{"id":273532,"date":"2026-08-20T10:10:21","date_gmt":"2026-08-20T01:10:21","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273532"},"modified":"2026-08-19T15:01:52","modified_gmt":"2026-08-19T06:01:52","slug":"reading-475","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-475\/","title":{"rendered":"\u3008\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u30fb\u9234\u6728\u307e\u3086\u5b50\u306e\u3009\u300e\u3053\u3053\u304c\u30d8\u30f3\u3060\u3088\u65e5\u672c\u306e\u7a0e\u5236\u300f\u3010\u7b2c\uff16\u56de\u3011\u300c\u65b0\u30fb\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3001\u6848\u5916\u30cf\u30fc\u30c9\u30eb\u4f4e\u3044\uff1f\u306a\u305c\u56fd\u7a0e\u5e81\u306f\u30a4\u30b1\u30ba\u306a\u306e\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #2f4f4f; padding: 25px 20px; border-radius: 6px; color: #fff; margin-bottom: 40px; box-shadow: 3px 3px 0px #ccc;\">\n<div style=\"text-align: center; border-bottom: 1px dashed #fff; padding-bottom: 15px; margin-bottom: 20px;\">\n<p style=\"margin: 0; font-size: 13px; opacity: 0.9;\">\u3008\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u30fb\u9234\u6728\u307e\u3086\u5b50\u306e\u3009<\/p>\n<h2 style=\"margin: 5px 0 0 0; font-size: 20px; letter-spacing: 1px;\">\u3053\u3053\u304c<span style=\"color: #ffcc00;\">\u30d8\u30f3<\/span>\u3060\u3088<span style=\"color: #ffff00;\">\u65e5\u672c\u306e\u7a0e\u5236<\/span><\/h2>\n<\/div>\n<div style=\"text-align: center;\">\n<p><span style=\"background-color: #fff; color: #2f4f4f; padding: 2px 10px; font-size: 12px; font-weight: bold; border-radius: 3px;\">\u7b2c\uff16\u56de<\/span><\/p>\n<h1 style=\"margin: 15px 0 0 0; font-size: 24px; line-height: 1.5; font-weight: bold;\">\u65b0\u30fb\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3001\u6848\u5916\u30cf\u30fc\u30c9\u30eb\u4f4e\u3044\uff1f<br \/>\n\u306a\u305c\u56fd\u7a0e\u5e81\u306f\u30a4\u30b1\u30ba\u306a\u306e\u304b<\/h1>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-273588\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/kokohen6-0.png\" alt=\"\" width=\"450\" height=\"413\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/kokohen6-0.png 1163w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/kokohen6-0-300x275.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/kokohen6-0-1024x939.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/kokohen6-0-768x705.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/kokohen6-0-600x550.png 600w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u7a0e\u52d9\u30e9\u30a4\u30bf\u30fc\u3000<\/span><strong style=\"text-align: right;\">\u9234\u6728\u3000\u307e\u3086\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u3070\u3089\u304f\u304a\u4f11\u307f\u3057\u3066\u3044\u307e\u3057\u305f\u3002\u7533\u3057\u8a33\u3042\u308a\u307e\u305b\u3093\u3002\u6c17\u3092\u53d6\u308a\u76f4\u3057\u3066\u3001<strong>\u4eca\u6708\u304b\u3089\u5143\u6c17\u306b\u7a0e\u5236\u3092\u65ac\u3063\u3066\uff08\uff1f\uff09\u307e\u3044\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u3055\u3066\u4eca\u56de\u306f\u3001\u7a0e\u5236\u305d\u306e\u3082\u306e\u30fb\u30fb\u30fb\u3067\u306f\u306a\u304f\u3001\u56fd\u7a0e\u5e81\u306e\u59ff\u52e2\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u307f\u306a\u3055\u307e\u3054\u5b58\u3058\u306e\u901a\u308a\u3001<span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u6700\u592775\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f<\/strong><\/span>\u3002\u8981\u4ef6\u306e\uff11\u3064\u304c\u300c<strong>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58<\/strong>\u300d\u3068\u3042\u308b\u306e\u3067\u3001\u307b\u3068\u3093\u3069\u306e\u7a0e\u7406\u58eb\u306e\u65b9\u306f\u300c<strong>\u3046\u308f\u30fb\u30fb\u30fb\u30a6\u30c1\u306e\u95a2\u4e0e\u5148\u306b\u306f\u7121\u7406\u3060\u308f\u3002\u3042\u304d\u3089\u3081\u3088\u3046<\/strong>\u300d\u3068\u601d\u3063\u3066\u304a\u3044\u3067\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3067\u3059\u304c\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u5b9f\u306f\u305d\u3093\u306a\u306b\u5927\u5909\u3067\u306f\u306a\u3044\u306e\u3067\u3059<\/strong><\/span>\u3002\u3057\u304b\u3057\u