{"id":268896,"date":"2025-06-12T10:18:55","date_gmt":"2025-06-12T01:18:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268896"},"modified":"2025-06-11T11:00:58","modified_gmt":"2025-06-11T02:00:58","slug":"tax-article-612","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-612\/","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\u7b2c69\u56de\u3011\u300c\u907a\u7559\u5206\u306e\u554f\u984c\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\u7b2c69\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u907a\u7559\u5206\u306e\u554f\u984c\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>\u897f\u7530\u3000\u5c1a\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f0fff0; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\u306f\u3001\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u884c\u3046\uff38\u793e\uff08\u975e\u4e0a\u5834\uff09\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3059\u3002\uff38\u793e\u306e\u682a\u5f0f\u306f\u79c1\u304c100\uff05\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u79c1\u306b\u306f\u3001\u914d\u5076\u8005\u306f\u3044\u307e\u305b\u3093\u304c\u3001\u9577\u7537\uff21\u3068\u6b21\u7537\uff22\u306e\uff12\u4eba\u306e\u5b50\u4f9b\u304c\u3044\u307e\u3059\u3002\uff21\u306f\u81ea\u5206\u3067\u8d77\u696d\u3057\u305f\uff39\u793e\u3092\u55b6\u3093\u3067\u304a\u308a\u3001\uff39\u793e\u306e\u696d\u7e3e\u306f\u3068\u3066\u3082\u597d\u8abf\u3067\u3059\u3002\uff21\u306f\u79c1\u4ee5\u4e0a\u306b\u5341\u5206\u306a\u8ca1\u7523\u3092\u6240\u6709\u3057\u3066\u304a\u308a\u3001\u79c1\u306b\u76f8\u7d9a\u304c\u8d77\u304d\u305f\u5834\u5408\u306b\u3082\u907a\u7523\u3092\u53d7\u3051\u53d6\u308b\u3064\u3082\u308a\u306f\u306a\u3044\u3068\u8a00\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c06\u6765\u7684\u306b\uff38\u793e\u306e\u7d4c\u55b6\u306f\uff22\u306b\u4efb\u305b\u3001\u79c1\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u90e8\u3092\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\uff3a\u306b\u5bc4\u9644\u3057\u3066\u793e\u4f1a\u8ca2\u732e\u6d3b\u52d5\u306b\u6d3b\u7528\u3057\u3001\u6b8b\u308a\u3092\u5168\u3066\uff22\u306b\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u308d\u305d\u308d\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u3088\u3046\u3068\u601d\u3044\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3057\u305f\u3068\u3053\u308d\u3001\u305d\u306e\u3088\u3046\u306a\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3068\u907a\u7559\u5206\u306e\u554f\u984c\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u4e8b\u524d\u306e\u5bfe\u7b56\u3092\u8003\u3048\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3044\u3068\u30a2\u30c9\u30d0\u30a4\u30b9\u3055\u308c\u307e\u3057\u305f\u3002\u907a\u7559\u5206\u306e\u554f\u984c\u3068\u306f\u3069\u3046\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u304b\u3002\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268897 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-1.png\" alt=\"\" width=\"988\" height=\"543\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-1.png 988w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-1-300x165.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-1-768x422.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-1-600x330.png 600w\" sizes=\"(max-width: 988px) 100vw, 988px\" \/><\/a><br \/>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<ul>\n<li>\uff21\u306b\u4f55\u3089\u8ca1\u7523\u3092\u6b8b\u3055\u306a\u3044\u65e8\u306e\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3057\u305f\u5834\u5408\u306b\u306f\u3001\uff21\u306e\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u76f8\u7d9a\u767a\u751f\u5f8c\u306b\uff21\u304b\u3089\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\uff22\u53ca\u3073\uff3a\u306f\uff21\u306b\u5bfe\u3057\u3066\u4fb5\u5bb3\u984d\u3092\u91d1\u92ad\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/li>\n<li>\u76f8\u7d9a\u5f8c\u306b\u4e89\u3044\u304c\u8d77\u304d\u306a\u3044\u3088\u3046\u306b\u3001\uff21\u306b\u907a\u7559\u5206\u653e\u68c4\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3082\u3089\u3046\u306a\u3069\u306e\u5bfe\u7b56\u3092\u884c\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\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\u907a\u7559\u5206\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u907a\u7559\u5206\u3068\u306f\u3001\u5144\u5f1f\u59c9\u59b9\u4ee5\u5916\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u6700\u4f4e\u9650\u4fdd\u8a3c\u3055\u308c\u305f\u300c\u76f8\u7d9a\u8ca1\u7523\u306e\u53d6\u308a\u5206\u300d\u3092\u3044\u3044\u307e\u3059\u3002\u76f8\u7d9a\u6642\u70b9\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u751f\u524d\