{"id":264186,"date":"2024-02-01T10:15:28","date_gmt":"2024-02-01T01:15:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264186"},"modified":"2024-01-31T18:49:32","modified_gmt":"2024-01-31T09:49:32","slug":"property-article-132","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-132\/","title":{"rendered":"\u3008\u4e8b\u4f8b\u304b\u3089\u7406\u89e3\u3059\u308b\u3009\u7a0e\u6cd5\u4e0a\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u306e\u5177\u4f53\u7684\u306a\u5224\u65ad\u57fa\u6e96\u3000\u3010\u7b2c14\u56de\u3011\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u7b2c26\u9805\uff08\uff12\uff09\uff08\u6ce8\uff09\uff12\u306e\u300c\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u300d\u306e\u5177\u4f53\u7684\u671f\u9593\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\u3008\u4e8b\u4f8b\u304b\u3089\u7406\u89e3\u3059\u308b\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u7a0e\u6cd5\u4e0a<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u4e0d\u78ba\u5b9a\u6982\u5ff5<\/span><span style=\"font-size: 18px;\">\u306e<\/span>\u5177\u4f53\u7684<span style=\"font-size: 18px;\">\u306a<\/span><span style=\"color: #333399;\">\u5224\u65ad\u57fa\u6e96<\/span> <\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u7b2c26\u9805\uff08\uff12\uff09\uff08\u6ce8\uff09\uff12\u306e\u300c\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u300d\u306e\u5177\u4f53\u7684\u671f\u9593\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5927\u6a4b\u3000\u8aa0\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5927\u962a\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u5e73\u621027\u5e7411\u670811\u65e5\u88c1\u6c7a<\/strong><span style=\"font-size: 15px;\">\uff08TAINS\u30b3\u30fc\u30c9\uff1aF0-3-523\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e8b\u5b9f\u95a2\u4fc2\u306e\u6982\u8981<\/strong><\/h4>\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;\">\u2460<\/span>\u3000\u5e73\u621024\u5e74\uff16\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306f\u5171\u540c\u4f4f\u5b85\u3092\uff12\u68df\u6240\u6709\u3057\u3001\u672c\u4ef6\u5bb6\u5c4b\uff11\u306b\u3064\u3044\u3066\u306f12\u5ba4\uff08\u3046\u3061\uff11\u5ba4\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\uff09\u3001\u672c\u4ef6\u5bb6\u5c4b\uff12\u306b\u3064\u3044\u3066\u306f21\u5ba4\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u306e\u7a7a\u5ba4\u306f\u3001\u672c\u4ef6\u5bb6\u5c4b\uff11\u306b\u3064\u3044\u3066\u306f\uff12\u5ba4\u3067\u3001\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u306e\u7a7a\u5ba4\u671f\u9593\u306f\u305d\u308c\u305e\u308c\u300c\uff11\u5e7410\u30f6\u670815\u65e5\u300d\u3068\u300c\uff11\u5e74\uff14\u30f6\u6708\uff15\u65e5\u300d\u3001\u672c\u4ef6\u5bb6\u5c4b\uff12\u306b\u3064\u3044\u3066\u306f\uff15\u5ba4\u3067\u3001\u540c\u3058\u304f\u300c\uff11\u5e74\uff15\u30f6\u6708\u300d\u3068\u300c\uff11\u5e74\uff18\u30f6\u6708\u300d\u3068\u300c\uff13\u30f6\u6708\uff19\u65e5\u300d\u3068\u300c11\u30f6\u670829\u65e5\u300d\u3068\u300c\uff15\u30f6\u670826\u65e5\u300d\u3067\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5be9\u67fb\u8acb\u6c42\u4eba\uff08\u8acb\u6c42\u4eba\uff09\u306f\u3001\u672c\u4ef6\u5bb6\u5c4b\uff11\u306b\u3064\u3044\u3066\u306f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u90e8\u5206\u3092\u9664\u304f11\u5ba4\u5168\u3066\u3001\u672c\u4ef6\u5bb6\u5c4b\uff12\u306b\u3064\u3044\u3066\u306f21\u5ba4\u5168\u3066\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u3068\u3057\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/05.htm#a-26\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff08\u8a55\u4fa1\u901a\u9054\uff09\u7b2c26\u9805<\/a>\u306e\u8cb8\u5bb6\u5efa\u4ed8\u5730\u53ca\u3073\u540c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/03\/01.htm#a-93\" target=\"_blank\" rel=\"noopener\">\u7b2c93\u9805<\/a>\u306e\u8cb8\u5bb6\u3068\u3057\u3066\u8a55\u4fa1\u6e1b\u3092\u3057\u305f\u4e0a\u3067\u76f8\u7d9a\u7a0e\u306e\u5f53\u521d\u7533\u544a\u3092\u884c\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u539f\u51e6\u5206\u5e81\u306f\u3001\u4e0a\u8a18<span