{"id":270849,"date":"2025-11-27T10:19:39","date_gmt":"2025-11-27T01:19:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270849"},"modified":"2025-11-27T10:24:48","modified_gmt":"2025-11-27T01:24:48","slug":"income-article-703","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-703\/","title":{"rendered":"\u3008\u4ee4\u548c\uff17\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u300d\uff5e\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306b\u9069\u7528\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3008\u4ee4\u548c\uff17\u5e74\u5206\u3009<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u8ffd\u88dc\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306b\u9069\u7528\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\u5e7411\u670819\u65e5\u306b\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u304c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u300d\u304c11\u670819\u65e5\u4ed8\u5b98\u5831\uff1a\u53f7\u5916\u7b2c254\u53f7\u306b\u3066\u516c\u5e03\uff5e\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-185\/\" target=\"_blank\" rel=\"noopener\">\u516c\u5e03\u3055\u308c<\/a>\u3001\u81ea\u52d5\u8eca\u7b49\u306e\u4ea4\u901a\u7528\u5177\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\uff08\u6240\u4ee420\u306e\uff12\u4e8c\uff09\u3002\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff17\u5e7411\u670820\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306b\u3064\u3044\u3066\u9069\u7528<\/span>\u3055\u308c\u308b\uff08\u4ee4\u548c\uff17\u5e74\u6539\u6b63\u4ee4\u9644\u5247\uff09\u3002<\/p>\n<p>\u6539\u6b63<span style=\"text-decoration: underline;\">\u524d<\/span>\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u9069\u7528\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5f79\u54e1\u53ca\u3073\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u904e\u7d0d\u3068\u306a\u308b\u7a0e\u984d\u304c\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u7cbe\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff11\u3011\u3000\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u81ea\u52d5\u8eca\u3084\u81ea\u8ee2\u8eca\u7b49\u306e\u4ea4\u901a\u7528\u5177\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u4eba\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\u306e\uff11\u304b\u6708\u5f53\u305f\u308a\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff08\u6539\u6b63\u524d\u53ca\u3073\u6539\u6b63\u5f8c\uff09\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6240\u4ee420\u306e\uff12\u4e8c\uff09\u3002<!--more--><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270850\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1.png\" alt=\"\" width=\"1251\" height=\"576\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1.png 1251w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1-300x138.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1-1024x471.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1-768x354.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-1-600x276.png 600w\" sizes=\"(max-width: 1251px) 100vw, 1251px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u4ea4\u901a\u6a5f\u95a2\u53c8\u306f\u6709\u6599\u9053\u8def\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4eba\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\uff08\uff11\u304b\u6708\u5f53\u305f\u308a\u306e\u9650\u5ea6\u984d15\u4e07\u5186\uff09\u7b49\u3001\u4e0a\u8a18\u4ee5\u5916\u306e\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u6539\u6b63\u306f\u306a\u3044\uff08\u6240\u4ee420\u306e\uff12\u4e00\u3001\u4e09\u3001\u56db\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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3px;\">\uff08\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5951\u7d04\u53c8\u306f\u6163\u7fd2\u7b49\u306b\u3088\u308a\u652f\u7d66\u65e5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408 \u21d2 \u652f\u7d66\u65e5\u304c\u540c\u65e5\u4ee5\u5f8c\u306e\u901a\u52e4\u624b\u5f53<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u652f\u7d66\u65e5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408 \u21d2 \u652f\u7d66\u3092\u53d7\u3051\u305f\u65e5\u304c\u540c\u65e5\u4ee5\u5f8c\u306e\u901a\u52e4\u624b\u5f53<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u898f\u7a0b\u306e\u6539\u8a02\u304c\u9061\u3063\u3066\u5b9f\u65bd\u3055\u308c\u904e\u53bb\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u65b0\u65e7\u901a\u52e4\u624b\u5f53\u306e\u5dee\u984d\uff08<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff17\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306e\u5dee\u984d\u3068\u3057\u3066\u8ffd\u52a0\u652f\u7d66\u3059\u308b\u3082\u306e\u3092\u9664\u304f<\/span>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3000\u30fb\u652f\u7d66\u65e5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\u3000\u21d2\u3000\u652f\u7d66\u65e5\u304c\u540c\u65e5\u4ee5\u5f8c\u306e\u5dee\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u3000\u30fb\u652f\u7d66\u65e5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3000\u21d2\u3000\u6539\u8a02\u306e\u52b9\u529b\u304c\u751f\u3058\u305f\u65e5\u304c\u540c\u65e5\u4ee5\u5f8c\u306e\u5dee\u984d<\/p>\n<\/div>\n<p>\u53cd\u5bfe\u306b\u3001\u6b21\u306b\u8a72\u5f53\u3059\u308b\u901a\u52e4\u624b\u5f53\u306b\u306f\u3001\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\uff08\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e<span style=\"text-decoration: underline;\">\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044<\/span>\u901a\u52e4\u624b\u5f53\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4ee4\u548c\uff17\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u652f\u6255\u308f\u308c\u305f\u901a\u52e4\u624b\u5f53<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4ee4\u548c\uff17\u5e743\u670831\u65e5\u4ee5\u524d\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u3067\u3001\u540c\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3082\u306e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u2460\u53c8\u306f\u2461\u306b\u8a72\u5f53\u3059\u308b\u901a\u52e4\u624b\u5f53\u306e\u5dee\u984d\u3068\u3057\u3066\u8ffd\u52a0\u652f\u7d66\u3055\u308c\u308b\u3082\u306e<\/p>\n<\/div>\n<p>\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u9069\u7528\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u4f8b\u3092\u793a\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270870\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2.png\" alt=\"\" width=\"1329\" height=\"1082\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2.png 1329w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2-300x244.