{"id":273146,"date":"2026-07-01T11:00:21","date_gmt":"2026-07-01T02:00:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273146"},"modified":"2026-07-01T11:07:58","modified_gmt":"2026-07-01T02:07:58","slug":"corporation-report-221","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-221\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u6539\u6b63\u7b49\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u901a\u9054\u3092\u516c\u8868\u301c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u7279\u4f8b\u306e\u5275\u8a2d\u30fb\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u59d4\u8a17\u8a66\u9a13\u7814\u7a76\u306e\u53d6\u6271\u3044\u7b49\u3092\u6574\u5099\u301c"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\">\u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u6539\u6b63\u7b49\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u901a\u9054\u3092\u516c\u8868<\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u7279\u4f8b\u306e\u5275\u8a2d\u30fb\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u59d4\u8a17\u8a66\u9a13\u7814\u7a76\u306e\u53d6\u6271\u3044\u7b49\u3092\u6574\u5099<\/strong><strong style=\"font-size: 16px;\">\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u306b\u4f34\u3044\u3001\u6cd5\u4ee4\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u53d6\u6271\u3044\u306e\u6574\u5099\u53ca\u3073\u660e\u78ba\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u6539\u6b63\u306e\u5bfe\u8c61\u306f\u3001\u7b2c\uff11\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2\u300d\u3001\u7b2c\uff12\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2\u300d\u53ca\u3073\u7b2c\uff13\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2\u300d\u306e\uff13\u7de8\u306b\u308f\u305f\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u4e3b\u306a\u6539\u6b63\u70b9\u3092\u6574\u7406\u3059\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u306e\u7279\u4f8b\uff08\u6cd5\u4ee4\u6539\u6b63\u5bfe\u5fdc\uff09<\/strong><\/h4>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\u304c\u3001\u305d\u306e\u95a2\u9023\u8005\u3068\u306e\u9593\u3067\u95a2\u9023\u8005\u9593\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u306b\u4fc2\u308b\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u6cd5\u4eba\u304c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u95a2\u3057\u3066\u53d7\u9818\u3057\u3001\u53c8\u306f\u4f5c\u6210\u3057\u305f\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9001\u308a\u72b6\u3001\u9818\u53ce\u66f8\u3001\u898b\u7a4d\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u66f8\u985e\uff08\u53d6\u5f15\u95a2\u9023\u66f8\u985e\u7b49\uff09\u306b\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u9805\uff08\u7279\u5b9a\u4e8b\u9805\uff09\u306e\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u304c\u306a\u3044\u3068\u304d\u306f\u3001\u7279\u5b9a\u4e8b\u9805\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\uff08\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\uff09\u3092\u3001\u305d\u306e\u53d6\u5f15\u3092\u884c\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u53d6\u5f97\u3057\u3001\u53c8\u306f\u4f5c\u6210\u3057\u3001\u8d77\u7b97\u65e5\u304b\u3089\uff17\u5e74\u9593\u3001\u7d0d\u7a0e\u5730\u7b49\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u666e\u901a\u6cd5\u4eba\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u69d8\u306e\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u904b\u7528\u4e0a\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u9054\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; width: 100%; border-collapse: collapse; border: 1px solid #333; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif; font-size: 15px;\">\n<tbody>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle; width: 35%;\">\u57fa\u901a 17\uff0d3\uff0d4<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u5de5\u696d\u6240\u6709\u6a29\u7b49\u306e\u610f\u7fa9<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d5<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u610f\u7fa9<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d6<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u6027\u8cea<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d7<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u53d6\u5f97\u7b49\u3092\u8981\u3057\u306a\u3044\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d8<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u53cd\u5fa9\u7d99\u7d9a\u53d6\u5f15<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d9<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u8cbb\u7528\u5206\u62c5\u7b49\u306b\u4fc2\u308b\u4e8b\u696d\u6d3b\u52d5\u306e\u4f8b\u793a<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d10<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u7d4c\u55b6\u306e\u7ba1\u7406\u53c8\u306f\u6307\u5c0e\u7b49\u306b\u4fc2\u308b\u5f79\u52d9\u63d0\u4f9b\u306e\u4f8b\u793a<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #c9e8f5; border: 