\u5730\u4fa1\u683c\u306b\u4e57\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#1e50a2;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -10px;\"><strong><span style=\"color: #1e50a2;\">\u30a4<\/span>\u3000\u5feb\u9069\u6027\u306a\u3069\u74b0\u5883\u9762\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u3092\u8003\u616e\u3057\u305f\u88dc\u6b63<\/strong><\/p>\n<p>\u9451\u5b9a\u8a55\u4fa1\u306e\u969b\u306b\u306f\u3001\u6e1b\u4fa1\u306e\u691c\u8a0e\u306f\u3053\u308c\u306e\u307f\u306b\u3068\u3069\u307e\u3089\u305a\u3001\u4f8b\u3048\u3070\u4f4f\u5b85\u5730\u306e\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u5feb\u9069\u6027\u306a\u3069\u74b0\u5883\u9762\u306b\u4e0e\u3048\u308b\u5f71\u97ff\uff08\u9a12\u97f3\u30fb\u632f\u52d5\u7b49\uff09\u3082\u8003\u616e\u3057\u3066\u6e1b\u4fa1\u5272\u5408\u3092\u67fb\u5b9a\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u8ff0\u3079\u3066\u304d\u305f\u3088\u3046\u306a\u4e8b\u60c5\u306f\u3001\u9ad8\u5727\u7dda\u4e0b\u5730\uff08\u4e0a\u7a7a\u306b\u9ad8\u5727\u306e\u96fb\u7dda\u304c\u901a\u904e\u3057\u3066\u3044\u308b\u571f\u5730\uff09\u306b\u95a2\u3057\u3066\u3082\u540c\u69d8\u3067\u3059\uff08\u9ad8\u5727\u7dda\u306e\u30a4\u30e1\u30fc\u30b8\u5199\u771f\u3092\u4ee5\u4e0b\u306b\u63b2\u3052\u307e\u3059\uff09\u3002<\/p>\n<p><strong>\u3008\u8cc7\u6599\uff11\u3009\u3000\u9ad8\u5727\u7dda\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263693\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1.png\" alt=\"\" width=\"250\" height=\"437\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1.png 2409w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1-172x300.png 172w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1-586x1024.png 586w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1-768x1342.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1-879x1536.png 879w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1-1172x2048.png 1172w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-1-600x1048.png 600w\" sizes=\"(max-width: 250px) 100vw, 250px\" \/><\/a><\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u9ad8\u5727\u7dda\u4e0b\u306b\u3042\u308b\u5b85\u5730\u306f\u3001\u305d\u308c\u3060\u3051\u3067\u5fc3\u7406\u7684\u306a\u4e0d\u5b89\u611f\u3084\u4e0d\u5feb\u611f\u3092\u4f34\u3046\u3053\u3068\u306f\u4e8b\u5b9f\u3067\u3059\u3002\u307e\u305f\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u571f\u5730\u306e\u6700\u6709\u52b9\u4f7f\u7528\u304c\u59a8\u3052\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u767a\u751f\u3057\u307e\u3059\u3002\u5f8c\u8005\u306e\u4f8b\u3068\u3057\u3066\u3001\u5f53\u8a72\u90e8\u5206\u306e\u4e0a\u7a7a\u3092\u9ad8\u5727\u7dda\u304c\u901a\u904e\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u306a\u3089\u3070\uff15\u968e\u5efa\u3066\u306e\u5efa\u7269\u304c\u5efa\u7bc9\u3067\u304d\u308b\u3068\u3053\u308d\u3001\u305d\u306e\u5f71\u97ff\u306b\u3088\u308a\uff14\u968e\u5efa\u3066\u306b\u5236\u9650\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u9ad8\u5727\u7dda\u306b\u3088\u308b\u4fa1\u683c\u3078\u306e\u5f71\u97ff\u306f\u7528\u9014\uff08\u4f4f\u5b85\u5730\u3001\u5546\u696d\u5730\u3001\u5de5\u696d\u5730\u7b49\uff09\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001\u5927\u5de5\u5834\u5730\u57df\u306b\u5c5e\u3057\u3066\u3044\u308b\u571f\u5730\u306f\u4f4f\u5b85\u5730\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u306b\u6bd4\u3079\u3001\u9ad8\u5727\u7dda\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u3088\u308b\u5feb\u9069\u6027\u3078\u306e\u5f71\u97ff\u5ea6\u306f\u5c11\u306a\u3044\u3067\u3059\u3057\u3001\u307e\u305f\u3001\u5546\u696d\u5730