{"id":271406,"date":"2026-02-12T10:18:51","date_gmt":"2026-02-12T01:18:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271406"},"modified":"2026-02-12T10:26:43","modified_gmt":"2026-02-12T01:26:43","slug":"corporation-article-1403","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1403\/","title":{"rendered":"\u793e\u9577\u304b\u3089\u306e\u7121\u7406\u96e3\u984c\u306e\u65ad\u308a\u65b9\u30fb\u304b\u308f\u3057\u65b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u6c7a\u7b97\u76f4\u524d\u306e\u99c6\u3051\u8fbc\u307f\u7d4c\u8cbb\uff08\u524d\u6255\u8cbb\u7528\u30fb\u672a\u6255\u91d1\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #fff; border: 4px solid #003366; padding: 0; margin-bottom: 40px; box-shadow: 8px 8px 0 rgba(0,0,0,0.1);\">\n<div style=\"display: flex; align-items: center; justify-content: space-between; padding: 25px 20px;\">\n<div style=\"flex: 1; margin-right: 15px;\">\n<h1 style=\"font-size: 28px; font-weight: 900; color: #333; margin: 0; line-height: 1.3; letter-spacing: 1px;\">\u793e\u9577\u304b\u3089\u306e\u7121\u7406\u96e3\u984c\u306e<br \/>\n<span style=\"color: #c0392b; background: linear-gradient(transparent 60%, #ffcc00 60%);\">\u65ad\u308a\u65b9\u30fb\u304b\u308f\u3057\u65b9<\/span><\/h1>\n<\/div>\n<div style=\"flex: 0 0 140px; text-align: center;\"><img decoding=\"async\" style=\"width: 100%; height: auto;\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/junzeilogo1.png\" alt=\"JUN\u7a0e\u4f1a\u30ed\u30b4\" \/><\/div>\n<\/div>\n<div style=\"background-color: #003366; color: #fff; padding: 20px; text-align: center;\">\n<div style=\"font-size: 26px; font-weight: bold; line-height: 1.2;\"><span style=\"background: #fff; color: #003366; font-size: 16px; padding: 3px 12px; border-radius: 4px; vertical-align: middle; margin-right: 10px;\">\u7b2c\uff12\u56de<\/span><br \/>\n\u6c7a\u7b97\u76f4\u524d\u306e\u99c6\u3051\u8fbc\u307f\u7d4c\u8cbb\uff08\u524d\u6255\u8cbb\u7528\u30fb\u672a\u6255\u91d1\uff09<\/div>\n<\/div>\n<div style=\"text-align: right; padding: 10px 20px; background: #f4f4f4; font-size: 14px; font-weight: bold; color: #333;\">\u3008JUN\u7a0e\u4f1a\u3009 \u7a0e\u7406\u58eb\u3000<strong><span style=\"font-size: 14pt;\">\u4e2d\u5ddd\u3000\u8ad2\u4e00<\/span><\/strong><\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong> Question<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010<strong>\u906d\u9047\u7387<\/strong> <strong><span style=\"color: #b22222;\">\u2605\u2605\u2605\u2605\u2605<\/span><\/strong>\u3011<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 17px;\">\u4eca\u671f\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u304b\u3089\u3001\u5148\u751f\u3078\u306e\u6c7a\u7b97\u6599\u3092\u4eca\u6708\u4e2d\u306b\u6255\u3063\u3066\u3057\u307e\u3044\u305f\u3044\u3093\u3060\u3002<\/span><\/strong><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 17px;\">\u6765\u5e74\uff11\u5e74\u5206\u306e\u5bb6\u8cc3\u3082\u307e\u3068\u3081\u3066\u6255\u3046\u3057\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5236\u4f5c\u8cbb\u3082\u3001\u8acb\u6c42\u66f8\u306f\u307e\u3060\u3060\u3051\u3069\u4eca\u671f\u306e\u7d4c\u8cbb\u306b\u5165\u308c\u3066\u304a\u3044\u3066\u3088\uff01<\/span><\/strong><\/p>\n<p style=\"text-align: left;\"><strong><span style=\"font-size: 