{"id":265027,"date":"2024-04-11T10:13:19","date_gmt":"2024-04-11T01:13:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265027"},"modified":"2024-04-10T13:16:07","modified_gmt":"2024-04-10T04:16:07","slug":"income-article-661","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-661\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c62\u56de\u3011\u300c\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3078\u306e\u682a\u5f0f\u306e\u5bc4\u9644\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u89e3\u6c7a<span style=\"font-size: 18px;\">\u3078\u306e<\/span>\u30d2\u30f3\u30c8<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c62\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3078\u306e\u682a\u5f0f\u306e\u5bc4\u9644\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\uff08\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u7814\u7a76\u4f1a\uff09<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u65e5\u91ce\u3000\u6709\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f0fff0; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\u306f\u3001\u4e0a\u5834\u4f1a\u793e\uff21\u306e\u5275\u696d\u8005\u3067\u3042\u308a\u793e\u9577\u306e\uff39\u3067\u3059\u3002\u73fe\u5728\u3067\u3082\uff21\u793e\u306e\u682a\u5f0f\u306e\u7d0450\uff05\u3092\u76f4\u63a5\u6240\u6709\u3059\u308b\u5927\u682a\u4e3b\u3067\u3059\u304c\u300170\u6b73\u306b\u306a\u308a\u305d\u308d\u305d\u308d\u5f15\u9000\u3082\u898b\u636e\u3048\u3001\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u53ca\u3073\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u8ca1\u56e3\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u3086\u304f\u3086\u304f\u306f\u682a\u5f0f\u306e\u79fb\u52d5\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff12\u5e74\u524d\u306b\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3001\u3064\u3044\u5148\u65e5\u5185\u95a3\u5e9c\u3088\u308a\u516c\u76ca\u8a8d\u5b9a\u3092\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u3057\u3066\u3001\u79c1\u304c\u6240\u6709\u3059\u308b\uff21\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u5bc4\u9644\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u682a\u5f0f\u3092\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u306b\u5bc4\u9644\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\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:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<ul>\n<li>\uff39\u793e\u9577\u304b\u3089\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3078\u682a\u5f0f\u3092\u5bc4\u9644\u3057\u305f\u969b\u306b\u306f\u3001\uff39\u793e\u9577\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u7533\u8acb\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u975e\u8ab2\u7a0e\u7533\u8acb\u306e\u8981\u4ef6\u306b\u306f\u5341\u5206\u306b\u6ce8\u610f\u3057\u3001\u4e8b\u524d\u306b\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span> \u89e3 \u8aac <span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff11\uff3d\u3000\u500b\u4eba\u304b\u3089\u6cd5\u4eba\u3078\u306e\u682a\u5f0f\u5bc4\u9644<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u571f\u5730\u3001\u5efa\u7269\u3001\u682a\u5f0f\u306a\u3069\u306e\u8ca1\u7523\uff08\u4e8b\u696d\u6240\u5f97\u306e\u8d77\u56e0\u3068\u306a\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u3092\u6cd5\u4eba\u306b\u5bc4\u9644\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u305d\u306e\u6642\u4fa1\u3068\u53d6\u5f97\u4fa1\u984d\u306e\u5dee\u984d\u3067\u3042\u308b\u5024\u4e0a\u304c\u308a\u76ca\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\uff08\u6240\u6cd559\u2460\uff09\u3002\u7121\u511f\u3067\u6cd5\u4eba\u306b\u5bc4\u9644\u3057\u3066\u3082\u3001\u500b\u4eba\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u306f\u3001\u500b\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u5024\u4e0a\u304c\u308a\u76ca\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u5275\u696d\u8005\u3067\u3042\u308b\uff39\u793e\u9577\u304c\u6301\u3064\u4e0a\u5834\u682a\u5f0f\u306b\u306f\u591a\u984d\u306e\u542b\u307f\u76ca\u304c\u751f\u3058\u3066\u3044\u308b\u3068\u63a8\u6e2c\u3055\u308c\u308b\u306e\u3067\u3001\u5bc4\u9644\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u308b\u8b72\u6e21\u6240\u5f97\u7a0e\u3082\u591a\u984d\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff12\uff3d\u3000\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u7533\u8acb <\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba<\/strong><\/h4>\n<p>\u5bc4\u9644\u5148\u3068\u3057\u3066\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306f\u3001\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3001\u7279\u5b9a\u4e00\u822c\u6cd5\u4eba\u305d\u306e\u4ed6\u516c\u76ca\u3092\u76ee\u7684\u3068\u3059\u308b\u4e8b\u696d\u3092\u884c\u3046\u6cd5\u4eba\u3068\u3055\u308c\u3001\u5177\u4f53\u7684\u306b\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u305b\u3093\uff08\u63aa\u6cd540\u2460\uff09\u3002\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0020006-125.pdf\" target=\"_blank\" rel=\"noopener\">\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u3042\u3089\u307e\u3057<\/a>\u300d\u306b\u306f\u4f8b\u793a\u3068\u3057\u3066\u3001\u4e0a\u8a18\u306e\u4ed6\u306b\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u3001\u5b66\u6821\u6cd5\u4eba\u3001\u5b97\u6559\u6cd5\u4eba\u3084NPO\u6cd5\u4eba\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u627f\u8a8d\u8981\u4ef6<\/strong><\/h4>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u975e\u8ab2\u7a0e\u627f\u8a8d\u7533\u8acb\uff08\u4ee5\u4e0b\u3001\u300c40\u6761\u7533\u8acb\u300d\uff09\u306e\u627f\u8a8d\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e<strong><span style=\"color: #1e50a2;\">\u2460<\/span><\/strong>\uff5e<strong><span style=\"color: #1e50a2;\">\u2462<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\uff08\u63aa\u4ee425\u306e17\u2464\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:#1e50a2;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #1e50a2;\">\u2460<\/span>\u3000\u5bc4\u9644\u304c\u6559\u80b2\u53c8\u306f\u79d1\u5b66\u306e\u632f\u8208\u3001\u6587\u5316\u306e\u5411\u4e0a\u3001\u793e\u4f1a\u798f\u7949\u3078\u306e\u8ca2\u732e\u305d\u306e\u4ed6\u516c\u76ca\u306e\u5897\u9032\u306b\u8457\u3057\u304f\u5bc4\u4e0e\u3059\u308b\u3053\u3068\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 3px;\">\u516c\u76ca\u306e\u5897\u9032\u306b\u8457\u3057\u304f\u5bc4\u4e0e\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u4ee5\u4e0b<span style=\"color: #1e50a2;\">\uff08\u30a2\uff09<\/span>\uff5e<span style=\"color: #1e50a2;\">\uff08\u30a6\uff09<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u884c\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/07.htm#a-12\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a40\uff0d12<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #1e50a2;\">\uff08\u30a2\uff09<\/span>\u3000\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u898f\u6a21<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u884c\u3046\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u304c\u3001\u305d\u306e\u5730\u57df\u53c8\u306f\u5206\u91ce\u306b\u304a\u3044\u3066\u793e\u4f1a\u7684\u5b58\u5728\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u7a0b\u5ea6\u306e\u898f\u6a21\u3092\u6709\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4e8b\u4f8b\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u4e00\u90e8\u629c\u7c8b\uff09\u3002<\/p>\n<p style=\"margin-left: 14px; text-indent: -14px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 14px;\"><strong>\u30fb<\/strong>30\u4eba\u4ee5\u4e0a\u306e\u5b66\u751f\u7b49\u306b\u5bfe\u3057\u3066\u5b66\u8cc7\u306e\u652f\u7d66\u3082\u3057\u304f\u306f\u8cb8\u4e0e\u3092\u3057\u3001\u53c8\u306f\u3053\u308c\u3089\u306e\u8005\u306e\u4fee\u5b66\u3092\u63f4\u52a9\u3059\u308b\u305f\u3081\u306e\u5bc4\u5bbf\u820e\u3092\u8a2d\u7f6e\u904b\u55b6\u3059\u308b\u4e8b\u696d\uff08\u652f\u7d66\u30fb\u8cb8\u4e0e\u7b49\u306e\u5bfe\u8c61\u3092\u90fd\u9053\u5e9c\u770c\u3088\u308a\u72ed\u3044\u5730\u57df\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u7b49\u3092\u9664\u304f\uff09<\/span><\/p>\n<p style=\"margin-left: 14px; text-indent: -14px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 