{"id":265929,"date":"2024-07-11T10:14:19","date_gmt":"2024-07-11T01:14:19","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265929"},"modified":"2025-04-07T14:00:07","modified_gmt":"2025-04-07T05:00:07","slug":"inheritance-article-425","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-article-425\/","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\u7b2c44\u56de\u3011\u300c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u307f\u306a\u3057\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\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\u7b2c44\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b<br \/>\n\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u307f\u306a\u3057\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\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><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\u7b2c43\u56de\u3011\u300c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u4fc2\u308b\u8d08\u4e0e\u6642\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-422\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306e\u8a2d\u554f\u306b\u304a\u3044\u3066\u5148\u4ee3\u7d4c\u55b6\u8005\u7532\u306f\u4ee4\u548c\uff15\u5e7410\u670816\u65e5\u306b\u5f8c\u7d99\u8005\u4e59\u306b\uff21\u793e\u682a\u5f0f40,000\u682a\uff08\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u5168\u3066\uff09\u306e\u8d08\u4e0e\u3092\u884c\u3044\u3001\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u305f\u304c\u3001\u7532\u306f\u4ee4\u548c\uff16\u5e74\uff16\u6708\uff11\u65e5\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u53ca\u3073\u7336\u4e88\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u524d\u63d0\u4e8b\u9805<\/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;\">\u25a0\u7532\u306e\u76f8\u7d9a\u4eba<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u4e59\u3068\u4e19\u306e\uff12\u540d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25a0\u7532\u306e\u76f8\u7d9a\u8ca1\u7523<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u9810\u91d110\u5104\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25a0\u907a\u7523\u5206\u5272\u5354\u8b70\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u7532\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u5168\u3066\u4e19\u304c\u76f8\u7d9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25a0\uff21\u793e\u682a\u5f0f\u306e\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97<\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 5px; background-color: #ffffff; color: #000000; border-color: #b22222;\">\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\uff1a\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5168\u3066\u306e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\uff21\u793e\u682a\u5f0f\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d <span style=\"color: #b22222;\">\u21d2<\/span> 21,694\u5186 \u00d7 40,000\u682a \uff1d 867,760\u5343\u5186<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\uff08867,760\u5343\u5186 \uff0d 25,000\u5343\u5186\uff09\u00d7 20\uff05 \uff1d 168,552\u5343\u5186<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\uff1a\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7279\u4f8b\u682a\u5f0f\u7b49\u306b\u5bfe\u3059\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\uff21\u793e\u682a\u5f0f\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\uff08\u9664\u5916\u8a08\u7b97\u3042\u308a\uff09<span style=\"color: #b22222;\">\u21d2<\/span> 20,066\u5186 \u00d7 40,000\u682a \uff1d 802,640\u5343\u5186<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\uff08802,640\u5343\u5186 \uff0d 25,000\u5343\u5186\uff09\u00d7 20\uff05 \uff1d 155,528\u5343\u5186\uff08\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span>\uff1a\u7d0d\u4ed8\u7a0e\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">168,552\u5343\u5186 \uff0d 155,528\u5343\u5186 \uff1d <span style=\"border-bottom: double 3px #b22222;\">13,024\u5343\u5186<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u25a0\uff21\u793e\u306e\u4ee4\u548c\uff16\u5e74\uff16\u6708\uff11\u65e5\u6642\u70b9\u306b\u304a\u3051\u308b\u8cc7\u7523\u53ca\u3073\u8ca0\u50b5\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u53ca\u3073\u5e33\u7c3f\u4fa1\u984d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265940\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-1-1.png\" alt=\"\" width=\"450\" height=\"215\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-1-1.png 841w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-1-1-300x143.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-1-1-768x366.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-1-1-600x286.