17px;\">\u5168\u90e8\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u51fa\u3066\u3044\u304f\u3093\u3060\u304b\u3089\u3001\u4eca\u671f\u306e\u7d4c\u8cbb\u3067\u3044\u3044\u3088\u306d\uff1f<\/span><\/strong><\/p>\n<p style=\"text-align: left;\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<\/div>\n<\/div>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#fff0ff;color:#000000;border-color:#b22222;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong> Answer<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<p style=\"text-align: left;\"><strong>\u30ad\u30e3\u30c3\u30b7\u30e5\u30a2\u30a6\u30c8\uff1d\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff01<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u6c7a\u7b97\u6599\u306e\u524d\u6255\u3044\u306f\u539f\u5247\u3068\u3057\u3066\u640d\u91d1\u306b\u306a\u3089\u305a\u3001\u5bb6\u8cc3\u306e\u5e74\u6255\u3044\u306f\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u305f\u3060\u3057\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5236\u4f5c\u8cbb\u306f\u8acb\u6c42\u66f8\u304c\u672a\u7740\u3067\u3082\u300c\u691c\u53ce\u300d\u304c\u7d42\u308f\u3063\u3066\u3044\u308c\u3070\u672a\u6255\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>\u6b63\u3057\u304f\u51e6\u7406\u3057\u306a\u3044\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u300c\u671f\u30ba\u30ec\u300d\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u307e\u3059\u3088\uff01<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#b22222;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u300a\u78ba\u8a8d\u3059\u3079\u304d\u4e8b\u9805\u300b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u30fb\u50b5\u52d9\u78ba\u5b9a\u306e\uff13\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u21e8<\/span><\/strong>\u3000\u671f\u672b\u307e\u3067\u306b\u300c\u50b5\u52d9\u306e\u6210\u7acb\u300d\u300c\u539f\u56e0\u4e8b\u5b9f\u306e\u767a\u751f\u300d\u300c\u91d1\u984d\u306e\u5408\u7406\u6027\u300d\u304c\u63c3\u3063\u3066\u3044\u308b\u304b\uff08\u6cd5\u6cd522\u2462\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u30fb\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u21e8<\/span><\/strong>\u3000\u5bb6\u8cc3\u7b49\u306e\u5834\u5408\u3001\u5951\u7d04\u306b\u57fa\u3065\u304d\uff11\u5e74\u5206\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u304b\u3002\u7fcc\u671f\u4ee5\u964d\u3082\u7d99\u7d9a\u9069\u7528\u3067\u304d\u308b\u304b\uff08\u8cc7\u91d1\u7e70\u308a\u306f\u5927\u4e08\u592b\u304b\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u30fb\u5f79\u52d9\u63d0\u4f9b\u306e\u5b8c\u4e86\uff08\u691c\u53ce\uff09\u306e\u4e8b\u5b9f\u306f\u3042\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u21e8<\/span><\/strong>\u3000\u672a\u6255\u91d1\u8a08\u4e0a\u306b\u304a\u3044\u3066\u3001\u671f\u672b\u307e\u3067\u306b\u7d0d\u54c1\u30fb\u691c\u53ce\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u3059\u308b\u30e1\u30fc\u30eb\u3084\u66f8\u985e\u306f\u3042\u308b\u304b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #90ee90;\">\uff0a\u3000\uff0a\u3000<span style=\"color: #339966;\">\u89e3 \u8aac<\/span>\u3000\uff0a\u3000\uff0a<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4e8b\u5b9f\u95a2\u4fc2\u306e\u628a\u63e1<\/strong><\/h4>\n<p>\u793e\u9577\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u3068\u73fe\u72b6\u78ba\u8a8d\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3057\u305f\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-bottom: 