{"id":271031,"date":"2026-01-22T10:10:20","date_gmt":"2026-01-22T01:10:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271031"},"modified":"2026-01-22T10:18:53","modified_gmt":"2026-01-22T01:18:53","slug":"reading-449","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-449\/","title":{"rendered":"\u3008\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u30fb\u9234\u6728\u307e\u3086\u5b50\u306e\u3009\u300e\u3053\u3053\u304c\u30d8\u30f3\u3060\u3088\u65e5\u672c\u306e\u7a0e\u5236\u300f\u3010\u7b2c\uff11\u56de\u3011\u300c\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u30ca\u30be\u3059\u304e\u308b\u30fb\u30fb\u30fb\u7d0d\u5f97\u3044\u304b\u306a\u3044\uff12\u3064\u306e\u7406\u7531\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #2f4f4f; padding: 25px 20px; border-radius: 6px; color: #fff; margin-bottom: 40px; box-shadow: 3px 3px 0px #ccc;\">\n<div style=\"text-align: center; border-bottom: 1px dashed #fff; padding-bottom: 15px; margin-bottom: 20px;\">\n<p style=\"margin: 0; font-size: 13px; opacity: 0.9;\">\u3008\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u30fb\u9234\u6728\u307e\u3086\u5b50\u306e\u3009<\/p>\n<h2 style=\"margin: 5px 0 0 0; font-size: 20px; letter-spacing: 1px;\">\u3053\u3053\u304c<span style=\"color: #ffcc00;\">\u30d8\u30f3<\/span>\u3060\u3088<span style=\"color: #ffff00;\">\u65e5\u672c\u306e\u7a0e\u5236<\/span><\/h2>\n<\/div>\n<div style=\"text-align: center;\">\n<p><span style=\"background-color: #fff; color: #2f4f4f; padding: 2px 10px; font-size: 12px; font-weight: bold; border-radius: 3px;\">\u7b2c\uff11\u56de<\/span><\/p>\n<h1 style=\"margin: 15px 0 0 0; font-size: 24px; line-height: 1.5; font-weight: bold;\">\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u30ca\u30be\u3059\u304e\u308b\u30fb\u30fb\u30fb<br \/>\n\u7d0d\u5f97\u3044\u304b\u306a\u3044\uff12\u3064\u306e\u7406\u7531<\/h1>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271496 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokohen1-1.png\" alt=\"\" width=\"1525\" height=\"1066\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokohen1-1.png 1525w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokohen1-1-300x210.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokohen1-1-1024x716.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokohen1-1-768x537.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/kokohen1-1-600x419.png 600w\" sizes=\"(max-width: 1525px) 100vw, 1525px\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u3000<\/span><strong style=\"text-align: right;\">\u9234\u6728\u3000\u307e\u3086\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\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<h4 style=\"text-align: center;\"><span style=\"color: #00a381;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<p>\u4eca\u56de\u304b\u3089\u9023\u8f09\u3092\u62c5\u5f53\u3057\u307e\u3059\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u306e\u9234\u6728\u307e\u3086\u5b50\u3067\u3059\u3002\u7686\u69d8\u3069\u3046\u305e\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u65e5\u3005\u306e\u5b9f\u52d9\u3067\u79c1\u304c\u611f\u3058\u308b\u73fe\u884c\u7a0e\u5236\u3078\u306e<strong>\u300c<span style=\"color: #333399;\">\u9055\u548c\u611f<\/span>\u300d<\/strong>\u3084<strong>\u300c<span style=\"color: #333399;\">\u7591\u554f<\/span>\u300d<\/strong>\u3092\u30b9\u30c8\u30ec\u30fc\u30c8\u306b\u6295\u3052\u304b\u3051\u3066\u3044\u304d\u307e\u3059\u3002\u8907\u96d1\u602a\u5947\u306a\u6761\u6587\u3001\u5834\u5f53\u305f\u308a\u7684\u306b\u898b\u3048\u308b\u6539\u6b63\u3001\u5efa\u524d\u3068\u5b9f\u614b\u304c\u4e56\u96e2\u3057\u305f\u5236\u5ea6\u30fb\u30fb\u30fb\u3002\u7a0e\u52d9\u306e\u6700\u524d\u7dda\u306b\u3044\u308b\u7686\u69d8\u306a\u3089\u3001\u304d\u3063\u3068\u300c<strong><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u305d\u3046\u305d\u3046\u3001\u305d\u308c\u304c\u8a00\u3044\u305f\u304b\u3063\u305f\uff01<\/span><\/strong>\u300d\u3068\u5171\u611f\u3057\u3066\u3044\u305f\u3060\u3051\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u5358\u306a\u308b\u300c\u7a0e\u91d1\u306e\u6587\u53e5\u300d\u306b\u7559\u307e\u3089\u305a\u3001\u300c\u306a\u305c\u3053\u306e\u5236\u5ea6\u306f\u3053\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\uff1f\u300d\u300c\u5b9f\u52d9\u3068\u4e56\u96e2\u3057\u3066\u3044\u306a\u3044\u304b\uff1f\u300d\u300c\u672c\u5f53\u306b\u516c\u5e73\u304b\uff1f\u300d\u3068\u3044\u3063\u305f\u8996\u70b9\u3067\u3001<strong><span style=\"color: #b22222;\">\u65e5\u672c\u306e\u7a0e\u5236\u306e\u300c\u30d8\u30f3\u300d\u306a\u90e8\u5206<\/span><\/strong>\u3092\u6df1\u6398\u308a\u3057\u3001\u8aad\u8005\u306e\u7686\u69d8\u3068\u3068\u3082\u306b\u300c\u3042\u308b\u3079\u304d\u7a0e\u5236\u306e\u59ff\u300d\u3092\u8003\u3048\u308b\u304d\u3063\u304b\u3051\u3092\u63d0\u4f9b\u3067\u304d\u308c\u3070\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3055\u3066\uff11\u56de\u76ee\u306e\u30c6\u30fc\u30de\u306f<span style=\"color: #333399;\"><strong>\u300c\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u300d<\/strong><\/span>\u3002<\/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:#333399;\">\n\t\t<p>\u300c<strong>\u57fa\u790e\u63a7\u9664\u306b\u30fb\u30fb\u30fb\u3000\u3048\u3063\uff1f\u3000\u4e0a\u4e57\u305b\uff1f<\/strong>\u300d<\/p>\n<\/div>\n<p>\u305d\u3046\u611f\u3058\u308b\u7a0e\u7406\u58eb\u306e\u5148\u751f\u65b9\u306f\u975e\u5e38\u306b\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4e8b\u5b9f\u3001\u79c1\u3082\u9055\u548c\u611f\u3092\u899a\u3048\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306e\u4e2d\u8eab\u3092\u3064\u307e\u3073\u3089\u304b\u306b\u3057\u3001<strong><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u306a\u305c\u79c1\u305f\u3061\u304c\u300c\u4f55\u304b\u30d8\u30f3\u300d\u3068\u611f\u3058\u308b\u306e\u304b\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u307e\u3044\u308a\u307e\u3059<\/span><\/strong>\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u3068\u306f\u4f55\u304b<\/strong><\/span><\/h4>\n<div style=\"background-color: #f5f5f5; padding: 15px; border-left: 5px solid #FFFF00; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 10px;\">\u3000\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u3068\u306f\u3001\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e\u7d0d\u7a0e\u8005\u306b\u3064\u304d<span style=\"color: #b22222;\"><strong>\u300c\u672c\u6765\u306e\u57fa\u790e\u63a7\u9664\u306b\u52a0\u3048\u3066\u3055\u3089\u306b\u57fa\u790e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u3088\u3046\u300d<\/strong><\/span>\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u30fb\u30fb\u30fb\u3068\u8a00\u3044\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u6b63\u3057\u304f\u8a00\u3046\u306a\u3089\u3070\u300c<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u57fa\u3065\u304f\u6cd5\u5f8b\u306e\u6539\u6b63\u6848\u3092\u5be9\u8b70\u3059\u308b\u56fd\u4f1a\u306e\u6700\u4e2d\u306b\u767b\u5834\u3057\u307e\u3057\u305f<\/span>\u300d\u3067\u3059\u3002<\/p>\n<p>\u5f53\u521d\u3001\u5927\u7db1\u30d9\u30fc\u30b9\u3060\u3068\u300c\u57fa\u790e\u63a7\u9664\u306f\u5f93\u6765\u306e48\u4e07\u5186\u304b\u308958\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u56fd\u4f1a\u5be9\u8b70\u4e2d\u3001\u91ce\u515a\u304b\u3089\u3082\u4e0e\u515a\u304b\u3089\u3082\u4fee\u6b63\u6848\u304c\u63d0\u51fa\u3055\u308c\u305f\u306e\u3067\u3059\u3002\u3053\u308c\u3092\u6298\u8877\u3055\u305b\u308b\u5f62\u3067\u767b\u5834\u3057\u305f\u306e\u304c\u3001<strong><span