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3000\uff22\u793e\u682a\u5f0f\u306f\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u3067\uff21\u793e\u304c100\uff05\u51fa\u8cc7\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<\/div>\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>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u3001\u4e59\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306f296,883.9\u5343\u5186\u3001\u4e59\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f89,725.5\u5343\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e19\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f460,534.5\u5343\u5186\u3068\u306a\u308a\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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\uff1a\u901a\u5e38\u306e\u8a08\u7b97<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e59\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 867,760\u5343\u5186\uff08802,640\u5343\u5186 \uff0b 65,120\u5343\u5186\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e19\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 1,000,000\u5343\u5186<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08 <span style=\"color: #b22222;\">\u21d2<\/span> 867,760\u5343\u5186 \uff0b 1,000,000\u5343\u5186 \uff1d 1,867,760\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u57fa\u790e\u63a7\u9664 <span style=\"color: #b22222;\">\u21d2<\/span> 42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2460 <\/span>\uff0d <span style=\"color: #006400;\">\u2461 <\/span>\uff1d 1,825,760\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span>\uff08<span style=\"color: #006400;\">\u2462 <\/span>\u00d7 1\/2\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09\u00d7 55\uff05 \uff0d 72,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 860,168\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u5404\u4eba\u3054\u3068\u306e\u7d0d\u4ed8\u7a0e\u984d\uff08\u767e\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e59 <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2463 <\/span>\u00d7 867,760\u5343\u5186\/<span style=\"color: #006400;\">\u2460 <\/span>\uff0d 13,024\u5343\u5186\uff08\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\uff09\uff1d 386,609.4\u5343\u5186<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u4e19 <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2463 <\/span>\u00d7 1,000,000\u5343\u5186\/<span style=\"color: #006400;\">\u2460 <\/span>\uff1d <span style=\"border-bottom: double 3px #b22222;\">460,534.5\u5343\u5186<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\uff1a\u4e59\u304c\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u307f\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\uff08\u4e59\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e59\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 660,657,374\u5186 <span style=\"color: #006400;\">\u27a1<\/span> 660,657\u5343\u5186\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e19\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 1,000,000\u5343\u5186<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08 <span style=\"color: #b22222;\">\u21d2<\/span> 660,657\u5343\u5186 \uff0b 1,000,000\u5343\u5186 \uff1d 1, 660,657\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u57fa\u790e\u63a7\u9664 <span style=\"color: #b22222;\">\u21d2<\/span> 42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2460 <\/span>\uff0d <span style=\"color: #006400;\">\u2461 <\/span>\uff1d 1,618,657\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span>\uff08<span style=\"color: #006400;\">\u2462 <\/span>\u00d7 1\/2\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09\u00d7 55\uff05 \uff0d 72,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 746,260.8\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u5f8c\u7d99\u8005\u4e59\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff08\u767e\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u4e59 <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2463 <\/span>\u00d7 660,657\u5343\u5186\/<span style=\"color: #006400;\">\u2460 <\/span>\uff1d <span style=\"border-bottom: double 3px #b22222;\">296,883.9\u5343\u5186<\/span>\uff08\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span>\uff1a\u4e59\u306e\u7d0d\u4ed8\u7a0e\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">386,609.4\u5343\u5186 \uff0d 296,883.9\u5343\u5186 \uff1d <span style=\"border-bottom: double 3px #b22222;\">89,725.5\u5343\u5186<\/span><\/p>\n<\/div>\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\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3068\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u304c\u3042\u308a\u3001\u7279\u4f8b\u5bfe\u8c61\u306e\u682a\u5f0f\u7b49\u3092\u6709\u3057\u3066\u3044\u305f\u500b\u4eba\u304b\u3089\u5f8c\u7d99\u8005\u306b\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3055\u305b\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u306b\u7279\u4f8b\u682a\u5f0f\u7b49\uff08\u7279\u4f8b\u63aa\u7f6e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u682a\u5f0f\u3092\u3044\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u540c\u3058\uff09\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u3092\u7336\u4e88\u3059\u308b\u5236\u5ea6\u3067\u3059\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u300170\u306e\uff17\u306e\uff16\uff09\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u682a\u5f0f\u7b49\uff08\u7336\u4e88\u4e2d\u306e\u8d08\u4e0e\u7a0e\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306b\u9650\u308a\u307e\u3059\uff09\u306f\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