{"id":266731,"date":"2024-10-10T10:19:55","date_gmt":"2024-10-10T01:19:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266731"},"modified":"2024-10-09T14:38:50","modified_gmt":"2024-10-09T05:38:50","slug":"general-rule-article-215","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-215\/","title":{"rendered":"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u69cb\u9020\u3068\u624b\u7d9a\u300d\u3000\u3010\u7b2c31\u56de\u3011\u300c\u56fd\u7a0e\u901a\u5247\u6cd575\u6761\uff08\uff5e77\u6761\u306e\uff12\u30fb80\u6761\uff09\u300d\uff0d\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u8981\u4ef6\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd5<span 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style=\"margin-left: 15px; text-indent: 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title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b590064.html\" target=\"_blank\" rel=\"noopener\">\u7a0e\u6cd5\u57fa\u672c\u8b1b\u7fa9\u3014\u7b2c\uff17\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff09<span style=\"color: #333399;\">\u301086\u3011<\/span>\u53c2\u7167\uff09\u3002<!--more--><\/p>\n<p>\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u79df\u7a0e\u4e89\u8a1f\u306a\u3044\u3057\u7a0e\u52d9\u4e89\u8a1f\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u898b\u89e3\uff08\u91d1\u5b50\u5b8f\u300e<a title=\"\u5f18\u6587\u5802\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.koubundou.co.jp\/book\/b592397.html\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u6cd5\u3014\u7b2c24\u7248\u3015<\/a>\u300f\uff08\u5f18\u6587\u5802\u30fb2021\u5e74\uff091093\u9801\u3002\u4e0b\u7dda\u7b46\u8005\uff09\u306f\u6b63\u9d60\u3092\u5c04\u305f\u3082\u306e\u3067\u3042\u308b\uff08\u306a\u304a\u3001\u7a0e\u52d9\u4e89\u8a1f\u306e\u76ee\u7684\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u8a18<strong>\uff12<\/strong>\u306e\u6700\u5f8c\u306b\u5f15\u7528\u3059\u308b\u7a0e\u5236\u8abf\u67fb\u4f1a\u300e<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=41\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5236\u5b9a\u306b\u95a2\u3059\u308b\u7b54\u7533\u306e\u8aac\u660e\uff08\u7b54\u7533\u5225\u518a\uff09<\/a>\u300f\uff08\u662d\u548c36\u5e74\uff17\u6708\uff09<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=167\" target=\"_blank\" rel=\"noopener\">115\u9801<\/a>\u53c2\u7167\uff09\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=\"text-indent: 15px; margin-bottom: 3px;\">\u79df\u7a0e\u6cd5\u5f8b\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u4e89\u8a1f\uff08\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u7684\u306a\u7d1b\u4e89\uff09\u3092\u79df\u7a0e\u4e89\u8a1f\u3068\u3044\u3044\u3001\u79df\u7a0e\u4e89\u8a1f\u306b\u95a2\u3059\u308b\u6cd5\u3092\u79df\u7a0e\u4e89\u8a1f\u6cd5\u3068\u3044\u3046\u3002\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306f\u3001\u79df\u7a0e\u306e\u78ba\u5b9a\u3068\u5fb4\u53ce\u304c\u3001\u6cd5\u5f8b\u306e\u6839\u62e0\u306b\u57fa\u3065\u304d\u6cd5\u5f8b\u306b