style=\"color: #b22222;\">\u2461<\/span>\u306e\u5404\u7a7a\u5ba4\u306b\u3064\u3044\u3066\u306f\u8cb8\u5bb6\u5efa\u4ed8\u5730\u53ca\u3073\u8cb8\u5bb6\u306e\u8a55\u4fa1\u6e1b\u306f\u3067\u304d\u306a\u3044\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u884c\u3063\u305f\u3002<\/p>\n<\/div><!--more--><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35\u306e\u6982\u8981<\/strong><\/h4>\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:#1e50a2;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1e50a2;\">\u2460<\/span>\u3000\u8a55\u4fa1\u901a\u9054\u7b2c26\u9805\uff08\uff12\uff09\u306e\uff08\u6ce8\uff09\uff12\u306b\u5b9a\u3081\u308b\u300c\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3044\u3066\u3001\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u307e\u3067\u306e\u4e8b\u60c5\u3092\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u3067\u8db3\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u5f8c\u306e\u5229\u7528\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u306b\u4f9d\u5b58\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u8003\u616e\u3059\u3079\u304d\u3067\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1e50a2;\">\u2461<\/span>\u3000\uff12\u68df\u306e\u3046\u3061\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u90e8\u5206\u3092\u9664\u3044\u305f\u90e8\u5206\uff08\u672c\u4ef6\u5404\u5bb6\u5c4b\uff09\u306f\u7d99\u7d9a\u7684\u306b\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3057\u3001\u7a7a\u5ba4\u306b\u306a\u308b\u90fd\u5ea6\u65b0\u305f\u306a\u8cc3\u501f\u4eba\u3092\u52df\u96c6\u3059\u308b\u6d3b\u52d5\u3092\u3057\u3066\u3044\u3064\u3067\u3082\u8cb8\u4ed8\u3067\u304d\u308b\u72b6\u614b\u306b\u7dad\u6301\u3057\u3066\u304a\u308a\u3001\u8cc3\u8cb8\u4ee5\u5916\u306e\u7528\u306b\u4f9b\u3057\u305f\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1e50a2;\">\u2462<\/span>\u3000\u4e00\u5b9a\u671f\u9593\u7a7a\u5ba4\u306b\u306a\u308b\u3053\u3068\u306f\u3088\u304f\u3042\u308b\u3053\u3068\u3067\u3001\u8cc3\u6599\u3092\u636e\u3048\u7f6e\u304d\u65b0\u305f\u306a\u52df\u96c6\u3092\u3057\u305f\u7d50\u679c\u3001\u305d\u306e\u5f8c\u306f\u6e80\u5ba4\u306b\u306a\u3063\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u4e8b\u60c5\u306b\u7167\u3089\u305b\u3070\u3001\u7a7a\u5ba4\u671f\u9593\u306e\u9577\u77ed\u3060\u3051\u3092\u6349\u3048\u3066\u4e00\u6642\u7684\u306a\u7a7a\u5ba4\u3067\u3042\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u3079\u304d\u3067\u306f\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1e50a2;\">\u2463<\/span>\u3000\u4e0a\u8a18\u306e\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35\u306f\u3001\u9ad8\u677e\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u5e73\u621020\u5e74\uff16\u670812\u65e5\u88c1\u6c7a\uff08\u9ad8\u677e\u88c1\u6c7a\uff09\u306b\u4f9d\u62e0\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u306b\u3088\u3089\u305a\u3057\u305f\u539f\u51e6\u5206\u306f\u9055\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1e50a2;\">\u2464<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u90e8\u5206\u3092\u9664\u304f\u4e0d\u52d5\u7523\u306e\u5168\u3066\u3092\u5bfe\u8c61\u306b\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u304c\