{"id":271381,"date":"2026-01-15T10:19:03","date_gmt":"2026-01-15T01:19:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271381"},"modified":"2026-01-15T10:35:03","modified_gmt":"2026-01-15T01:35:03","slug":"tax-article-647","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-647\/","title":{"rendered":"\u4e0a\u897f\u5de6\u5927\u4fe1\u30fb\u4f50\u85e4\u5584\u6075\u306e \u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u3053\u3053\u306b\u6ce8\u76ee\uff01\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u6cd5\u4eba\u8ab2\u7a0e\u30fb\u6d88\u8cbb\u8ab2\u7a0e\u30fb\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u3068\u4eca\u5f8c\u306e\u5c55\u671b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fff; border: 1px solid #ccc; margin-bottom: 40px; box-shadow: 0 4px 10px rgba(0,0,0,0.1); overflow: hidden; max-width: 600px; margin-left: auto; margin-right: auto;\">\n<div style=\"width: 100%; background-color: #f9f9f9; text-align: center; border-bottom: 5px solid #005c97;\"><img decoding=\"async\" style=\"width: 100%; height: auto; display: block;\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8uenishisatotaidan2.png\" alt=\"\u5bfe\u8ac7\u30a4\u30e9\u30b9\u30c8\" \/><\/div>\n<div style=\"padding: 25px 20px; text-align: center;\">\n<h1 style=\"font-size: 20px; font-weight: bold; color: #333; margin: 0 0 15px 0; line-height: 1.5;\">\u4e0a\u897f\u5de6\u5927\u4fe1\u30fb\u4f50\u85e4\u5584\u6075\u306e<br \/>\n\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u3053\u3053\u306b\u6ce8\u76ee\uff01<\/h1>\n<div style=\"background-color: #333399; color: #fff; padding: 10px; display: inline-block; width: 100%; box-sizing: border-box; border-radius: 4px;\"><span style=\"font-size: 18px; font-weight: bold;\">\u3010\u7b2c\uff14\u56de\u3011\uff08\u6700\u7d42\u56de\uff09<br \/>\n\u6cd5\u4eba\u8ab2\u7a0e\u30fb\u6d88\u8cbb\u8ab2\u7a0e\u30fb\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u3068\u4eca\u5f8c\u306e\u5c55\u671b<br \/>\n<\/span><\/div>\n<div><\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u3086\u3065\u308a\u306f<br \/>\n\u4ee3\u8868\u793e\u54e1\u7a0e\u7406\u58eb\u3000<strong>\u4e0a\u897f\u5de6\u5927\u4fe1<\/strong><br \/>\n\u793e\u54e1\u7a0e\u7406\u58eb\u3000<strong>\u4f50\u85e4\u3000\u5584\u6075<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u4e0a\u897f\u5de6\u5927\u4fe1\u30fb\u4f50\u85e4\u5584\u6075\u306e 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\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u3053\u3053\u306b\u6ce8\u76ee\uff01\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-644\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u30fb<a title=\"\u4e0a\u897f\u5de6\u5927\u4fe1\u30fb\u4f50\u85e4\u5584\u6075\u306e \u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u3053\u3053\u306b\u6ce8\u76ee\uff01\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u2461\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-645\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3067\u306f\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u57fa\u672c\u7684\u8003\u3048\u65b9\u3068\u653f\u6cbb\u7684\u80cc\u666f\u3092\u3001<a title=\"\u4e0a\u897f\u5de6\u5927\u4fe1\u30fb\u4f50\u85e4\u5584\u6075\u306e \u300c\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u3053\u3053\u306b\u6ce8\u76ee\uff01\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u30fb\u8cc7\u7523\u8ab2\u7a0e\u306e\u5177\u4f53\u7684\u6539\u6b63\u5185\u5bb9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-646\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff13\u56de\u3011<\/a>\u3067\u306f\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\u3068\u8cc7\u7523\u8ab2\u7a0e\u306e\u5177\u4f53\u7684\u6539\u6b63\u5185\u5bb9\u3092\u898b\u3066\u304d\u305f\u3002\u6700\u7d42\u56de\u3068\u306a\u308b\u3010\u7b2c\uff14\u56de\u3011\u3067\u306f\u3001\u6cd5\u4eba\u8ab2\u7a0e\u30fb\u6d88\u8cbb\u8ab2\u7a0e\u306e\u6539\u6b63\u3001\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u3001\u305d\u3057\u3066\u691c\u8a0e\u4e8