style=\"color: #b22222;\">\u6700\u592737\u4e07\u5186<\/span><\/strong>\u306e\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u3060\u3063\u305f\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306e\u5236\u5ea6\u6982\u8981<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\u306f\u305a\u3063\u3068\u300c\u57fa\u790e\u63a7\u966437\u4e07\u5186\u4e0a\u4e57\u305b\u300d<\/span><\/h4>\n<p>\u4e0a\u4e57\u305b\u984d\u306e\u69cb\u9020\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; margin-bottom: 20px;\" border=\"1\">\n<tbody>\n<tr style=\"background-color: #4682b4; color: #ffffff;\">\n<td style=\"width: 40%; padding: 8px; text-align: center; vertical-align: middle; border: 1px solid #808080;\" rowspan=\"2\"><strong>\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/strong><\/td>\n<td style=\"width: 60%; padding: 8px; text-align: center; border: 1px solid #808080;\" colspan=\"2\"><strong>\u52a0\u7b97\u984d<\/strong><\/td>\n<\/tr>\n<tr style=\"background-color: #333399; color: #ffffff;\">\n<td style=\"width: 30%; padding: 8px; text-align: center; border: 1px solid #808080;\"><strong>\u4ee4\u548c\uff17\u5e74\u30fb\uff18\u5e74<\/strong><\/td>\n<td style=\"width: 30%; padding: 8px; text-align: center; border: 1px solid #808080;\"><strong>\u4ee4\u548c\uff19\u5e74\u4ee5\u964d<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; vertical-align: middle; border: 1px solid #808080;\"><strong>132\u4e07\u5186\u4ee5\u4e0b<\/strong><\/td>\n<td style=\"background-color: #e6e6fa; padding: 8px; text-align: center; border: 1px solid #808080;\" colspan=\"2\"><span style=\"color: #b22222;\"><strong>37\u4e07\u5186<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; vertical-align: middle; border: 1px solid #808080;\">132\u4e07\u5186\u8d85 336\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"padding: 8px; text-align: center; border: 1px solid #808080;\">30\u4e07\u5186<\/td>\n<td style=\"vertical-align: middle; text-align: center; background-color: #f0f0f0; padding: 8px; border: 1px solid #808080;\" rowspan=\"3\">\uff10\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; vertical-align: middle; border: 1px solid #808080;\">336\u4e07\u5186\u8d85 489\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"padding: 8px; text-align: center; border: 1px solid #808080;\">10\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"padding: 8px; vertical-align: middle; border: 1px solid #808080;\">489\u4e07\u5186\u8d85 655\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"padding: 8px; text-align: center; border: 1px solid #808080;\">\uff15\u4e07\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/explanation\/PDF\/p0077-0136.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\uff09<\/a>\uff5c\u8ca1\u52d9\u7701<\/span><\/p>\n<div style=\"background-color: #f5f5f5; padding: 15px; border-left: 5px solid #FFFF00; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 10px;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u5e74\u53ce\u3060\u3068200\u4e074,000\u5186\u672a\u6e80\uff09\u3067\u3042\u308c\u3070\u6052\u4e45\u7684\u306b\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5143\u3005\u306e\u57fa\u790e\u63a7\u9664\u306f\u6539\u6b63\u306758\u4e07\u5186\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u3053\u306e\u6240\u5f97\u5c64\u306e\u57fa\u790e\u63a7\u9664\u306f<span style=\"color: #b22222;\"><strong>\u7dcf\u984d\u306795\u4e07\u5186<\/strong><\/span>\u3068\u306a\u3063\u305f\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271034\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2.png\" alt=\"\" width=\"2101\" height=\"540\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2.png 2101w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2-300x77.