{"id":270021,"date":"2025-09-11T10:17:56","date_gmt":"2025-09-11T01:17:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270021"},"modified":"2025-09-11T10:19:26","modified_gmt":"2025-09-11T01:19:26","slug":"property-article-158","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-158\/","title":{"rendered":"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c58\u56de\u3011\u300c\u3014\u7b2c\uff15\u8868\u3015\u5b50\u6cd5\u4eba\u304b\u3089\u89aa\u6cd5\u4eba\u306b\u571f\u5730\u3092\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\uff31\uff06\uff21<\/span>\u3067\u308f\u304b\u308b<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 20px; color: #20b2aa;\"> \u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009<\/span>\u975e\u4e0a\u5834\u682a\u5f0f<span style=\"font-size: 18px;\">\u306e<\/span>\u8a55\u4fa1<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c58\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3014\u7b2c\uff15\u8868\u3015\u5b50\u6cd5\u4eba\u304b\u3089\u89aa\u6cd5\u4eba\u306b\u571f\u5730\u3092\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306e<br \/>\n\u682a\u5f0f\u306e\u4fa1\u984d\u306e\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u67f4\u7530\u3000\u5065\u6b21<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #006400;\"><strong>\uff31<\/strong><\/span><\/h4>\n<p>\u7d4c\u55b6\u8005\u7532\u306f\u3001\u662d\u548c50\u5e74\u304b\u3089\u4e0d\u52d5\u7523\u8ca9\u58f2\u696d\u53ca\u3073\u8cc3\u8cb8\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u7532\u793e\u306e\u682a\u5f0f\u3092100\uff05\u6240\u6709\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u5e73\u621024\u5e74\uff13\u6708\uff11\u65e5\u306b\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u4e59\u793e\u3092\u8a2d\u7acb\u3057\u3001\u7532\u793e\u3092\u5b8c\u5168\u5b50\u6cd5\u4eba\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7532\u793e\u306e\uff21\u99d0\u8eca\u5834\uff08\u5e33\u7c3f\u4fa1\u984d\uff12\u5104\u5186\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff18\u5104\u5186\u3001\u6642\u4fa110\u5104\u5186\uff09\u3092\u4e59\u793e\u306b\u79fb\u8ee2\u3057\u3088\u3046\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-270025\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-1.png\" alt=\"\" width=\"450\" height=\"338\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-1.png 784w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-1-300x225.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-1-768x576.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-1-600x450.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-3-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-3-1024x103.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-3-768x77.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-3-600x60.png 600w\" sizes=\"(max-width: 1243px) 100vw, 1243px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5e33\u7c3f\u4fa1\u984d\uff12\u5104\u5186\u3067\u8b72\u6e21\u3059\u308b\u65b9\u6cd5<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7532\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270028\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4.png\" alt=\"\" width=\"1242\" height=\"181\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4.png 1242w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4-300x44.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4-1024x149.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4-768x112.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-4-600x87.png 600w\" sizes=\"(max-width: 1242px) 100vw, 1242px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u4e59\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270029\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5.png\" alt=\"\" width=\"1242\" height=\"180\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5.png 1242w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5-300x43.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5-1024x148.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5-768x111.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-5-600x87.png 600w\" sizes=\"(max-width: 1242px) 100vw, 1242px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u9069\u683c\u73fe\u7269\u5206\u914d\u3067\u79fb\u8ee2\u3059\u308b\u65b9\u6cd5\uff08\u539f\u8cc7\u306f\u5229\u76ca\u5270\u4f59\u91d1\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7532\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270030\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6.png\" alt=\"\" width=\"1229\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6.png 1229w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6-300x30.