3px;\"><strong>\u3010\u4f1a\u793e\u306e\u72b6\u6cc1\u3011<\/strong><\/p>\n<ul>\n<li>\u5f53\u671f\u306f\u7a81\u767a\u7684\u306a\u7279\u9700\u306b\u3088\u308a\u5229\u76ca\u304c\u51fa\u3066\u304a\u308a\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u306b\u4f59\u88d5\u304c\u3042\u308b\u3002<\/li>\n<li>\u7bc0\u7a0e\u306e\u305f\u3081\u3001\u53ef\u80fd\u306a\u9650\u308a\u5f53\u671f\u4e2d\u306b\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3057\u305f\u3044\u610f\u5411\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6c7a\u7b97\u6599\u306b\u3064\u3044\u3066\u3011<\/strong><\/p>\n<ul>\n<li>\u9867\u554f\u5951\u7d04\u4e0a\u3001\u6c7a\u7b97\u6599\u306f\u300c\u6c7a\u7b97\u7533\u544a\u696d\u52d9\u306e\u5b8c\u4e86\u300d\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/li>\n<li>\u5b9f\u969b\u306e\u6c7a\u7b97\u4f5c\u696d\u3084\u7533\u544a\u696d\u52d9\u306f\u3001\u7fcc\u671f\u306b\u5165\u3063\u3066\u304b\u3089\u884c\u308f\u308c\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u5bb6\u8cc3\u306b\u3064\u3044\u3066\u3011<\/strong><\/p>\n<ul>\n<li>\u8cc3\u8cb8\u4eba\u3068\u306e\u9593\u3067\u3001\u7fcc\uff11\u5e74\u5206\u3092\u524d\u6255\u3044\u3059\u308b\u65e8\u306e\u899a\u66f8\u3092\u4ea4\u308f\u3057\u3001\u5408\u610f\u6e08\u307f\u3067\u3042\u308b\u3002<\/li>\n<li>\u6c7a\u7b97\u6708\u672b\u65e5\u307e\u3067\u306b\u3001\u5411\u3053\u3046\uff11\u5e74\u5206\u306e\u5bb6\u8cc3\u3092\u9280\u884c\u632f\u8fbc\u306b\u3066\u652f\u6255\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/li>\n<li>\u4eca\u56de\u3060\u3051\u3067\u306a\u304f\u3001\u7fcc\u671f\u4ee5\u964d\u3082\u7d99\u7d9a\u3057\u3066\u5e74\u6255\u3044\u3092\u884c\u3046\u610f\u601d\u304c\u3042\u308b\u3002<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5236\u4f5c\u8cbb\u306b\u3064\u3044\u3066\u3011<\/strong><\/p>\n<ul>\n<li>\u5148\u6708\u4e2d\u306bWeb\u5236\u4f5c\u4f1a\u793e\u3078\u81ea\u793e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u30c7\u30b6\u30a4\u30f3\u306e\u5909\u66f4\u3092\u767a\u6ce8\u3057\u3066\u3044\u308b\uff08\uff25\uff23\u6a5f\u80fd\u7b49\u306e\u8ffd\u52a0\u958b\u767a\u3067\u306f\u306a\u3044\uff09\u3002<\/li>\n<li>\u6708\u672b\u306b\u5236\u4f5c\u4f1a\u793e\u304b\u3089\u300c\u7d0d\u54c1\u5b8c\u4e86\u300d\u306e\u30e1\u30fc\u30eb\u304c\u5c4a\u304d\u3001\u81ea\u793e\u3067\u52d5\u4f5c\u78ba\u8a8d\uff08\u691c\u53ce\uff09\u3092\u7d42\u3048\u3066\u3044\u308b\u3002<\/li>\n<li>\u8acb\u6c42\u66f8\u306f\u7fcc\u671f\uff08\u7fcc\u6708\uff09\u5230\u7740\u4e88\u5b9a\u3060\u304c\u3001\u898b\u7a4d\u66f8\u306b\u3088\u308a\u91d1\u984d\u306f\u78ba\u5b9a\u3057\u3066\u304a\u308a\u3001\u8ffd\u52a0\u8cbb\u7528\u3082\u767a\u751f\u3057\u3066\u3044\u306a\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u7684\u8ad6\u70b9\u306e\u6574\u7406<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u50b5\u52d9\u78ba\u5b9a\u57fa\u6e96<\/strong><\/h4>\n<p>\u7a0e\u52d9\u4e0a\u3001\u7d4c\u8cbb\uff08\u640d\u91d1\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u6642\u671f\u306f\u3001\u73fe\u91d1\u652f\u6255\u3044\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u300c\u50b5\u52d9\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\uff08\u6cd5\u6cd522\u2462\uff09\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