b\u9805\u304b\u3089\u898b\u3048\u3066\u304f\u308b\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u65b9\u5411\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7a0e\u5236\u306e\u62e1\u5145\u3001\u753b\u671f\u7684\u306a\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e\u5ef6\u9577\u306a\u3069\u3001\u5b9f\u52d9\u306b\u76f4\u7d50\u3059\u308b\u91cd\u8981\u306a\u6539\u6b63\u304c\u4e26\u3076\u3002\u307e\u305f\u3001\u5927\u7db1\u306e\u691c\u8a0e\u4e8b\u9805\u306b\u4f55\u304c\u6b8b\u3055\u308c\u305f\u306e\u304b\u3001\u4f55\u304c\u66f8\u304b\u308c\u306a\u304b\u3063\u305f\u306e\u304b\u3092\u8aad\u307f\u89e3\u304f\u3053\u3068\u3067\u3001\u6b21\u306e\u6539\u6b63\u306e\u65b9\u5411\u6027\u3082\u898b\u3048\u3066\u304f\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-left: 10px double #B22222; border-bottom: 1px solid #B22222; padding: 10px 8px; margin-left: 0; text-indent: 0; background-color: #f0f0f0;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u7a0e\u5236\u306e\u62e1\u5145\u2500\u2500\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u752330\u4e07\u5186\u304b\u308940\u4e07\u5186\u3078<\/strong><\/h4>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u6cd5\u4eba\u7a0e\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u307e\u305a\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3068\u3063\u3066\u4f7f\u3044\u52dd\u624b\u306e\u826f\u3044\u5236\u5ea6\u3068\u3057\u3066\u5b9a\u7740\u3057\u3066\u3044\u308b\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306f\u3069\u3046\u306a\u308a\u307e\u3057\u305f\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u304c30\u4e07\u5186\u304b\u308940\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u7269\u4fa1\u4e0a\u6607\u3092\u53cd\u6620\u3057\u305f\u6539\u6b63\u3067\u3059\u306d\u3002\u5b9f\u52d9\u7684\u306b\u306f\u3001\u3053\u308c\u307e\u306730\u4e07\u5186\u30ae\u30ea\u30ae\u30ea\u3067\u8cfc\u5165\u3092\u6291\u3048\u3066\u3044\u305f\u3082\u306e\u304c\u300140\u4e07\u5186\u307e\u3067\u4e00\u62ec\u511f\u5374\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306e\u3067\u3001\u304b\u306a\u308a\u4f7f\u3044\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5e74\u9593\u5408\u8a08\u984d\u306e\u4e0a\u9650\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u5e74\u9593\u5408\u8a08\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u901a\u308a300\u4e07\u5186\u306e\u307e\u307e\u636e\u3048\u7f6e\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u53d6\u5f97\u4fa1\u984d\u306e\u4e0a\u9650\u306f\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u304c\u3001\u5e74\u9593\u3067\u53d6\u5f97\u3067\u304d\u308b\u7dcf\u984d\u306f\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u306a\u304a\u3001\u500b\u3005\u306e\u91d1\u984d\u306e\u5224\u5b9a\u306f\u4e8b\u696d\u5e74\u5ea6\u306b\u95a2\u4fc2\u306a\u304f\u3001\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u306e\u4e8b\u696d\u4f9b\u7528\u5206\u304b\u3089\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 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\/>\n\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u306b\u9023\u52d5\u3057\u3066\u4ed6\u306e\u5236\u5ea6\u3082\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308c\u307e\u3057\u305f\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u306a\u3093\u3067\u3059\u3002\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u304c40\u4e07\u5186\u307e\u3067\u4f7f\u3048\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u3067\u3001\u305d\u308c\u3068\u6574\u5408\u6027\u3092\u56f3\u308b\u305f\u3081\u306e\u6539\u6b63\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5236\u5ea6\u306b\u3088\u3063\u3066\u6539\u6b63\u3055\u308c\u305f\u8cc7\u7523\u306e\u7bc4\u56f2\u304c\u9055\u3046\u306e\u3067\u3001\u305d\u3053\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u91d1\u984d\u57fa\u6e96\u304c\u898b\u76f4\u3055\u308c\u305f\u306e\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3067\u306f\u300c\u5de5\u5177\u300d\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