306a\u305c\u304b\u3001<strong>\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306a\u3069\u3067\u306f\u30cf\u30c3\u30ad\u30ea\u3068\u6559\u3048\u3066\u306f\u304f\u308c\u307e\u305b\u3093<\/strong>\u3002\u306a\u305c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4eca\u56de\u306f<strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u672c\u5f53\u306e\u3057\u304f\u307f<\/strong>\u3092\u89e3\u8aac\u3057\u3001<strong>\u56fd\u7a0e\u5e81\u304c\u306a\u305c\u7a4d\u6975\u7684\u306b\u30a2\u30ca\u30a6\u30f3\u30b9\u3057\u306a\u3044\u306e\u304b<\/strong>\u3092\u8003\u5bdf\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u65b0\u30fb\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3001\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u304b<\/strong><\/span><\/h4>\n<p>\u6700\u521d\u306b\u3001\u4ee4\u548c\uff19\u5e74\u5206\u304b\u3089\u65b0\u305f\u306b\u59cb\u307e\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0026007-003_02.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-273533 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1.png\" alt=\"\" width=\"3790\" height=\"2570\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1.png 3790w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1-300x203.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1-1024x694.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1-768x521.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1-1536x1042.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1-2048x1389.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-1-600x407.png 600w\" sizes=\"(max-width: 3790px) 100vw, 3790px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0026007-003_02.pdf\" target=\"_blank\" rel=\"noopener\">75 \u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p>\u300c<strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c75\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u3088<\/strong>\u300d<br \/>\n\u300c<strong>\u305d\u306e\u305f\u3081\u306b\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u304b\u3001\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u3082\u8ffd\u52a0\u3067\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3088<\/strong>\u300d<br \/>\n\u300c<strong>\u3053\u3046\u3044\u3063\u305f\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3088<\/strong>\u300d<\/p>\n<\/div>\n<p>\u3068\u3044\u3063\u305f\u3053\u3068\u304c\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u6b21\u306e\u3088\u3046\u306a\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3082\u51fa\u3066\u3044\u307e\u3059\u3002<!--more--><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0026006-122.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-273534 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2.png\" alt=\"\" width=\"6260\" height=\"4040\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2.png 6260w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2-300x194.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2-1024x661.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2-768x496.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2-1536x991.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2-2048x1322.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-2-600x387.png 600w\" sizes=\"(max-width: 6260px) 100vw, 6260px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0026006-122.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u3001\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u3055\u3089\u306b\u9032\u3081\u3066\u307f\u307e\u305b\u3093\u304b\uff1f<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p>\u3053\u3061\u3089\u306f\u300c<strong>\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u304b\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u3059\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3088<\/strong>\u300d\u3068\u3044\u3046\u30a2\u30ca\u30a6\u30f3\u30b9\u304c\u30e1\u30a4\u30f3\u3067\u3059\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3084\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u4e8b\u7d30\u304b\u304f\u66f8\u3044\u3066\u3044\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u8981\u4ef6\u306f\u3042\u307e\u308a\u