{"id":271467,"date":"2026-01-15T10:17:00","date_gmt":"2026-01-15T01:17:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271467"},"modified":"2026-01-14T18:21:08","modified_gmt":"2026-01-14T09:21:08","slug":"income-article-710","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-710\/","title":{"rendered":"\u4ee4\u548c\uff17\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u4e8b\u9805\uff31\uff06\uff21\uff0d\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u306b\u4f34\u3046\u7533\u544a\u66f8\u3078\u306e\u5f71\u97ff\u7b49\uff0d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u4ee4\u548c\uff17\u5e74\u5206<\/strong><\/span><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u4e8b\u9805\uff31\uff06\uff21<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d\u306b\u4f34\u3046\u7533\u544a\u66f8\u3078\u306e\u5f71\u97ff\u7b49\uff0d\u300d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u9023\u8f09\u306e\u6700\u7d42\u56de\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u306e\u4ed6\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u8003\u3048\u3089\u308c\u308b\u3082\u306e\u3067\u3001\u904e\u53bb\u306b\u53d6\u308a\u4e0a\u3052\u3066\u3044\u306a\u3044\uff15\u9805\u76ee\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u307e\u3068\u3081\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u3067\u306f\u3001\u7279\u306b\u6307\u5b9a\u306e\u306a\u3044\u9650\u308a\u4ee4\u548c\uff17\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3092\u524d\u63d0\u3068\u3057\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/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<ul>\n<li><a href=\"#no1\">\u3010\uff31\uff11\u3011\u3000\u4ee4\u548c\uff17\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u69d8\u5f0f<\/a><\/li>\n<li><a href=\"#no2\">\u3010\uff31\uff12\u3011\u3000\u7b2c\u4e00\u8868\u306e\u300c\u533a\u5206\u300d\u6b04<\/a><\/li>\n<li><a href=\"#no3\">\u3010\uff31\uff13\u3011\u3000\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u3068\u78ba\u5b9a\u7533\u544a<\/a><\/li>\n<li><a href=\"#no4\">\u3010\uff31\uff14\u3011\u3000\u6276\u990a\u63a7\u9664\u3068\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/a><\/li>\n<li><a href=\"#no5\">\u3010\uff31\uff15\u3011\u3000\u975e\u5c45\u4f4f\u8005\u306e\u57fa\u790e\u63a7\u9664\u984d<\/a><\/li>\n<\/ul>\n<\/div>\n<p><span id=\"no1\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\u3008\u4ee4\u548c\uff17\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3009<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff11\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff17\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u3069\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u306e\u304b\u3002<\/p>\n<\/div>\n<p><!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff11\u3011<\/strong><\/span><\/h4>\n<p>\u7b2c\u4e00\u8868\u306e\u3254\u306b\u300c\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u300d\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u3053\u3053\u306b\u7279\u5b9a\u89aa\u65cf\u306e\u4eba\u6570\u53ca\u3073\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3059\u308b\u3002<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf#page=6\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271497\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-1-1.png\" alt=\"\" width=\"360\" height=\"361\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-1-1.png 520w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-1-1-300x300.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-1-1-150x150.png 150w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-1-1-100x100.png 100w\" sizes=\"(max-width: 360px) 100vw, 360px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5206\u3000\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\uff15\u9801<\/a>\u3088\u308a\u629c\u7c8b\u3002\u306a\u304a\u3001<\/span><span style=\"font-size: 12px;\">\u8d64\u306e\u56f2\u307f\u306f\u7b46\u8005\u8ffd\u8a18\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u7b2c\u4e8c\u8868\u306e\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u7279\u5b9a\u89aa\u65cf\u306e\u6c0f\u540d\u7b49\u3092\u8a18\u5165\u3057\u3001\u300c\u7279\u89aa\u300d\u6b04\u306b\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u3092\u4e07\u5186\u5358\u4f4d\u3067\u8a18\u5165\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf#page=7\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271498\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-2-2.png\" alt=\"\" width=\"550\" height=\"120\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-2-2.png 879w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-2-2-300x66.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-2-2-768x168.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-2-2-600x131.