{"id":268681,"date":"2025-05-09T11:41:46","date_gmt":"2025-05-09T02:41:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268681"},"modified":"2025-05-09T11:41:46","modified_gmt":"2025-05-09T02:41:46","slug":"income-report-179","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-179\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u4fc2\u308b\u7279\u8a2d\u30da\u30fc\u30b8\u3092\u958b\u8a2d\uff5e\u4ee4\u548c\uff17\u5e74\u5206\u53ca\u3073\uff18\u5e74\u5206\u4ee5\u5f8c\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u7b49\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3092\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u4fc2\u308b\u7279\u8a2d\u30da\u30fc\u30b8\u3092\u958b\u8a2d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff17\u5e74\u5206\u53ca\u3073\uff18\u5e74\u5206\u4ee5\u5f8c\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u7b49\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3092\u793a\u3059\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u53ca\u3073\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u898b\u76f4\u3057\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u304c\u884c\u308f\u308c\u305f\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528<\/span>\u3055\u308c\u308b\u3002\u3088\u3063\u3066\u3001\u4ee4\u548c\uff17\u5e7412\u6708\u4ee5\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u307b\u3069\u56fd\u7a0e\u5e81\u3088\u308a\u4e0a\u8a18\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u95a2\u3059\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u7279\u8a2d\u30da\u30fc\u30b8<\/a>\u304c\u958b\u8a2d\u3055\u308c\u3001\u7279\u8a2d\u30da\u30fc\u30b8\u5185\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff17\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u53ca\u3073\u4ee4\u548c\uff18\u5e74\u5206\u4ee5\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805<\/span>\u304c\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a>\u300d\uff08\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\uff09<br \/>\n<\/div><\/div>\n\u4ee5\u4e0b\u3001\u7559\u610f\u4e8b\u9805\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u306f\u3001\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6240\u6cd586\u2460\u3001\u63aa\u6cd541\u306e16\u306e\uff12\u2460\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6240\u6cd528\u2462\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\uff08\u6240\u6cd584\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e8c\u3001\u4e09\u5341\u4e09\u3001\u4e09\u5341\u56db\u300183\u306e\uff12\u2460\u3001\u6240\u4ee411\u306e\uff12\u2461\uff09<\/p>\n<\/div>\n<p>\u5404\u6539\u6b63\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u53ca\u3073\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-175\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u53ca\u3073\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u57fa\u790e\u63a7\u9664\u7b49\u306e\u7279\u4f8b\u3092\u7e54\u308a\u8fbc\u3093\u3060\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u6848\u306e\u4fee\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u4ee4\u548c\uff17\u5e74\u5206\u30fb\u4ee4\u548c\uff18\u5e74\u5206\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d655\u4e07\u5186\u4ee5\u4e0b\u306b\uff14\u6bb5\u968e\u3067\u52a0\u7b97\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-178\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u57fa\u790e\u63a7\u9664\u7b49\u306e\u7279\u4f8b\u3092\u7e54\u308a\u8fbc\u3093\u3060\u7a0e\u5236\u6539\u6b63\u95a2\u9023\u6cd5\u6848\u306e\u4fee\u6b63\u6848\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u4ee4\u548c\uff17\u5e74\u5206\u30fb\u4ee4\u548c\uff18\u5e74\u5206\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d655\u4e07\u5186\u4ee5\u4e0b\u306b\uff14\u6bb5\u968e\u3067\u52a0\u7b97\uff5e<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff12\u3011\u3000\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p><strong>\u3010\uff11\u3011<\/strong>\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u304c\u3001\u305d\u306e\u65bd\u884c\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u3067\u3042\u308b\u3002\u3088\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff17\u5e7411\u6708\u307e\u3067\u306e\u7d66\u4e0e\u53ca\u3073\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u306f\u751f\u3058\u306a\u3044\u3002<\/span>\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3044\u3066\u6539\u6b63\u306e\u5185\u5bb9\u3092\u53cd\u6620\u3059\u308b\u306e\u306f\u3001\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u304b\u3089\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff13\u3011\u3000\u4ee4\u548c\uff17\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5f79\u54e1\u53ca\u3073\u5f93\u696d\u54e1\uff08\u4ee5\u4e0b\u300c\u5f93\u696d\u54e1\u7b49\u300d\u3068\u3044\u3046\uff09\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u53ca\u3073\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u6539\u6b63\u306b\u3088\u308a\u3001<span style=\"text-decoration: underline;\">\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u89aa\u65cf\u7b49\u304c\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u8a72\u5f53\u3059\u308b\u89aa\u65cf\u7b49\u304c\u3044\u308b\u5f93\u696d\u54e1\u7b49\u304b\u3089\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000<span style=\"text-decoration: underline;\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5f93\u696d\u54e1\u7b49\u304c\u3044\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u9069\u7528\u3092\u53d7\u3051\u308b\u5f93\u696d\u54e1\u7b49\u304b\u3089\u300c<span style=\"color: #b22222;\">\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/span>\u300d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\uff08\u6240\u6cd5195\u306e\uff13\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u53ca\u3073\u57fa\u790e\u63a7\u9664\u984d\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7b49\u3092\u9069\u7528\u3057\u3066\u5e74\u672b\u8abf\u6574\u306e\u8a08\u7b97\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span> \u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u914d\u5076\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u306b\u6539\u6b63\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b\u304b\u3001\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u5185\u5bb9\u306f\u6b63\u3057\u3044\u304b\u7b49\u306e\u78ba\u8a8d\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306f\u3001\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u53ca\u3073\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u306e\u517c\u7528\u69d8\u5f0f\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u4ee4\u548c\uff17\u5e74\uff16\u6708\u672b\u9803\u63b2\u8f09\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u73fe\u5728\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u4ee4\u548c\uff17\u5e74\u5206\u306e\u5404\u7a2e\u69d8\u5f0f\u306b\u306f\u3001\u6539\u6b63\u5f8c\u306e\u5185\u5bb9\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u6539\u6b63\u5f8c\u306e\u69d8\u5f0f\u306f\u3001\u4ee4\u548c\uff17\u5e74\uff16\u6708\u672b\u9803\u304b\u3089\u9806\u6b21\u63b2\u8f09\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff14\u3011\u3000\u4ee4\u548c\uff18\u5e74\u5206\u4ee5\u5f8c\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u4ee4\u548c\uff18\u5e74\u5206\u4ee5\u5f8c\u306e\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3051\u308b\u7559\u610f\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u5f93\u696d\u54e1\u7b49\u304b\u3089\u63d0\u51fa\u3092\u53d7\u3051\u305f\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u3001<span style=\"color: #b22222;\">\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf<\/span>\u306e\u8a18\u8f09\u304c\u6b63\u3057\u304f\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u6539\u6b63\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u4ee4\u548c\uff18\u5e74\u5206\u3000\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\uff09\u306b\u57fa\u3065\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3001\u4ee4\u548c\uff17\u5e74\uff18\u6708\u672b\u9803\u63b2\u8f09\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u306b\u4f34\u3044\u3001<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff18\u5e74\u5206\u4ee5\u5f8c\u306e\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u3092\u8a18\u8f09<\/span>\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u6240\u6cd5194\u2460\u4e94\uff09\u3002\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u3068\u306f\u3001\u6b21\u306e<span style=\"color: #800080;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #800080;\">\u2461<\/span>\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3092\u3044\u3046\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u56db\u306e\u4e94\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:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u5c45\u4f4f\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\uff08\u91cc\u5b50\u3092\u542b\u307f\u3001\u914d\u5076\u8005\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u53ca\u3073\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3092\u9664\u304f\uff09\u306e\u3046\u3061\u3001\u5e74\u9f6219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\uff1a\u89aa\u65cf\u306e\u7bc4\u56f2\u3011<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=7\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268682 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-1.png\" alt=\"\" width=\"1372\" height=\"812\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-1.png 1372w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-1-300x178.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-1-1024x606.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-1-768x455.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-1-600x355.png 600w\" sizes=\"(max-width: 1372px) 100vw, 1372px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025004-025.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\uff17\u9801<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u304b\u3089\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u305f\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u3088\u308a\u6c42\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff18\u5e74\u5206\u4ee5\u5f8c\u306b\u304a\u3051\u308b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u53ca\u3073\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u89aa\u65cf\u306e\u6570\u306b\u57fa\u3065\u3044\u3066\u7b97\u5b9a<\/span>\u3059\u308b\uff08\u6240\u6cd5185\u2460\u3001186\u2460\u2461\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268689\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1.png\" alt=\"\" width=\"1158\" height=\"252\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1.png 1158w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1-300x65.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1-1024x223.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1-768x167.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/05\/kisokojoryui1-2-1-600x131.png 600w\" sizes=\"(max-width: 1158px) 100vw, 1158px\" \/><\/a><\/p>\n<p><strong>\u3000<\/strong><br \/>\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6240\u6cd586\u2460\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd586\u6761\uff11\u9805<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u672c\u7a3f\u3067\u306f\u3001\u7d66\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u95a2\u9023\u3059\u308b\u5404\u7533\u544a\u66f8\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u53ca\u3073\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u898b\u76f4\u3057\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u304c\u884c\u308f\u308c\u305f\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002\u3088\u3063\u3066\u3001\u4ee4\u548c\uff17\u5e7412\u6708\u4ee5\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u308b\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":[370,189,177,167,179,289],"tags":[702,465,2349,303],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 14:05:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268681"}],"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=268681"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/268681\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=268681"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=268681"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=268681"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=268681"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=268681"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}