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2-1024x263.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2-768x197.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2-1536x395.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2-2048x526.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-2-600x154.png 600w\" sizes=\"(max-width: 2101px) 100vw, 2101px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/pdf\/nencho_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b\u306f\u300c\uff12\u5e74\u9593\u3060\u3051\u57fa\u790e\u63a7\u9664\u4e0a\u4e57\u305b\u300d<\/span><\/h4>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d132\u4e07\u5186\u3092\u8d85\u3048\u3066\u3082655\u4e07\u5186\u307e\u3067\u306f\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u4e0a\u4e57\u305b\u984d\u306f\u6240\u5f97\u984d\u306b\u5fdc\u3058\u3066\u6e1b\u5c11\u3057\u307e\u3059\u3002\u52a0\u3048\u3066\u3001\u52a0\u7b97\u63aa\u7f6e\u306f<strong><span style=\"color: #b22222;\">\u4ee4\u548c\uff17\u5e74\u30fb\u4ee4\u548c\uff18\u5e74\u306e\uff12\u5e74\u9593\u9650\u5b9a<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff19\u5e74\u4ee5\u964d\u3001\u3053\u306e\u6240\u5f97\u5c64\u306e\u57fa\u790e\u63a7\u9664\u306f\u4e0a\u4e57\u305b\u30ca\u30b7\u306e\u4e00\u5f8b58\u4e07\u5186\u3068\u306a\u308a\u307e\u3059<\/span>\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u898f\u5b9a\u306f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/span><\/h4>\n<p>\u5f15\u304d\u4e0a\u3052\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u57fa\u790e\u63a7\u9664\u306f\u3001<strong><span style=\"color: #333399;\">\u6240\u5f97\u7a0e\u6cd5<\/span><\/strong>\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u3001<strong><span style=\"color: #333399;\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/span><\/strong>\uff08\u4ee5\u4e0b\u300c\u63aa\u7f6e\u6cd5\u300d\uff09\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u975e\u5c45\u4f4f\u8005\u306b\u9069\u7528\u306a\u3057<\/span><\/h4>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f<span style=\"color: #b22222;\"><strong>\u975e\u5c45\u4f4f\u8005\u306b\u9069\u7528\u3055\u308c\u307e\u305b\u3093<\/strong><\/span>\u3002\u306a\u305c\u306a\u306e\u304b\u3002\u305d\u308c\u306f\u6761\u6587\u3092\u8aad\u307f\u89e3\u3044\u3066\u3044\u304f\u3068\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u63a7\u9664\u306f<span style=\"color: #b22222;\"><strong>\u96d1\u640d\u63a7\u9664\u30fb\u5bc4\u4ed8\u91d1\u63a7\u9664\u30fb\u57fa\u790e\u63a7\u9664<\/strong><\/span>\u3060\u3051\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u975e\u5c45\u4f4f\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f\u3000<span style=\"color: #b22222;\">\u3008\u8aad\u307f\u89e3\u304d\uff08\u305d\u306e\uff11\uff09\u3009<\/span>\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271035\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3.png\" alt=\"\" width=\"2624\" height=\"1320\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3.png 2624w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3-300x151.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3-1024x515.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3-768x386.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3-1536x773.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3-2048x1030.