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6-1024x102.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6-768x77.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-6-600x60.png 600w\" sizes=\"(max-width: 1229px) 100vw, 1229px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u4e59\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270031\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7.png\" alt=\"\" width=\"1382\" height=\"178\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7.png 1382w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7-300x39.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7-1024x132.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7-768x99.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-7-600x77.png 600w\" sizes=\"(max-width: 1382px) 100vw, 1382px\" 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decoding=\"async\" class=\"alignnone size-full wp-image-270050\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2.png\" alt=\"\" width=\"1312\" height=\"2224\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2.png 1312w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2-177x300.png 177w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2-604x1024.png 604w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2-768x1302.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2-906x1536.png 906w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2-1208x2048.png 1208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-8-2-600x1017.png 600w\" sizes=\"(max-width: 1312px) 100vw, 1312px\" \/><\/a><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #66cdaa;\">\u00a0\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u306e\u6642\u4fa110\u5104\u5186\u3067\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u7532\u793e\u53ca\u3073\u4e59\u793e\u306e\u53d6\u6271\u3044\u306f\u3001\u305d\u308c\u305e\u308c\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7532\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270033\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9.png\" alt=\"\" width=\"1320\" height=\"743\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9.png 1320w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9-300x169.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9-1024x576.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9-768x432.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-9-600x338.png 600w\" sizes=\"(max-width: 1320px) 100vw, 1320px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u4e59\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270034\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10.png\" alt=\"\" width=\"1310\" height=\"462\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10.png 1310w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10-300x106.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10-1024x361.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10-768x271.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-10-600x212.png 600w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u9593\u306e\u5bc4\u9644\u91d1\u3068\u53d7\u8d08\u76ca\u304c\u3042\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u5185\u56fd\u6cd5\u4eba\u304c\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u9650\u308b\uff09\u304c\u3042\u308b\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u305f\u53d7\u8d08\u76ca\u306e\u984d\u306f\u3001\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u5185\u56fd\u6cd5\u4eba\u304c\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\uff08\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u9650\u308b\uff09\u304c\u3042\u308b\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u652f\u51fa\u3057\u305f\u5bc4\u9644\u91d1\u306e\u984d\u306f\u3001\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u53d6\u6271\u3044\u306f\u3001\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u500b\u4eba\u682a\u4e3b\u304c\u652f\u914d\u3057\u3066\u3044\u308b\u5144\u5f1f\u4f1a\u793e\u95a2\u4fc2\u306e\u5bc4\u9644\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u53d7\u8d08\u76ca\u300d\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u3082\u306e\u3068\u300c\u5bc4\u9644\u91d1\u300d\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u3082\u306e\u306e\u4e21\u65b9\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u53ca\u3073\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u53d6\u6271\u3044\u304c\u3042\u308a\u307e\u3059\uff08\u6cd5\u6cd525\u306e\uff12\u300137\u2461\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5b50\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u7d14\u8cc7\u7523\u304c\u