\u5f93\u3063\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u3092\u8981\u6c42\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u79df\u7a0e\u306e\u78ba\u5b9a\u3068\u5fb4\u53ce\u304c\u9055\u6cd5\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u306f\u3001\u6c7a\u3057\u3066\u5c11\u306a\u304f\u306a\u3044\u3002\u305f\u3068\u3048\u3001\u5efa\u524d\u3068\u3057\u3066\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u304c\u3068\u3089\u308c\u3066\u3044\u3066\u3082\u3001\u9055\u6cd5\u306a\u79df\u7a0e\u306e\u78ba\u5b9a\u307e\u305f\u306f\u5fb4\u53ce\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u8005\u304c\u305d\u308c\u3092\u4e89\u3044\u3001\u305d\u306e\u6a29\u5229\u306e\u4fdd\u8b77\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u4fdd\u969c\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306f\u300c<span style=\"border-bottom: solid 2px #000000;\">\u7d75\u306b\u304b\u3044\u305f\u9905<\/span>\u300d\u306b\u3059\u304e\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3002\u305d\u306e\u610f\u5473\u3067\u3001\u79df\u7a0e\u4e89\u8a1f\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u6a29\u5229\u4fdd\u8b77\u306e\u89b3\u70b9\u304b\u3089\u3001\u304d\u308f\u3081\u3066\u91cd\u8981\u306a\u610f\u5473\u3092\u3082\u3063\u3066\u304a\u308a\u3001<span style=\"border-bottom: solid 2px #000000;\">\u79df\u7a0e\u4e89\u8a1f\u5236\u5ea6\u306e\u78ba\u7acb\u306f\u3001\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u306e\u4e0d\u53ef\u6b20\u306e\u8981\u7d20\u3067\u3042\u308b\u3002<\/span>\u79df\u7a0e\u4e89\u8a1f\u306f\u3001\u884c\u653f\u5e81\u3078\u306e\u4e0d\u670d\u7533\u7acb\u3068\u8a34\u8a1f\u304b\u3089\u306a\u308b\u3002\u524d\u8005\u3092\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u3068\u547c\u3073\u3001\u5f8c\u8005\u3092\u79df\u7a0e\u8a34\u8a1f\u3068\u547c\u3076\u3002<\/p>\n<\/div>\n<p>\u79df\u7a0e\u4e89\u8a1f\u306e\u610f\u7fa9\u3092\u3053\u306e\u3088\u3046\u306b\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u3068\u306e\u95a2\u4fc2\u3067\u6349\u3048\u308b\u8003\u3048\u65b9\u306f\u300c<strong>\u753b\u9905\u8ad6<\/strong>\u300d\u3068\u547c\u3076\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u304c\u3001\u753b\u9905\u8ad6\u3053\u305d\u79df\u7a0e\u4e89\u8a1f\u6cd5\u306e\u89e3\u91c8\u9069\u7528\u8ad6\u53ca\u3073\u7acb\u6cd5\u8ad6\u306e\u51fa\u767a\u70b9\u306b\u304a\u3044\u3066\u5e38\u306b\u91cd\u8996\u3057\u8003\u616e\u3059\u3079\u304d\u8003\u3048\u65b9\u3067\u3042\u308b\u3002<strong>\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247<\/strong>\uff08\u524d\u63b2\u62d9\u8457<span style=\"color: #333399;\">\u301027\u3011<\/span>\uff09\u306f\u3001\u79df\u7a0e\u306e\u8ce6\u8ab2\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u9069\u6b63\u306a\u624b\u7d9a\u306e\u3046\u3061\u4e8b\u5f8c\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u753b\u9905\u8ad6\u306b\u57fa\u3065\u3044\u3066\u300c\u79df\u7a0e\u4e89\u8a1f\u5236\u5ea6\u306e\u78ba\u7acb\u300d\u3092\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9\u304b\u3089\u305d\u306e\u300c\u4e0d\u53ef\u6b20\u306e\u8981\u7d20\u300d\u3068\u3057\u3066\u5c0e\u304d\u51fa\u3059\u57fa\u672c\u539f\u5247\u3067\u3042\u308b\u3068\u3044\u3063\u3066\u3082\u3088\u304b\u308d\u3046\u3002<\/p>\n<p>\u4eca\u56de\u304b\u3089\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5b9a\u3081\u308b\u79df\u7a0e\u4e89\u8a1f\u6cd5\u30fb\u79df\u7a0e\u6551\u6e08\u6cd5\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u3059\u308b\u304c\u3001\u307e\u305a\u4eca\u56de\u306f\u3001\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u3066\u306e\u63d0\u8d77\u306b\u95a2\u3059\u308b\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u5b9a\u3081\u3092\u307f\u3066\u304a\u3053\u3046\u3002\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u3066\u3092\u63d0\u8d77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\uff65\uff65\uff65\uff65\uff65\uff65\u306b\u4e0d\u670d\u304c\u3042\u308b\u8005\u300d\uff08\u7a0e\u901a75\u6761\uff11\u9805\u67f1\u66f8\uff09\u3067\u3042\u308b\u304b\u3089\u3001\u4ee5\u4e0b\u3067\u306f\u3001\u3053\u308c\u3092<strong>\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5bfe\u8c61<\/strong>\u3068<strong>\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u8cc7\u683c<\/strong>\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u3059\u308b\u3002\u3053\u308c\u3089\u306f<strong>\u79df\u7a0e\u8a34\u8a1f\u306b\u4fc2\u308b\u5e83\u7fa9\u306e\u8a34\u3048\u306e\u5229\u76ca<\/strong>\u306e\u3046\u3061<strong>\u8a34\u3048\u306e\u5bfe\u8c61<\/strong>\u3068<strong>\u539f\u544a\u9069\u683c<\/strong>\u3068\u3044\u3046\u8a34\u8a1f\u8981\u4ef6\u306b\u5bfe\u5fdc\u3059\u308b<strong>\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u8981\u4ef6<\/strong>\u3067\u3042\u308b\uff08\u5e83\u7fa9\u306e\u8a34\u3048\u306e\u5229\u76ca\u306b\u3064\u3044\u3066\u306f\u6cc9\u5fb3\u6cbb\u307b\u304b\u300e<a title=\"\u6cd5\u66f9\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.hosokai.or.jp\/item\/annai\/shinkan\/shinkan_201807.html\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u8a34\u8a1f\u306e\u5be9\u7406\u306b\u3064\u3044\u3066\u3014\u7b2c\uff13\u7248\u3015<\/a>\u300f\uff08\u6cd5\u66f9\u4f1a\u30fb2018\u5e74\uff0943\u9801\u4ee5\u4e0b\u53c2\u7167\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u305d\u306e\u4ed6\u306e\u4e0d\u670d\u7533\u7acb\u8981\u4ef6\u3068\u3057\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u306f\u3001\u4e0d\u670d\u7533\u7acb\u3066\u306e\u7a2e\u985e\u3059\u306a\u308f\u3061<strong>\u518d\u8abf\u67fb\u306e\u8acb\u6c42<\/strong>\u53ca\u3073<strong>\u5be9\u67fb\u8acb\u6c42<\/strong>\u306b\u5fdc\u3058\u3066<strong>\u4e0d\u670d\u7533\u7acb\u5148<\/strong>\uff08\u7a0e\u52d9\u7f72\u9577\u3001\u56fd\u7a0e\u5c40\u9577\u3001\u7a0e\u95a2\u9577\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\uff09\u3092\u5b9a\u3081\uff0875\u6761\uff09\u3001\u307e\u305f\u3001<strong>\u4e0d\u670d\u7533\u7acb\u671f\u9593<\/strong>\u3092\u5b9a\u3081\u3066\u3044\u308b\uff0877\u6761\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