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-3-600x302.png 600w\" sizes=\"(max-width: 2624px) 100vw, 2624px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\/20231001_504AC1000000071#Mp-Pa_3-Ch_2-Se_2\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5<\/a>\uff5ce-gov \uff08\u5de6\u8a18\u3092\u57fa\u306b\u7b46\u8005\u304c\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff09<\/span><\/p>\n<p>\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u3001\u4e00\u898b\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u3068\u3057\u3066\u975e\u5c45\u4f4f\u8005\u306b\u3082\u9069\u7528\u3055\u308c\u305d\u3046\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u4e0a\u4e57\u305b\u3092\u898f\u5b9a\u3057\u3066\u3044\u308b\u63aa\u7f6e\u6cd5\u898f\u5b9a\u306f\u3001<span style=\"text-decoration: underline;\">\u5bfe\u8c61\u3092\u5c45\u4f4f\u8005\u306b\u9650\u5b9a<\/span>\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u975e\u5c45\u4f4f\u8005\u306b\u9069\u7528\u3055\u308c\u308b\u306e\u304b\uff1f\u3000<span style=\"color: #b22222;\">\u3008<\/span><\/strong><strong><span style=\"color: #b22222;\">\u8aad\u307f\u89e3\u304d\uff08\u305d\u306e\uff12\uff09\u3009<\/span>\u3011<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271036\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4.png\" alt=\"\" width=\"2578\" height=\"1220\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4.png 2578w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4-300x142.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4-1024x485.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4-768x363.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4-1536x727.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4-2048x969.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/suzukimayuko1-4-600x284.png 600w\" sizes=\"(max-width: 2578px) 100vw, 2578px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/332AC0000000026#Mp-Ch_2-Se_6\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/a>\uff5ce-gov\uff08\u5de6\u8a18\u3092\u57fa\u306b\u7b46\u8005\u304c\u52a0\u5de5\u3057\u3066\u4f5c\u6210\uff09<\/span><\/p>\n<p>\u3086\u3048\u306b\u3001\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u975e\u5c45\u4f4f\u8005\u306b\u306f\u306a\u304f\u300158\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u3082\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u9069\u7528\u306a\u3057<\/span><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u306f\u3001\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff08\u7532\u6b04\uff09\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<strong><span style=\"color: #b22222;\">\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306b\u53cd\u6620\u3055\u308c\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<p>\u4ee5\u4e0a\u304c\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306e\u6982\u8981\u3067\u3059\u304c\u3001<strong><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u7d0d\u5f97\u306e\u3044\u304b\u306a\u3044\u70b9\u304c\uff12\u3064\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong><span style=\"color: #666699;\">\u300c\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u300d\u3053\u3053\u304c\u30d8\u30f3\u2460<\/span><br \/>\n\u751f\u5b58\u6a29\u3092\u63aa\u7f6e\u6cd5\u3067\u898f\u5b9a\u3059\u308b\u611a<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffebed;color:#000000;border-color:#b22222;\">\n\t\t<p>\uff11\u3064\u76ee\u304c<strong><span style=\"color: #b22222;\">\u300c\u57fa\u790e\u63a7\u9664\u3092\u63aa\u7f6e\u6cd5\u306b\u898f\u5b9a\u3057\u3066\u3057\u307e\u3046\u300d<\/span><\/strong>\u70b9\u3067\u3059\u3002<\/p>\n<p>\u300c\u57fa\u790e\u63a7\u9664\u3068\u306f\u4f55\u304b\u300d\u300c\u63aa\u7f6e\u6cd5\u3068\u306f\u4f55\u304b\u300d\u3092\u8003\u3048\u308b\u3068\u3001\u3069\u3046\u3057\u3066\u3082\u3057\u3063\u304f\u308a\u3053\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u57fa\u790e\u63a7\u9664\u3068\u306f\u4f55\u304b<\/span><\/h4>\n<p>\u57fa\u790e\u63a7\u9664\u3068\u306f\u3001<strong><span