5897\u6e1b\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5b50\u6cd5\u4eba\u682a\u5f0f\u306b\u3064\u3044\u3066\u5e33\u7c3f\u4fa1\u984d\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3059\u306a\u308f\u3061\u3001\u5b50\u6cd5\u4eba\u304c\u53d7\u8d08\u76ca\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u76ca\u91d1\u4e0d\u7b97\u5165\u3067\u3082\u7d14\u8cc7\u7523\u306f\u5897\u52a0\u3057\u3001\u5b50\u6cd5\u4eba\u304c\u5bc4\u9644\u91d1\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3067\u3082\u3001\u7d14\u8cc7\u7523\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u3053\u306e\u7d14\u8cc7\u7523\u306e\u5909\u52d5\u306f\u3001\u305d\u306e\u5b50\u6cd5\u4eba\u682a\u5f0f\u3092\u4fdd\u6709\u3059\u308b\u89aa\u6cd5\u4eba\u306e\u5b50\u6cd5\u4eba\u682a\u5f0f\u7c3f\u4fa1\u306b\u53cd\u6620\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u308a\u3001\u3053\u306e\u89aa\u6cd5\u4eba\u306e\u5b50\u6cd5\u4eba\u682a\u5f0f\u7c3f\u4fa1\u306e\u4fee\u6b63\u3092\u300c\u5bc4\u9644\u4fee\u6b63\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5b50\u6cd5\u4eba\u3067\u5bc4\u9644\u4fee\u6b63\u4e8b\u7531\uff08\u76ca\u91d1\u4e0d\u7b97\u5165\u306e\u53d7\u8d08\u76ca\u53c8\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5bc4\u9644\u91d1\uff09\u304c\u751f\u3058\u305f\u3068\u304d\u3001\u89aa\u6cd5\u4eba\u306f\u6b21\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u308a\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u7c3f\u4fa1\u3092\u4fee\u6b63\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270035\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11.png\" alt=\"\" width=\"1280\" height=\"279\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11.png 1280w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11-300x65.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11-1024x223.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11-768x167.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-11-600x131.png 600w\" sizes=\"(max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u7c3f\u4fa1\u304c\u3001\u5b50\u6cd5\u4eba\u306e\u7d14\u8cc7\u7523\u306e\u5b9f\u969b\u306e\u5897\u6e1b\u306b\u5bfe\u5fdc\u3059\u308b\u3088\u3046\u306b\u4fee\u6b63\u3055\u308c\u307e\u3059\uff08\u6cd5\u4ee4\uff19\u4e03\uff09\u3002\u3053\u306e\u5bc4\u9644\u4fee\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u4e0a\u3001\u5225\u8868\u4e94\uff08\u4e00\uff09\u306e\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u306b\u304a\u3044\u3066\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u5897\u6e1b\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\u306e\u5e33\u7c3f\u4fa1\u984d\uff12\u5104\u5186\u3067\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u7532\u793e\u53ca\u3073\u4e59\u793e\u306e\u53d6\u6271\u3044\u306f\u3001\u305d\u308c\u305e\u308c\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u5b9f\u969b\u306b\u5e33\u7c3f\u4fa1\u984d\u3067\u8b72\u6e21\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6642\u4fa1\u3067\u8ab2\u7a0e\u6240\u5f97\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3044\u3063\u305f\u3093\u7532\u793e\u306b\u304a\u3044\u3066\u306f\u8b72\u6e21\u76ca\uff18\u5104\u5186\uff0810\u5104\u5186\uff0d\uff12\u5104\u5186\uff09\u306f\u8a8d\u8b58\u3057\u305f\u4e0a\u3067\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2460<\/strong><\/span>\u3068\u306e\u9055\u3044\u306f\u3001\u7532\u793e\u3067\u5bc4\u9644\u91d1\u304c\u4e59\u793e\u3067\u53d7\u8d08\u76ca\u304c\u305d\u308c\u305e\u308c\u8a8d\u8b58\u3055\u308c\u3001\u89aa\u6cd5\u4eba\u3067\u3042\u308b\u4e59\u793e\u306b\u304a\u3044\u3066\u5b50\u6cd5\u4eba\u3067\u3042\u308b\u7532\u793e\u682a\u5f0f\u306e\u5bc4\u9644\u4fee\u6b63\u304c\u751f\u3058\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7532\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270036\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12.png\" alt=\"\" width=\"1312\" height=\"740\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12.png 1312w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12-300x169.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12-1024x578.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12-768x433.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-12-600x338.png 600w\" sizes=\"(max-width: 1312px) 100vw, 1312px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u4e59\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270051\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2.png\" alt=\"\" width=\"1306\" height=\"734\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2.png 1306w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2-300x169.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2-1024x576.