u57fa\u790e\u306b\u53c2\u5165\u3059\u3079\u304d\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff17\uff09\u3002\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff18\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u57fa\u672c\u7684\u306a\u8a08\u7b97\u69cb\u9020<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u5f8c\u7d99\u8005\u304c\u53d6\u5f97\u3057\u305f\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\uff08\u5f8c\u7d99\u8005\u304c\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u3092\u627f\u7d99\u53c8\u306f\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u7279\u4f8b\u682a\u5f0f\u7b49\u4ee5\u5916\u306e\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3057\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002\u63a7\u9664\u5f8c\u306e\u6b8b\u984d\u3092\u300c\u7279\u5b9a\u4fa1\u984d\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u3068\u4ed6\u306e\u76f8\u7d9a\u4eba\u7b49\u304c\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3092\u8ab2\u7a0e\u4fa1\u683c\u3068\u307f\u306a\u3057\u3066\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d\u306e\u3046\u3061\u7279\u5b9a\u4fa1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u7a0e\u984d\u304c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff16\u2461\u516b\u3001\u63aa\u4ee440\u306e\uff18\u306e\uff16\u246f\u2470\uff09\u3002\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u304c\u300c\u30bc\u30ed\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f8c\u7d99\u8005\u4ee5\u5916\u306e\u76f8\u7d9a\u4eba\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u306e\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3068\u540c\u69d8\u306b\u76f8\u7d9a\u4eba\u7b49\u304c\u53d6\u5f97\u3057\u305f\u5168\u3066\u306e\u8ca1\u7523\u306b\u57fa\u3065\u304d\u8a08\u7b97\u3057\u305f\u91d1\u984d\u304c\u3001\u7d0d\u4ed8\u76f8\u7d9a\u7a0e\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u4e0b\u8a18\u306e\uff13\u30b9\u30c6\u30c3\u30d7\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306a\u3069\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0024006-044_01.pdf#page=7\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-265959\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-2-2.png\" alt=\"\" width=\"1296\" height=\"1194\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-2-2.png 1296w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-2-2-300x276.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-2-2-1024x943.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-2-2-768x708.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-2-2-600x553.png 600w\" sizes=\"(max-width: 1296px) 100vw, 1296px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0024006-044_01.pdf\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\uff08\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u306e\u3042\u3089\u307e\u3057\uff08\u4ee4\u548c\uff16\u5e74\uff16\u6708\uff09<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0024006-044_01.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\uff17\u9801<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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#b22222;\">\uff08\u6ce8\uff12\uff09<\/span>\u3000\u8cc7\u7523\u904b\u7528\u578b\u4f1a\u793e\u3068\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u6b21\u306b\u63b2\u3052\u308b\u5272\u5408\u304c100\u5206\u306e75\u4ee5\u4e0a\u3068\u306a\u308b\u4f1a\u793e\u3092\u3044\u3044\u307e\u3059\uff08\u5186\u6ed1\u5316\u898f\u5247\uff11\u2471\uff09\u3002<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265578\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/hijojokabu43-4.png\" alt=\"\" width=\"228\" height=\"46\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/hijojokabu43-4.png 547w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/06\/hijojokabu43-4-300x61.png 300w\" sizes=\"(max-width: 228px) 100vw, 228px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u7279\u5b9a\u8cc7\u7523\u306e\u904b\u2f64\u53ce\u2f0a\u306b\u306f\u3001\u7279\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u682a\u5238\u306e\u767a\u2f8f\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u2fa6\u3001\u53d7\u53d6\u5229\u606f\u3001\u53d7\u53d6\u5bb6\u8cc3\u3084\u7279\u5b9a\u8cc7\u7523\u306e\u8b72\u6e21\uff08\u8b72\u6e21\u4fa1\u984d\u305d\u306e\u3082\u306e\u304c\u904b\u2f64\u53ce\u2f0a\u3068\u306a\u308a\u307e\u3059\uff09\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u7dcf\u53ce\u2f0a\u2fa6\u984d\u306f\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u58f2\u4e0a\u2fbc\u3001\u55b6\u696d\u5916\u53ce\u76ca\u53ca\u3073\u7279\u5225\u5229\u76ca\uff08\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u8cc7\u7523\u306e\u8b72\u6e21\u4fa1\u984d\u306b\u7f6e\u304d\u63db\u3048\u307e\u3059\uff09\u306e\u5408\u8a08\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9664\u5916\u8a08\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u624b\u9806<\/strong><\/h4>\n<p>\u9664\u5916\u8a08\u7b97\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4e0b\u8a18\u306e\u624b\u9806\u306b\u3088\u308a\u5224\u5b9a\u3092\u884c\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