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5206\u3000\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\uff16\u9801<\/a>\u3088\u308a\u629c\u7c8b\u3002\u306a\u304a\u3001\u8d64\u306e\u56f2\u307f\u306f\u7b46\u8005\u8ffd\u8a18\u3002<\/span><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5927\u5b66\u751f\u5e74\u4ee3\u306e\u5b50\u7b49\u3092\u5bfe\u8c61\u3068\u3059\u308b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-698\/#no3\" target=\"_blank\" rel=\"noopener\">\u3008\u4ee4\u548c\uff17\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u3010\uff13\u3011<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u7b2c\u4e00\u8868\u306e\u3254\u6b04\u306e\u300c\u4eba\u6570\u300d\u6b04\u306b\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\u6570\u3092\u8a18\u5165\u3057\u3001\u7b2c\u4e8c\u8868\u306e\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u306f\u3001\u7279\u5b9a\u89aa\u65cf\u3054\u3068\u306b\u300c\u6c0f\u540d\u300d\u300c\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09\u300d\u300c\u7d9a\u67c4\u300d\u300c\u751f\u5e74\u6708\u65e5\u300d\u3068\u3001\u5404\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d\u3092\u4e07\u5186\u5358\u4f4d\u3067\u8a18\u5165\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span id=\"no2\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\u3008\u7b2c\u4e00\u8868\u306e\u300c\u533a\u5206\u300d\u6b04\u3009<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff12\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u306b\u306f\u3001\u300c\u533a\u5206\u300d\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u9805\u76ee\u304c\u3042\u308b\u3002\u300c\u533a\u5206\u300d\u6b04\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u8a18\u5165\u3059\u308b\u306e\u304b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff12\u3011<\/strong><\/span><\/h4>\n<p>\u7b2c\u4e00\u8868\u306e\u300c\u533a\u5206\u300d\u6b04\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u5165\u3059\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271471\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3.png\" alt=\"\" width=\"580\" height=\"1591\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3.png 1275w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3-109x300.png 109w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3-373x1024.png 373w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3-768x2107.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3-560x1536.png 560w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3-746x2048.png 746w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-3-600x1646.png 600w\" sizes=\"(max-width: 580px) 100vw, 580px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u62d9\u7a3f\u300c<a title=\"\u3008\u4ee4\u548c\uff12\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff12\u5e74\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-489\/\" target=\"_blank\" rel=\"noopener\">\u3008\u4ee4\u548c\uff12\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8 \u3010\u7b2c\uff11\u56de\u3011<\/a>\u300d\u3082\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/pdf\/039.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u7b2c\u4e8c\u8868\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3059\u308b\u3002\u3000\u3000<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u7b2c\u4e8c\u8868\u300c\u7279\u4f8b\u9069\u7528\u6761\u6587\u7b49\u300d\u6b04\u306b\u8a72\u5f53\u6761\u6587\u3092\u8a18\u5165\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u7b2c\u4e8c\u8868\u300c\u7279\u4f8b\u9069\u7528\u6761\u6587\u7b49\u300d\u6b04\u306b\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3059\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u306e<span style=\"text-decoration: underline;\">\u982d\u90e8<\/span>\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u5165\u3059\u308b\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-4.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271472\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-4.png\" alt=\"\" width=\"430\" height=\"112\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-4.png 900w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-4-300x78.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-4-768x200.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-4-600x156.png 600w\" sizes=\"(max-width: 430px) 100vw, 430px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 36px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u5c45\u4f4f\u958b\u59cb\u5e74\u6708\u65e5\u306e<span style=\"text-decoration: underline;\">\u672b\u5c3e<\/span>\u306b\u6b21\u306e\u3088\u3046\u306b\u8a18\u5165\u3059\u308b\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271473\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5.png\" alt=\"\" width=\"480\" height=\"128\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5.png 1084w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5-300x80.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5-1024x272.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5-768x204.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-5-600x159.png 600w\" sizes=\"(max-width: 480px) 100vw, 480px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px; padding-left: 36px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u7279\u5225\u7279\u4f8b\u53d6\u5f97\u7b49\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5206\u3000\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/pdf\/001.pdf#page=41\" target=\"_blank\" rel=\"noopener\">40\u9801<\/a>\u3082\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p><span id=\"no3\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\u3008\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u3068\u78ba\u5b9a\u7533\u544a\u3009<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff13\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5148\u306f\uff15\u56e3\u4f53\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u90fd\u5ea6\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u306e\u7533\u8acb\u3092\u3057\u3066\u3044\u308b\u3002\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u91d1\u984d\u3082\u5bc4\u9644\u91d1\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u308b\u306e\u304b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff13\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u306e\u7533\u8acb\u306f\u7121\u52b9\u3068\u306a\u308b\u3002\u3088\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u306e\u7533\u8acb\u5206\u3082\u542b\u3081\u3066\u5bc4\u9644\u91d1\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3068\u3057\u3066\u5bc4\u9644\u3057\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6240\u6cd578\uff09\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u3001<span