u300c\u50b5\u52d9\u78ba\u5b9a\u306e\uff13\u8981\u4ef6\u300d\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff12\uff0d12<\/a>\uff09\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<strong>\u50b5\u52d9\u306e\u6210\u7acb\uff1a<\/strong>\u671f\u672b\u307e\u3067\u306b\u652f\u6255\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000<strong>\u539f\u56e0\u4e8b\u5b9f\u306e\u767a\u751f\uff1a<\/strong>\u671f\u672b\u307e\u3067\u306b\u3001\u305d\u306e\u8cbb\u7528\u306e\u3082\u3068\u3068\u306a\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\uff08\u30b5\u30fc\u30d3\u30b9\uff09\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u3000<strong>\u91d1\u984d\u306e\u5408\u7406\u6027\uff1a<\/strong>\u671f\u672b\u307e\u3067\u306b\u3001\u305d\u306e\u91d1\u984d\u3092\u5177\u4f53\u7684\u306b\u8a08\u7b97\u3067\u304d\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u524d\u6255\u8cbb\u7528\u3092\u652f\u6255\u3063\u305f\u671f\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff12\uff0d\uff12\uff0d14<\/a>\uff09\u3002<br \/>\n\u3053\u308c\u306f\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306e\u300c\u91cd\u8981\u6027\u306e\u539f\u5247\u300d\u3092\u7a0e\u52d9\u4e0a\u3082\u8a8d\u3081\u308b\u8da3\u65e8\u3067\u8a2d\u3051\u3089\u308c\u305f\u4f8b\u5916\u898f\u5b9a\u3067\u3059\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:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2460<\/span><\/strong>\u3000\u7b49\u8cea\u30fb\u7b49\u91cf\u306e\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u3053\u3068\uff08\u5bb6\u8cc3\u3001\u4fdd\u967a\u6599\u3001\u501f\u5165\u91d1\u5229\u606f\u306a\u3069\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2461<\/span><\/strong>\u3000\u5951\u7d04\u306b\u57fa\u3065\u304d\u652f\u6255\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2462<\/span><\/strong>\u3000\u652f\u6255\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u63d0\u4f9b\u3055\u308c\u308b\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #cd853f;\">\u2463<\/span><\/strong>\u3000\u7d99\u7d9a\u3057\u3066\u305d\u306e\u51e6\u7406\uff08\u5e74\u6255\u3044\uff09\u3092\u884c\u3046\u3053\u3068\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u6cd5\u4eba\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u6bd4\u8f03\u3011<\/strong><\/p>\n<table style=\"width: 100%; border-collapse: collapse; border: 1px solid #333; font-size: 14px; line-height: 1.6;\">\n<thead>\n<tr style=\"background-color: #e1f3ff;\">\n<th style=\"border: 1px solid #333; padding: 10px; text-align: center; font-weight: bold; width: 20%; min-width: 80px;\">\u9805\u76ee<\/th>\n<th style=\"border: 1px solid #333; padding: 10px; text-align: center; font-weight: bold; width: 40%;\">\u6cd5\u4eba\u7a0e\u6cd5<\/th>\n<th style=\"border: 1px solid #333; padding: 10px; text-align: center; font-weight: bold; width: 40%;\">\u6240\u5f97\u7a0e\u6cd5<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<th style=\"border: 1px solid #333; padding: 10px; text-align: center; font-weight: bold; background-color: #f9f9f9; vertical-align: middle;\">\u50b5\u52d9\u78ba\u5b9a\u57fa\u6e96<\/th>\n<td style=\"border: 1px solid #333; padding: 10px; vertical-align: top;\">\n<div style=\"margin-bottom: 8px;\"><span style=\"font-weight: bold; color: #000;\">22\u67613\u9805<\/span><br \/>\n<span style=\"font-size: 0.9em; color: #555;\">\uff08\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\uff09<\/span><\/div>\n<div><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: bold; color: #000;\">\u57fa\u672c\u901a\u9054 \uff12\uff0d\uff12\uff0d12<\/span><\/a><br \/>\n<span style=\"font-size: 0.9em; color: #555;\">\uff08\u50b5\u52d9\u306e\u78ba\u5b9a\u306e\u5224\u5b9a\uff09<\/span><\/div>\n<\/td>\n<td style=\"border: 1px solid #333; padding: 10px; vertical-align: top;\">\n<div style=\"margin-bottom: 8px;\"><span style=\"font-weight: bold; color: #000;\">37\u6761\uff11\u9805<\/span><br \/>\n<span style=\"font-size: 0.9em; color: #555;\">\uff08\u5fc5\u8981\u7d4c\u8cbb\uff09<\/span><\/div>\n<div><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/05.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: bold; color: #000;\">\u57fa\u672c\u901a\u9054 37\uff0d\uff11<\/span><\/a><br \/>\n<span style=\"font-size: 0.9em; color: #555;\">\uff08\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u3079\u304d\u8cbb\u7528\u306e\u50b5\u52d9\u78ba\u5b9a\u306e\u5224\u5b9a\uff09<\/span><\/div>\n<\/td>\n<\/tr>\n<tr>\n<th style=\"border: 1px solid #333; padding: 10px; text-align: center; font-weight: bold; background-color: #f9f9f9; vertical-align: middle;\">\u77ed\u671f\u524d\u6255\u8cbb\u7528<\/th>\n<td style=\"border: 1px solid #333; padding: 10px; vertical-align: top;\">\n<div><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/02\/02_02_02.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: bold; color: #000;\">\u57fa\u672c\u901a\u9054 \uff12\uff0d\uff12\uff0d14<\/span><\/a><br \/>\n<span style=\"font-size: 0.9em; color: #555;\">\uff08\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff09<\/span><\/div>\n<\/td>\n<td style=\"border: 1px solid #333; padding: 10px; vertical-align: top;\">\n<div><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/09.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: bold; color: #000;\">\u57fa\u672c\u901a\u9054 37\uff0d30\u306e\uff12<\/span><\/a><br \/>\n<span style=\"font-size: 0.9em; color: #555;\">\uff08\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff09<\/span><\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u4ef6\u4e8b\u4f8b\u3078\u306e\u5f53\u3066\u306f\u3081<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6c7a\u7b97\u6599\u306e\u524d\u6255\u3044\uff08\u5426\u8a8d\u30ea\u30b9\u30af\u9ad8\uff09<\/strong><\/h4>\n<p>\u4e8b\u5b9f\u95a2\u4fc2\u3092\u6cd5\u7684\u8981\u4ef6\u306b\u5f53\u3066\u306f\u3081\u3066\u5224\u5b9a\u3057\u307e\u3059\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<ul>\n<li>\u50b5\u52d9\u306e\u6210\u7acb\uff1a\u5951\u7d04\u306b\u3088\u308a\u652f\u6255\u3044\u306e\u7d04\u675f\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u672c\u6765\u306e\u652f\u6255\u7fa9\u52d9\u306f\u7533\u544a\u5b8c\u4e86\u6642\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/li>\n<li>\u539f\u56e0\u4e8b\u5b9f\u306e\u767a\u751f\uff08\u91cd\u8981\uff09\uff1a\u6c7a\u7b97\u6599\u306e\u5bfe\u4fa1\u3067\u3042\u308b\u300c\u6c7a\u7b97\u696d\u52d9\u300d\u306f\u7fcc\u671f\u306b\u884c\u308f\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u671f\u672b\u6642\u70b9\u3067\u306f\u307e\u3060\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u5b8c\u4e86\u3057\u3066\u304a\u3089\u305a\