7d30\u304b\u304f\u89e6\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\uff12\u3064\u306e\u6848\u5185\u3092\u898b\u3066\u3044\u308b\u3068\u3001\u7b46\u8005\u306f\u300c<strong>\u56fd\u7a0e\u5e81\u3001\u9752\u8272\u7533\u544a\u306e75\u4e07\u5186\u63a7\u9664\u3001\u672c\u5f53\u306b\u3055\u305b\u305f\u3044\u306e\uff1f\u3000\u3069\u3061\u3089\u304b\u3068\u3044\u3046\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\uff15\uff05\u30b3\u30fc\u30b9\u306e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u3055\u305b\u305f\u3044\u306e\u3067\u306f\uff1f<\/strong>\u300d\u3068\u601d\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u65b0\u30fb\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u3057\u304f\u307f<\/strong><\/span><\/h4>\n<p>\u300c\u306f\uff1f\u3000\u4f55\u3092\u8a00\u3063\u3066\u3044\u308b\u3093\u3060\u30fb\u30fb\u30fb\u9234\u6728\u307e\u3086\u5b50\u306f\u300d\u3002\u305d\u3046\u601d\u3063\u305f\u65b9\u304c\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u3053\u3067<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u4ee4\u548c\uff19\u5e74\u304b\u3089\u59cb\u307e\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u3057\u304f\u307f<\/strong><\/span>\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306b\u306f\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u304b\u300c\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u300d\u306e\u3069\u3061\u3089\u304b\u304c\u5fc5\u8981<\/span><\/h4>\n<p>\u3053\u308c\u307e\u3067\u306e<strong>65\u4e07\u5186\u30fb55\u4e07\u5186\u30fb10\u4e07\u5186\u63a7\u9664\u304c\u4eca\u5e74\u3044\u3063\u3071\u3044\u3067\u7d42\u308f\u308a<\/strong>\u3001<span style=\"color: #b22222;\"><strong>\u6765\u5e74\u5206\u304b\u3089\u306f75\u4e07\u5186\u30fb65\u4e07\u5186\u30fb10\u4e07\u5186\u63a7\u9664\u306b\u306a\u308b<\/strong><\/span>\u3053\u3068\u306f\u3001\u307b\u3068\u3093\u3069\u306e\u7a0e\u7406\u58eb\u5148\u751f\u304c\u3054\u5b58\u3058\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273575\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1.png\" alt=\"\" width=\"2633\" height=\"1473\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1.png 2633w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1-300x168.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1-1024x573.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1-768x430.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1-1536x859.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1-2048x1146.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-3-1-600x336.png 600w\" sizes=\"(max-width: 2633px) 100vw, 2633px\" \/><\/a><\/p>\n<p>\u305d\u3057\u3066\u300175\u4e07\u5186\u306f\u300c<strong>\u8907\u5f0f\u7c3f\u8a18\uff0be-Tax\u3067\u671f\u9650\u5185\u7533\u544a<\/strong>\u300d\u306b\u52a0\u3048\u3001\u6b21\u306e\uff12\u3064\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\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><strong>\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u8981\u4ef6<\/strong><\/li>\n<li><strong>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u8981\u4ef6<\/strong><\/li>\n<\/ul>\n<\/div>\n<p><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u3044\u305a\u308c\u3082\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059<\/strong><\/span>\u3002\u63d0\u51fa\u3059\u3079\u304d\u5c4a\u51fa\u66f8\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273576\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1.png\" alt=\"\" width=\"2557\" height=\"1157\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1.png 2557w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1-300x136.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1-1024x463.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1-768x348.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1-1536x695.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1-2048x927.