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2-768x432.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-13-2-600x337.png 600w\" sizes=\"(max-width: 1306px) 100vw, 1306px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308b\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u901a\u5e38\u306e\u73fe\u7269\u5206\u914d\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8cc7\u7523\u306f\u6642\u4fa1\u3067\u8b72\u6e21\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u8b72\u6e21\u76ca\u304c\u3042\u308c\u3070\u6cd5\u4eba\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff15\u2460\u2461\uff09\u3002\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u5834\u5408\u306b\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u3067\u8b72\u6e21\u304c\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u6642\u4fa1\u8b72\u6e21\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u305b\u3093\u3002\u300c\u9069\u683c\u73fe\u7269\u5206\u914d\u300d\u3068\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u3092\u73fe\u7269\u5206\u914d\u6cd5\u4eba\uff08\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u305d\u306e\u6709\u3059\u308b\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u884c\u3063\u305f\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\uff09\u3068\u3059\u308b\u73fe\u7269\u5206\u914d\u306e\u3046\u3061\u3001\u305d\u306e\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u308b\u8005\u304c\u305d\u306e\u73fe\u7269\u5206\u914d\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5f53\u8a72\u5185\u56fd\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5185\u56fd\u6cd5\u4eba\uff08\u666e\u901a\u6cd5\u4eba\u53c8\u306f\u5354\u540c\u7d44\u5408\u7b49\u306b\u9650\u308a\u307e\u3059\uff09\u306e\u307f\u3067\u3042\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u5341\u4e94\u300162\u306e\uff15\u2462\uff09\u3002<\/p>\n<p>\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5b50\u6cd5\u4eba\u304b\u3089\u89aa\u6cd5\u4eba\u306b\u73fe\u7269\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u5074\u306b\u304a\u3044\u3066\u306f\u3001\u79fb\u8ee2\u8cc7\u7523\u306f\u5e33\u7c3f\u4fa1\u984d\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u8b72\u6e21\u76ca\u30fb\u8b72\u6e21\u640d\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u8cc7\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u6cd5\u4eba\uff08\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\uff09\u5074\u3067\u306f\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u5168\u984d\u76ca\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\uff08\u6cd5\u6cd562\u306e\uff15\u2463\uff09\u3002\u672c\u554f\u2462\u306e\u9069\u683c\u73fe\u7269\u5206\u914d\u3067\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306e\u7532\u793e\u53ca\u3073\u4e59\u793e\u306e\u53d6\u6271\u3044\u306f\u3001\u305d\u308c\u305e\u308c\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u7532\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270038\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14.png\" alt=\"\" width=\"1307\" height=\"404\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14.png 1307w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14-300x93.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14-1024x317.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14-768x237.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-14-600x185.png 600w\" sizes=\"(max-width: 1307px) 100vw, 1307px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u4e59\u793e\u3011<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270039\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15.png\" alt=\"\" width=\"1443\" height=\"737\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15.png 1443w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15-300x153.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15-1024x523.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15-768x392.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-15-600x306.png 600w\" sizes=\"(max-width: 1443px) 100vw, 