u56fd\u7a0e\u901a\u5247\u6cd580\u6761\u306f\u300c\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u3068\u306e\u95a2\u4fc2\u300d\u306b\u3064\u3044\u3066\u5b9a\u3081\u3066\u3044\u308b\u304c\u3001\u540c\u6cd5\u304c\u300c\u4e0d\u670d\u5be9\u67fb\u300d\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u898f\u5b9a\uff08\u7b2c\uff18\u7ae0\u7b2c\uff11\u7bc0\uff09\u306f\u300c\u307b\u307c\u81ea\u5df1\u5b8c\u7d50\u7684\u300d\uff08\u5fd7\u5834\u559c\u5fb3\u90ce\u307b\u304b\u5171\u7de8\u300e<a title=\"\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.zaikyo.or.jp\/publishing\/books\/009560.shtml\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7cbe\u89e3\u3014\u4ee4\u548c\uff14\u5e74\u6539\u8a02\u30fb17\u7248\u3015<\/a>\u300f\uff08\u5927\u8535\u8ca1\u52d9\u5354\u4f1a\u30fb2022\u5e74\uff091057\u9801\u3001\u6b66\u7530\u660c\u8f14\u76e3\u4fee\u300e<a title=\"\u7b2c\u4e00\u6cd5\u898f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.daiichihoki.co.jp\/store\/products\/detail\/100165.html?comelineup\" target=\"_blank\" rel=\"noopener\">DHC\u30b3\u30f3\u30e1\u30f3\u30bf\u30fc\u30eb\u56fd\u7a0e\u901a\u5247\u6cd5<\/a>\u300f\uff08\u7b2c\u4e00\u6cd5\u898f\u30fb\u52a0\u9664\u5f0f\uff094001\u9801\uff09\u3067\u3042\u308a\u3001\u4e00\u822c\u6cd5\u3067\u3042\u308b\u884c\u653f\u4e0d\u670d\u5be9\u67fb\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u4f59\u5730\u306f\u5c11\u306a\u3044\u3002\u3053\u306e\u70b9\u306b\u304a\u3044\u3066\u3001\u540c\u6cd5114\u6761\u304c\u300c\u8a34\u8a1f\u300d\uff08\u7b2c\uff18\u7ae0\u7b2c\uff12\u7bc0\uff09\u306b\u3064\u3044\u3066\u5b9a\u3081\u308b\u300c\u884c\u653f\u4e8b\u4ef6\u8a34\u8a1f\u6cd5\u3068\u306e\u95a2\u4fc2\u300d\u3068\u5927\u304d\u304f\u7570\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u6709\u6590\u95a3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.yuhikaku.co.jp\/books\/detail\/9784641228535\" target=\"_blank\" rel=\"noopener\">\u884c\u653f\u6cd5\u6982\u8aac\u2160\u3000\u884c\u653f\u6cd5\u7dcf\u8ad6\u3014\u7b2c\uff18\u7248\u3015<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb2023\u5e74\uff09365\u9801\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u305d\u306e\u3088\u3046\u306a\u89e3\u91c8\u306e\u4e0b\u3067\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7b49\u306b\u3088\u308b\u56fd\u7a0e\u306b\u4fc2\u308b\u7d0d\u7a0e\u306e\u544a\u77e5\uff08\u7a0e\u901a36\u6761\uff11\u9805\uff12\u53f7\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7d66\u4e0e\u7b49\u306e\u53d7\u7d66\u8005\u306e\u6e90\u6cc9\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5b58\u5426\u3001\u7bc4\u56f2\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u304c\u7d0d\u7a0e\u306e\u544a\u77e5\u3092\u53d7\u3051\u306a\u304c\u3089\u3001\u305d\u306e\u65e8\u3092\u53d7\u7d66\u8005\u306b\u77e5\u3089\u305b\u308b\u3053\u3068\u306a\u304f\u3001\u7d0d\u7a0e\u306e\u544a\u77e5\u304c\u884c\u653f\u51e6\u5206\u3068\u3057\u3066\u78ba\u5b9a\u3057\u3066\u3082\u3001\u53d7\u7d66\u8005\u306e\u6a29\u5229\u30fb\u5