3067\u306f\u300c\u5de5\u5177\u53ca\u3073\u5668\u5177\u5099\u54c1\u300d\u3067\u3059\u3002\u307e\u305f\u3001\u4e2d\u5c0f\u7279\u4f8b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7279\u5b9a\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a2d\u5099\u7b49\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6\u306f\u300c\u5668\u5177\u5099\u54c1\u300d\u304c\u5f15\u4e0a\u3052\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271382\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1.png\" alt=\"\" width=\"1325\" height=\"693\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1.png 1325w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1-300x157.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1-1024x536.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1-768x402.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-1-600x314.png 600w\" sizes=\"(max-width: 1325px) 100vw, 1325px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-left: 10px double #B22222; border-bottom: 1px solid #B22222; padding: 10px 8px; margin-left: 0; text-indent: 0; background-color: #f0f0f0;\"><strong>\u5927\u80c6\u306a\u8a2d\u5099\u6295\u8cc7\u306e\u4fc3\u9032\u306b\u5411\u3051\u305f\u7a0e\u5236\u63aa\u7f6e\u2500\u2500\u5efa\u7269\u3082\u5bfe\u8c61<\/strong><\/h4>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u4eca\u56de\u306e\u7a0e\u5236\u6539\u6b63\u306e\u76ee\u7389\u306e\u4e00\u3064\u304c\u3001\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u3067\u3059\u306d\u3002\u5bfe\u8c61\u4f01\u696d\u306f\u3069\u306e\u304f\u3089\u3044\u306e\u898f\u6a21\u3067\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u6295\u8cc7\u4e0b\u9650\u984d\u304c35\u5104\u5186\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u4e2d\u5c0f\u4f01\u696d\u306b\u3064\u3044\u3066\u306f\uff15\u5104\u5186\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3001\u9811\u5f35\u3063\u3066\u3044\u308b\u4e2d\u5805\u4f01\u696d\u3067\u3042\u308c\u3070\u5341\u5206\u306b\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u9752\u8272\u7533\u544a\u6cd5\u4eba\u3067\u3042\u308c\u3070\u696d\u7a2e\u306f\u554f\u308f\u308c\u3066\u306a\u3044\u306e\u3067\u3059\u306d\u3002\u7279\u4f8b\u306e\u5185\u5bb9\u306f\u3069\u3046\u3067\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u5373\u6642\u511f\u5374\u307e\u305f\u306f\u7a0e\u984d\u63a7\u9664\uff17\uff05\u304c\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u305d\u3057\u3066\u6ce8\u76ee\u3059\u3079\u304d\u306f\u3001\u5efa\u7269\u3084\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u306b\u3064\u3044\u3066\u3082\uff14\uff05\u306e\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u4ee4\u548c\uff17\u5e74\u5ea6\u6539\u6b63\u306e\u300c100\u5104\u5186\u4f01\u696d\u3092\u76ee\u6307\u3059\u300d\u6539\u6b63\u306e\u6642\u306b\u5efa\u7269\u3068\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u304c\u5165\u3063\u305f\u3053\u3068\u304c\u8a71\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u4eca\u56de\u5275\u8a2d\u3055\u308c\u305f\u5236\u5ea6\u306b\u306f\u3055\u3089\u3063\u3068\u5efa\u7269\u304c\u542b\u307e\u308c\u3066\uff14\uff05\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271383\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2.png\" alt=\"\" width=\"1327\" height=\"1081\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2.png 1327w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2-300x244.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2-1024x834.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2-768x626.