style=\"color: #333399;\">\u57fa\u790e\u7684\u4eba\u7684\u63a7\u9664<\/span><\/strong>\u306e\uff11\u3064\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<div style=\"background-color: #f5f5f5; padding: 15px; border-left: 5px solid #333399; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 10px;\">\u57fa\u790e\u7684\u4eba\u7684\u63a7\u9664\u3068\u306f<\/p>\n<p style=\"margin-bottom: 10px;\">\u300c<strong>\u3053\u306e\u91d1\u984d\u307e\u3067\u306f\u3001\u3053\u306e\u4eba\u304c\u751f\u6d3b\u3057\u3066\u751f\u304d\u3066\u3044\u308b\u305f\u3081\u306e\u3069\u3046\u3057\u3066\u3082\u5fc5\u8981\u306a\u6240\u5f97\u3060\u304b\u3089\u8ab2\u7a0e\u3057\u306a\u3044\u3067\u304a\u3053\u3046<\/strong>\u300d<\/p>\n<p style=\"margin-bottom: 10px;\">\u3068\u3044\u3046<span style=\"text-decoration: underline;\">\u6700\u4f4e\u751f\u6d3b\u8cbb<\/span>\u3092\u6240\u5f97\u5168\u4f53\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u3059\u3002<\/p>\n<\/div>\n<p><strong><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u61b2\u6cd525\u6761\u306e\u751f\u5b58\u6a29\u300c\u5065\u5eb7\u3067\u6587\u5316\u7684\u306a\u6700\u4f4e\u9650\u5ea6\u306e\u751f\u6d3b\u3092\u55b6\u3080\u6a29\u5229\u300d\u306b\u7531\u6765\u3059\u308b<\/span><\/strong>\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eba\u9593\u306e\u6a29\u5229\u3067\u3082\u3063\u3068\u3082\u5c0a\u91cd\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u63aa\u7f6e\u6cd5\u3068\u306f\u4f55\u304b<\/span><\/h4>\n<p>\u63aa\u7f6e\u6cd5\u3068\u306f\u3001<strong><span style=\"color: #b22222;\">\u7279\u5b9a\u306e\u653f\u7b56\u3084\u793e\u4f1a\u7684\u306a\u8ab2\u984c\u3092\u89e3\u6c7a\u3059\u308b\u305f\u3081\u306b\u3001\u901a\u5e38\u306e\u6cd5\u5f8b\u3067\u306f\u5bfe\u5fdc\u3057\u304d\u308c\u306a\u3044\u7279\u5b9a\u306e\u4e8b\u9805\u306b\u9650\u5b9a\u3057\u3066\u512a\u9047\u3084\u5236\u9650\u3001\u624b\u7d9a\u304d\u306a\u3069\u7279\u5225\u306a\u63aa\u7f6e\u3092\u5b9a\u3081\u305f\u6cd5\u5f8b<\/span><\/strong>\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u3067\u3042\u308c\u3070\u3001\u7279\u5b9a\u306e\u653f\u7b56\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u306a\u3069\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee4\u548c\uff16\u5e74\u306b\u8a71\u984c\u306b\u306a\u3063\u305f\u5b9a\u984d\u6e1b\u7a0e\u3084\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u304c\u3053\u308c\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<span style=\"text-decoration: underline;\">\u901a\u5e38\u306f\u671f\u9593\u9650\u5b9a<\/span>\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\">\u25cf\u57fa\u790e\u63a7\u9664\u306f\u7279\u5b9a\u306e\u653f\u7b56\u5b9f\u73fe\u306e\u305f\u3081\u306e\u3082\u306e\u306a\u306e\u304b<\/span><\/h4>\n<div style=\"background-color: #f5f5f5; padding: 15px; border-left: 5px solid #333399; margin-bottom: 20px;\">\n<p style=\"margin-bottom: 10px;\">\u3053\u306e\u3088\u3046\u306b\u4e26\u3079\u3066\u307f\u308b\u3068\u300c\u57fa\u790e\u63a7\u9664\u300d\u3068\u300c\u63aa\u7f6e\u6cd5\u300d\u306e\u6027\u8cea\u304c<strong><span style=\"color: #b22222;\">\u307e\u3063\u305f\u304f\u5225\u306e\u3082\u306e<\/span><\/strong>\u3067\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u57fa\u790e\u63a7\u9664<\/strong>\uff1a\u7f6e\u304b\u308c\u305f\u72b6\u6cc1\u306b\u95a2\u4fc2\u306a\u304f<strong><span style=\"color: #333399;\">\u6052\u4e45\u7684\u306a\u6a29\u5229<\/span><\/strong>\u306b\u3082\u3068\u3065\u304f\u3082\u306e<\/li>\n<li><strong>\u63aa\u7f6e\u6cd5<\/strong>\uff1a\u7279\u5b9a\u306e\u653f\u7b56\u306e\u305f\u3081\u306e<strong><span style=\"color: #b22222;\">\u671f\u9593\u30fb\u5bfe\u8c61\u8005\u9650\u5b9a<\/span><\/strong>\u306e\u3082\u306e<\/li>\n<\/ul>\n<p style=\"margin-bottom: 10px;\"><strong><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u6642\u9650\u7acb\u6cd5\u3067\u3042\u308b\u63aa\u7f6e\u6cd5\u3067\u4e0d\u5909\u306e\u6a29\u5229\u306b\u3082\u3068\u3065\u304f\u57fa\u790e\u63a7\u9664\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u304c\u305d\u3082\u305d\u3082\u304a\u304b\u3057\u3044\u306e\u3067\u3059\u3002<\/span><\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><strong><span style=\"color: #666699;\">\u300c\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u300d\u3053\u3053\u304c\u30d8\u30f3\u2461<\/span><br \/>\n\u4e2d\u6240\u5f97\u8005\u5c64\u306e\u4e0a\u4e57\u305b\u304c\uff12\u5e74\u9650\u5b9a\u3067\u3042\u308b\u7406\u7531\u304c\u4e0d\u660e<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ffebed;color:#000000;border-color:#b22222;\">\n\t\t<p>\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u306f\u6240\u5f97132\u4e07\u5186\u4ee5\u4e0b\u306e\u4f4e\u6240\u5f97\u8005\u5c64\u3060\u3051\u3067\u306a\u304f\u3001\u6240\u5f97132\u4e07\u5186\u8d85655\u4e07\u5186\u4ee5\u4e0b\u306e\u4e2d\u6240\u5f97\u8005\u5c64\u306b\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u4e2d\u6240\u5f97\u8005\u5c64\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u4e57\u305b\u984d\u304c\u5207\u308a\u4e0b\u3052\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001<strong><span style=\"color: #b22222;\">\uff12\u5e74\u9593\u9650\u5b9a<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u6539\u6b63\u5185\u5bb9\u306e\u610f\u56f3\u306b\u3064\u3044\u3066\u306f\u8ca1\u52d9\u7701\u304c\u6bce\u5e74\u516c\u8868\u3057\u3066\u3044\u308b\u300c\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300d\u306b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u30fb\u4e0a\u4e57\u305b\u306b\u3064\u3044\u3066\u306f\u300c\u6539\u6b63\u306e\u8da3\u65e8\u300d\u3067\u6b21\u306e\u3088\u3046\u306b\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"background-color: #f5f5f5; padding: 15px; border-left: 5px solid #808080; margin-bottom: 20px;\">\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u984d\u304c\u5b9a\u984d\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7269\u4fa1\u304c\u4e0a\u6607\u3059\u308b\u3068\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u3068\u3044\u3046\u8ab2\u984c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u308f\u304c\u56fd\u7d4c\u6e08\u306f\u9577\u304d\u306b\u308f\u305f\u308a\u3001\u30c7\u30d5\u30ec\u306e\u72b6\u614b\u304c\u7d9a\u3044\u3066\u304d\u305f\u305f\u3081\u3001\u3053\u306e\u9593\u3053\u3046\u3057\u305f\u554f\u984c\u304c\u9855\u5728\u5316\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3067\u3057\u305f\u304c\u3001\u8db3\u5143\u3067\u306f\u7269\u4fa1\u304c\u4e0a\u6607\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u306b\u6307\u6a19\u3068\u3055\u308c\u308b\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\uff08\u7dcf\u5408\uff09\u306f\u3001\u6700\u5f8c\u306b\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u304c\u884c\u308f\u308c\u305f\u5e73\u6210\uff17\u5e74\u304b\u3089\u4ee4\u548c\uff15\u5e74\u306b\u304b\u3051\u306610\uff05\u7a0b\u5ea6\u4e0a\u6607\u3057\u3001\u4ee4\u548c\uff16\u5e74\u308210\u6708\u307e\u3067\u306b\uff13\uff05\u7a0b\u5ea6\u4e0a\u6607\u3057\u3066\u304a\u308a\u3001\u4eca\u5f8c\u3082\u4e00\u5b9a\u306e\u4e0a\u6607\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u751f\u6d3b\u5fc5\u9700\u54c1\u3092\u591a\u304f\u542b\u3080\u57fa\u790e\u7684\u652f\u51fa\u9805\u76ee\u306e\u6d88\u8cbb\u8005\u7269\u4fa1\u306f\u5e73\u6210\uff17\u5e74\u304b\u3089\u4ee4\u548c\uff15\u5e74\u306b\u304b\u3051\u306620\uff05\u7a0b\u5ea6\u4e0a\u6607\