14px;\"><strong>\u30fb<\/strong>\u79d1\u5b66\u6280\u8853\u305d\u306e\u4ed6\u5b66\u8853\u306b\u95a2\u3059\u308b\u7814\u7a76\u3092\u884c\u3046\u8005\u3084\u7814\u7a76\u3092\u884c\u3046\u305f\u3081\u306e\u65bd\u8a2d\u3092\u8a2d\u7f6e\u904b\u55b6\u3059\u308b\u4e8b\u696d\u306b\u5bfe\u3057\u3066\u52a9\u6210\u91d1\u3092\u652f\u7d66\u3059\u308b\u4e8b\u696d\uff08\u652f\u7d66\u306e\u5bfe\u8c61\u3092\u90fd\u9053\u5e9c\u770c\u3088\u308a\u72ed\u3044\u5730\u57df\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u7b49\u3092\u9664\u304f\uff09<\/span><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #1e50a2;\">\uff08\u30a4\uff09<\/span>\u3000\u516c\u76ca\u306e\u5206\u914d<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 30px;\">\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u4e8b\u696d\u306e\u9042\u884c\u306b\u3088\u308a\u4e0e\u3048\u3089\u308c\u308b\u516c\u76ca\u304c\u3001\u305d\u308c\u3092\u5fc5\u8981\u3068\u3059\u308b\u8005\u306e\u73fe\u5728\u53c8\u306f\u5c06\u6765\u306b\u304a\u3051\u308b\u52e4\u52d9\u5148\u3001\u8077\u696d\u306a\u3069\u306b\u3088\u308a\u5236\u9650\u3055\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u516c\u76ca\u3092\u5fc5\u8981\u3068\u3059\u308b\u3059\u3079\u3066\u306e\u8005\u306b\u4e0e\u3048\u3089\u308c\u308b\u306a\u3069\u516c\u76ca\u306e\u5206\u914d\u304c\u9069\u6b63\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #1e50a2;\">\uff08\u30a6\uff09<\/span>\u3000\u4e8b\u696d\u306e\u55b6\u5229\u6027<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 30px;\">\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306b\u3064\u3044\u3066\u305d\u306e\u516c\u76ca\u306e\u5bfe\u4fa1\u304c\u305d\u306e\u4e8b\u696d\u306e\u9042\u884c\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u7d4c\u8cbb\u3068\u6bd4\u3079\u3066\u904e\u5927\u3067\u306a\u3044\u3053\u3068\u3001\u305d\u306e\u4ed6\u5f53\u8a72\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u904b\u55b6\u304c\u55b6\u5229\u4f01\u696d\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u4e8b\u5b9f\u304c\u306a\u3044\u3053\u3068\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: -15px;\"><strong><span style=\"color: #1e50a2;\">\u2461<\/span>\u3000\u5bc4\u9644\u8ca1\u7523\u304c\u3001\u5bc4\u9644\u306e\u3042\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u3001\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3001\u53c8\u306f\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u3002<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: 15px; margin-bottom: 10px;\">\u4eca\u56de\u691c\u8a0e\u3057\u3066\u3044\u308b\u682a\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u682a\u5f0f\u3088\u308a\u751f\u3058\u308b\u914d\u5f53\u91d1\u3092\u3059\u3079\u3066\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306b\u7d99\u7d9a\u3057\u3066\u4f7f\u7528\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/08.htm#a-13\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a40\uff0d13<\/a>\uff09\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: -15px;\"><strong><span style=\"color: #1e50a2;\">\u2462<\/span>\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bc4\u9644\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5bc4\u9644\u3057\u305f\u8005\u306e\u6240\u5f97\u7a0e\u53c8\u306f\u5bc4\u9644\u8005\u306e\u89aa\u65cf\u305d\u306e\u4ed6\u3053\u308c\u3089\u3068\u7279\u5225\u306e\u95a2\u4fc2\u306b\u3042\u308b\u8005\u306e\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u3092\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u305b\u308b\u7d50\u679c\u3068\u306a\u3089\u306a\u3044\u3053\u3068\u3002<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u7533\u8acb\u306e\u624b\u7d9a\u304d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u63d0\u51fa\u5148\u30fb\u671f\u9650<\/strong><\/h4>\n<p>40\u6761\u7533\u8acb\u306f\u3001\u8d08\u4e0e\u306e\u3042\u3063\u305f\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u8d08\u4e0e\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u3092\u901a\u3058\u3066\u56fd\u7a0e\u5e81\u9577\u5b98\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u63aa\u4ee425\u306e17\u2460\uff09\u3002\u8d08\u4e0e\u306e\u3042\u3063\u305f\u65e5\u306b\u3064\u3044\u3066\u306f\u3001<strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