229\u76ca\u3092\u4fb5\u5bb3\u3057\u305f\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\uff08\u6700\u9ad8\u5224\u662d\u548c45\u30fb12\u30fb24\u6c11\u96c624\u5dfb13\u53f72243\u9801\uff09\uff08\u53d7\u7d66\u8005\u306f\u3001\u652f\u6255\u8005\u304b\u3089\u3001\u305d\u306e\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u652f\u6255\u3092\u8acb\u6c42\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u81ea\u5df1\u306b\u304a\u3044\u3066\u6e90\u6cc9\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u308f\u306a\u3044\u3053\u3068\u53c8\u306f\u305d\u306e\u7fa9\u52d9\u306e\u7bc4\u56f2\u3092\u4e89\u3063\u3066\u3001\u652f\u6255\u8005\u306e\u8acb\u6c42\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u62d2\u3080\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u540c\u4e0a\u5224\u4f8b\uff09\u3002\uff09\u3002\u300d\uff08\u540c1090\u9801\u3002\u6b66\u7530\u76e3\u4fee\u30fb\u524d\u63b2\u66f84033\u9801\u3082\u540c\u65e8\uff09\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5bfe\u8c61\u3068\u3057\u3066\u306e\u300c\u51e6\u5206\u300d\u306f\u3001\u5b9f\u4f53\u7684\u884c\u653f\u51e6\u5206\u306b\u9650\u5b9a\u3055\u308c\u305a\u3001\u300c\u672c\u6765\u306f\u975e\u6a29\u529b\u884c\u653f\u4f5c\u7528\u3068\u3057\u3066\u3082\u628a\u63e1\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u4e89\u8a1f\u6cd5\u4e0a\u306e\u898b\u5730\u304b\u3089\u3001\u5f62\u5f0f\u7684\u30fb\u6280\u8853\u7684\u306b\u884c\u653f\u51e6\u5206\u3068\u3057\u3066\u300d\uff08\u829d\u6c60\u7fa9\u4e00\u300e<a title=\"\u6709\u6590\u95a3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.yuhikaku.co.jp\/books\/detail\/4641130051\" target=\"_blank\" rel=\"noopener\">\u884c\u653f\u6cd5\u7dcf\u8ad6\u8b1b\u7fa9\u3014\u7b2c\uff14\u7248\u88dc\u8a02\u7248\u3015<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb2006\u5e74\uff09135\u9801\uff09\u69cb\u6210\u3055\u308c\u308b<strong>\u5f62\u5f0f\u7684\u884c\u653f\u51e6\u5206<\/strong>\u3082\u305d\u306e\u300c\u51e6\u5206\u300d\u306b\u5f53\u305f\u308b\u3068\u89e3\u3055\u308c\u308b\uff08\u540c\u300e<a title=\"\u6709\u6590\u95a3\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.yuhikaku.co.jp\/books\/detail\/9784641228276\" target=\"_blank\" rel=\"noopener\">\u884c\u653f\u6551\u6e08\u6cd5<\/a>\u300f\uff08\u6709\u6590\u95a3\u30fb2022\u5e74\uff0952\uff0d53\u9801\u306e\u307b\u304b\u3001<a title=\"\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u300d\u3000\u3010\u7b2c41\u56de\u3011\u300c\u6e90\u6cc9\u5fb4\u53ce\u306e\u6cd5\u5f8b\u95a2\u4fc2\u306b\u95a2\u3059\u308b\u5224\u4f8b\u6cd5\u7406\u300d\uff0d\u6700\u5224\u662d\u548c45\u5e7412\u670824\u65e5\u6c11\u96c624\u5dfb13\u53f72243\u9801\u306b\u3088\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u6cd5\u300d\u306e\u5275\u9020\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-567\/\" target=\"_blank\" rel=\"noopener\">\u8c37\u53e3\u6559\u6388\u3068\u5b66\u3076\u300c\u7a0e\u6cd5\u57fa\u672c\u5224\u4f8b\u300d\u3010\u7b2c41\u56de\u3011<\/a><strong>\u2162\uff12<\/strong>\u3082\u53