{"id":267357,"date":"2024-12-12T10:17:10","date_gmt":"2024-12-12T01:17:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267357"},"modified":"2024-12-11T17:58:01","modified_gmt":"2024-12-11T08:58:01","slug":"tax-article-585","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-585\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c66\u56de\u3011\u300c\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u5bfe\u7b56\u306e\u5dfb\u304d\u623b\u3057\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u89e3\u6c7a<span style=\"font-size: 18px;\">\u3078\u306e<\/span>\u30d2\u30f3\u30c8<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c66\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u5bfe\u7b56\u306e\u5dfb\u304d\u623b\u3057\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\uff08\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u7814\u7a76\u4f1a\uff09<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u7a0e\u7406\u58eb\u3000<strong>\u65e5\u91ce\u3000\u6709\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f0fff0; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\uff38\u306f\u5378\u58f2\u696d\uff39\u793e\u306e\uff12\u4ee3\u76ee\u793e\u9577\u3067\u3059\u3002\u5275\u696d\u8005\u3067\u3042\u308b\u5148\u4ee3\uff3a\u3088\u308a\uff13\u5e74\u524d\u306b\u4e8b\u696d\u3001\u682a\u5f0f\u3092\u5f15\u304d\u7d99\u304e\u3001\uff3a\u306f\u5f15\u9000\u3057\u307e\u3057\u305f\u3002\u6628\u5e74\u3001\uff3a\u306f82\u6b73\u3067\u4ea1\u304f\u306a\u308a\u3001\u907a\u7523\u5206\u5272\u3084\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u7b49\u306e\u624b\u7d9a\u304d\u306f\u7121\u4e8b\u306b\u7d42\u308f\u308a\u307e\u3057\u305f\u3002\uff3a\u306e\u5b58\u547d\u4e2d\u306f\u8a73\u7d30\u306b\u805e\u304f\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3001\uff39\u793e\u306e\u682a\u4e3b\u306f\u5206\u6563\u3057\u3001\u307e\u305f\u3001\u8907\u6570\u306e\u5b50\u4f1a\u793e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff3a\u3068\u5148\u4ee3\u306e\u9867\u554f\u7a0e\u7406\u58eb\u304c\u4e00\u7dd2\u306b\u306a\u3063\u3066\u76f8\u7d9a\u5bfe\u7b56\u3092\u9032\u3081\u3066\u304d\u305f\u3088\u3046\u3067\u3001\u5b9f\u969b\u306e\u627f\u7d99\u306b\u3042\u305f\u308a\u3001\u4f1a\u793e\u898f\u6a21\u306e\u5272\u306b\u76f8\u7d9a\u7a0e\u7b49\u306e\u30b3\u30b9\u30c8\u306f\u4f4e\u304f\u6291\u3048\u3089\u308c\u305f\u3068\u805e\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3001\u79c1\u3068\u3057\u3066\u306f\u975e\u4e0a\u5834\u4f1a\u793e\u306a\u306e\u3067\u7d4c\u55b6\u306b\u95a2\u4e0e\u3057\u306a\u3044\u682a\u4e3b\u306b\u6c7a\u7b97\u66f8\u3092\u898b\u305b\u305f\u304f\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5b58\u5728\u7406\u7531\u306e\u5206\u304b\u3089\u306a\u3044\u8907\u6570\u306e\u5b50\u4f1a\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u306b\u5c31\u4efb\u3057\u3066\u304a\u308a\u3001\u672c\u696d\u306b\u96c6\u4e2d\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u6574\u7406\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u79c1\u306f\u682a\u4e3b\u3067\u3042\u308b\uff2a\u793e\u53ca\u3073\uff2d\u6c0f\u3068\u306e\u9762\u8b58\u306f\u3042\u308a\u307e\u3059\u304c\u3001\uff2e\u6c0f\u306b\u306f\u4f1a\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6574\u7406\u3092\u9032\u3081\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u6ce8\u610f\u70b9\u7b49\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267358\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1.png\" alt=\"\" width=\"550\" height=\"593\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1.png 997w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1-278x300.png 278w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1-950x1024.png 950w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1-768x828.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/12\/shokeihint66-1-600x647.