-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #666699;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\uff1a\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\u304c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\uff08\u627f\u7d99\u4f1a\u793e\u53c8\u306f\u627f\u7d99\u4f1a\u793e\u306e\u7279\u5225\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u3063\u3066\u627f\u7d99\u4f1a\u793e\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u3092\u6709\u3059\u308b\u6cd5\u4eba\uff09\u304c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002\u5bfe\u8c61\u4f1a\u793e\u304c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u3001\u533b\u7642\u6cd5\u4eba\u306e\u51fa\u8cc7\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u3044\u305a\u308c\u304b\u3092\u4fdd\u6709\u3057\u3066\u3044\u308c\u3070<span style=\"color: #666699;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span><\/strong><\/span>\u306e\u5224\u5b9a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #666699;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\uff1a\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u9664\u5916\u8a08\u7b97\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u78ba\u8a8d<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size: 15px; line-height: 25px; -moz-border-radius: 0px; border-radius: 10px; background-color: #ffffff; color: #000000; border-color: #666699;\">\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5916\u56fd\u4f1a\u793e\u306e\u682a\u5f0f\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-bottom: 10px;\">\u5bfe\u8c61\u3068\u306a\u308b\u4f1a\u793e\u304c\u6709\u3057\u3066\u3044\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u304c\u7279\u5225\u95a2\u4fc2\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u533b\u7642\u6cd5\u4eba\u306e\u51fa\u8cc7\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-bottom: 10px;\">\u627f\u7d99\u4f1a\u793e\u3001\u627f\u7d99\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u3001\u4ee3\u8868\u8005\u306e\u7279\u5225\u95a2\u4fc2\u8005\u304c\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u5272\u5408\u304c50\/100\u8d85\u3067\u3042\u308b\u304b\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u4e0a\u5834\u682a\u5f0f\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-bottom: 3px;\">\u4e0b\u8a18\u306e\u3044\u305a\u308c\u3082\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u306e\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u627f\u7d99\u4f1a\u793e\u3001\u627f\u7d99\u4f1a\u793e\u306e\u4ee3\u8868\u8005\u3001\u4ee3\u8868\u8005\u306e\u7279\u5225\u95a2\u4fc2\u8005\u304c\u6709\u3059\u308b\u682a\u5f0f\u7b49\u306e\u4fdd\u6709\u5272\u5408\u304c3\/100\u4ee5\u4e0a\u3067\u3042\u308b\u4e0a\u5834\u682a\u5f0f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u627f\u7d99\u4f1a\u793e\u304c\u8cc7\u7523\u4fdd\u6709\u578b\u4f1a\u793e\u53c8\u306f\u8cc7\u7523\u904b\u7528\u578b\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u8d08\u4e0e\u6642\u53c8\u306f\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306e\u5f8c\u7d99\u8005\u306e\u8ab2\u7a0e\u4fa1\u683c\u3068\u307f\u306a\u3055\u308c\u308b\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u57fa\u3065\u304d\u4e0b\u8a18\u306e\u901a\u308a\u8a08\u7b97\u3057\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/01.htm#a-7-14\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff17\uff0d14<\/a>\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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u8a08\u7b97\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\uff11\u682a\u5f53\u305f\u308a\u306e\u5e74\u5229\u76ca\u91d1\u984d\u304b\u3089\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304b\u3089\u53d7\u3051\u305f\u914d\u5f53\u91d1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u9664\u5916\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u304b\u3089\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3092\u9664\u5916\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u8a08\u7b97\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u30fb\u8cc7\u7523\u306e\u90e8\u304b\u3089\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3092\u9664\u5916\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4f1a\u793e\u898f\u6a21\u306e\u5224\u5b9a\u3011<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u9664\u5916\u305b\u305a\u306b\u5224\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4ed6\u306e\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u305f\u3081\u3001\u9664\u5916\u8a08\u7b97\u306f\uff11\u56de\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u307f\u306a\u3057\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u7279\u4f8b\u63aa\u7f6e\u306b\u3088\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u8a08\u7b97\u3067\u5f8c\u7d99\u8005\u306e\u8ab2\u7a0e\u4fa1\u683c\u3068\u307f\u306a\u3055\u308c\u308b\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"color: #cd853f;\"><strong>\u2460<\/strong><\/span>\u306e\u5bfe\u8c61\u91d1\u984d\u306b<span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u306e\u4e00\u5b9a\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u4fa1\u984d\u304c<span