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u3066\u304d\u305f\u306e\u3067\u3042\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3044\u3066\u3082\u8cc3\u8cb8\u7528\u3068\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u300c\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u306e\u6cd5\u4ee4\u89e3\u91c8<\/strong><\/h4>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #1e50a2;\">\u2461<\/span>\u3000\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306f\u3001\u56fd\u7a0e\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u5bfe\u3057\u3066\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u60c5\u5831\u63d0\u4f9b\u3092\u884c\u3063\u3066\u3044\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4614.htm\" target=\"_blank\" 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5px;background-color:#FFFFFF;color:#000000;border-color:#65318e;\">\n\t\t<ul>\n<li>\u4e0d\u52d5\u7523\u696d\u8005\u306b\u59d4\u8a17\u3057\u305f\u52df\u96c6\u6d3b\u52d5<\/li>\n<li>\u5b9a\u671f\u7684\u306a\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9<\/li>\n<li>\u8fd1\u96a3\u306b\u5171\u540c\u4f4f\u5b85\u304c\u6797\u7acb\u3057\u3066\u3044\u305f\u72b6\u6cc1<\/li>\n<\/ul>\n<\/div>\n<p>\u9ad8\u677e\u88c1\u6c7a\u53ca\u3073\u305d\u306e\u5f8c\u306e\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u6c96\u7e04\u4e8b\u52d9\u6240\u5e73\u621021\u5e7410\u670813\u65e5\u88c1\u6c7a\uff08\u7a7a\u5ba4\u671f\u9593\u306f\uff19\u30f6\u6708\uff09\u306b\u304a\u3051\u308b\u53d6\u6d88\u88c1\u6c7a\u306f\u975e\u516c\u8868\u88c1\u6c7a\u3067\u3042\u308b\u304c\u3001\u60c5\u5831\u516c\u958b\u6cd5\u306b\u3088\u308b\u958b\u793a\u8acb\u6c42\u3092\u7d4c\u3066\u3001\u3068\u3082\u306bTAINS\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\uff08\u305d\u308c\u305e\u308cTAINS\u30b3\u30fc\u30c9\uff1aF0-3-296\u30fbF0-3-241\uff09\u304b\u3089\u304b\u3001\u8acb\u6c42\u4eba\u306f\u3053\u308c\u3092\u62e0\u308a\u3069\u3053\u308d\u306b\u300c\u304a\u305f\u304f\uff08\u5be9\u5224\u6240\uff09\u306f\u904e\u53bb\u306b\u3053\u3046\u3044\u3046\u5224\u65ad\u3092\u3057\u3066\u3044\u308b\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u4e3b\u5f35\u3092\u3057\u305f\u304b\u3063\u305f\u306e\u3060\u308d\u3046\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u300c\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u306b\u3064\u3044\u3066\u306e\u516c\u8868\u88c1\u6c7a\u306f\u5927\u962a\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u5e73\u621026\u5e74\uff14\u670818\u65e5\u88c1\u6c7a\uff08\u6700\u9577\uff18\u5e74\u30fb\u6700\u77ed\uff14\u30f6\u6708\uff09\u3067\u3042\u308a\u3001\u3053\u308c\u306f\u9ad8\u677e\u88c1\u6c7a\u7b49\u306e\u3088\u3046\u306a\u9577\u671f\u306b\u308f\u305f\u308b\u7a7a\u5ba4\u671f\u9593\u3092\u8a8d\u5bb9\u3057\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u6700\u8fd1\u306e\u88c1\u5224\u4f8b\u3067\u306f\u3001\u5927\u962a\u9ad8\u88c1\u5e73\u621029\u5e74\uff15\u670811\u65e5\u5224\u6c7a\u306b\u304a\u3044\u3066\u3001\u6700\u77ed\u306e\u7a7a\u5ba4\u671f\u9593\u304c\uff15\u30f6\u6708\u306e\u4e8b\u6848\u3092\u300c\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u300d\u306b\u5f53\u305f\u3089\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3057\u3066\u3082\u3001\u672c\u4ef6\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306b\u304a\u3044\u3066\u8a31\u5bb9\u3055\u308c\u308b\u7a0b\u5ea6\u306e\u7a7a\u5ba4\u671f\u9593\u306e\u307f\u305d\u308c\u306b\u5f53\u305f\u308b\u3068\u8003\u3048\u305f\u65b9\u304c\u3088\u3044\u3060\u308d\u3046\u3002<\/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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u53c2\u8003\uff09<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u4f8b\u3048\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u7a7a\u5ba4\u3068\u306a\u3063\u305f\u30a2\u30d1\u30fc\u30c8\u306e\uff11\u5ba4\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u304a\u3044\u3066\u7d99\u7d9a\u7684\u306b\u8cb8\u4ed8\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u3082\u306e\u3068\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u7591\u7fa9\u304c\u751f\u305a\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001<span