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<ul>\n<li>\u307e\u305a\u5275\u696d\u8005\u3067\u3042\u308b\u5148\u4ee3\u306e\uff3a\u6c0f\u304c\u3053\u306e\u3088\u3046\u306a\u76f8\u7d9a\u5bfe\u7b56\u3092\u53d6\u3063\u305f\u7406\u7531\u30fb\u7d4c\u7def\u3092\u628a\u63e1\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/li>\n<li>\uff38\u6c0f\u5074\u304c\u3001\u5916\u90e8\u682a\u4e3b\u3088\u308a\u682a\u5f0f\u3092\u8cb7\u3044\u623b\u3059\u306b\u306f\u3001\u305d\u308c\u306a\u308a\u306e\u8cb7\u53d6\u8cc7\u91d1\u306e\u8ca0\u62c5\u304c\u751f\u3058\u307e\u3059\u3002<\/li>\n<li>\u5b50\u4f1a\u793e\u306e\u518d\u7de8\u306b\u3064\u3044\u3066\u306f\u3001\u7d44\u7e54\u518d\u7de8\u3092\u3057\u306a\u304c\u3089\u96c6\u7d04\u3067\u304d\u307e\u3059\u304c\u3001\u4eca\u5f8c\u306e\u5f79\u5272\u3084\u682a\u4fa1\u3078\u306e\u5f71\u97ff\u3092\u52a0\u5473\u3057\u3066\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span> \u89e3 \u8aac <span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff11\uff3d\u3000\u904e\u53bb\u306e\u7d4c\u7def\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u4e00\u4e16\u4ee3\u524d\u306e\u975e\u4e0a\u5834\u4f1a\u793e\u306e\u76f8\u7d9a\u5bfe\u7b56\u306b\u304a\u3044\u3066\u306f\u3001\u914d\u5f53\u9084\u5143\u682a\u4e3b\u306b\u682a\u5f0f\u3092\u6301\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u76f8\u7d9a\u5bfe\u8c61\u3068\u306a\u308b\u682a\u5f0f\u6570\u3092\u6e1b\u5c11\u3055\u305b\u308b\u3053\u3068\u304c\u983b\u7e41\u306b\u884c\u308f\u308c\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3054\u76f8\u8ac7\u306e\u5834\u5408\u3001\u53d6\u5f15\u5148\uff2a\u793e\u306b\u3064\u3044\u3066\u306f\u73fe\u72b6\u3082\u53d6\u5f15\u304c\u3042\u308b\u3068\u306e\u3053\u3068\u306a\u306e\u3067\u3001\u6025\u3044\u3067\u8cb7\u3044\u623b\u3059\u5fc5\u8981\u3082\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u8b72\u6e21\u306e\u7d4c\u7def\u3084\u8b72\u6e21\u4fa1\u683c\u306f\uff2a\u793e\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u78ba\u8a8d\u3057\u3066\u304a\u304f\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u500b\u4eba\u682a\u4e3b\u306e\uff2d\u6c0f\u3084\uff2e\u6c0f\u306f\u5148\u4ee3\u306e\uff3a\u6c0f\u3068\u540c\u5e74\u4ee3\u3067\u9ad8\u9f62\u3068\u601d\u308f\u308c\u308b\u305f\u3081\u3001\u65e9\u6025\u306b\u9023\u7d61\u3092\u53d6\u308a\u3001\u8b72\u6e21\u7d4c\u7def\u3084\u8b72\u6e21\u4fa1\u683c\u3092\u30d2\u30a2\u30ea\u30f3\u30b0\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u3059\u3050\u306b\u8cb7\u623b\u4ea4\u6e09\u3092\u884c\u3046\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>\uff2d\u6c0f\u3084\uff2e\u6c0f\u304c\u6b7b\u4ea1\u3059\u308b\u3068\u5f7c\u3089\u306e\u76f8\u7d9a\u4eba\u3068\u8cb7\u623b\u4fa1\u683c\u4ea4\u6e09\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u6642\u9593\u3084\u30b3\u30b9\u30c8\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff12\uff3d\u3000\u682a\u5f0f\u306e\u96c6\u7d04<\/strong><\/h4>\n<p>\u682a\u5f0f\u306e\u8cfc\u5165\u306b\u306f\u3001\u591a\u984d\u306e\u8cc7\u91d1\u304c\u5fc5\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306e\u3067\u3001\u5206\u6563\u3057\u305f\u682a\u5f0f\u306f\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3067\u8cb7\u3044\u53d6\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\uff39\u793e\u3067\u81ea\u5df1\u682a\u5f0f\u3068\u3057\u3066\u53d6\u5f97\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u5bfe\u8c61\u682a\u5f0f\u304c20\uff05\u3042\u308b\u3053\u3068\u304b\u3089\u5b89\u5024\u8cb7\u53d6\u308a\u3067\u306e\u682a\u4e3b\u9593\u8d08\u4e0e\u306e\u30ea\u30b9\u30af\u3084\u3001\uff2d\u6c0f\u3001\uff2e\u6c0f\u5074\u3067\u306e\u307f\u306a\u3057\u914d\u5f53\u306b\u3088\u308b\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u4eca\u56de\u306f\u8003\u616e\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u5c11\u6570\u682a\u4e3b\uff08\uff2a\u793e\u3001\uff2d\u6c0f\u3001\