c2\u7167\uff09\u3002<\/p>\n<p>\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u3066\u306e\u5bfe\u8c61\u306b\u95a2\u3059\u308b\u4ee5\u4e0a\u306e\u89e3\u91c8\u306f\u3001<strong>\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u9069\u5408\u7684\u89e3\u91c8<\/strong>\u3068\u3044\u3063\u3066\u3088\u304b\u308d\u3046\u3002\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u9069\u5408\u7684\u89e3\u91c8\u306f\u3001\u7a0e\u5236\u8abf\u67fb\u4f1a\u30fb\u524d\u63b2\u7b54\u7533\u5225\u518a<a title=\"\u65e5\u672c\u79df\u7a0e\u7814\u7a76\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soken.or.jp\/sozei\/wp-content\/uploads\/2019\/08\/s_s3607_kokuzeitusokuho.pdf#page=167\" target=\"_blank\" rel=\"noopener\">115\u9801<\/a>\u304c\u300c\u7a0e\u52d9\u4e89\u8a1f\u306e\u8003\u3048\u65b9\u300d\u306b\u3064\u3044\u3066\u6b21\u306e\u3068\u304a\u308a\u8aac\u304f\u300c\u76ee\u7684\u8ad6\u7684\u898b\u5730\u300d\u306e\u3046\u3061\u300c\u4eba\u6c11\u306e\u6a29\u5229\u5229\u76ca\u306e\u6551\u6e08\u300d\u306e\u300c\u76ee\u7684\u300d\u306b\u91cd\u304d\u3092\u7f6e\u304f\u8003\u5bdf\u3092\u3001\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u306e\u5bfe\u8c61\u306b\u95a2\u3059\u308b\u89e3\u91c8\u306b\u53cd\u6620\u3055\u305b\u308b\u3082\u306e\u3068\u3044\u3063\u3066\u3082\u3088\u304b\u308d\u3046\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=\"text-indent: 15px; margin-bottom: 3px;\">\u5143\u6765\u3001\u884c\u653f\u8a34\u8a1f\u3092\u542b\u3080\u5e83\u7fa9\u306e\u884c\u653f\u4e89\u8a1f\u5236\u5ea6\u306b\u306f\u4e8c\u3064\u306e\u7570\u306a\u308b\u76ee\u7684\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002\u305d\u306e\u4e00\u306f\u884c\u653f\u6a29\u306e\u4f5c\u7528\u306b\u5bfe\u3059\u308b\u4eba\u6c11\u306e\u6a29\u5229\u5229\u76ca\u306e\u6551\u6e08\u3067\u3042\u308a\u3001\u305d\u306e\u4e8c\u306f\u884c\u653f\u306e\u9069\u6cd5\u6027\u53ca\u3073\u5408\u76ee\u7684\u6027\u306e\u4fdd\u969c\u3067\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u884c\u653f\u51e6\u5206\u304c\u9055\u6cd5\u53c8\u306f\u4e0d\u5f53\u3067\u3042\u308b\u3068\u3057\u3066\u7570\u8b70\u3092\u5531\u3048\u308b\u8005\u306e\u6a29\u5229\u5229\u76ca\u306e\u6551\u6e08\u3092\u306f\u304b\u308b\u3053\u3068\u306f\u3001\u3068\u308a\u3082\u306a\u304a\u3055\u305a\u8aa4\u3063\u3066\u3055\u308c\u305f\u884c\u653f\u3092\u304d\u3088\u3046\u6b63\u3059\u308b\u3053\u3068\u306b\u307b\u304b\u306a\u3089\u306a\u3044\u304b\u3089\u3001\u3053\u306e\u3088\u3046\u306b\u4e8c\u3064\u306e\u76ee\u7684\u3092\u8a8d\u3081\u308b\u3053\u3068\u3082\u3001\u7570\u306a\u308b\u76ee\u7684\u8ad6\u7684\u898b\u5730\u304b\u3089\u540c\u4e00\u624b\u7d9a\u306b\u4e8c\u91cd\u306e\u8a55\u4fa1\u3092\u4e0e\u3048\u308b\u306b\u3059\u304e\u306a\u3044\u3053\u3068\u306b\u306a\u308d\u3046\u3002\u3057\u304b\u3057\u3001\u4e21\u8005\u306e\u76ee\u7684\u306e\u3069\u3061\u3089\u306b\u91cd\u304d\u3092\u304a\u304f\u304b\u306b\u3088\u3064\u3066\u3001\u624b\u7d9a\u306e\u69cb\u9020\u3084\u88c1\u6c7a\u6a5f\u95a2\u306e\u69cb\u6210\u306b\u5dee\u7570