1px solid #333; padding: 10px; text-align: left; font-weight: bold; text-decoration: vertical-align: middle;\">\u57fa\u901a 17\uff0d3\uff0d11<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6;\">\u666e\u901a\u6cd5\u4eba\u7b49\u3078\u306e\u6e96\u7528<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u3053\u308c\u3089\u306e\u901a\u9054\u3067\u306f\u3001\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306e\u5185\u5bb9\u306e\u5168\u3066\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u7279\u5b9a\u4e8b\u9805\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308c\u3070\u8db3\u308a\u308b\u3053\u3068\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/02.pdf#page=49\" target=\"_blank\" rel=\"noopener\">\u57fa\u901a17\uff0d\uff13\uff0d\uff16<\/a>\uff09\u3001\u8907\u6570\u306e\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u3092\u7dcf\u5408\u3057\u3066\u5fc5\u8981\u8a18\u8f09\u4e8b\u9805\u3092\u78ba\u8a8d\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u53d6\u5f97\u7b49\u3092\u8981\u3057\u306a\u3044\u3053\u3068\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/02.pdf#page=49\" target=\"_blank\" rel=\"noopener\">\u57fa\u901a17\uff0d\uff13\uff0d\uff17<\/a>\uff09\u3001\u540c\u4e00\u5185\u5bb9\u306e\u8cb8\u4ed8\u3051\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u53cd\u5fa9\u7d99\u7d9a\u3057\u3066\u884c\u308f\u308c\u53d6\u5f15\u6761\u4ef6\u7b49\u306b\u5909\u66f4\u304c\u306a\u3044\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3068\u304d\u306f\u4e00\u306e\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u53d6\u5f97\u53c8\u306f\u4f5c\u6210\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u3053\u3068\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/02.pdf#page=50\" target=\"_blank\" rel=\"noopener\">\u57fa\u901a17\uff0d\uff13\uff0d\uff18<\/a>\uff09\u306a\u3069\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7814\u7a76\u958b\u767a\u7a0e\u5236\uff08\u6cd5\u4ee4\u6539\u6b63\u5bfe\u5fdc\uff09<\/strong><\/h4>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306e\u7bc4\u56f2\u306e\u898b\u76f4\u3057\u7b49\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u306b\u4f34\u3046\u901a\u9054\u6574\u5099\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ed6\u306e\u8005\u306b\u59d4\u8a17\u3059\u308b\u8a66\u9a13\u7814\u7a76\uff08\u305d\u306e\u59d4\u8a17\u306b\u57fa\u3065\u304f\u8a66\u9a13\u7814\u7a76\u304c\u56fd\u5916\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u306b\u4fc2\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b\u3064\u3044\u3066\u3001<strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u533b\u85ac\u54c1\u7b49\u306b\u4fc2\u308b\u81e8\u5e8a\u8a66\u9a13\u306e\u59d4\u8a17\u306b\u4fc2\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306f\u305d\u306e\u5168\u984d\u304c\u3001<span style=\"color: #333399;\"><strong>\u2461<\/strong><\/span>\u305d\u308c\u4ee5\u5916\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306f\u305d\u306e50\uff05\u76f8\u5f53\u984d\u304c\u3001\u305d\u308c\u305e\u308c\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><span style=\"color: #333399;\"><strong>\u2461<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306f70\uff05\u76f8\u5f53\u984d\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c10\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306f60\uff05\u76f8\u5f53\u984d\u3068\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u7e70\u8d8a\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u304c\u8ffd\u52a0\u3055\u308c\u305f\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 title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\uff08\u7814\u7a76\u958b\u767a\u7a0e\u5236\uff09\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-216\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\uff08\u7814\u7a76\u958b\u767a\u7a0e\u5236\uff09\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u4ed6\u306e\u8005\u306b\u59d4\u8a17\u3059\u308b\u8a66\u9a13\u7814\u7a76\u304c\u56fd\u5916\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/03.