style=\"text-decoration: underline;\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u7d66\u4e0e\u6240\u5f97\u8005<\/span>\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"text-decoration: underline;\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5148\u304c\uff15\u56e3\u4f53\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9650\u308a<\/span>\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u5148\u81ea\u6cbb\u4f53\u306b\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u5bc4\u9644\u91d1\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5730\u7a0e\u9644\u5247\uff17\u2460\u2461\u3001\u300c\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u300d\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\uff15\u56e3\u4f53\u3092\u8d85\u3048\u308b\u5148\u306b\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u5834\u5408\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u91d1\u984d\u3092\u5bc4\u9644\u91d1\u63a7\u9664\u984d\u306e\u8a08\u7b97\u306b\u542b\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\uff08\u5730\u7a0e\u9644\u5247\uff17\u2465\u4e00\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span id=\"no4\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\u3008\u6276\u990a\u63a7\u9664\u3068\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3009<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff14\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u3001\u6240\u5f97\u8005\u672c\u4eba\uff08\u5c45\u4f4f\u8005\uff09\u304c\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306f\u4f55\u304b\uff08\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u4ee5\u5916\u306f\u8003\u616e\u3057\u306a\u3044\uff09\u3002<\/p>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u300017\u6b73\u306e\u5b50\uff08\u5c45\u4f4f\u8005\u3001\u9ad8\u6821\u751f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff10\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u300019\u6b73\u306e\u5b50\uff08\u5c45\u4f4f\u8005\u3001\u5927\u5b66\u751f\u3001\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u7559\u5b66\u306e\u305f\u3081\uff12\u5e74\u524d\u304b\u3089\u6d77\u5916\u306b\u5c45\u4f4f\u3059\u308b22\u6b73\u306e\u5b50\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d120\u4e07\u5186\u3001\u5e74\u9593\u9001\u91d1\u984d200\u4e07\u5186\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\uff12\u5e74\u524d\u304b\u3089\u6d77\u5916\u306b\u5c45\u4f4f\u3059\u308b32\u6b73\u306e\u5b50\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff10\u5186\u3001\u5e74\u9593\u9001\u91d1\u984d30\u4e07\u5186\uff09<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u53ce\u5165\uff08\u6240\u5f97\uff09\u53ca\u3073\u9001\u91d1\u984d\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5206\u306e\u91d1\u984d\u3067\u3042\u308b\u3002<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff14\u3011<\/strong><\/span><\/h4>\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u6276\u990a\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u306a\u3057<\/p>\n<\/div>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u3092\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3068\u3044\u3046\u3002\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u7bc4\u56f2\u306f\u3001\u89aa\u65cf\u304c\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u306b\u3088\u3063\u3066\u7570\u306a\u308b\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u56db\u306e\u4e8c\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8868\uff11\u3009\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u7bc4\u56f2<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-271478\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1.png\" alt=\"\" width=\"600\" height=\"278\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1.png 1098w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1-300x139.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1-1024x475.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1-768x356.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-6-1-600x278.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5b9a\u89aa\u65cf<\/strong><\/h4>\n<p>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8005\u3092\u7279\u5b9a\u89aa\u65cf\u3068\u3044\u3046\u3002\u7279\u5b9a\u89aa\u65cf\u3068\u306f\u3001\u5c45\u4f4f\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<span style=\"text-decoration: underline;\">\u5e74\u9f6219\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u89aa\u65cf\u7b49<\/span> <span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3067\u3001<span style=\"text-decoration: underline;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c58\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b<\/span>\u306e\u4eba\u3067\u3042\u308b\uff08\u6240\u6cd584\u306e\uff12\u2460\uff09\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u914d\u5076\u8005\u53ca\u3073\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7b49\u3092\u9664\u304f\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u5404\u30b1\u30fc\u30b9\u306e\u691c\u8a0e<\/strong><\/h4>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001<span style=\"color: #cd5c5c;\">\u2460<\/span>\u304b\u3089<span style=\"color: #cd853f;\">\u2463<\/span>\u306e\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p><span