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-4-1-600x271.png 600w\" sizes=\"(max-width: 2557px) 100vw, 2557px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3067\u306a\u305c\u5c4a\u51fa\u304c\uff12\u3064\u306a\u306e\u304b<\/span><\/h4>\n<p>\u3053\u3053\u3067\u4e00\u77ac\u3001\u6df7\u4e71\u3059\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c<strong>\u306a\u305c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\uff12\u3064\u5c4a\u51fa\u304c\u3042\u308b\u306e\uff1f<\/strong> <strong>\u300e\u307e\u305f\u306f\u300f\u3063\u3066\uff1f<\/strong> <strong>\u3069\u3061\u3089\u304c\u4f55\u3092\u610f\u5473\u3059\u308b\u306e\uff1f<\/strong>\u300d<\/p>\n<p>\u5b9f\u306f\u3053\u306e\uff12\u3064\u306e\u5c4a\u51fa\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273577\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1.png\" alt=\"\" width=\"2869\" height=\"1699\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1.png 2869w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1-300x178.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1-1024x606.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1-768x455.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1-1536x910.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1-2048x1213.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-5-1-600x355.png 600w\" sizes=\"(max-width: 2869px) 100vw, 2869px\" \/><\/a><\/p>\n<p>\u3064\u307e\u308a<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u300c\u30d9\u30fc\u30b9\u3068\u306a\u308b\u7a0e\u6cd5\u304c\u4f55\u304b\u300d\u3067\u5c4a\u51fa\u66f8\u304c\u5909\u308f\u308b<\/strong><\/span>\u306e\u3067\u3059\u3002\u305d\u3057\u3066\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3092\u53d7\u3051\u305f\u3044\u3060\u3051\u306a\u3089\u3001\u5b9f\u306f\u305d\u3046\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u307f\u300d\u304b\u3001\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\uff0b\u52a0\u7b97\u7a0e\uff15\uff05\u8efd\u6e1b\u300d\u304b<\/strong><\/span><\/h4>\n<p>\u7d50\u8ad6\u304b\u3089\u8a00\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3060\u3051\u3092\u53d7\u3051\u308b\u306a\u3089\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u3059\u3079\u304d\u5bfe\u8c61\u306f\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u300d\u300c\u4ed5\u8a33\u5e33\u300d\u306e\uff12\u3064\u3060\u3051\u3067\u5341\u5206<\/strong><\/span>\u306a\u306e\u3067\u3059\u3002\u5b9f\u969b\u3001\u63aa\u7f6e\u6cd5\u30d9\u30fc\u30b9\u306e\u5c4a\u51fa\u66f8\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273538\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6.png\" alt=\"\" width=\"7429\" height=\"1569\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6.png 7429w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6-300x63.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6-1024x216.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6-768x162.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6-1536x324.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6-2048x433.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-6-600x127.png 600w\" sizes=\"(max-width: 7429px) 100vw, 7429px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/r03\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306b\u4fc2\u308b65\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u30fb\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u4ee4\u548c\uff19\u5e74\u5206\u4ee5\u964d\u300c65\u4e07\u5186\u219275\u4e07\u5186\u300d\u3068\u306a\u308b\u4e88\u5b9a<\/span><\/p>\n<p>\u300cG01\u300d\u306e\u6b04\u306b\u300c\uff11\u300d\u3068\u66f8\u3051\u3070\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u307f\u3001\u300c\uff12\u300d\u3068\u66f8\u3051\u3070\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\uff15\uff05\u8efd\u6e1b\u306e\u4e21\u65b9\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u76ee\u3092\u3053\u3089\u3057\u3066\u898b\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u304c\u3001\u5c4a\u51fa\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u300c<strong>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u306e\u7bc4\u56f2<\/strong>\u300d\u3067\u3059\u3002<span style=\"text-decoration: underline;\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3060\u3051\u3092\u53d7\u3051\u305f\u3044\u306a\u3089\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u4ed5\u8a33\u5e33\u3060\u3051\u3067\u3088\u3044<\/span>\u306e\u3067\u3059\u3002\u300c<strong>\u52a0\u7b97\u7a0e\uff15\uff05\u8efd\u6e1b\u3082\u53d7\u3051\u305f\u3044\uff01<\/strong>\u300d\u3068\u306a\u3063\u305f\u3068\u304d\u3001<strong>\u306f\u3058\u3081\u3066\u4ed6\u306e\u5e33\u7c3f\u3082\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/strong>\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273578\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1.png\" alt=\"\" width=\"2817\" height=\"1408\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1.png 2817w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1-300x150.