u3001\u539f\u56e0\u4e8b\u5b9f\u306f\u767a\u751f\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n\u7d50\u8ad6\u3068\u3057\u3066\u3001\u305f\u3068\u3048\u73fe\u91d1\u3092\u5f53\u671f\u306b\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5f53\u671f\u306e\u640d\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u7406\u58eb\u5831\u916c\u306f\u300c\u7b49\u8cea\u30fb\u7b49\u91cf\u306e\u30b5\u30fc\u30d3\u30b9\u300d\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3082\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bb6\u8cc3\u306e\u5e74\u6255\u3044\uff08\u640d\u91d1\u7b97\u5165\u53ef\uff09<\/strong><\/h4>\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<ul>\n<li>\u7b49\u8cea\u30fb\u7b49\u91cf\u6027\uff1a\u5bb6\u8cc3\u306f\u6bce\u6708\u540c\u7b49\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/li>\n<li>\u5951\u7d04\uff1a\u899a\u66f8\u7b49\u306b\u3088\u308a\u5951\u7d04\u4e0a\u306e\u6839\u62e0\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u671f\u9593\uff1a\u652f\u6255\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3067\u3059\u3002<\/li>\n<li>\u7d99\u7d9a\u6027\uff1a\u5229\u76ca\u64cd\u4f5c\u76ee\u7684\u306e\u4e00\u6642\u7684\u306a\u5909\u66f4\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u304c\u3001\u4eca\u5f8c\u3082\u7d99\u7d9a\u3059\u308b\u610f\u601d\u304c\u78ba\u8a8d\u3067\u304d\u3066\u3044\u308b\u305f\u3081\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n\u7d50\u8ad6\u3068\u3057\u3066\u3001\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3001\u5f53\u671f\u306e\u640d\u91d1\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5236\u4f5c\u8cbb\uff08\u640d\u91d1\u7b97\u5165\u53ef\uff09<\/strong><\/h4>\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<ul>\n<li>\u50b5\u52d9\u306e\u6210\u7acb\uff1a\u7d0d\u54c1\u3068\u691c\u53ce\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u50b5\u52d9\u306f\u78ba\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u539f\u56e0\u4e8b\u5b9f\u306e\u767a\u751f\uff1a\u6708\u672b\u307e\u3067\u306b\u7d0d\u54c1\u30fb\u691c\u53ce\u304c\u5b8c\u4e86\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f79\u52d9\u63d0\u4f9b\u306f\u7d42\u308f\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n<li>\u91d1\u984d\u306e\u5408\u7406\u6027\uff1a\u898b\u7a4d\u308a\u6642\u70b9\u304b\u3089\u4ed5\u69d8\u5909\u66f4\u306f\u306a\u304f\u3001\u91d1\u984d\u306f\u78ba\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n\u7d50\u8ad6\u3068\u3057\u3066\u3001\u8acb\u6c42\u66f8\u306e\u5230\u7740\u3084\u652f\u6255\u3044\u304c\u7fcc\u671f\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u672a\u6255\u91d1\u300d\u3068\u3057\u3066\u5f53\u671f\u306e\u640d\u91d1\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5b9f\u52d9\u4e0a\u306e\u51e6\u7406\u3068\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6c7a\u7b97\u6599\u3092\u7121\u7406\u306b\u652f\u6255\u3046\u5834\u5408\u306e\u51e6\u7406<\/strong><\/h4>\n<p>\u793e\u9577\u306e\u8981\u671b\u901a\u308a\u306b\u30ad\u30e3\u30c3\u30b7\u30e5\u3092\u652f\u6255\u3046\u5834\u5408\u3067\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u300c\u524d\u6255\u91d1\uff08\u4eee\u6255\u91d1\uff09\u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u7fcc\u671f\u306e\u7533\u544a\u5b8c\u4e86\u6642\u306b\u7d4c\u8cbb\u3078\u632f\u308a\u66ff\u3048\u308b\u