\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u3068\u6bd4\u3079\u305f\u5834\u5408\u3067\u3082\u4f7f\u7528\u53ef\u80fd\u306a\u5bb9\u7a4d\u7387\u304b\u3089\u3057\u3066\u3001\u5efa\u7269\u306e\u5efa\u7bc9\u53ef\u80fd\u968e\u5c64\u304c\u5236\u9650\u3055\u308c\u308b\u5ea6\u5408\u3044\u306f\u5c11\u306a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\uff08\u5de5\u696d\u5730\u306b\u6307\u5b9a\u3055\u308c\u308b\u5bb9\u7a4d\u7387\u306f200\uff05\u304c\u591a\u3044\u306e\u306b\u5bfe\u3057\u3001\u5546\u696d\u5730\u306e\u5834\u5408\u306f\u305d\u308c\u4ee5\u4e0a\uff08400\uff5e500\uff05\u3001\u3042\u308b\u3044\u306f\u3053\u308c\u4ee5\u4e0a\uff09\u306e\u30b1\u30fc\u30b9\u304c\u591a\u3044\u304b\u3089\u3067\u3059\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9ad8\u5727\u7dda\u306e\u96fb\u5727\u304c170,000\uff36\u3092\u8d85\u3048\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u771f\u4e0b\u90e8\u5206\u53ca\u3073\u9ad8\u5727\u7dda\u304b\u3089\u306e\u6c34\u5e73\u8ddd\u96e2\uff13\uff4d\u4ee5\u5185\u306b\u5efa\u7269\u3092\u5efa\u7bc9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u306f\u7559\u610f\u3059\u3079\u304d\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u9ad8\u5727\u7dda\u4e0b\u306b\u3042\u308b\u5b85\u5730\u306f\u3001\u305d\u306e\u5730\u4e0a\u9ad8\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u3053\u308c\u304c\u306a\u3044\u72b6\u614b\u3067\u306e\u5b85\u5730\u306b\u6bd4\u3079\u76f8\u5fdc\u306e\u6e1b\u4fa1\u3092\u4f34\u3046\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7a0e\u52d9\u306e\u8a55\u4fa1\u3067\u306f<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3082\u3001\u5730\u4e0b\u963b\u5bb3\u7269\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u3068\u540c\u69d8\u306b\u3001\u5730\u4e0a\u963b\u5bb3\u7269\u304c\u5b58\u5728\u3059\u308b\u571f\u5730\u306e\u8a55\u4fa1\u3092\u3069\u306e\u3088\u3046\u306b\u3059\u3079\u304d\u304b\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee5\u4e0b\u3001\u524d\u56de\u3068\u540c\u69d8\u306b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u53ca\u3073\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u305d\u308c\u305e\u308c\u306e\u5834\u5408\u306b\u5206\u3051\u3066\u8a55\u4fa1\u306e\u8003\u3048\u65b9\u3092\u8ff0\u3079\u3001\u9451\u5b9a\u8a55\u4fa1\u3068\u306e\u76f8\u9055\u3092\u5bfe\u6bd4\u3055\u305b\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 45px; text-indent: -45px;\"><strong>\uff08\uff11\uff09\u3000\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u3067\u306f<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9a12\u97f3\u3001\u632f\u52d5\u305d\u306e\u4ed6\u306e\u8981\u56e0\u306b\u3088\u308a\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306b\u3064\u3044\u3066<\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4617.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4617<\/a>\u3067\u306f\u3001\u300c\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1\u300d\u306b\u3064\u3044\u306610\uff05\u306e\u8a55\u4fa1\u6e1b\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u65e8\u306e\u89e3\u8aac\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u540c\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u53c2\u7167\u3044\u305f\u3060\u304f\u3053\u3068\u3068\u3057\u3001\u305d\u306e\u8981\u65e8\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308a\u307e\u3059\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4617<\/strong>\uff08\u4e00\u90e8\u629c\u7c8b\uff09<\/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=\"margin-bottom: 