1443px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u682a\u5f0f\u4fa1\u984d\u306e\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\uff08\u51fa\u8cc7\uff09\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u3054\u3068\u306b\u682a\u5f0f\u4fa1\u984d\u306e\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\u3092\u307e\u3068\u3081\u308b\u3068\u4e0b\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u7b2c\uff12\u8868\u3000\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306e\u5224\u5b9a\u306e\u660e\u7d30\u66f8<\/strong><\/h4>\n<p>\u5b50\u6cd5\u4eba\u304b\u3089\u306e\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u3088\u308a\u3001\u7532\u793e\u53ca\u3073\u4e59\u793e\u304c\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u53c8\u306f\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001<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\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054189<\/a>\u306e\u306a\u304a\u66f8\u304d\u306e\u9069\u7528\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\uff31\uff06\uff21\u3067\u308f\u304b\u308b\u3008\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3009\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3000\u3010\u7b2c57\u56de\u3011\u300c\u3014\u7b2c\uff15\u8868\u3015\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u5916\u3057\u3092\u884c\u3046\u5834\u5408\u306e\u7559\u610f\u70b9\u300d\uff0d\u4ee4\u548c\uff17\u5e74\uff16\u670819\u65e5\u306e\u6771\u4eac\u9ad8\u88c1\u306b\u304a\u3051\u308b\u7dcf\u5247\uff16\u9805\u306e\u9069\u7528\u306e\u8003\u5bdf\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/property-article-157\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\uff08\u7b2c57\u56de\uff09\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u6642\u671f\u524d\u306b\u304a\u3044\u3066\u5408\u7406\u7684\u306a\u7406\u7531\u3082\u306a\u304f\u8a55\u4fa1\u4f1a\u793e\u306e\u8cc7\u7523\u69cb\u6210\u306b\u5909\u52d5\u304c\u3042\u308a\u3001\u305d\u306e\u5909\u52d5\u304c\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u53c8\u306f\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u8a55\u4fa1\u4f1a\u793e\u3068\u5224\u5b9a\u3055\u308c\u308b\u3053\u3068\u3092\u514d\u308c\u308b\u305f\u3081\u306e\u3082\u306e\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5909\u52d5\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u5f53\u8a72\u5224\u5b9a\u3092\u884c\u3046\u3082\u306e\u3068\u3055\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\/sisan\/hyoka_new\/08\/05.htm#a-189\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054189<\/a>\u306a\u304a\u66f8\u304d\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5408\u7406\u7684\u306a\u7406\u7531\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\uff21\u99d0\u8eca\u5834\u306e\u79fb\u8ee2\u524d\u306b\u304a\u3044\u3066\u7532\u793e\u304c\u571f\u5730\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u3001\u4e59\u793e\u304c\u682a\u5f0f\u7b49\u4fdd\u6709\u7279\u5b9a\u4f1a\u793e\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u5408\u7406\u7684\u306a\u7406\u7531\u306e\u6709\u7121\u304c\u8ab2\u7a0e\u5f53\u5c40\u306b\u6ce8\u8996\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u7b2c\uff14\u8868\u3000\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u7b49\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/strong><\/h4>\n<p>\u4e0b\u8a18\u306e\u914d\u5f53\u91d1\u984d\u3001\u5229\u76ca\u91d1\u984d\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/901227\/01_r06.pdf#page=5\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270040\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-16.png\" alt=\"\" width=\"1495\" height=\"1077\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-16.png 1495w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-16-300x216.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-16-1024x738.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-16-768x553.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-16-600x432.png 600w\" sizes=\"(max-width: 1495px) 100vw, 1495px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff13\u5e74\u9593\u306e\u5e74\u5e73\u5747\u914d\u5f53\u91d1\u984d\u306e\u8a08\u7b97<\/h4>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u306e\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u300c\uff11\u682a\u5f53\u305f\u308a\u306e\u5e74\u914d\u5f53\u91d1\u984d\u24b7\u300d\u306e\u8a08\u7b97\u4e0a\u3001\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u79fb\u8ee2\u3057\u305f\u8cc7\u7523\u306f\u3001\u5e74\u914d\u5f53\u91d1\u306b\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002\u914d\u5f53\u3068\u3057\u3066\u542b\u3081\u308b\u3082\u306e\u306f\u3001\u5c06\u6765\u6bce\u671f\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u901a\u5e38\u3001\u571f\u5730\u306e\u9069\u683c\u73fe\u7269\u5206\u914d\u306f\u3001\u3053\u308c\u306b\u8a72\u5f53\u305b\u305a\u914d\u5f53\u91d1\u984d\u306b\u542b\u3081\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff13\u5e74\u9593\u306e\u5229\u76ca\u91d1\u984d<\/h4>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2460\u2461<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u7532\u793e\u304b\u3089\u4e59\u793e\u3078\uff21\u99d0\u8eca\u5834\u3092\u79fb\u8ee2\u3057\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