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-2-600x489.png 600w\" sizes=\"(max-width: 1327px) 100vw, 1327px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-left: 10px double #B22222; border-bottom: 1px solid #B22222; padding: 10px 8px; margin-left: 0; text-indent: 0; background-color: #f0f0f0;\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u2500\u2500\u7d4c\u904e\u63aa\u7f6e\u306e\uff12\u5e74\u5ef6\u9577\u3068\uff12\u5272\u7279\u4f8b\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u3082\u52d5\u304d\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u5927\u304d\u304f\uff12\u3064\u306e\u6539\u6b63\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u3064\u306f\uff12\u5272\u7279\u4f8b\u306e\u898b\u76f4\u3057\u3001\u3082\u3046\u4e00\u3064\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u5ef6\u9577\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u307e\u305a\uff12\u5272\u7279\u4f8b\u306e\u65b9\u304b\u3089\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u65b0\u305f\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u984d\u3092\u58f2\u4e0a\u7a0e\u984d\u306e\uff12\u5272\u3068\u3059\u308b\u7279\u4f8b\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u3053\u308c\u3092\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u500b\u4eba\u306b\u3064\u3044\u3066\u306e\u307f\uff13\u5272\u7279\u4f8b\u3068\u3044\u3046\u306e\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3093\u3067\u3059\u3088\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u3002\uff12\u5272\u7279\u4f8b\u306e\u5f8c\u3001\u3044\u304d\u306a\u308a\u7c21\u6613\u8ab2\u7a0e\u3084\u672c\u5247\u8ab2\u7a0e\u306b\u79fb\u884c\u3059\u308b\u306e\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u306e\u3067\u3001\u300c\u8e0a\u308a\u5834\u300d\u3068\u3057\u3066\uff13\u5272\u7279\u4f8b\u3092\u8a2d\u3051\u305f\u3093\u3067\u3059\u3002\uff12\u5272\u7279\u4f8b\u304c\u7d42\u308f\u3063\u305f\u5f8c\u3001\uff13\u5272\u7279\u4f8b\u3092\u7d4c\u3066\u3001\u7c21\u6613\u8ab2\u7a0e\u3084\u672c\u5247\u8ab2\u7a0e\u306b\u79fb\u884c\u3057\u3066\u3044\u304f\u6d41\u308c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271384\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3.png\" alt=\"\" width=\"2588\" height=\"1003\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3.png 2588w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3-1024x397.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3-768x298.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3-1536x595.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3-2048x794.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-3-600x233.png 600w\" sizes=\"(max-width: 2588px) 100vw, 2588px\" \/><\/a><\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u4e8c\u3064\u76ee\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u6539\u6b63\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u73fe\u884c\u3067\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u300180\uff05\u300150\uff05\u306e\uff12\u6bb5\u968e\u3067\u7d4c\u904e\u63aa\u7f6e\u304c\u7d42\u4e86\u3059\u308b\u4e88\u5b9a\u3067\u3057\u305f\u3002\u3067\u3082\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304c\u53d6\u5f15\u304b\u3089\u6392\u9664\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u3001\u3053\u308c\u3092\uff12\u5e74\u9593\u5ef6\u9577\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3093\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u5177\u4f53\u7684\u306b\u306f\u3001\u3069\u3046\u3044\u3046\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a80\uff05\u63a7\u9664\u306e\u671f\u9593\u306f\u305d\u306e\u307e\u307e\u7dad\u6301\u3057\u307e\u3059\u3002\u305d\u306e\u5f8c\u300170\uff05\u3067\uff12\u5e74\u9593\u306e\u300c\u8e0a\u308a\u5834\u300d\u3092\u8a2d\u3051\u300150\uff05\u306e\u671f\u9593\u3092\uff13\u5e74\u9593\u304b\u3089\uff12\u5e74\u9593\u306b\u77ed\u7e2e\u3057\u3066\uff11\u5e74\u9593\u5f8c\u308d\u306b\u5f15\u3063\u5f35\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u30bc\u30ed\u306b\u306a\u308b\u524d\u306b30\uff05\u3068\u3044\u3046\u65b0\u305f\u306a\u6bb5\u968e\u3092\uff11\u5e74\u9593\u8a2d\u3051\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u5408\u8a08\uff12\u5e74\u9593\u5ef6\u3073\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271385\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4.png\" alt=\"\" width=\"2315\" height=\"1047\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4.png 2315w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4-300x136.