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a42\u306e\uff14(1)\uff0d\uff17\u3000\u65b0\u8a2d<\/a>\uff09\u7b49\u304c\u6574\u5099\u3055\u308c\u3001\u5f53\u8a72\u5224\u5b9a\u306f\u3001\u53d7\u8a17\u8005\u304c\u5185\u56fd\u6cd5\u4eba\u304b\u5916\u56fd\u6cd5\u4eba\u304b\u7b49\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u8a66\u9a13\u7814\u7a76\u304c\u884c\u308f\u308c\u308b\u5834\u6240\u304c\u56fd\u5916\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002\u3053\u306e\u307b\u304b\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306e\u6642\u671f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/03.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a42\u306e\uff14(3)\uff0d\uff11\u3000\u6539\u6b63<\/a>\uff09\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u7b49\u304c\u6709\u3059\u308b\u7e70\u8d8a\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/03.pdf#page=19\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a42\u306e\uff14(4)\uff0d\uff17\u3000\u65b0\u8a2d<\/a>\uff09\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff08\u6cd5\u4ee4\u6539\u6b63\u5bfe\u5fdc\uff09<\/strong><\/h4>\n<p>\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u672c\u5e97\u6240\u5728\u5730\u56fd\u306e\u5916\u56fd\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u304c\u6240\u5f97\u306e\u984d\u306b\u5fdc\u3058\u3066\u9ad8\u304f\u306a\u308b\u5834\u5408\u306b\u6700\u9ad8\u7a0e\u7387\u3092\u7528\u3044\u3066\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u672c\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u4e0d\u9069\u5f53\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u7b49\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<br \/>\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 title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/international-report-30\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u7d2f\u9032\u7a0e\u7387\u306e\u5834\u5408\u306e\u7279\u4f8b\u306e\u9069\u7528\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/kaisei\/2606xx\/pdf\/03.pdf#page=81\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a66\u306e\uff16\uff0d27\u3000\u6539\u6b63<\/a>\uff09\u304c\u6539\u6b63\u3055\u308c\u3001\u672c\u7279\u4f8b\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u308b\u4e8b\u60c5\u306b\u8a72\u5f53\u3059\u308b\u5177\u4f53\u4f8b\u304c\u7559\u610f\u7684\u306b\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2<\/strong><\/h4>\n<p>\u9707\u707d\u7279\u4f8b\u6cd5\u95a2\u4fc2\u901a\u9054\u306b\u3064\u3044\u3066\u3082\u3001\u7279\u5225\u511f\u5374\u53c8\u306f\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u4fc2\u308b\u53d6\u6271\u3044\u7b49\u306b\u3064\u3044\u3066\u3001\u6240\u8981\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f\u3001\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u3092\u516c\u8868\u3057\u305f\u3002<br \/>\n\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u306b\u4f34\u3044\u3001\u6cd5\u4ee4\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u53d6\u6271\u3044\u306e\u6574\u5099\u53ca\u3073\u660e\u78ba\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u6539\u6b63\u306e\u5bfe\u8c61\u306f\u3001\u7b2c\uff11\u300c\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u95a2\u4fc2\u300d\u3001\u7b2c\uff12\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2\u300d\u53ca\u3073\u7b2c\uff13\u300c\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u95a2\u4fc2\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u7de8\uff09\u95a2\u4fc2\u300d\u306e\uff13\u7de8\u306b\u308f\u305f\u308b\u3002<br \/>\n\u4ee5\u4e0b\u3001\u4e3b\u306a\u6539\u6b63\u70b9\u3092\u6574\u7406\u3059\u308b\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[480,355,2428,510],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-08 13:42:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273146"}],"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=273146"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273146\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273146"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273146"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}