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u7269\u4fa1\u52d5\u5411\u3092\u8e0f\u307e\u3048\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u984d\u3092\u6700\u9ad848\u4e07\u5186\u304b\u3089\u6700\u9ad858\u4e07\u5186\u306b10\u4e07\u5186\u300120\uff05\u7a0b\u5ea6\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u305d\u306e\u3046\u3048\u3067\u3001\u4f4e\u6240\u5f97\u8005\u5c64\u306e\u7a0e\u8ca0\u62c5\u306b\u5bfe\u3057\u3066\u914d\u616e\u3059\u308b\u89b3\u70b9\u3084\u3001\u7269\u4fa1\u4e0a\u6607\u306b\u8cc3\u91d1\u4e0a\u6607\u304c\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u4e2d\u6240\u5f97\u8005\u5c64\u3092\u542b\u3081\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u7279\u4f8b\u3092\u5275\u8a2d\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2025\/explanation\/PDF\/p0077-0136.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\uff08\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u6539\u6b63\uff09<\/a>\uff5c\u8ca1\u52d9\u7701<\/span><\/p>\n<p>\u3053\u306e\u8da3\u65e8\u8aac\u660e\u306f\u3001\u884c\u653f\u5b66\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u300c\u884c\u653f\u306e\u8aac\u660e\u8cac\u4efb\u300d\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u884c\u653f\u6a5f\u95a2\u3068\u3057\u3066\u306f\u5341\u5206\u306b\u8aac\u660e\u3092\u679c\u305f\u3057\u305f\u3001\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304c\u3001<strong><span style=\"color: #b22222;\">\u56fd\u6c11\u3068\u3057\u3066\u306f\u30a4\u30de\u30a4\u30c1\u7d0d\u5f97\u3044\u304d\u307e\u305b\u3093<\/span><\/strong>\u3002<\/p>\n<p style=\"margin-bottom: 10px;\"><strong><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\">\u300c\u4e2d\u6240\u5f97\u8005\u5c64\u306e\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u304c\u9013\u6e1b\u3059\u308b\u306e\u306f\u306a\u305c\uff1f\u3000\u306a\u305c\uff12\u5e74\u9593\u9650\u5b9a\u306a\u306e\uff1f\u300d\u3068\u3044\u3046\u7591\u554f\u306f\u6b8b\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p>\u300c\u300e\u7269\u4fa1\u4e0a\u6607\u306b\u8cc3\u91d1\u4e0a\u6607\u304c\u8ffd\u3044\u3064\u3044\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3001\u4e2d\u6240\u5f97\u8005\u5c64\u3092\u542b\u3081\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u300f\u3068\u3044\u3046\u8868\u73fe\u304c\u3042\u308b\u3060\u308d\u3046\uff1f\u3000\u3059\u3067\u306b\u6240\u5f97\u5236\u9650\u3060\u3063\u3066\u7a0e\u5236\u4e0a\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u3060\u308d\u3046\uff1f\u3000\u305d\u3053\u304b\u3089\u884c\u9593\u3092\u8aad\u307f\u306a\u3055\u3044\u300d\u3068\u8a00\u3046\u306e\u304c\u884c\u653f\u306e\u8a00\u3044\u5206\u306a\u306e\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"text-decoration: underline;\">\u305d\u306e\u7a0e\u5236\u306e\u5f71\u97ff\u3092\u76f4\u63a5\u53d7\u3051\u308b\u306e\u306f\u56fd\u6c11<\/span>\u3067\u3059\u3002\uff12\u5e74\u9593\u9650\u5b9a\u306e\u5236\u5ea6\u3067\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u3001\u3055\u3089\u306b\u306f\u9084\u4ed8\u7533\u544a\u3068\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u4fee\u6b63\u7533\u544a\u304c\u632f\u308a\u56de\u3055\u308c\u308b\u306e\u3060\u304b\u3089\u3001\u3082\u3063\u3068\u8aac\u660e\u3057\u3066\u307b\u3057\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3053\u308c\u306f\u3001\u8ca1\u52d9\u7701\u306b\u8aac\u660e\u3092\u6c42\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u3001<strong><span style=\"color: #b22222;\">\u7acb\u6cd5\u6a5f\u95a2\u3067\u3042\u308b\u56fd\u4f1a\u306e\u8b70\u54e1\u305f\u3061\u306b\u6c42\u3081\u308b\u3079\u304d\u3053\u3068<\/span><\/strong>\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; 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