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2-1024x834.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2-768x625.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/R7nencho4-3-2-600x488.png 600w\" sizes=\"(max-width: 1329px) 100vw, 1329px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff13\u3011\u3000\u4ee4\u548c\uff17\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e7411\u670819\u65e5\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u305f\u901a\u52e4\u624b\u5f53\u306b\u3064\u3044\u3066\u3001\u9061\u3063\u3066\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u518d\u8a08\u7b97\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044\u3002\u5e74\u672b\u8abf\u6574\u306e\u969b\u306b\u904e\u7d0d\u3068\u306a\u308b\u7a0e\u984d\u3092\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3059\u308b\u3002<\/p>\n<p>\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u904e\u7d0d\u3068\u306a\u308b\u7a0e\u984d\u304c\u751f\u3058\u3066\u3044\u308b\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u7d9a\u306b\u3088\u308a\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3092\u884c\u3046\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u901a\u52e4\u624b\u5f53\u306e\u984d\u3092\u8a08\u7b97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u4f59\u767d\u306b\u300c\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u901a\u52e4\u624b\u5f53\u300d\u3068\u8868\u793a\u3057\u3001\u2460\u306e\u8a08\u7b97\u6839\u62e0\u53ca\u3073\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u91d1\u984d\u3092\u8a18\u5165<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 10px; margin-top: -5px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4f7f\u7528\u3059\u308b\u7d66\u4e0e\u8a08\u7b97\u30bd\u30d5\u30c8\u306b\u3088\u3063\u3066\u306f\u3001\u3053\u308c\u3089\u306e\u8a18\u8f09\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3002\u6b63\u3057\u304f\u5e74\u7a0e\u984d\u304c\u7b97\u51fa\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u8a18\u8f09\u3092\u7701\u7565\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u300c\u5e74\u672b\u8abf\u6574\u300d\u6b04\u306e\u300c\u7d66\u4e0e\u30fb\u624b\u5f53\u7b49\u2460\u300d\u6b04\u306b\u306f\u3001\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u901a\u52e4\u624b\u5f53\u306e\u984d\u3092\u9664\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165<\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 10px; margin-top: -5px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u5177\u4f53\u7684\u306a\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025tsukin\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u8a18\u8f09\u4f8b<\/a>\u3092\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span><\/strong>\u3000<strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u306e\u91d1\u984d\u306b\u57fa\u3065\u304d\u901a\u5e38\u3069\u304a\u308a\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff17\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u4eba\u3001\u6b7b\u4ea1\u9000\u8077\u3057\u305f\u4eba\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u4eba\u7b49\u3001\u65e2\u306b\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u308b\u4eba\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u3048\u305f\u901a\u52e4\u624b\u5f53\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u3088\u308a\u5e74\u672b\u8abf\u6574\u306e\u518d\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff14\u3011\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u8a18\u5165\u91d1\u984d<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u6b04\u306b\u306f\u3001\u6539\u6b63\u306b\u3088\u308a\u65b0\u305f\u306b\u975e\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u901a\u52e4\u624b\u5f53\u306e\u984d\u3092\u9664\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\u3002<\/p>\n<p>\u5e74\u306e\u4e2d\u9014\u3067\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u4eba\u306b\u5bfe\u3057\u5e74\u672b\u8abf\u6574\u306e\u518d\u8a08\u7b97\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u65e2\u306b\u4ea4\u4ed8\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u6b04\u306e\u91d1\u984d\u3092\u8a02\u6b63\u3057\u3001\u300c\u6458\u8981\u300d\u6b04\u306b\u300c\u518d\u4ea4\u4ed8\u300d\u3068\u8868\u793a\u3057\u305f\u3082\u306e\u3092\u518d\u5ea6\u4ea4\u4ed8\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025tsukin\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d<br \/>\n<\/div><\/div>\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u4ee4\u548c\uff17\u5e74\u6539\u6b63\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u4ee4\u548c\uff17\u5e74\u653f\u4ee4\u7b2c380\u53f7\uff09<\/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\u5e74\u672b\u8abf\u6574\u3067\u4f7f\u7528\u3059\u308b\u5404\u7533\u544a\u66f8\u7b49\u3092\u6b21\u306e\u3068\u304a\u308a\u8868\u8a18\u3059\u308b\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\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u4fdd\u967a\u6599\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<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\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u4f4f\u5b85\u501f\u5165\u91d1\u7b49\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\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u6e90\u6cc9\u5fb4\u53ce\u7c3f<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n<span style=\"color: #800000;\">\u21d2<\/span> \u6e90\u6cc9\u5fb4\u53ce\u7968<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \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\u5e7411\u670819\u65e5\u306b\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\u304c\u516c\u5e03\u3055\u308c\u3001\u81ea\u52d5\u8eca\u7b49\u306e\u4ea4\u901a\u7528\u5177\u3092\u4f7f\u7528\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\uff08\u6240\u4ee420\u306e\uff12\u4e8c\uff09\u3002\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff17\u5e7411\u670820\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u4ee4\u548c\uff17\u5e74\u6539\u6b63\u4ee4\u9644\u5247\uff09\u3002<br 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