\u3092\u3082\u305f\u3089\u3059\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u76ee\u7684\u8ad6\u7684\u306b\u3053\u306e\u533a\u5225\u3092\u8a8d\u3081\u305f\u4e0a\u3067\u884c\u653f\u4e89\u8a1f\u3092\u8003\u5bdf\u3059\u308b\u3053\u3068\u306f\u5b9f\u76ca\u304c\u3042\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u8cc7\u683c<\/strong><\/h4>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\u306b\u300c\u4e0d\u670d\u304c\u3042\u308b\u8005\u300d\uff0875\u6761\uff11\u9805\u67f1\u66f8\u3001\uff12\u9805\u67f1\u66f8\uff09\u306b\u4e0d\u670d\u7533\u7acb\u8cc7\u683c\u3092\u8a8d\u3081\u3066\u3044\u308b\u3002\u300c\u4e0d\u670d\u304c\u3042\u308b\u8005\u300d\u306e\u610f\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5f53\u8a72\u51e6\u5206\u306b\u5bfe\u3057\u4e0d\u670d\u7533\u7acb\u3066\u3092\u3059\u308b\u6cd5\u5f8b\u4e0a\u306e\u5229\u76ca\u3092\u6709\u3059\u308b\u8005\u3001\u3059\u306a\u308f\u3061\u3001\u5f53\u8a72\u51e6\u5206\u306b\u3088\u3064\u3066\u76f4\u63a5\u81ea\u5df1\u306e\u6a29\u5229\u53c8\u306f\u6cd5\u7684\u5229\u76ca\u304c\u4fb5\u5bb3\u3055\u308c\u3066\u3044\u308b\u8005\u300d\uff08\u6771\u4eac\u5730\u5224\u662d\u548c53\u5e7412\u670821\u65e5\u8a1f\u670825\u5dfb\uff14\u53f71192\u9801\uff09\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\uff08\u306a\u304a\u3001\u4e0d\u5f53\u666f\u54c1\u53ca\u3073\u4e0d\u5f53\u8868\u793a\u9632\u6b62\u6cd5\u4e0a\u306e\u4e0d\u670d\u7533\u7acb\u8cc7\u683c\u306b\u3064\u3044\u3066\u6700\u5224\u662d\u548c53\u5e74\uff13\u670814\u65e5\u6c11\u96c632\u5dfb\uff12\u53f7211\u9801\u3082\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305f\u3060\u3001\u305d\u3053\u3067\u3044\u3046\u300c\u6cd5\u5f8b\u4e0a\u306e\u5229\u76ca\u300d\u3068\u308a\u308f\u3051\u300c\u6cd5\u7684\u5229\u76ca\u300d\u306e\u610f\u7fa9\u306f\u3001\u524d\u8a18\u306e\u300c\u51e6\u5206\u300d\u8981\u4ef6\u306e\u89e3\u91c8\u306b\u5bfe\u5fdc\u3057\u3066\u300c\u4e89\u8a1f\u6cd5\u4e0a\u306e\u898b\u5730\u304b\u3089\u300d\u76ee\u7684\u8ad6\u7684\u306b\uff08\u7de9\u3084\u304b\u306b\uff09\u89e3\u91c8\u3059\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u89e3\u91c8\u3053\u305d\u3001\u79df\u7a0e\u4e0d\u670d\u7533\u7acb\u8cc7\u683c\u306b\u95a2\u3059\u308b\u624b\u7d9a\u7684\u4fdd\u969c\u539f\u5247\u9069\u5408\u89e3\u91c8\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u6cd5\u5f8b\u4e0a\u306e\u5229\u76ca\u300d\u306b\u306f\u3001\u79df\u7a0e\u5b9f\u4f53\u6cd5\u4e0a\u306e\u5229\u76ca\u306e\u307f\u306a\u3089\u305a\u79df\u7a0e\u624b\u7d9a\u6cd5\u4e0a\u306e\u5229\u76ca\u3082\u542b\u307e\u308c\u308b\u3053\u3068\u3092\u5fd8\u308c\u3066\u306f\u306a\u3089\u306a\u3044\u3002\u305d\u306e\u4ee3\u8868\u7684\u306a\u5229\u76ca\u3068\u3057\u3066\u306f\u3001\u9752\u8272\u66f4\u6b63\u306e\u7406\u7531\u9644\u8a18\u306b\u3088\u308b\u5229\u76ca\u304c\u6319\u3052\u3089\u308c\u3001\u78ba\u7acb\u3057\u305f\u5224\u4f8b\u3067\u306f\u3001\u300c\u4e00\u822c\u306b\u3001\u6cd5\u304c\u884c\u653f\u51e6\u5206\u306b\u7406\u7531\u3092\u9644\u8a18\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