u571f\u5730\u306e\u8b72\u6e21\u76ca\u306f\u542b\u307e\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8abf\u6574\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4e59\u793e\u304b\u3089\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3057\u305f\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u7532\u793e\u3067\u571f\u5730\u306e\u8b72\u6e21\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u571f\u5730\u306e\u8b72\u6e21\u76ca\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff13\u5e74\u9593\u306e\u5229\u76ca\u91d1\u984d\u306e\u7b97\u5b9a\u306b\u304a\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u306b\u571f\u5730\u306e\u8b72\u6e21\u76ca\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\uff08\u76f4\u524d\u671f\u672b\u4ee5\u524d\uff13\u5e74\u9593\u306e\u9593\u306b\uff21\u99d0\u8eca\u5834\u3092\u7b2c\u4e09\u8005\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\uff09\u306b\u306f\u3001\u3053\u308c\u3092\u9664\u5916\u3059\u308b\u305f\u3081\u306b\u571f\u5730\u306e\u8b72\u6e21\u76ca\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u246b\u6b04\u306e\u300e\u975e\u7d4c\u5e38\u7684\u306a\u5229\u76ca\u91d1\u984d\u300f\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u4e59\u793e\u3067\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u304c\u767a\u751f\u3057\u3066\u304a\u308a\u3001\u246c\u6b04\u306e\u300e\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u300f\u306b\u8a18\u8f09\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u306e\u7591\u554f\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u304a\u3051\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u5168\u4f53\u306e\u81e8\u6642\u5076\u767a\u7684\u306a\u5229\u76ca\u3067\u3042\u308b\u305f\u3081\u3001\u81e8\u6642\u5076\u767a\u7684\u306a\u3082\u306e\u3067\u3042\u308b\u9650\u308a\u3001\u246c\u6b04\u306e\u300e\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u300f\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000\u76f4\u524d\u671f\u672b\uff08\u76f4\u524d\u3005\u671f\u672b\uff09\u306e\u7d14\u8cc7\u7523\u4fa1\u984d<\/h4>\n<p>\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u5225\u8868\u4e94\uff08\u4e00\uff09\u306e\u5dee\u5f15\u5408\u8a08\u984d\u306e\u5dee\u5f15\u7fcc\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u6570\u5024\u3092\u4f7f\u7528\u3057\u3001\u3053\u306e\u91d1\u984d\u306f\u3001\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u5bc4\u9644\u4fee\u6b63\u304c\u884c\u308f\u308c\u305f\u5f8c\u306e\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u306e\u307e\u307e\u305d\u306e\u6570\u5024\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u3082\u305d\u3082\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u9069\u6b63\u306b\u5bc4\u9644\u4fee\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u304b\u306f\u78ba\u8a8d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u901a\u308a\u3001\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u5225\u8868\u4e94\uff08\u4e00\uff09\u306e\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u304b\u3089\u8ee2\u8a18\u3059\u308c\u3070\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25a0\u7b2c\uff15\u8868\u3000\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff09\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/strong><\/h4>\n<p>\u4e0b\u8a18\u306e\u8cc7\u7523\u306e\u90e8\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u53ca\u3073\u5e33\u7c3f\u4fa1\u984d\u3001\u73fe\u7269\u51fa\u8cc7\u7b49\u53d7\u5165\u308c\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u3281\u6b04\u3001\u32ed\u6b04\u306b\u3064\u3044\u3066\u3001\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/901227\/01_r06.pdf#page=6\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270041\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17.png\" alt=\"\" width=\"1610\" height=\"1287\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17.png 1610w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17-300x240.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17-1024x819.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17-768x614.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17-1536x1228.