51e6\u7406\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7121\u7406\u306b\u5f53\u671f\u306e\u300c\u652f\u6255\u624b\u6570\u6599\u300d\u7b49\u3068\u3057\u3066\u51e6\u7406\u3059\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u5426\u8a8d\u30ea\u30b9\u30af\uff08\u671f\u30ba\u30ec\u6307\u6458\uff09\u304c\u6975\u3081\u3066\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5bb6\u8cc3\u5e74\u6255\u3044\u306e\u7559\u610f\u70b9\uff08\u8cc7\u91d1\u7e70\u308a\uff09<\/strong><\/h4>\n<p>\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u7fcc\u671f\u4ee5\u964d\u3082\u540c\u69d8\u306b\u6c7a\u7b97\u6708\u306b\uff11\u5e74\u5206\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u8cc7\u91d1\u7e70\u308a\u306e\u56fa\u5b9a\u5316\uff09\u3002<\/p>\n<p>\u3053\u308c\u3092\u6b62\u3081\u308b\u3068\u3001\u305d\u306e\u671f\u306f\u7d4c\u8cbb\u8a08\u4e0a\u984d\u304c\u30bc\u30ed\u306b\u306a\u308b\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5f53\u671f\u306e\u307f\u7a81\u767a\u7684\u306b\u5229\u76ca\u304c\u51fa\u3066\u304a\u308a\u3001\u7fcc\u671f\u4ee5\u964d\u306f\u901a\u5e38\u306b\u623b\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u89b3\u70b9\u304b\u3089\u614e\u91cd\u306a\u5224\u65ad\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u672a\u6255\u5916\u6ce8\u8cbb\u306e\u8a3c\u62e0\u4fdd\u5b58<\/strong><\/h4>\n<p>\u6c7a\u7b97\u4f5c\u696d\u3092\u884c\u3046\u969b\u3001\u5b9f\u969b\u306e\u300c\u7d0d\u54c1\u65e5\u300d\u3068\u300c\u691c\u53ce\u65e5\u300d\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u307e\u3059\u3002\u671f\u30ba\u30ec\u3092\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u306b\u5099\u3048\u3066\u3001\u7d0d\u54c1\u5b8c\u4e86\u30e1\u30fc\u30eb\u3084\u691c\u53ce\u66f8\u7b49\u306e\u8a3c\u62e0\u8cc7\u6599\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u5909\u66f4\u306f\u30c7\u30b6\u30a4\u30f3\u4fee\u6b63\u7b49\u3067\u3042\u308b\u305f\u3081\u300c\u5e83\u544a\u5ba3\u4f1d\u8cbb\u300d\u3084\u300c\u4fee\u7e55\u8cbb\u300d\u3068\u3057\u3066\u4e00\u62ec\u640d\u91d1\u51e6\u7406\u304c\u53ef\u80fd\u3067\u3059\u304c\u3001\u65b0\u305f\u306a\u6a5f\u80fd\u8ffd\u52a0\uff08\u30d7\u30ed\u30b0\u30e9\u30e0\u958b\u767a\uff09\u3092\u4f34\u3046\u5834\u5408\u306f\u300c\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u300d\u3068\u3057\u3066\u8cc7\u7523\u8a08\u4e0a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u4f5c\u696d\u5185\u5bb9\u306e\u78ba\u8a8d\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#ece2fe;color:#000000;border-color:#800080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u7a0e\u7406\u58eb\u304b\u3089\u306e\u30b3\u30e1\u30f3\u30c8<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800080;\"><\/div>\n<p><span style=\"font-size: 17px;\">\u671f\u672b\u306b\u304a\u3051\u308b\u300c\u99c6\u3051\u8fbc\u307f\u7d4c\u8cbb\u300d\u306e\u76f8\u8ac7\u3092\u53d7\u3051\u305f\u969b\u306f\u3001\u300c\u5f79\u52d9\u306e\u63d0\u4f9b\u306f\u6e08\u3093\u3067\u3044\u308b\u304b\uff1f\u300d\u3068\u300c\u305d\u306e\u652f\u6255\u3044\u306f\u3044\u3064\u304b\uff1f\u300d\u306e\uff12\u70b9\u3092\u91cd\u70b9\u7684\u306b\u30d2\u30a2\u30ea\u30f3\u30b0\u3059\u308b\u3053\u3068\u3067\u3001\u5224\u65ad\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u30fb\u5f79\u52d9\u63d0\u4f9b\u672a\u4e86\u30fb\u652f\u6255\u6e08\u307f<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u21e8\u3000 \u539f\u5247\u300c\u524d\u6255\u91d1\u300d\uff08\u8cc7\u7523\uff09\u3002\u7279\u4f8b\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u640d\u91d1\u300d\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u30fb\u5f79\u52d9\u63d0\u4f9b\u5b8c\u4e86\u30fb\u652f\u6255\u672a\u4e86<\/p>\n<p style=\"text-indent: 15px;\">\u21e8 \u3000\u300c\u672a\u6255\u91d1\u300d\uff08\u640d\u91d1\uff09\u3002<\/p>\n<p><span style=\"font-size: 17px;\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u53ce\u76ca\u306e\u8a08\u4e0a\u3068\u5bfe\u5fdc\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5380.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.5380<\/a>\uff09\u3002<\/span><br \/>\n<span style=\"font-size: 17px;\">\u307e\u305f\u3001\u6025\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306e\u4ee3\u66ff\u6848\u3068\u3057\u3066\u306f\u3001\u300c\u77ed\u671f\u524d\u6255\u8cbb\u7528\u300d\u3060\u3051\u3067\u306a\u304f\u3001\u300c\u9632\u707d\u5099\u84c4\u54c1\u306e\u8cfc\u5165\u300d\uff08\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\uff1a\u975e\u5e38\u7528\u98df\u6599\u54c1\u306e\u53d6\u6271\u3044\uff09\u306a\u3069\u3082\u6709\u52b9\u306a\u624b\u6bb5\u3068\u3057\u3066\u63d0\u6848\u306e\u5f15\u304d\u51fa\u3057\u306b\u6301\u3063\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800080;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u53c2\u8003\uff08\u95a2\u9023\u6761\u6587\u7b49\uff09\u3011<\/span><\/p>\n<ul>\n<li>\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805<\/li>\n<li>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d12\uff08\u50b5\u52d9\u306e\u78ba\u5b9a\u306e\u5224\u5b9a\uff09<\/li>\n<li>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d14\uff08\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff09<\/li>\n<li>\u6240\u5f97\u7a0e\u6cd537\u6761\uff11\u9805<\/li>\n<li>\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905437\uff0d\uff11<\/li>\n<li>\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905437\uff0d30\u306e\uff12<\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u671f\u306f\u5229\u76ca\u304c\u51fa\u3066\u3044\u308b\u304b\u3089\u3001\u5148\u751f\u3078\u306e\u6c7a\u7b97\u6599\u3092\u4eca\u6708\u4e2d\u306b\u6255\u3063\u3066\u3057\u307e\u3044\u305f\u3044\u3093\u3060\u3002 \u6765\u5e74\uff11\u5e74\u5206\u306e\u5bb6\u8cc3\u3082\u307e\u3068\u3081\u3066\u6255\u3046\u3057\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5236\u4f5c\u8cbb\u3082\u3001\u8acb\u6c42\u66f8\u306f\u307e\u3060\u3060\u3051\u3069\u4eca\u671f\u306e\u7d4c\u8cbb\u306b\u5165\u308c\u3066\u304a\u3044\u3066\u3088\uff01 \u5168\u90e8\u30ad\u30e3\u30c3\u30b7\u30e5\u304c\u51fa\u3066\u3044\u304f\u3093\u3060\u304b\u3089\u3001\u4eca\u671f\u306e\u7d4c\u8cbb\u3067\u3044\u3044\u3088\u306d\uff1f<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[375,611,622],"backnumber":[2439],"series":[2471],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:05:50","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271406"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=271406"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271406\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271406"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271406"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}