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4-1024x463.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4-768x347.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4-1536x695.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4-2048x926.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-4-600x271.png 600w\" sizes=\"(max-width: 2315px) 100vw, 2315px\" \/><\/a><\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u304b\u306a\u308a\u7d30\u304b\u304f\u523b\u3093\u3067\u3001\u30bd\u30d5\u30c8\u30e9\u30f3\u30c7\u30a3\u30f3\u30b0\u3092\u56f3\u3063\u3066\u3044\u308b\u3093\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305f\u3060\u3057\u3001\u6feb\u7528\u7684\u306a\u5229\u7528\u3092\u9632\u3050\u305f\u3081\u306e\u63aa\u7f6e\u3082\u540c\u6642\u306b\u8b1b\u3058\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u3046\u3061\u3001\u672c\u7d4c\u904e\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u3067\u304d\u308b\u4e0a\u9650\u304c10\u5104\u5186\u304b\u3089\uff11\u5104\u5186\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u307e\u3059\u3002\u672c\u6765\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u3001\u5927\u898f\u6a21\u306a\u53d6\u5f15\u306b\u5229\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u3063\u305f\u305f\u3081\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u65b0\u3057\u304f\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u3066\u53d6\u5f15\u3092\u5206\u6563\u3055\u305b\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u3068\u3044\u3063\u305f\u4f7f\u3044\u65b9\u3082\u53ef\u80fd\u3067\u3057\u305f\u304b\u3089\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u672c\u5f53\u306b\u5c0f\u898f\u6a21\u3067\u3084\u3063\u3066\u3044\u308b\u4e8b\u696d\u8005\u306e\u65b9\u3005\u3092\u4fdd\u8b77\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u304b\u3089\u3001\u5927\u898f\u6a21\u306a\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u5236\u9650\u3092\u8a2d\u3051\u3066\u3001\u5236\u5ea6\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u305f\u904b\u7528\u3092\u56f3\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-left: 10px double #B22222; border-bottom: 1px solid #B22222; padding: 10px 8px; margin-left: 0; text-indent: 0; background-color: #f0f0f0;\"><strong>\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u2500\u2500eLTAX\u306e\u30b7\u30b9\u30c6\u30e0\u969c\u5bb3\u5bfe\u5fdc<\/strong><\/h4>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306b\u3064\u3044\u3066\u3082\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u4eca\u56de\u3001eLTAX\u306e\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u5927\u304d\u306a\u5229\u4fbf\u6027\u5411\u4e0a\u304c\u56f3\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u3069\u306e\u3088\u3046\u306b\u5909\u308f\u308b\u3093\u3067\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u73fe\u884c\u3067\u306f\u3001eLTAX\u3067\u7533\u544a\u7b49\u3092\u884c\u3063\u305f\u5f8c\u3001\u6539\u3081\u3066\u7d0d\u4ed8\u624b\u7d9a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u3063\u305f\u3093\u3067\u3059\u3002\u7533\u544a\u306f\u7533\u544a\u3001\u7d0d\u4ed8\u306f\u7d0d\u4ed8\u3068\u3001\u4e8c\u6bb5\u968e\u306e\u624b\u7d9a\u304c\u5fc5\u8981\u3067\u3057\u305f\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u78ba\u304b\u306b\u3001\u305d\u308c\u306f\u5c11\u3057\u624b\u9593\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u4eca\u56de\u306e\u6539\u6b63\u3067\u3001\u7533\u544a\u7b49\u3092\u884c\u3046\u969b\u306b\u300c\u81ea\u52d5\u30c0\u30a4\u30ec\u30af\u30c8\u300d\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b\u3060\u3051\u3067\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u5f53\u65e5\u306b\u81ea\u52d5\u7684\u306b\u7d0d\u4ed8\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u6539\u3081\u3066\u7d0d\u4ed8\u624b\u7d9a\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u3093\u3067\u3059\u3002<\/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\/2026\/01\/R8tyumoku4-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271387 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5.png\" alt=\"\" width=\"2308\" height=\"1310\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5.png 2308w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5-1024x581.