3px;\">\u6b21\u306e\u3088\u3046\u306b\u305d\u306e\u5229\u7528\u4fa1\u5024\u304c\u4ed8\u8fd1\u306b\u3042\u308b\u4ed6\u306e\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u304b\u3089\u307f\u3066\u3001\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u3001<span style=\"border-bottom: 1px solid #b22222;\">\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u9762\u7a4d\u306b\u5bfe\u5fdc\u3059\u308b\u4fa1\u984d\u306b10\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u307e\u305f\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u5730\u76e4\u306b\u751a\u3060\u3057\u3044\u51f9\u51f8\u306e\u3042\u308b\u5b85\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000<span style=\"border-bottom: 1px solid #b22222;\">\u9707\u52d5\u306e\u751a\u3060\u3057\u3044\u5b85\u5730<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\uff11\u304b\u3089\uff13\u307e\u3067\u306e\u5b85\u5730\u4ee5\u5916\u306e\u5b85\u5730\u3067\u3001<span style=\"border-bottom: 1px solid #b22222;\">\u9a12\u97f3<\/span>\u3001\u65e5\u7167\u963b\u5bb3\uff08\u5efa\u7bc9\u57fa\u6e96\u6cd5\u7b2c56\u6761\u306e\uff12\u306b\u5b9a\u3081\u308b\u65e5\u5f71\u6642\u9593\u3092\u8d85\u3048\u308b\u6642\u9593\u306e\u65e5\u7167\u963b\u5bb3\u306e\u3042\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002\uff09\u3001\u81ed\u6c17\u3001\u5fcc\u307f\u7b49\u306b\u3088\u308a\u3001\u305d\u306e\u53d6\u5f15\u91d1\u984d\u306b\u5f71\u97ff\u3092\u53d7\u3051\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u8da3\u65e8\u306b\u5f53\u3066\u306f\u3081\u305f\u5834\u5408\u3001\u5bfe\u8c61\u5730\u304c\u9ad8\u901f\u9053\u8def\u3084\u9244\u9053\u9ad8\u67b6\u7dda\u7b49\u306e\u8fd1\u96a3\u306b\u3042\u308a\u3001\u9a12\u97f3\u30fb\u632f\u52d5\u7b49\u306e\u5f71\u97ff\u3092\u8457\u3057\u304f\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u8a55\u4fa1\u6e1b\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u9ad8\u5727\u7dda\u4e0b\u5730\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/h4>\n<p>\u5bfe\u8c61\u5730\u306e\u4e0a\u7a7a\u306b\u9ad8\u5727\u7dda\u304c\u901a\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u533a\u5206\u5730\u4e0a\u6a29\uff08\u305d\u306e\u5185\u5bb9\u306f\u524d\u56de\u7d39\u4ecb\u3057\u307e\u3057\u305f\uff09\u3084\u3001\u9ad8\u5727\u7dda\u306e\u67b6\u8a2d\u3092\u76ee\u7684\u3068\u3059\u308b\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\uff08\u4e0a\u7a7a\u306b\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u571f\u5730\u306e\u6240\u6709\u8005\u306f\u9ad8\u5727\u7dda\u3092\u4e2d\u5fc3\u306b\u4e0a\u4e0b\u306e\u4e00\u5b9a\u7bc4\u56f2\u306b\u3064\u304d\u5229\u7528\u5236\u9650\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u5efa\u7269\u306e\u5efa\u7bc9\u53ef\u80fd\u306a\u968e\u6570\u3082\u5236\u7d04\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff09\u3002\u307e\u305f\u3001\u5730\u5f79\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u305d\u306e\u5b9f\u614b\u306f\u533a\u5206\u5730\u4e0a\u6a29\u306b\u8fd1\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u9ad8\u5727\u7dda\u4e0b\u5730\u306e\u5b85\u5730\u306e\u8a55\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\u4e0b\u8a18\u898f\u5b9a\uff08\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308a\u307e\u3059\uff09\u306b\u5f53\u3066\u306f\u3081\u3066\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u4fa1\u984d\u3092\u8a08\u7b97\u3057\u3001\u3053\u308c\u3092\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3057\u3066\u6c42\u3081\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><strong>\u3007<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/06.htm\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905427\uff0d5<\/a>\uff08\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a55\u4fa1\uff09<\/strong><\/