style=\"color: #cd5c5c;\">\u2460<\/span>\u306e\u5b50\u306f\u3001<strong>\uff08\uff11\uff09\u3008\u8868\uff11\u3009<\/strong>\u2460\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3057\u3001\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p><span style=\"color: #333399;\">\u2461<\/span>\u306e\u5b50\u306f\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\uff08\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\uff0d\u7d66\u4e0e\u6240\u5f97\u63a7\u966465\u4e07\u5186\uff1d\u7d66\u4e0e\u6240\u5f9785\u4e07\u5186\uff09\u306e\u3067\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p><span style=\"color: #006400;\">\u2462<\/span>\u306e\u5b50\u306f\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e\u7279\u5b9a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3002\u306a\u304a\u3001\u7279\u5b9a\u89aa\u65cf\u306e\u8981\u4ef6\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u3088\u3046\u306b\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u3067\u9055\u3044\u306f\u306a\u3044\u3002<\/p>\n<p><span style=\"color: #cd853f;\">\u2463<\/span>\u306e\u5b50\u306f\u3001<strong>\uff08\uff11\uff09\u3008\u8868\uff11\u3009<\/strong>\u2461\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u305b\u305a\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e\u7279\u5b9a\u89aa\u65cf\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6276\u990a\u63a7\u9664\u53ca\u3073\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u3044\u305a\u308c\u306e\u9069\u7528\u5bfe\u8c61\u306b\u3082\u306a\u3089\u306a\u3044\u3002<\/p>\n<p><span id=\"no5\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px; text-align: center;\"><strong>\u3008\u975e\u5c45\u4f4f\u8005\u306e\u57fa\u790e\u63a7\u9664\u984d\u3009<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<div style=\"padding: 10px; border: 3px double #B22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff31\uff15\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff16\u5e7412\u6708\u4ee5\u524d\u306b\u6d77\u5916\u652f\u5e97\u3078\u8ee2\u52e4\u3057\u3001\u4ee4\u548c\uff17\u5e74\u306f\uff11\u5e74\u3092\u901a\u3057\u3066\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u3002\u65e5\u672c\u56fd\u5185\u306b\u8cb8\u4ed8\u7528\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u901a\u3057\u3066\u4ee4\u548c\uff17\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3002\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u304c\u4e0d\u52d5\u7523\u6240\u5f97350\u4e07\u5186\u306e\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u9069\u7528\u3067\u304d\u308b\u57fa\u790e\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\u304b\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px double #4682B4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3010\uff21\uff15\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\">\u57fa\u790e\u63a7\u9664\u984d\u306f58\u4e07\u5186\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong>\uff0d\u89e3\u8aac\uff0d<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002\u6240\u5f97\u7a0e\u6cd5\uff08\u672c\u5247\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u57fa\u790e\u63a7\u9664\u984d\u304c48\u4e07\u5186\u304b\u308958\u4e07\u5186\u307810\u4e07\u5186\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u52a0\u3048\u3001\u4ee4\u548c\uff17\u5e74\u5206\u4ee5\u5f8c\u306f\u3001<span style=\"text-decoration: underline;\">\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066<\/span>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c655\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3001<span style=\"text-decoration: underline;\">\u4e00\u5b9a\u306e\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b\u7279\u4f8b<\/span>\u304c\u8a2d\u3051\u3089\u308c\u305f\uff08\u6240\u6cd586\u2460\u3001\u63aa\u6cd541\u306e16\u306e\uff12\u2460\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\uff08\u672c\u5247\u5206\uff0b\u7279\u4f8b\u5206\uff09\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-7-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271492\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-7-2.png\" alt=\"\" width=\"990\" height=\"444\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-7-2.png 990w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-7-2-300x135.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-7-2-768x344.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/r7kakushin3-7-2-600x269.png 600w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/a><\/p>\n<p>\u7279\u4f8b\u5206\u306f\u3001\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff17\u5e74\u4e2d\u3092\u901a\u3057\u3066\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u7279\u4f8b\u5206\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff11\u9805\u7b2c33\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n  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\/>\n\u306a\u304a\u3001\u672c\u7a3f\u3067\u306f\u3001\u7279\u306b\u6307\u5b9a\u306e\u306a\u3044\u9650\u308a\u4ee4\u548c\uff17\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3092\u524d\u63d0\u3068\u3057\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[702,568,377,303,569],"backnumber":[2435],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 21:54:52","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271467"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=271467"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271467\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271467"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271467"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}