uff2e\u6c0f\uff09\u304b\u3089\u540c\u65cf\u682a\u4e3b\u3067\u3042\u308b\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\uff23\u793e\u3078\u306e\u8b72\u6e21\u4fa1\u984d\u306e\u7b97\u5b9a\u306f\u3001\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u306a\u3044\u9650\u308a\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u4ed8\u304d\u3067<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-178\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054178<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm#a-189_7\" target=\"_blank\" rel=\"noopener\">189\uff0d\uff17<\/a>\u306b\u3088\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff11\uff0d14<\/a>\uff09\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u305d\u306e\u6cd5\u4eba\u304c\u300c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u540c\u901a\u9054178\u306b\u5b9a\u3081\u308b\u300c\u5c0f\u4f1a\u793e\u300d\u306e\u8a55\u4fa1\u306b\u3088\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u304c\u571f\u5730\u3084\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u6642\u4fa1\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u8a08\u7b97<\/p>\n<\/div>\n<p>\u3082\u3057\u3001\u4ea4\u6e09\u306e\u7d50\u679c\u3001\u4e0a\u8a18\u3067\u7b97\u5b9a\u3057\u305f\u682a\u4fa1\uff08\u4f8b\u3048\u3070100\uff09\u3088\u308a\u4f4e\u3044\u682a\u4fa1\uff08\u4f8b\u3048\u307040\uff09\u3067\u53d6\u5f97\u3067\u304d\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3068\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:#333399;\">\n\t\t<ul>\n<li>\uff23\u793e\u5074\u3067\u306f\u5dee\u984d60\uff08100\uff0d40\uff09\u3092\u53d7\u8d08\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u5c11\u6570\u682a\u4e3b\u5074\u3067\u306f\u8b72\u6e21\u4fa1\u984d\uff0840\uff09\u3068\u53d6\u5f97\u4fa1\u984d\u306e\u5dee\u984d\u3092\u8b72\u6e21\u640d\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u5b50\u4f1a\u793e\u306e\u6574\u7406<\/strong><\/h4>\n<p>\u5b50\u4f1a\u793e\u306e\u6574\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\uff24\u793e<\/strong><\/h4>\n<p>\u89aa\u4f1a\u793e\u3067\u3042\u308b\uff39\u793e\u3068\u53d6\u5f15\u304c\u306a\u304f\u3001\u4eca\u5f8c\u3001\uff39\u793e\u306b\u4e0d\u52d5\u7523\u7d4c\u55b6\u3092\u884c\u3046\u610f\u601d\u304c\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\uff39\u793e\u306b\u3088\u308b\uff24\u793e\u682a\u5f0f\u306e\u58f2\u5374\u3092\u691c\u8a0e\u3059\u3079\u304d\u3067\u3059\u3002\u4e0d\u52d5\u7523\u3092\u500b\u5225\u306b\u58f2\u5374\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u682a\u5f0f\u3068\u3057\u3066\u58f2\u5374\u3057\u305f\u307b\u3046\u304c\u624b\u7d9a\u304d\u3068\u3057\u3066\u306f\u7c21\u4fbf\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff25\u793e<\/strong><\/h4>\n<p>\u89aa\u4f1a\u793e\u3067\u3042\u308b\uff39\u793e\u3068\u306e\u53d6\u5f15\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u89aa\u4f1a\u793e\u306b\u53d6\u308a\u8fbc\u3080\u304b\u3001\u5b50\u4f1a\u793e\u306e\u307e\u307e\u3068\u3057\u3066\u5b58\u7d9a\u3055\u305b\u308b\u304b\u3001\u4ee5\u4e0b\u306e\u89b3\u70b9\u306b\u3088\u308b\u691c\u8a0e\u304c\u5fc5\u8981\u3067\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\u30d3\u30b8\u30cd\u30b9\u9762\u3067\u306e\u691c\u8a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u30fb<\/span>\uff25\u793e\u3092\uff39\u793e\u3078\u5438\u53ce\u5408\u4f75\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\uff39\u793e\u306e\u696d\u7e3e\u306f\u5411\u4e0a\u3059\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u30fb<\/span>\u5408\u4f75\u306b\u3088\u308a\u3001\u4e21\u793e\u306e\u793e\u98a8\u306e\u878d\u5408\u30fb\u4eba\u4e8b\u5236\u5ea6\u7d71\u5408\u7b49\u306b\u554f\u984c\u306f\u306a\u3044\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u30fb<\/span>\uff39\u793e\u3068\u306e\u5408\u4f75\u306b\u3088\u308a\uff25\u793e\u306e\u8a31\u8a8d\u53ef\u3084\u5