style=\"color: #cd853f;\"><strong>\u2462<\/strong><\/span>\u306e\u4e0a\u9650\u984d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u4e0a\u9650\u984d\u304c\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u898f23\u306e12\u2462\u300123\u306e12\u306e\uff15\u2465\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/080708\/70_7\/04.htm#a-7-4-6\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a70\u306e\uff17\u306e\uff14\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"color: #cd853f;\"><strong>\u2460<\/strong><\/span>\u306e\u5bfe\u8c61\u91d1\u984d\u306b<span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u306e\u4e00\u5b9a\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u3068<span style=\"color: #cd853f;\"><strong>\u2462<\/strong><\/span>\u306e\u4e0a\u9650\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\u304c\u7d0d\u7a0e\u7336\u4e88\u306e\u8a08\u7b97\u3067\u4f7f\u7528\u3059\u308b\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u5b9a\u5272\u5408\u306f\u3001\u627f\u7d99\u4f1a\u793e\u304c\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5272\u5408\u3092\u610f\u5473\u3057\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u6642\u70b9\u306b\u304a\u3051\u308b\u627f\u7d99\u4f1a\u793e\u7b49\u306e\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u6240\u6709\u5272\u5408\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306f\u5c11\u306a\u304f\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5bfe\u8c61\u91d1\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8d08\u4e0e\u6642\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d<span style=\"font-size: 12px; color: #333399;\">\uff08\u203b\uff09<\/span>\u00d7 \u307f\u306a\u3057\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u3057\u305f\u682a\u5f0f<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3000\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u542b\u3081\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u306f\u3001\u8d08\u4e0e\u6642\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u3067\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u542b\u3081\u306a\u3044\u3067\u8a08\u7b97\u3057\u3066\u3057\u307e\u3046\u3068\u4e0b\u8a18<span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u306e\u4e00\u5b9a\u5272\u5408\uff08\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5272\u5408\uff09\u3092\u4e57\u3058\u308b\u3053\u3068\u3067\u4e8c\u91cd\u306b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u9664\u5916\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u4e00\u5b9a\u5272\u5408\uff08\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5272\u5408\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265936\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-5.png\" alt=\"\" width=\"480\" height=\"124\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-5.png 1012w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-5-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-5-768x198.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-5-600x155.png 600w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -15px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30a4\uff09<\/span>\u3000\u627f\u7d99\u4f1a\u793e\u304c\u9593\u63a5\u4fdd\u6709\u3059\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265937\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-6.png\" alt=\"\" width=\"537\" height=\"131\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-6.png 1134w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-6-300x73.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-6-1024x249.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-6-768x187.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-6-600x146.png 600w\" sizes=\"(max-width: 537px) 100vw, 537px\" \/><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -15px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u7279\u5225\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u3068\u306f\u3001\u7279\u5225\u95a2\u4fc2\u4f1a\u793e\u3067\u3042\u3063\u3066\u627f\u7d99\u4f1a\u793e\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u3092\u3044\u3044\u3001\u627f\u7d99\u4f1a\u793e\u304c\u76f4\u63a5\u6709\u3059\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u6cd5\u4eba\u3092\u9664\u304d\u307e\u3059\u3002\u627f\u7d99\u4f1a\u793e\u304c\u76f4\u63a5\u6709\u3059\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\"><strong>\u2461<\/strong><\/span>\u306e\u4e00\u5b9a\u306e\u5272\u5408\u306e\u3010\u627f\u7d99\u4f1a\u793e\u304c\u76f4\u63a5\u4fdd\u6709\u3059\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3011\u3067\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3068\u3057\u3066\u8a08\u4e0a\u6e08\u307f\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\uff08\u30a4\uff09<\/span>\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u306f\u627f\u7d99\u4f1a\u793e\u304c\u76f4\u63a5\u6709\u3059\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u6cd5\u4eba\u306f\u8003\u616e\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u5206\u5b50\u306e\u91d1\u984d\u306f\u5206\u6bcd\u306e\u91d1\u984d\u304c\u9650\u5ea6\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\u30ed\uff09<\/span>\u3000\u7279\u5225\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u304c\u9593\u63a5\u4fdd\u6709\u3059\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268455\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1.png\" alt=\"\" width=\"550\" height=\"126\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1.png 1187w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1-300x69.