u306b\u8d08\u4e0e\u3057\u305f\u4e00\u5b9a\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u5408\u8a08\u3057\u3066\u3001\u907a\u7559\u5206\u306e\u57fa\u3068\u306a\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3001\u907a\u7559\u5206\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u306e\u8ca1\u7523\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u76f8\u7d9a\u4eba\u306f\u3001\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3057\u305f\u76f8\u624b\u306b\u5bfe\u3057\u3066\u300c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u304c\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u53d7\u907a\u8005\u3001\u53d7\u8d08\u8005\u306e\u9806\u306b\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u3092\u91d1\u92ad\u3067\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u6a29\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u306e\u4e8b\u5b9f\u3068\u81ea\u5206\u306e\u907a\u7559\u5206\u304c\u4fb5\u5bb3\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u3001\u3042\u308b\u3044\u306f\u3001\u305d\u308c\u3089\u3092\u77e5\u3089\u306a\u304f\u3066\u3082\u76f8\u7d9a\u958b\u59cb\u306e\u65e5\u304b\u308910\u5e74\u3092\u904e\u304e\u308b\u307e\u3067\u306b\u884c\u4f7f\u3057\u306a\u3051\u308c\u3070\u3001\u6642\u52b9\u3067\u6d88\u6ec5\u3057\u307e\u3059\uff08\u6c111042\uff5e1049\uff09\u3002<\/p>\n<p>\u907a\u7559\u5206\u306e\u5236\u5ea6\u3084\u4fb5\u5bb3\u984d\u306e\u7b97\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c45\u56de\u3011\u300c\u907a\u8a00\u66f8\u306e\u52b9\u529b\u3068\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u907a\u7559\u5206\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d\" href=\"https:\/\/tinyurl.com\/2dkvanwe\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c45\u56de\u3011\u300c\u907a\u8a00\u66f8\u306e\u52b9\u529b\u3068\u907a\u7523\u5206\u5272\u5354\u8b70\u3001\u907a\u7559\u5206\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff12\uff3d\u3000\u907a\u7559\u5206\u5bfe\u7b56<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e3b\u306a\u5bfe\u7b56\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u907a\u7559\u5206\u306e\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u907a\u7559\u5206\u306e\u653e\u68c4\uff08\u6c111049\uff09\u3084\u4e2d\u5c0f\u4f01\u696d\u306b\u304a\u3051\u308b\u7d4c\u55b6\u306e\u627f\u7d99\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u907a\u7559\u5206\u306b\u95a2\u3059\u308b\u6c11\u6cd5\u306e\u7279\u4f8b\uff08\u9664\u5916\u5408\u610f\u30fb\u56fa\u5b9a\u5408\u610f\uff09\u306b\u3088\u308a\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u3092\u7121\u304f\u3059\u3001\u307e\u305f\u306f\u6e1b\u3089\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268936\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1.png\" alt=\"\" width=\"1384\" height=\"2119\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1.png 1384w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1-196x300.png 196w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1-669x1024.png 669w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1-768x1176.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1-1003x1536.png 1003w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1-1338x2048.png 1338w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/06\/jigyousyoukei69-2-1-600x919.png 600w\" sizes=\"(max-width: 1384px) 100vw, 1384px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u305d\u306e\u4ed6\u306e\u5bfe\u7b56<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u751f\u524d\u8d08\u4e0e<\/h4>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u3078\u306e\u8d08\u4e0e\u306f\u3001\u8d08\u4e0e\u3059\u308b\u5074\u3068\u3055\u308c\u308b\u5074\u306e\u53cc\u65b9\u304c\u907a\u7559\u5206\u6a29\u5229\u8005\u306b\u640d\u5bb3\u3092\u52a0\u3048\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u884c\u3046\u3082\u306e\u3067\u306a\u3044\u9650\u308a\u3001\uff11\u5e74\u7d4c\u3066\u3070\u907a\u7559\u5206\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u65e9\u3081\u306b\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u7b49\u3078\u306e\u5bc4\u9644\u3092\u884c\u3046\u3001\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u4ee5\u5916\u306e\u5b6b\u7b49\u3078\u8d08\u4e0e\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u990a\u5b50\u7e01\u7d44<\/h4>\n<p>\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u3092\u5897\u3084\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\uff11\u4eba\u3042\u305f\u308a\u306e\u907a\u7559\u5206\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u990a\u5b50\u306b\u3082\u907a\u7559\u5206\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u990a\u5b50\u304c\u907a\u7559\u5206\u3092\u4e3b