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5-768x436.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5-1536x872.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5-2048x1162.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/R8tyumoku4-5-600x341.png 600w\" sizes=\"(max-width: 2308px) 100vw, 2308px\" \/><\/a><\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u7533\u544a\u3068\u7d0d\u4ed8\u304c\u4e00\u4f53\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u5f53\u65e5\u306b\u7533\u544a\u3068\u4f75\u305b\u3066\u81ea\u52d5\u30c0\u30a4\u30ec\u30af\u30c8\u306e\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u305f\u5834\u5408\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u5bfe\u5fdc\u6642\u9593\u5916\u3067\u3042\u308b\u5834\u5408\u306a\u3069\u306f\u3001\u5b9f\u969b\u306e\u5f15\u304d\u843d\u3068\u3057\u304c\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u53d6\u5f15\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u305d\u308c\u3060\u3068\u5ef6\u6ede\u91d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u306f\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3053\u304c\u4eca\u56de\u306e\u6539\u6b63\u306e\u3082\u3046\u4e00\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u3067\u3082\u3001\u671f\u9650\u5185\u7d0d\u4ed8\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u5ef6\u6ede\u91d1\u3092\u8ab2\u3055\u306a\u3044\u3068\u3044\u3046\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002\u305f\u3060\u3057\u3001\u7a0e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u3067\u3001e-Tax\u3068\u540c\u69d8\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u6cd5\u5b9a\u7d0d\u671f\u9650\u5f53\u65e5\u30ae\u30ea\u30ae\u30ea\u306b\u7533\u544a\u3057\u3066\u3082\u3001\u5ef6\u6ede\u91d1\u306e\u5fc3\u914d\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u306f\u3044\u3002\u3053\u308c\u307e\u3067\u306f\u3001\u671f\u9650\u5f53\u65e5\u306e\u91d1\u878d\u6a5f\u95a2\u306e\u5bfe\u5fdc\u6642\u9593\u5916\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u7fcc\u65e5\u4ee5\u964d\u306b\u518d\u5ea6\u7d0d\u4ed8\u624b\u7d9a\u304c\u5fc5\u8981\u3067\u3001\u5ef6\u6ede\u91d1\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306e\u6539\u6b63\u3067\u3001\u305d\u3046\u3044\u3063\u305f\u5fc3\u914d\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u9069\u7528\u6642\u671f\u306f\u3044\u3064\u304b\u3089\u3067\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 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style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u511f\u5374\u8cc7\u7523\u7a0e\u306e\u514d\u7a0e\u70b9\u304c150\u4e07\u5186\u304b\u3089180\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u3053\u308c\u306f\u5b9f\u52d9\u7684\u306b\u7d50\u69cb\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u511f\u5374\u8cc7\u7523\u7a0e\u306f\u3001\u4e8b\u696d\u7528\u306e\u6a5f\u68b0\u3084\u5099\u54c1\u306a\u3069\u306b\u304b\u304b\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u3002\u571f\u5730\u3084\u5efa\u7269\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306f\u7686\u3055\u3093\u3054\u5b58\u3058\u3067\u3059\u304c\u3001\u4e8b\u696d\u3067\u4f7f\u3063\u3066\u3044\u308b\u4e00\u5b9a\u306e\u6a5f\u68b0\u3001\u5668\u5177\u3001\u5099\u54c1\u306a\u3069\u306b\u3082\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u304b\u304b\u308b\u3093\u3067\u3059\u3002\u3053\u308c\u3092\u300c\u511f\u5374\u8cc7\u7523\u7a0e\u300d\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a150\u4e07\u5186\u672a\u6e80\u3060\u3068\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u514d\u7a0e\u70b9\u304c\u3042\u3063\u305f\u308f\u3051\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u3002\u511f\u5374\u8cc7\u7523\u306e\u8a55\u4fa1\u984d\u