{"id":273217,"date":"2026-07-06T15:00:05","date_gmt":"2026-07-06T06:00:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273217"},"modified":"2026-07-06T15:00:05","modified_gmt":"2026-07-06T06:00:05","slug":"corporation-report-222","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-222\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4f34\u3046\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u306e\u7279\u4f8b\u306e\u201c\u56fd\u7a0e\u4e0a\u306e\u8003\u3048\u65b9\u201d\u304c\u660e\u3089\u304b\u306b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/kaisei\/260630_01\/00.htm\" target=\"_blank\" rel=\"noopener\">\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u306e\u7279\u4f8b\u306e\u904b\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u53ca\u3073\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/jimu-unei\/hojin\/kaisei\/260630_02\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u300e\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\u300f\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<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\" 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<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u4fc2\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9\u9055\u53cd\u306f\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u308b\u304c\u3001\u76f4\u3061\u306b\u53d6\u6d88\u3057\u3092\u884c\u3046\u306e\u3067\u306f\u306a\u304f\u3001\u9055\u53cd\u306e\u7a0b\u5ea6\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u9752\u8272\u7533\u544a\u6cd5\u4eba\u4ee5\u5916\u306e\u666e\u901a\u6cd5\u4eba\u7b49\u306b\u4fc2\u308b\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u672c\u7279\u4f8b\u306f\u9752\u8272\u7533\u544a\u6cd5\u4eba\u4ee5\u5916\u306b\u3082\u9069\u7528\u3055\u308c\u3001\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u3092\u542b\u3080\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u304c\u4e0d\u5341\u5206\u3067\u3001\u53d6\u5f15\u5b9f\u614b\u3084\u6240\u5f97\u91d1\u984d\u306e\u7b97\u5b9a\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u53d6\u6d88\u3057\u306f\u306a\u304f\u3066\u3082\u3001\u63a8\u8a08\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u521d\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u3082\u3001\u53d6\u6d88\u51e6\u5206\u306b\u4fc2\u308b\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u9061\u3063\u3066\u305d\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u53d6\u6d88\u51e6\u5206\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u63a8\u8a08\u8ab2\u7a0e\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\u300e\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\u300f\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\u300d<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u308b\u5834\u5408\u306b\u306f\u300c\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u66f8\u985e\u306e\u6574\u7406\u4fdd\u5b58\u306e\u7279\u4f8b\u306e\u904b\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u53ca\u3073\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\u300d\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u300c\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\u300d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u6027\u8cea<\/strong><\/h4>\n<p>\u7279\u5b9a\u4e8b\u9805\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u305d\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\u3068\u3057\u3001\u7279\u5b9a\u4e8b\u9805\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u53d6\u5f97\u7b49\u3092\u4e0d\u8981\u3068\u3055\u308c\u305f\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\">\u6cd5\u57fa\u901a17\uff0d\uff13\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u53d6\u5f97\u7b49\u3092\u8981\u3057\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u95a2\u9023\u8005\u9593\u53d6\u5f15\u306b\u4fc2\u308b\u5fc5\u8981\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u8907\u6570\u306e\u53d6\u5f15\u95a2\u4fc2\u66f8\u985e\u306b\u8a18\u8f09\u53c8\u306f\u8a18\u9332\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u3092\u7dcf\u5408\u3057\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u4e8b\u9805\u306f\u306a\u304f\u3001\u7279\u5b9a\u4e8b\u9805\u8a18\u8f09\u66f8\u985e\u306e\u53d6\u5f97\u7b49\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u305f\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\">\u6cd5\u57fa\u901a17\uff0d\uff13\uff0d\uff17<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u95a2\u9023\u8005\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306b\u304a\u3051\u308b\u95a2\u9023\u8005\u3068\u540c\u69d8\u306e\u57fa\u6e96\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/12\/12_66_4a.htm\" target=\"_blank\" rel=\"noopener\">\u63aa\u7f6e\u6cd5\u901a\u905466\u306e\uff14\uff08\uff11\uff09\uff0d\uff11\u304b\u308966\u306e\uff14\uff08\uff11\uff09\uff0d\uff13<\/a>\u3067\u898f\u5b9a\u3057\u3066\u3044\u308b\u767a\u884c\u6e08\u682a\u5f0f\u3001\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u4fdd\u6709\u306e\u682a\u5f0f\u3001\u5b9f\u8cea\u7684\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u3068\u540c\u69d8\u306e\u5185\u5bb9\u304c<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=47\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u905417\uff0d\uff13\uff0d\uff11\u304b\u308917\uff0d\uff13\uff0d\uff13<\/a>\u3067\u898f\u5b9a\u3055\u308c\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u3067\u306f\u3001\u3053\u306e\u307b\u304b\u4ee5\u4e0b\u306e\u4e8b\u9805\u306e\u610f\u7fa9\u3084\u5177\u4f53\u7684\u306a\u4f8b\u793a\u304c\u660e\u78ba\u5316\u3055\u308c\u3066\u3044\u308b\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\u5de5\u696d\u6240\u6709\u6a29\u7b49\u306e\u610f\u7fa9\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=48\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a17\uff0d\uff13\uff0d\uff14<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u610f\u7fa9\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=[48]\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a17\uff0d\uff13\uff0d\uff15<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u3000\u8cbb\u7528\u5206\u62c5\u7b49\u306b\u4fc2\u308b\u4e8b\u696d\u6d3b\u52d5\u306e\u4f8b\u793a\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\">\u6cd5\u57fa\u901a17\uff0d\uff13\uff0d\uff19<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2463<\/span><\/strong>\u3000\u7d4c\u55b6\u306e\u7ba1\u7406\u53c8\u306f\u6307\u5c0e\u7b49\u306b\u4fc2\u308b\u5f79\u52d9\u63d0\u4f9b\u306e\u4f8b\u793a\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=51\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a17\uff0d\uff13\uff0d10<\/a>\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u3055\u3044\u3054\u306b<\/strong><\/h4>\n<p>\u672c\u7279\u4f8b\u306e\u5275\u8a2d\u306b\u4f34\u3046\u5177\u4f53\u7684\u306a\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3084\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u8fd1\u65e5\u4e2d\u306b\u672c\u8a8c\u306b\u3066\u5225\u9014\u3001\u8a73\u7d30\u306a\u89e3\u8aac\u8a18\u4e8b\u3092\u63b2\u8f09\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002\u305c\u3072\u305d\u3061\u3089\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\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        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