\u5f35\u3057\u305f\u308a\u3001\u5b9f\u5b50\u304c\u990a\u5b50\u7e01\u7d44\u3092\u7121\u52b9\u3068\u3057\u3066\u8a34\u3048\u308b\u306a\u3069\u3001\u4e89\u3044\u306e\u7a2e\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u751f\u547d\u4fdd\u967a\u91d1\u306e\u6d3b\u7528<\/h4>\n<p>\u751f\u547d\u4fdd\u967a\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u3067\u306f\u306a\u304f\u3001\u539f\u5247\u3068\u3057\u3066\u7279\u5225\u53d7\u76ca\u306b\u3082\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u3001\u591a\u984d\u306e\u751f\u547d\u4fdd\u967a\u91d1\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u5171\u540c\u76f8\u7d9a\u4eba\u9593\u3067\u8457\u3057\u3044\u4e0d\u516c\u5e73\u304c\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u53d7\u76ca\u306b\u6e96\u3058\u305f\u53d6\u308a\u6271\u3044\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2463\u3000\u6b7b\u4ea1\u9000\u8077\u91d1\u306e\u6d3b\u7528<\/h4>\n<p>\u6b7b\u4ea1\u9000\u8077\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u4f1a\u793e\u306e\u9000\u8077\u91d1\u898f\u7a0b\u3092\u4f5c\u6210\u3057\u3066\u3001\u53d7\u53d6\u4eba\u3092\u6c7a\u3081\u3066\u304a\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u9000\u8077\u91d1\u306e\u652f\u6255\u306b\u3088\u308a\u4f1a\u793e\u306e\u682a\u5f0f\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u52b9\u679c\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u3054\u8cea\u554f\u306e\u5834\u5408\u3001\uff21\u304c\u7236\u89aa\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3064\u3082\u308a\u304c\u306a\u3044\u3068\u8a00\u3063\u3066\u3044\u308b\u304b\u3089\u3068\u3044\u3063\u3066\uff21\u306e\u907a\u7559\u5206\u3092\u4fb5\u5bb3\u3059\u308b\u907a\u8a00\u66f8\u3092\u6b8b\u3057\u305f\u5834\u5408\u3001\u4f8b\u3048\u3070\uff21\u306e\u8ca1\u7523\u72b6\u6cc1\u304c\u60aa\u5316\u3059\u308b\u3001\uff21\u304c\u5148\u306b\u4ea1\u304f\u306a\u308a\u305d\u306e\u5b50\u304c\u4ee3\u8972\u76f8\u7d9a\u4eba\u306b\u306a\u308b\u306a\u3069\u3001\u306e\u3061\u306b\u72b6\u6cc1\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306b\u306f\u3001\uff21\u307e\u305f\u306f\uff21\u306e\u4ee3\u8972\u76f8\u7d9a\u4eba\u304b\u3089\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\uff21\u3068\uff22\u306e\u907a\u7559\u5206\u5272\u5408\u306f\u305d\u308c\u305e\u308c\uff11\/\uff12\u00d7\uff11\/\uff12\uff1d\uff11\/\uff14\u3067\u3059\u306e\u3067\u3001\u907a\u7559\u5206\u7b97\u5b9a\u57fa\u790e\u8ca1\u7523\u304c12\u5104\u5186\u306e\u5834\u5408\u3001\uff21\u3068\uff22\u306e\u907a\u7559\u5206\u306f\u5404\uff13\u5104\u5186\u306b\u306a\u308a\u307e\u3059\u3002\uff21\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u907a\u8a00\u66f8\u306b\u7279\u306b\u6307\u5b9a\u304c\u7121\u3051\u308c\u3070\u3001\uff22\u3068\uff3a\u306f\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u3001\uff21\u306b\u5bfe\u3057\u3066\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\uff13\u5104\u5186\u3092\u73fe\u91d1\u3067\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306f\u3001\u91d1\u92ad\u3067\u652f\u6255\u3044\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u73fe\u9810\u91d1\u3084\u76f8\u7d9a\u4eba\u56fa\u6709\u306e\u9810\u8caf\u91d1\u3067\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4e0d\u52d5\u7523\u3084\u682a\u5f0f\u3092\u58f2\u5374\u3057\u3066\u8cc7\u91d1\u3092\u637b\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u8acb\u6c42\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u3001\uff21\u306b\u907a\u7559\u5206\u653e\u68c4\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3084\u3001\uff38\u793e\u306e\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u751f\u524d\u306b\uff22\u306b\u8d08\u4e0e\u3092\u884c\u3063\u3066\u9664\u5916\u5408\u610f\u3084\u56fa\u5b9a\u5408\u610f\u306e\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u304a\u304f\u3053\u3068\u3001\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3078\u306e\u5bc4\u9644\u3092\u65e9\u3081\u306b\u884c\u3046\u3053\u3068\u306a\u3069\u306e\u5bfe\u7b56\u3092\u691c\u8a0e\u3057\u3066\u304a\u304b\u308c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u5177\u4f53\u7684\u306a\u5bfe\u7b56\u306b\u3064\u3044\u3066\u306f\u3001\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u5b9f\u884c\u3055\u308c\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 \/>\nNPO\u6cd5\u30fb\u30fb\u30fb\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u4fc3\u9032\u6cd5<br \/>\n\u8a8d\u5b9a\u6cd5\u30fb\u30fb\u30fb\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u306e\u8a8d\u5b9a\u7b49\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<\/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    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