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=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>27\uff0d\uff15<\/strong>\u3000\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u627f\u5f79\u5730\u3067\u3042\u308b\u5b85\u5730\u306e\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u4fa1\u984d\u306b\u3001\u305d\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u8a2d\u5b9a\u5951\u7d04\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u305f\u571f\u5730\u5229\u7528\u5236\u9650\u7387\u3092\u57fa\u3068\u3057\u305f\u5272\u5408\uff08\u4ee5\u4e0b\u300c\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u5272\u5408\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\"><span style=\"border-bottom: 1px solid #b22222;\">\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u5272\u5408\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u305d\u306e\u627f\u5f79\u5730\u306b\u4fc2\u308b\u5236\u9650\u306e\u5185\u5bb9\u306e\u533a\u5206\u306b\u5f93\u3044\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u5272\u5408\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b<\/span>\u3002\uff08\u5e73\uff13\u8ab2\u8a55\uff12\uff0d\uff14\u5916\u8ffd\u52a0\u3001\u5e73\uff16\u8ab2\u8a55\uff12\uff0d\uff12\u5916\u30fb\u5e7312\u8ab2\u8a55\uff12\uff0d\uff14\u5916\u6539\u6b63\uff09<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-bottom: 1px solid #b22222;\">\uff08\uff11\uff09\u3000\u5bb6\u5c4b\u306e\u5efa\u7bc9\u304c\u5168\u304f\u3067\u304d\u306a\u3044\u5834\u5408\u3000100\u5206\u306e50\u53c8\u306f\u305d\u306e\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u304c\u501f\u5730\u6a29\u3067\u3042\u308b\u3068\u3057\u305f\u5834\u5408\u306b\u305d\u306e\u627f\u5f79\u5730\u306b\u9069\u7528\u3055\u308c\u308b\u501f\u5730\u6a29\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u5272\u5408<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-bottom: 1px solid #b22222;\">\uff08\uff12\uff09\u3000\u5bb6\u5c4b\u306e\u69cb\u9020\u3001\u7528\u9014\u7b49\u306b\u5236\u9650\u3092\u53d7\u3051\u308b\u5834\u5408\u3000100\u5206\u306e30<\/span><\/p>\n<\/div>\n<p>\u3053\u306e\u898f\u5b9a\u306b\u3082\u767b\u5834\u3059\u308b\u3068\u304a\u308a\u3001\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u4fa1\u984d\u3092\u6c42\u3081\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\uff08\u524d\u56de\u7d39\u4ecb\u3057\u305f\uff09\u571f\u5730\u5229\u7528\u5236\u9650\u7387\u3092\u57fa\u306b\u3059\u308b\u65b9\u6cd5\u3092\u539f\u5247\u3068\u3057\u3064\u3064\u3082\u3001\u7d0d\u7a0e\u8005\u306e\u8a55\u4fa1\u4e0a\u306e\u4fbf\u5b9c\u306b\u8cc7\u3059\u308b\u305f\u3081\u3001\u5bb6\u5c4b\u306e\u5efa\u7bc9\u304c\u5168\u304f\u3067\u304d\u306a\u3044\u5834\u5408\u3068\u69cb\u9020\u30fb\u7528\u9014\u7b49\u306b\u5236\u9650\u3092\u53d7\u3051\u308b\u5834\u5408\u3068\u306b\u5206\u3051\u3066\u3001\u305d\u308c\u305e\u308c\u7c21\u4fbf\u7684\u306a\u5272\u5408\u3092\u7528\u3044\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u9ad8\u901f\u9053\u8def\u3084\u9244\u9053\u9ad8\u67b6\u7dda\u7b49\u306e\u4e0b\u306b\u3042\u308a\u5efa\u7bc9\u7269\u306e\u5efa\u7bc9\u306b\u5236\u9650\u3092\u53d7\u3051\u308b\u5834\u5408\u3082\u3001\u540c\u3058\u8003\u3048\u65b9\u304c\u9069\u7528\u3067\u304d\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 45px; text-indent: -45px;\"><strong>\uff08\uff12\uff09\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8a55\u4fa1\u3067\u306f<\/strong><\/h4>\n<p>\u56fa\u5b9a\u8cc7\u7523\u8a55\u4fa1\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\uff08\u5730\u4e0b\u963b\u5bb3\u7269\u306e\u3042\u308b\u571f\u5730\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\uff09\u5730\u4e0a\u963b\u5bb3\u7269\u306e\u3042\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u306e\u8a55\u4fa1\u898f\u5b9a\u306f\u5b58\u5728\u305b\u305a\u3001\u3053\u306e\u3088\u3046\u306a\u571f\u5730\u306b\u3064\u304d\u8a55\u4fa1\u984d\u306b\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u5e02\u753a\u6751\u304c\u5224\u65ad\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u8981\u306e\u88dc\u6b63\u3068\u3044\u3046\u5f62\u3067\u8a55\u4fa1\u984d\u306e\u6e1b\u984d\u3092\u884c\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4ee5\u4e0b\u3001\uff21\u5e02\u306e\u4f8b\u3092\u63b2\u3052\u3066\u304a\u304d\u307e\u3059\uff08\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u3082\u4e00\u4f8b\u3067\u3042\u308a\u3001\u4ed6\u306e\u5e02\u3067\u306f\u305d\u306e\u5b9f\u60c5\u306b\u5fdc\u3058\u3066\uff21\u5e02\u3068\u7570\u306a\u308b\u88dc\u6b63\u7387\u3092\u5b9a\u3081\u3066\u3044\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\uff09\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u30a2<\/strong><\/span>\u3000<strong>\u9ad8\u5727\u7dda\u4e0b\u88dc\u6b63<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u9ad8\u5727\u7dda\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u571f\u5730\u306e\u5229\u7528\u306b\u5236\u7d04\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7dcf\u5730\u7a4d\u306b\u5bfe\u3059\u308b\u9ad8\u5727\u7dda\u4e0b\u90e8\u5206\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f<strong>\u3008\u8cc7\u6599\uff12\u3009<\/strong>\u300c\u9ad8\u5727\u7dda\u4e0b\u88dc\u6b63\u7387\u8868\u300d\u3088\u308a\u6c42\u3081\u305f\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a55\u70b9\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u30a4<\/strong><\/span>\u3000<strong>\u9ad8\u901f\u9053\u8def\u7b49\u306e\u9ad8\u67b6\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u571f\u5730\u306e\u5229\u7528\u306b\u5236\u7d04\u304c\u3042\u308b\u5834\u5408\u306e\u88dc\u6b63<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u9ad8\u5727\u7dda\u4ee5\u5916\u306e\u5efa\u7269\u53c8\u306f\u9ad8\u901f\u9053\u8def\u306e\u5730\u4e0a\u963b\u5bb3\u7269\u304c\u5f53\u8a72\u753b\u5730\u4e0a\u306b\u5b58\u5728\u3057\u3001\u571f\u5730\u306e\u5229\u7528\u306b\u5236\u7d04\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\uff12\u5206\u306e\uff11\u306e\u88dc\u6b63\u7387\u3092\u4e57\u3058\u3066\u8a55\u70b9\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u30a6<\/strong><\/span>\u3000<strong>\u9244\u5854\u6577\u88dc\u6b63<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u9244\u5854\u6577\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u571f\u5730\u306e\u5229\u7528\u306b\u5236\u7d04\u304c\u3042\u308b\u5834\u5408\u306f\u3001<strong>\u3008\u8cc7\u6599\uff12\u3009<\/strong>\u306e\u300c\u9ad8\u5727\u7dda\u4e0b\u88dc\u6b63\u7387\u8868\u300d\u306e\u4e0b\u9650\u3067\u3042\u308b\u88dc\u6b63\u73870.5\u3092\u4e57\u3058\u3066\u8a55\u70b9\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\u3008\u8cc7\u6599\uff12\u3009\u3000\u9ad8\u5727\u7dda\u4e0b\u88dc\u6b63\u7387\u8868<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263695\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2.png\" alt=\"\" width=\"550\" height=\"159\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2.png 1373w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2-300x87.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2-1024x296.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2-768x222.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/kanteijitsumu48-2-600x173.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 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