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1-1024x236.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1-768x177.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-7-1-600x138.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3000\u4ed6\u306e\u7279\u5225\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3092\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u3092\u57fa\u790e\u3068\u3057\u3001\u305d\u306e\u4ed6\u306e\u7279\u5225\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\u304c\u6709\u3057\u3066\u3044\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u53ca\u3073\u305d\u306e\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u914d\u5f53\u91d1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u9664\u5916\u3057\u305f\u3068\u3053\u308d\u3067\u8a08\u7b97\u3057\u305f\u5834\u5408\u306e\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3068\u3057\u307e\u3059\u3002\u8a08\u7b97\u306e\u4ed5\u65b9\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u65b9\u6cd5\u3068\u540c\u69d8\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u4e0a\u9650\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8d08\u4e0e\u6642\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d<span style=\"font-size: 12px; color: #333399;\">\uff08\u203b\uff09<\/span>\u00d7 \u307f\u306a\u3057\u76f8\u7d9a\u3067\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u3057\u305f\u682a\u5f0f<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 12px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff09<\/span>\u3000\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u542b\u3081\u306a\u3044\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u4e0a\u9650\u984d\u306f\u3001\u307f\u306a\u3057\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u9664\u5916\u8a08\u7b97\u304c\u306a\u3044\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u3079\u304d\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0a\u8a18\u306e\u91d1\u984d\u304c\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2025\/4\/7\u3015<\/span><br \/>\n\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c\u4fa1\u984d\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u300c\u6570\u53c8\u306f\u91d1\u984d\u300d\u306e\u8aa4\u308a\u3067\u3059\u3002<\/p>\n<p>\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u672c\u554f\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d<\/strong><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u8a08\u7b97\u3067\u5f8c\u7d99\u8005\u306e\u8ab2\u7a0e\u4fa1\u683c\u3068\u307f\u306a\u3055\u308c\u308b\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u306f\u3001\u4e0b\u8a18\u306e<span style=\"color: #cd5c5c;\"><strong>\u2460<\/strong><\/span>\u306e\u5bfe\u8c61\u91d1\u984d\u306b<span style=\"color: #cd5c5c;\"><strong>\u2461<\/strong><\/span>\u306e\u4e00\u5b9a\u5272\u5408\u3092\u4e57\u3058\u305f\u91d1\u984d\u3068<span style=\"color: #cd5c5c;\"><strong>\u2462<\/strong><\/span>\u306e\u4e0a\u9650\u984d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001660,657,374\u5186\u304c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u3068\u306a\u308a\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:#cd5c5c;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u5bfe\u8c61\u91d1\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">21,694\u5186 \u00d7 40,000\u682a \uff1d 867,760\u5343\u5186<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u8d08\u4e0e\u6642\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u4fa1\u984d\u306f\u3001\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u542b\u3081\u305f\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u4e00\u5b9a\u5272\u5408\uff08\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5272\u5408\uff09<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-265939\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-8.png\" alt=\"\" width=\"260\" height=\"52\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-8.png 592w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/07\/hijojokabu44-8-300x60.png 300w\" sizes=\"(max-width: 260px) 100vw, 260px\" \/><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -20px;\"><strong><span style=\"color: #cd5c5c;\">\u2462<\/span>\u3000\u4e0a\u9650\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">20,066\u5186 \u00d7 40,000\u682a \uff1d 802,640\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd5c5c;\">\u2463<\/span>\u3000\u5224\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\"><strong><span style=\"color: #cd5c5c;\">\u2460<\/span><\/strong> \u00d7 <strong><span style=\"color: #cd5c5c;\">\u2461<\/span><\/strong> \uff1d 660,657,374\u5186 \uff1c <strong><span style=\"color: #cd5c5c;\">\u2462<\/span><\/strong>\u306e\u91d1\u984d\u3000\u2234660,657,374\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u672c\u554f\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d<\/strong><\/h4>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u682a\u5f0f\u7b49\uff08\u7336\u4e88\u4e2d\u306e\u8d08\u4e0e\u7a0e\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306b\u9650\u308a\u307e\u3059\uff09\u3092\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306e\u8a08\u7b97\u306e\u57fa\u790e\u306b\u53c2\u5165\u3059\u3079\u304d\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff17\uff09\u3002<\/p>\n<p>\u8d08\u4e0e\u6642\u306b\u304a\u3044\u3066\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u9664\u5916\u3057\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u52a0\u7b97\u3055\u308c\u308b\u91d1\u984d\u3082\u305d\u306e\u9664\u5916\u8a08\u7b97\u3057\u305f\u5f8c\u306e\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\uff08802,640\u5343\u5186\uff09\u3068\u306a\u308a\u307e\u3059\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff17\u2460\u300170\u306e\uff17\u306e\uff15\u2461\u516b\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\uff21\u793e\u682a\u5f0f\u306e\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\uff08867,760\u5343\u5186\uff09\u306e\u3046\u3061\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\uff08802,640\u5343\u5186\uff09\u306f\u3001\u4e0a\u8a18\u306e\u901a\u308a\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u898f\u5b9a\u306b\u3088\u308a\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u8d08\u4e0e\u6642\u306e\u4fa1\u984d\uff08867,760\u5343\u5186\uff09\u304b\u3089\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\uff08802,640\u5343\u5186\uff09\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\uff0865,120\u5343\u5186\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u898f\u5b9a\u3067\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u7d0d\u4ed8\u3057\u305f\u8d08\u4e0e\u7a0e\u306f\u76f8\u7d9a\u6642\u306b\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u76f8\u6cd521\u306e14\uff5e16\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u672c\u554f\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u3068\u7d0d\u4ed8\u7a0e\u984d<\/strong><\/h4>\n<p>\u672c\u554f\u306e\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\u2464<\/strong>\u306e\u53d6\u6271\u3044\u306b\u3088\u308a\u76f8\u7d9a\u6642\u306b\u52a0\u7b97\u3055\u308c\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u91d1\u984d\u306f867,760\u5343\u5186\uff08802,640\u5343\u5186 \uff0b 65,120\u5343\u5186\uff09\u3068\u306a\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\uff08155,528\u5343\u5186\uff09\u306f\u514d\u9664\u3068\u306a\u308a\uff08\u63aa\u6cd570\u306e\uff17\u246e\u300170\u306e\uff17\u306e\uff15\u246a\uff09\u3001\u8d08\u4e0e\u6642\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\u984d\u306f\u3001\u5f8c\u7d99\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u3001\u4e59\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306f296,883.9\u5343\u5186\u3001\u4e59\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f89,725.5\u5343\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e19\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u7a0e\u984d\u306f460,534.5\u5343\u5186\u3068\u306a\u308a\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:#006400;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b9\u30c6\u30c3\u30d7\uff11<\/span>\uff1a\u901a\u5e38\u306e\u8a08\u7b97<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e59\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 867,760\u5343\u5186\uff08802,640\u5343\u5186 \uff0b 65,120\u5343\u5186\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e19\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 1,000,000\u5343\u5186<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08 <span style=\"color: #b22222;\">\u21d2<\/span> 867,760\u5343\u5186 \uff0b 1,000,000\u5343\u5186 \uff1d 1,867,760\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u57fa\u790e\u63a7\u9664 <span style=\"color: #b22222;\">\u21d2<\/span> 42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2460 <\/span>\uff0d <span style=\"color: #006400;\">\u2461 <\/span>\uff1d 1,825,760\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span>\uff08<span style=\"color: #006400;\">\u2462 <\/span>\u00d7 1\/2\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09\u00d7 55\uff05 \uff0d 72,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 860,168\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u5404\u4eba\u3054\u3068\u306e\u7d0d\u4ed8\u7a0e\u984d\uff08\u767e\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e59 <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2463 <\/span>\u00d7 867,760\u5343\u5186\/<span style=\"color: #006400;\">\u2460 <\/span>\uff0d 13,024\u5343\u5186\uff08\u8d08\u4e0e\u7a0e\u984d\u63a7\u9664\uff09\uff1d 386,609.4\u5343\u5186<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u4e19 <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2463 <\/span>\u00d7 1,000,000\u5343\u5186\/<span style=\"color: #006400;\">\u2460 <\/span>\uff1d <span style=\"border-bottom: double 3px #b22222;\">460,534.5\u5343\u5186<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b9\u30c6\u30c3\u30d7\uff12<\/span>\uff1a\u4e59\u304c\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u307f\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\uff08\u4e59\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff09<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08\u984d<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e59\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 660,657,374\u5186 <span style=\"color: #006400;\">\u27a1<\/span> 660,657\u5343\u5186\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u4e19\u306e\u53d6\u5f97\u3057\u305f\u8ca1\u7523 <span style=\"color: #b22222;\">\u21d2<\/span> 1,000,000\u5343\u5186<\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">\u8ab2\u7a0e\u4fa1\u683c\u306e\u5408\u8a08 <span style=\"color: #b22222;\">\u21d2<\/span> 660,657\u5343\u5186 \uff0b 1,000,000\u5343\u5186 \uff1d 1, 660,657\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u57fa\u790e\u63a7\u9664 <span style=\"color: #b22222;\">\u21d2<\/span> 42,000\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8ab2\u7a0e\u8cc7\u7523\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2460 <\/span>\uff0d <span style=\"color: #006400;\">\u2461 <\/span>\uff1d 1,618,657\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u76f8\u7d9a\u7a0e\u306e\u7dcf\u984d <span style=\"color: #b22222;\">\u21d2<\/span>\uff08<span style=\"color: #006400;\">\u2462 <\/span>\u00d7 1\/2\uff08\u5343\u5186\u672a\u6e80\u5207\u6368\uff09\u00d7 55\uff05 \uff0d 72,000\u5343\u5186\uff09\u00d7 \uff12\u4eba \uff1d 746,260.8\u5343\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u5f8c\u7d99\u8005\u4e59\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff08\u767e\u5186\u672a\u6e80\u5207\u6368\uff09<\/p>\n<p style=\"margin-bottom: 10px; padding-left: 15px;\">\u4e59 <span style=\"color: #b22222;\">\u21d2<\/span> <span style=\"color: #006400;\">\u2463 <\/span>\u00d7 660,657\u5343\u5186\/<span style=\"color: #006400;\">\u2460 <\/span>\uff1d <span style=\"border-bottom: double 3px #b22222;\">296,883.9\u5343\u5186<\/span>\uff08\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u30b9\u30c6\u30c3\u30d7\uff13<\/span>\uff1a\u4e59\u306e\u7d0d\u4ed8\u7a0e\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 15px;\">386,609.4\u5343\u5186 \uff0d 296,883.9\u5343\u5186 \uff1d <span style=\"border-bottom: double 3px #b22222;\">89,725.5\u5343\u5186<\/span><\/p>\n<\/div>\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: -15px;\">\u8d08\u4e0e\u6642\u306e\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u9664\u5916\u8a08\u7b97\u3068\u307f\u306a\u3057\u76f8\u7d9a\u6642\u306b\u304a\u3051\u308b\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u9664\u5916\u8a08\u7b97\u306f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307f\u306a\u3057\u76f8\u7d9a\u6642\u306b\u304a\u3044\u3066\u306f\u3001\u627f\u7d99\u4f1a\u793e\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u306a\u3044\u5272\u5408\u3092\u7b97\u51fa\u3057\u307e\u3059\u306e\u3067\u3001\u7d14\u8cc7\u7523\u306e\u3046\u3061\u5916\u56fd\u4f1a\u793e\u682a\u5f0f\u7b49\u306e\u5360\u3081\u308b\u5272\u5408\u304c\u9ad8\u304f\u306a\u308b\u3068\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306f\u4f4e\u304f\u306a\u308a\u3001\u60f3\u5b9a\u5916\u306e\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<p 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>\u300c\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\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\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 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>\u524d\u56de\u306e\u8a2d\u554f\u306b\u304a\u3044\u3066\u5148\u4ee3\u7d4c\u55b6\u8005\u7532\u306f\u4ee4\u548c\uff15\u5e7410\u670816\u65e5\u306b\u5f8c\u7d99\u8005\u4e59\u306b\uff21\u793e\u682a\u5f0f40,000\u682a\uff08\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\u5168\u3066\uff09\u306e\u8d08\u4e0e\u3092\u884c\u3044\u3001\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u7279\u4f8b\u63aa\u7f6e\uff09\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u305f\u304c\u3001\u7532\u306f\u4ee4\u548c\uff16\u5e74\uff16\u6708\uff11\u65e5\u306b\u76f8\u7d9a\u304c\u767a\u751f\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u7279\u4f8b\u682a\u5f0f\u7b49\u306e\u4fa1\u984d\u304c\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u53ca\u3073\u7336\u4e88\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[192,177,167,181,290],"tags":[481,407,310,163,443],"backnumber":[2319],"series":[781],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 01:25:13","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265929"}],"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=265929"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265929\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265929"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265929"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265929"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265929"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}