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/hijojokabu58-17-600x480.png 600w\" sizes=\"(max-width: 1610px) 100vw, 1610px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff11\uff09\u3000\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d<\/h4>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2460\u2461\u2462<\/strong><\/span>\u306e\u3044\u305a\u308c\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u4e59\u793e\u304c\u76f4\u524d\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\uff21\u99d0\u8eca\u5834\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u524d\uff13\u5e74\u4ee5\u5185\u306e\u53d6\u5f97\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff18\u5104\u5186\u3067\u306f\u306a\u304f10\u5104\u5186\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u6642\u671f\u524d\uff13\u5e74\u8d85\u306e\u53d6\u5f97\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff18\u5104\u5186\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-185\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054185<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff12\uff09\u3000\u5e33\u7c3f\u4fa1\u984d<\/h4>\n<p>\u4e59\u793e\u304c\u76f4\u524d\u671f\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\uff21\u99d0\u8eca\u5834\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2460\u2461<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\u300110\u5104\u5186\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\uff12\u5104\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"color: #b22222;\"><strong>\u2462<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u5e33\u7c3f\u4fa1\u984d\u3068\u306e\u5dee\u984d\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u6cd5\u4eba\u7a0e\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u3092\u4f5c\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u4eba\u70ba\u7684\u306a\u542b\u307f\u76ca\u306e\u63a7\u9664\u306e\u5236\u9650\u306e\u5b9a\u3081\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-186_2\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054186\uff0d\uff12<\/a>\u306e\u5b9a\u3081\u306b\u3088\u308a\u300c\u73fe\u7269\u51fa\u8cc7\u3001\u5408\u4f75\u3001\u682a\u5f0f\u4ea4\u63db\u3001\u682a\u5f0f\u79fb\u8ee2\u3001\u682a\u5f0f\u4ea4\u4ed8\u300d\u3068\u9650\u5b9a\u5217\u6319\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u683c\u73fe\u7269\u5206\u914d\u306f\u542b\u307e\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u3092\u5b9a\u3081\u305f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff08<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\">\u8a55\u4fa1\u901a\u9054178<\/a>\uff5e<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>\uff09\u3067\u306f\u3001\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u542b\u307f\u76ca\u306e\u63a7\u9664\u5236\u9650\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u542b\u307f\u76ca\u306e\u63a7\u9664\u306e\u4f5c\u51fa\u3092\u76ee\u7684\u3068\u3057\u3066\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7dcf\u5247\uff16\u9805\u304c\u9069\u7528\u3055\u308c\u3001\u542b\u307f\u76ca\u306e\u63a7\u9664\u306e\u5236\u9650\u5bfe\u8c61\u3068\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2461<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u5bc4\u9644\u4fee\u6b63\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u4e59\u793e\u306e\u7b2c\uff15\u8868\u306e\u7532\u793e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u306f\u3001\u5bc4\u9644\u4fee\u6b63\u306b\u3088\u308a\u5e33\u7c3f\u4fa1\u984d\u304b\u3089\uff18\u5104\u5186\u3092\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5e33\u7c3f\u4fa1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u30bc\u30ed\u306b\u3059\u308b\u306e\u304b\u305d\u308c\u3068\u3082\u30de\u30a4\u30ca\u30b9\u51e6\u7406\u3068\u3059\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u660e\u78ba\u306a\u53d6\u6271\u3044\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u5bc4\u9644\u4fee\u6b63\u306e\u8da3\u65e8\u3068\u3057\u3066\u306f\u3001\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u7c3f\u4fa1\u306b\u300c\u5bc4\u9644\u4fee\u6b63\u984d\u300d\u3092\u52a0\u6e1b\u7b97\u3059\u308b\u3053\u3068\u3067\u3001\u5c06\u6765\u305d\u306e\u5b50\u6cd5\u4eba\u682a\u5f0f\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306b \u5b9f\u969b\u306e\u7d4c\u6e08\u7684\u306a\u4fa1\u5024\u79fb\u8ee2\u3092\u6b63\u3057\u304f\u76ca\u91d1\uff08\u53c8\u306f\u640d\u91d1\uff09\u7b97\u5165\u3067\u304d\u308b\u3088\u3046\u306b\u8abf\u6574\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u7c3f\u4fa1\u4fee\u6b63\u306f\u3001\u5c06\u6765\u306e\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u8ab2\u7a0e\u3092\u6b63\u78ba\u306b\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002\u4eee\u306b\u5bc4\u9644\u4fee\u6b63\u306b\u3088\u308a\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\uff10\u5186\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3068\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u304c\u5b9f\u614b\u3088\u308a\u904e\u5927\u306b\u7b97\u5b9a\u3055\u308c\u3066\u3057\u307e\u3044\u3001\u305d\u306e\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3068\u306e\u5dee\u984d\uff08\u8a55\u4