u51e6\u5206\u5e81\u306e\u5224\u65ad\u306e\u614e\u91cd\u30fb\u5408\u7406\u6027\u3092\u62c5\u4fdd\u3057\u3066\u305d\u306e\u6063\u610f\u3092\u6291\u5236\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u51e6\u5206\u306e\u7406\u7531\u3092\u76f8\u624b\u65b9\u306b\u77e5\u3089\u305b\u3066\u4e0d\u670d\u306e\u7533\u7acb\u306b\u4fbf\u5b9c\u3092\u4e0e\u3048\u308b\u8da3\u65e8\u306b\u51fa\u305f\u3082\u306e\u3067\u3042\u308b\u300d\uff08\u6700\u5224\u662d\u548c38\u5e74\uff15\u670831\u65e5\u6c11\u96c617\u5dfb\uff14\u53f7617\u9801\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5e73\u621023\u5e74\u5ea6\uff3b11\u6708\uff3d\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u7406\u7531\u9644\u8a18\uff08\u63d0\u793a\uff09\u306b\u3088\u308b\u5229\u76ca\u304c\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\u300d\u306e\u3046\u3061\u4e0d\u5229\u76ca\u51e6\u5206\u306b\u3064\u3044\u3066\u4e00\u822c\u7684\u306b\u62e1\u5927\u3055\u308c\u305f\uff08\u7a0e\u901a74\u6761\u306e14\u7b2c\uff11\u9805\u3001\u884c\u624b14\u6761\u53c2\u7167\uff09\u3002<\/p>\n<p>\u307b\u304b\u306b\u3082\u3001\u79df\u7a0e\u624b\u7d9a\u6cd5\u4e0a\u306e\u5229\u76ca\u306b\u95a2\u3057\u3066\u3001\u6700\u5224\u4ee4\u548c\uff16\u5e74\uff15\u6708\uff17\u65e5\u5224\u30bf1523\u53f766\u9801\u306e\u5b87\u8cc0\u514b\u4e5f\u88c1\u5224\u5b98\u53cd\u5bfe\u610f\u898b\u304c\u9752\u8272\u7533\u544a\u627f\u8a8d\u53d6\u6d88\u51e6\u5206\u306b\u3064\u3044\u3066\u4e8b\u524d\u610f\u898b\u9673\u8ff0\u306e\u6a5f\u4f1a\u306e\u4fdd\u969c\u3092\u61b2\u6cd5\u4e0a\u306e\u9069\u6b63\u624b\u7d9a\u306e\u4fdd\u969c\u304b\u3089\u306e\u8981\u8acb\u3068\u3057\u3066\u8aac\u793a\u3057\u305f\u3053\u3068\u304c\u6ce8\u76ee\u3055\u308c\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=\"text-indent: 15px; margin-bottom: 3px;\">\u51e6\u5206\u5e81\u304c\u4e0d\u5229\u76ca\u51e6\u5206\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u8aa4\u3063\u305f\u4e0d\u5229\u76ca\u51e6\u5206\u306b\u3088\u308b\u6a29\u5229\u4fb5\u5bb3\u304c\u884c\u308f\u308c\u306a\u3044\u3088\u3046\u306b\u4e8b\u524d\u306b\u305d\u306e\u6839\u62e0\u6cd5\u6761\u3068\u305d\u308c\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u3092\u901a\u77e5\u3057\u3001\u76f8\u624b\u65b9\u306b\u4e8b\u524d\u306b\u610f\u898b\u9673\u8ff0\u306e\u6a5f\u4f1a\u3092\u4fdd\u969c\u3059\u308b\u3053\u3068\u304c\u3001\u61b2\u6cd5\u4e0a\u306e\u9069\u6b63\u624b\u7d9a\u3068\u3057\u3066\u8981\u8acb\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5127\u6761\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u51e6\u5206\uff08\u4ee5\u4e0b\u3001\u672c\u53cd\u5bfe\u610f\u898b\u306b\u304a\u3044\u3066\u306f\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u53d6\u6d88\u51e6\u5206\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4f8b\u5916\u3092\u8a8d\u3081\u308b\u3079\u304d\u5408\u7406\u7684\u7406\u7531\u306f\u898b\u3044\u3060\u3057\u96e3\u3044\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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