546\u6d41\u304c\u7121\u304f\u306a\u308b\u3053\u3068\u306f\u306a\u3044\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u682a\u5f0f\u8a55\u4fa1\u306b\u4e0e\u3048\u308b\u5f71\u97ff<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u30fb<\/span>\uff25\u793e\u3092\u5438\u53ce\u5408\u4f75\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\uff39\u793e\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u3042\u308b\u304b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u4f8b\u3048\u3070\u3001\uff39\u793e\u3068\uff25\u793e\u304c\u5408\u4f75\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u4e0a\u306e\u5927\u4f1a\u793e\u3068\u306a\u308a\u3001\u682a\u4fa1\u304c\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u307e\u305f\u306f\u3001\uff25\u793e\u306e\u696d\u7e3e\u304c\u826f\u3044\u305f\u3081\u306b\u3001\u5408\u4f75\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\uff39\u793e\u306e\u682a\u4fa1\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306a\u3069\u306e\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\uff26\u793e<\/strong><\/h4>\n<p>\u4f11\u7720\u4f1a\u793e\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308c\u3070\u3001\u901f\u3084\u304b\u306b\uff39\u793e\u3068\u5408\u4f75\u53c8\u306f\u89e3\u6563\u3057\u3066\u3057\u307e\u3046\u306e\u304c\u826f\u3044\u3068\u8003\u3048\u307e\u3059\u3002\u89e3\u6563\u3088\u308a\u3082\u5408\u4f75\u306e\u65b9\u304c\u624b\u7d9a\u304d\u7684\u306b\u306f\u7c21\u4fbf\u3067\u3059\u304c\u3001\uff26\u793e\u306e\u4eca\u307e\u3067\u306e\u4e8b\u696d\u5185\u5bb9\u3084\u8ca1\u52d9\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff14\uff3d\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u4e00\u4e16\u4ee3\u524d\u306e\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u306e\u7d50\u679c\u3001\u682a\u5f0f\u306e\u5206\u6563\u3084\u5b50\u4f1a\u793e\u304c\u4e71\u7acb\u3057\u3066\u3044\u308b\u4e8b\u4f8b\u306f\u5c11\u306a\u304b\u3089\u305a\u898b\u3089\u308c\u308b\u3068\u3053\u308d\u3067\u3059\u3002\u696d\u7e3e\u3092\u4f38\u3070\u3059\u305f\u3081\u306e\u5bfe\u7b56\u3082\u3042\u308c\u3070\u3001\u76f8\u7d9a\u5bfe\u7b56\u3092\u76ee\u7684\u3068\u3057\u305f\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u3053\u3068\u304c\u5f8c\u7d99\u8005\u306e\u4e8b\u696d\u904b\u55b6\u306e\u8db3\u304b\u305b\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u682a\u5f0f\u306e\u8cb7\u53d6\u4ea4\u6e09\u3084\u3001\u4f1a\u793e\u518d\u7de8\u306e\u5b9f\u884c\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u6570\u5e74\u306b\u308f\u305f\u308b\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3068\u306a\u308b\u305f\u3081\u3001\u8cc7\u91d1\u8ca0\u62c5\u3084\u682a\u4fa1\u3078\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u306a\u304c\u3089\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u304c\u843d\u3061\u7740\u3044\u305f\u6bb5\u968e\u3067\u3001\u6b21\u306f\uff38\u6c0f\u81ea\u8eab\u306e\u4e8b\u696d\u627f\u7d99\u30fb\u76f8\u7d9a\u5bfe\u7b56\u3092\u59cb\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u306b\u969b\u3057\u3066\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6c11\u30fb\u30fb\u30fb\u6c11\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u76f8\u898f\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u8ca1\u57fa\u901a\u30fb\u30fb\u30fb\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u5730\u4ee4\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u767b\u514d\u6cd5\u30fb\u30fb\u30fb\u767b\u9332\u514d\u8a31\u7a0e\u6cd5<br \/>\n\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u56fd\u5fb4\u30fb\u30fb\u30fb\u56fd\u7a0e\u5fb4\u53ce\u6cd5<br \/>\n\u6cd5\u4eba\u6cd5\u30fb\u30fb\u30fb\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/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<\/p><\/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  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