fa1\u5dee\u984d\uff09\u304c\u904e\u5c0f\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u79c1\u898b\u3068\u3057\u3066\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u307e\u307e\u30de\u30a4\u30ca\u30b9\u3067\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u76f8\u5f53\u304b\u3068\u8003\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u660e\u78ba\u306a\u53d6\u6271\u3044\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u500b\u3005\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u614e\u91cd\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\uff08\uff13\uff09\u3000\u73fe\u7269\u51fa\u8cc7\u7b49\u53d7\u5165\u308c\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/h4>\n<p>\u672c\u554f<span style=\"color: #b22222;\"><strong>\u2460\u2461\u2462<\/strong><\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u3044\u305a\u308c\u3082\u682a\u5f0f\u79fb\u8ee2\u3092\u3057\u305f\u5f8c\u306e\u682a\u5f0f\u4fa1\u984d\u306e\u7b97\u5b9a\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u682a\u5f0f\u79fb\u8ee2\u6642\u306b\u304a\u3051\u308b\u7532\u793e\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3088\u308a\u3082\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u7532\u793e\u682a\u5f0f\u3092\u53d7\u3051\u5165\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u542b\u307f\u76ca\u306e\u63a7\u9664\u306e\u5236\u9650\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u7b2c\uff15\u8868\u306b\u304a\u3051\u308b\u300c\u73fe\u7269\u51fa\u8cc7\u7b49\u53d7\u5165\u308c\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u300d\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u32e5\uff09\u6b04\u306b\u682a\u5f0f\u79fb\u8ee2\u6642\u306b\u304a\u3051\u308b\u7532\u793e\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u7532\u793e\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306e\u65b9\u304c\u4f4e\u3044\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u7532\u793e\u682a\u5f0f\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff09\u3092\u5e33\u7c3f\u4fa1\u984d\uff08\u32ed\uff09\u6b04\u306b\u7532\u793e\u682a\u5f0f\u306e\u5e33\u7c3f\u4fa1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u6642\u671f\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306b\u3088\u308b\u7dcf\u8cc7\u7523\u4fa1\u984d\u306b\u5360\u3081\u308b\u73fe\u7269\u51fa\u8cc7\u7b49\u53d7\u5165\u308c\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e\u5272\u5408\u304c20\uff05\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u542b\u307f\u76ca\u306e\u63a7\u9664\u5236\u9650\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0a\u8a18\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\uff08\u32e5\uff09\u6b04\u53ca\u3073\u5e33\u7c3f\u4fa1\u984d\uff08\u32ed\uff09\u6b04\u306f\u7a7a\u6b04\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-186_2\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054186\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p><strong>\u3000<\/strong><\/p>\n<div style=\"padding: 10px; border: 3px solid #b22222; border-radius: 5px; background-color: #ffffff;\">\n<h4 style=\"text-align: center; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2606\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u2606<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#b22222;\"><\/div>\n<p style=\"margin-bottom: 20px; margin-top: -15px;\">\u6cd5\u4eba\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u3084\u9069\u683c\u73fe\u7269\u5206\u914d\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u52d9\u8abf\u6574\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u3001\u682a\u5f0f\u4fa1\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 20px;\">\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5834\u5408\u306b\u306f\u3001\u5b50\u6cd5\u4eba\u306b\u8cc7\u7523\u306e\u8b72\u6e21\u640d\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u5834\u5408\u306b\u306f\u3001\u89aa\u6cd5\u4eba\u306b\u8cc7\u7523\u306e\u8b72\u6e21\u640d\u76ca\u304c\u8a8d\u8b58\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u7b49\u76f8\u5f53\u984d\u306e\u63a7\u9664\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u8cc7\u7523\u306e\u8b72\u6e21\u3068\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u5834\u5408\u306b\u306f\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u3069\u306e\u624b\u6cd5\u304c\u3044\u3044\u304b\u3069\u3046\u304b\u306f\u3001\u4ed6\u306e\u7a0e\u91d1\u306e\u5f71\u97ff\u3082\u542b\u3081\u3066\u7dcf\u5408\u7684\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f10\/9\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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    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