style=\"border-bottom: 1px solid 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rel=\"noopener\">\uff16\u3000\u5171\u540c\u4f4f\u5b85\u306e\u4e00\u90e8\u304c\u7a7a\u5ba4\u3068\u306a\u3063\u3066\u3044\u305f\u5834\u5408<\/a>\u300d<\/span><\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u3001\u8cb8\u5bb6\u5efa\u4ed8\u5730\u53ca\u3073\u8cb8\u5bb6\u306e\u4e00\u6642\u7684\u7a7a\u5ba4\u3068\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u4e00\u6642\u7684\u7a7a\u5ba4\u306e\u53d6\u6271\u3044\u306b\u9055\u3044\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff11\u670818\u65e5\u306b\u516c\u8868\u3055\u308c\u305f<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kfs.go.jp\/service\/JP\/131\/07\/index.html\" target=\"_blank\" rel=\"noopener\">\u88c1\u6c7a\u4e8b\u4f8b\uff08\u4ee4\u548c\uff15\u5e74\uff14\u670812\u65e5\uff09<\/a>\u306b\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306e\u4e00\u6642\u7684\u7a7a\u5ba4\u306b\u3064\u3044\u3066\u4e0b\u8a18\u306e\u5224\u65ad\u57fa\u6e96\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/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: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u4e89\u70b9\uff11\uff08\u672c\u4ef6\u5404\u7a7a\u5ba4\u90e8\u5206\u306b\u4fc2\u308b\u672c\u4ef6\u5b85\u5730\u306e\u90e8\u5206\u306b\u672c\u4ef6\u7279\u4f8b\u306e\u9069\u7528\u304c\u3042\u308b\u304b\u5426\u304b\u3002\uff09\u306b\u3064\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u6cd5\u4ee4\u89e3\u91c8\u7b49<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30cf\uff09\u3000\u305d\u3057\u3066\u3001\u672c\u4ef6\u7279\u4f8b\u306e\u8da3\u65e8\u7b49\u304b\u3089\u3059\u308c\u3070\u3001\u4e0a\u8a18\u306e\u300c\u4e00\u6642\u7684\u306b\u8cc3\u8cb8\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u300d\u5834\u5408\u3068\u306f\u3001<span style=\"border-bottom: 1px solid 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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\u3008\u4e8b\u4f8b\u304b\u3089\u7406\u89e3\u3059\u308b\u3009\u7a0e\u6cd5\u4e0a\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u306e\u5177\u4f53\u7684\u306a\u5224\u65ad\u57fa\u6e96\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\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        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\/>\n\u2461\u3000\u76f8\u7d9a\u958b\u59cb\u65e5\u73fe\u5728\u306b\u304a\u3044\u3066\u306e\u7a7a\u5ba4\u306f\u3001\u672c\u4ef6\u5bb6\u5c4b\uff11\u306b\u3064\u3044\u3066\u306f\uff12\u5ba4\u3067\u3001\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u306e\u7a7a\u5ba4\u671f\u9593\u306f\u305d\u308c\u305e\u308c\u300c\uff11\u5e7410\u30f6\u670815\u65e5\u300d\u3068\u300c\uff11\u5e74\uff14\u30f6\u6708\uff15\u65e5\u300d\u3001\u672c\u4ef6\u5bb6\u5c4b\uff12\u306b\u3064\u3044\u3066\u306f\uff15\u5ba4\u3067\u3001\u540c\u3058\u304f\u300c\uff11\u5e74\uff15\u30f6\u6708\u300d\u3068\u300c\uff11\u5e74\uff18\u30f6\u6708\u300d\u3068\u300c\uff13\u30f6\u6708\uff19\u65e5\u300d\u3068\u300c11\u30f6\u670829\u65e5\u300d\u3068\u300c\uff15\u30f6\u670826\u65e5\u300d\u3067\u3042\u3063\u305f\u3002<br 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