304c150\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3053\u306e\u57fa\u6e96\u304c180\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u306e\u3067\u3001\u5c0f\u898f\u6a21\u306a\u4e8b\u696d\u8005\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u3053\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff19\u5e74\u5ea6\u4ee5\u5f8c\u306e\u6539\u6b63\u306a\u306e\u3067\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u306e\u7533\u544a\uff08\u4ee4\u548c\uff18\u5e74\uff11\u6708\u672b\u671f\u9650\uff09\u3067\u306f\u3001\u307e\u3060\u5f93\u6765\u901a\u308a150\u4e07\u5186\u304c\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u70b9\u3082\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-left: 10px double #B22222; border-bottom: 1px solid #B22222; padding: 10px 8px; margin-left: 0; text-indent: 0; background-color: #f0f0f0;\"><strong>\u691c\u8a0e\u4e8b\u9805\u2500\u2500\u4f55\u304c\u6b8b\u3055\u308c\u305f\u306e\u304b<\/strong><\/h4>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 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style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u7d50\u8ad6\u304c\u51fa\u308b\u307e\u3067\u306b\u306f\u3001\u3082\u3046\u5c11\u3057\u6642\u9593\u304c\u304b\u304b\u308a\u305d\u3046\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u306e\u3088\u3046\u3067\u3059\u306d\u3002\u4ed6\u306e\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u3082\u542b\u3081\u3066\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 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1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u7a0e\u5236\u4e0a\u306e\u512a\u9047\u63aa\u7f6e\u3092\u691c\u8a0e\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u306d\u3002\u30d9\u30d3\u30fc\u30b7\u30c3\u30bf\u30fc\u8cbb\u7528\u306e\u4e00\u90e8\u3092\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306f\u975e\u5e38\u306b\u826f\u3044\u65b9\u5411\u6027\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-left: 10px double #B22222; border-bottom: 1px solid #B22222; padding: 10px 8px; margin-left: 0; text-indent: 0; background-color: 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1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u4eca\u56de\u306e\u5927\u7db1\u3092\u901a\u8aad\u3057\u3066\u611f\u3058\u308b\u306e\u306f\u3001\u300c\u516c\u5e73\u6027\u306e\u78ba\u4fdd\u300d\u3068\u300c\u7d4c\u6e08\u6210\u9577\u306e\u4fc3\u9032\u300d\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u53d6\u308d\u3046\u3068\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u5177\u4f53\u7684\u306b\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u516c\u5e73\u6027\u306e\u78ba\u4fdd\u3068\u3044\u3046\u9762\u3067\u306f\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u7bc0\u7a0e\u3084\u5c0f\u53e3\u5316\u5546\u54c1\u306e\u3088\u3046\u306a\u79df\u7a0e\u56de\u907f\u7684\u306a\u30b9\u30ad\u30fc\u30e0\u306b\u5bfe\u3059\u308b\u898f\u5236\u304c\u5f37\u5316\u3055\u308c\u307e\u3057\u305f\u3002\u4e00\u65b9\u3001\u7d4c\u6e08\u6210\u9577\u306e\u4fc3\u9032\u3068\u3044\u3046\u9762\u3067\u306f\u3001\u5927\u578b\u306e\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3084\u3001\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145\u304c\u56f3\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u9ad8\u5e02\u653f\u6a29\u306e\u300c\u5f37\u3044\u7d4c\u6e08\u3001\u4e16\u754c\u3067\u8f1d\u304f\u65e5\u672c\u300d\u3068\u3044\u3046\u30d3\u30b8\u30e7\u30f3\u304c\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u7269\u4fa1\u9023\u52d5\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u3068\u3044\u3046\u65b0\u3057\u3044\u4ed5\u7d44\u307f\u306e\u5275\u8a2d\u306f\u3001\u672c\u5f53\u306b\u753b\u671f\u7684\u3060\u3068\u601d\u3044\u307e\u3059\u3002\u4eca\u307e\u3067\u306f\u7269\u4fa1\u304c\u4e0a\u304c\u3063\u3066\u3082\u63a7\u9664\u984d\u306f\u636e\u3048\u7f6e\u304b\u308c\u3066\u3001\u5b9f\u8cea\u7684\u306a\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u3066\u3044\u305f\u3002\u305d\u308c\u3092\u89e3\u6d