u516c\u76ca\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u7406\u4e8b\u4f1a\u7b49\u306b\u3088\u308a\u53d7\u5165\u308c\u3092\u6c7a\u8b70\u3057\u305f\u65e5\u3001<strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u516c\u76ca\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u907a\u8d08\u306b\u3088\u308b\u8ca1\u7523\u306e\u63d0\u4f9b\u306e\u5834\u5408\u306f\u3001\u907a\u8d08\u8005\u306e\u6b7b\u4ea1\u306e\u65e5\u3068\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/03.htm#a-5\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a40\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u4e0a\u8a18<strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u306e\u5834\u5408\u306e\u63d0\u51fa\u671f\u9650\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u306e\u3042\u3063\u305f\u65e5\u304b\u3089\uff14\u30f6\u6708\u3088\u308a\u3082\u65e9\u304f\u78ba\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u304c40\u6761\u7533\u8acb\u306e\u63d0\u51fa\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5be9\u67fb\u671f\u9593<\/strong><\/h4>\n<p>\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u5be9\u67fb\u304c\u9032\u307f\u307e\u3059\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:#00a381;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #00a381;\">\u2460<\/span><\/strong>\u3000\u7533\u8acb\u66f8\u3084\u5b9a\u6b3e\u7b49\u306e\u63d0\u51fa\u66f8\u985e\u306e\u30c1\u30a7\u30c3\u30af\u304c\u884c\u308f\u308c\u3001\u7a0e\u52d9\u7f72\u3068\u306e\u4e8b\u52d9\u7684\u306a\u3084\u308a\u53d6\u308a\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 15px;\"><strong><span style=\"color: #00a381;\">\u2461<\/span><\/strong>\u3000\u627f\u8a8d\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u78ba\u8a8d\u3084\u5bc4\u9644\u3057\u305f\u8ca1\u7523\u304c\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306b\u76f4\u63a5\u5229\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\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;\">\u6bce\u5e74\u5ea6\u306e\u53ce\u652f\u4e88\u7b97\u66f8\u3001\u6c7a\u7b97\u5831\u544a\u66f8\u3001\u5bc4\u9644\u8ca1\u7523\u3092\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306b\u652f\u51fa\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u632f\u8fbc\u7528\u7d19\u3001\u5968\u5b66\u91d1\u30fb\u52a9\u6210\u4e8b\u696d\u306b\u3064\u3044\u3066\u306f\u9078\u8003\u59d4\u54e1\u4f1a\u306e\u8b70\u4e8b\u9332\u3001\u5bc4\u9644\u8ca1\u7523\u304c\u682a\u5f0f\u306e\u5834\u5408\u306f\u914d\u5f53\u91d1\u306e\u8a08\u7b97\u66f8\u30fb\u5165\u91d1\u78ba\u8a8d\u66f8\u985e\u306a\u3069<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: 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class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u79c1\u306f\u3001\u4e0a\u5834\u4f1a\u793e\uff21\u306e\u5275\u696d\u8005\u3067\u3042\u308a\u793e\u9577\u306e\uff39\u3067\u3059\u3002\u73fe\u5728\u3067\u3082\uff21\u793e\u306e\u682a\u5f0f\u306e\u7d0450\uff05\u3092\u76f4\u63a5\u6240\u6709\u3059\u308b\u5927\u682a\u4e3b\u3067\u3059\u304c\u300170\u6b73\u306b\u306a\u308a\u305d\u308d\u305d\u308d\u5f15\u9000\u3082\u898b\u636e\u3048\u3001\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u53ca\u3073\u76f8\u7d9a\u5bfe\u7b56\u3068\u3057\u3066\u8ca1\u56e3\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3001\u3086\u304f\u3086\u304f\u306f\u682a\u5f0f\u306e\u79fb\u52d5\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\uff12\u5e74\u524d\u306b\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u3001\u3064\u3044\u5148\u65e5\u5185\u95a3\u5e9c\u3088\u308a\u516c\u76ca\u8a8d\u5b9a\u3092\u53d6\u5f97\u3057\u307e\u3057\u305f\u3002\u6b21\u306e\u30b9\u30c6\u30c3\u30d7\u3068\u3057\u3066\u3001\u79c1\u304c\u6240\u6709\u3059\u308b\uff21\u793e\u682a\u5f0f\u306e\u4e00\u90e8\u3092\u5bc4\u9644\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u682a\u5f0f\u3092\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u306b\u5bc4\u9644\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[407,435,161,139],"backnumber":[2295],"series":[823],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 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