88\u3059\u308b\u4ed5\u7d44\u307f\u304c\u3067\u304d\u305f\u3053\u3068\u306f\u3001\u5927\u304d\u306a\u524d\u9032\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u4e00\u65b9\u3067\u3001\u8ab2\u984c\u3082\u6b8b\u3055\u308c\u3066\u3044\u307e\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5927\u7db1\u306e\u8868\u73fe\u3092\u898b\u308b\u9650\u308a\u3001\u300c\u8b70\u8ad6\u306e\u4e2d\u3067\u691c\u8a0e\u3059\u308b\u300d\u3068\u3042\u308a\u307e\u3059\u3002\u4eca\u5f8c\u306e\u5bfe\u5fdc\u304c\u6ce8\u76ee\u3055\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u7d2f\u6b21\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u304c\u672c\u5f53\u306b\u6295\u8cc7\u3084\u8cc3\u4e0a\u3052\u306b\u3064\u306a\u304c\u3063\u305f\u306e\u304b\u3001\u4e0d\u65ad\u306e\u691c\u8a3c\u304c\u5fc5\u8981\u3060\u3068\u5927\u7db1\u306b\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u5185\u90e8\u7559\u4fdd\u304c\u5897\u3048\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u306a\u3044\u304b\u3001\u3068\u3044\u3046\u6279\u5224\u306b\u5bfe\u3057\u3066\u3001\u653f\u5e9c\u3082\u610f\u8b58\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u4eca\u5f8c\u3001\u7a0e\u5236\u304c\u3069\u3046\u5909\u308f\u3063\u3066\u3044\u304f\u304b\u3001\u6ce8\u8996\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u305d\u3046\u3067\u3059\u306d\u3002\u7279\u306b\u3001\u8907\u6570\u5e74\u8ca1\u653f\u5747\u8861\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u5f37\u8abf\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306f\u6ce8\u76ee\u3059\u3079\u304d\u3067\u3059\u3002\u5358\u5e74\u5ea6\u4e3b\u7fa9\u306b\u904e\u5ea6\u306b\u3068\u3089\u308f\u308c\u306a\u3044\u3001\u67d4\u8edf\u306a\u8ca1\u653f\u904b\u55b6\u3092\u76ee\u6307\u3059\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u304b\u3089\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3082\u5f71\u97ff\u3057\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u9632\u885b\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u3064\u3044\u3066\u3082\u3001\u5f15\u304d\u7d9a\u304d\u8b70\u8ad6\u304c\u7d9a\u304d\u307e\u3059\u306d\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u4ee4\u548c\uff19\u5e74\uff11\u6708\u304b\u3089\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\uff11\uff05\u304c\u59cb\u307e\u308a\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c2.1\uff05\u304b\u30891.1\uff05\u306b\u4e0b\u304c\u308a\u307e\u3059\u3002\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u304c\u3001\u7a0e\u5236\u306e\u5f62\u3068\u3057\u3066\u306f\u5927\u304d\u306a\u5909\u5316\u3067\u3059\u3002<br \/>\n\u9ad8\u5e02\u7dcf\u7406\u306e\u6240\u4fe1\u8868\u660e\u6f14\u8aac\u3092\u8aad\u3080\u3068\u3001\u9632\u885b\u529b\u5f37\u5316\u306b\u5bfe\u3059\u308b\u5f37\u3044\u610f\u5fd7\u304c\u611f\u3058\u3089\u308c\u307e\u3059\u3002\u4eca\u5f8c\u306e\u7a0e\u5236\u306b\u3082\u53cd\u6620\u3055\u308c\u3066\u3044\u304f\u3067\u3057\u3087\u3046\u3002<\/p>\n<p style=\"border-left: 5px solid #B22222; background-color: #fef7f7; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #b22222; font-size: 1.1em;\">\u4f50\u85e4<\/strong>\uff1a\u6700\u5f8c\u306b\u3001\u5b9f\u52d9\u5bb6\u306b\u5411\u3051\u3066\u4f55\u304b\u3042\u308c\u3070\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/p>\n<p style=\"border-left: 5px solid #333399; background-color: #f7f9fe; padding: 10px; border-radius: 3px; margin-bottom: 15px;\"><strong style=\"color: #333399; font-size: 1.1em;\">\u4e0a\u897f<\/strong>\uff1a\u5b9f\u52d9\u5bb6\u3068\u3057\u3066\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306e\u52d5\u5411\u306b\u3082\u6ce8\u610f\u3092\u6255\u3044\u306a\u304c\u3089\u3001\u9867\u554f\u5148\u306e\u7686\u69d8\u306b\u6700\u9069\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u3067\u304d\u308b\u3088\u3046\u3001\u6e96\u5099\u3092\u9032\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u9023\u8f09\u4e86\uff09<\/span><\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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