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1-1024x512.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1-768x384.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1-1536x768.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1-2048x1024.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-7-1-600x300.png 600w\" sizes=\"(max-width: 2817px) 100vw, 2817px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/kichou01.pdf\" target=\"_blank\" rel=\"noopener\">\u306f\u3058\u3081\u3066\u307f\u307e\u305b\u3093\u304b\uff1f\u9752\u8272\u7533\u544a<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u8d64\u5b57\u3001\u30aa\u30ec\u30f3\u30b8\u306e\u6587\u5b57\u306e\u90e8\u5206\u306f\u7b46\u8005\u4f5c\u6210<\/span><\/p>\n<p>\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u4ed5\u8a33\u5e33\u3060\u3051\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u3057\u3066\u304a\u3051\u3070\u3001\u6700\u5927\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u300d\u3068\u3044\u3046\u5236\u5ea6\u306f\u3001\u3059\u3067\u306b\u73fe\u5b58\u3057\u3066\u3044\u307e\u3059\u3002<strong>65\u4e07\u5186\u63a7\u9664\u306e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u306e\u8981\u4ef6<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u306f\u3001\u7d19\u7533\u544a\u3067\u3042\u3063\u3066\u3082\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u3057\u3066\u3044\u308b\u306a\u308965\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u308f\u3051\u3067\u3059\u304c\u3001\u3053\u306e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u4ed5\u8a33\u5e33\u306e\u307f\u3067\u3088\u3044\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u73fe\u5b58\u3057\u3066\u3044\u308b\u5236\u5ea6\u3067\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001<strong>\u3053\u306e\u30cf\u30fc\u30c9\u30eb\u306e\u4f4e\u3055\u306f\u3042\u307e\u308a\u77e5\u3089\u308c\u3066\u3044\u307e\u305b\u3093<\/strong>\u3002\u80cc\u666f\u306b\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u3042\u307e\u308a\u306b\u8907\u96d1\u3067\u3042\u308b\u3053\u3068\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u304c\u65e7\u6765\u304b\u306a\u308a\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304b\u3063\u305f\u3053\u3068\u3001\u305d\u3057\u3066\u300c<strong>\u56fd\u7a0e\u5e81\u304c\u7a4d\u6975\u7684\u306b\u30a2\u30ca\u30a6\u30f3\u30b9\u3057\u3088\u3046\u3068\u3057\u306a\u3044<\/strong>\u300d\u3053\u3068\u306b\u3042\u308b\u304b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u308f\u304b\u308a\u3084\u3059\u3044\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306775\u4e07\u5186\u63a7\u9664\u306f\u5e83\u304c\u308b\u306f\u305a\uff01\u3060\u304c\u30fb\u30fb\u30fb<\/strong><\/span><\/h4>\n<p>\u3053\u3053\u3067\u3001\u6700\u521d\u306b\u898b\u305f\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3092\u62e1\u5927\u3057\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273540\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8.png\" alt=\"\" width=\"1288\" height=\"957\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8.png 1288w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8-300x223.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8-1024x761.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8-768x571.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-8-600x446.png 600w\" sizes=\"(max-width: 1288px) 100vw, 1288px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/0026007-003_02.pdf\" target=\"_blank\" rel=\"noopener\">75\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u9069\u7528\u3057\u307e\u3057\u3087\u3046\uff01\uff08\u4ee4\u548c\uff18\u5e74\uff16\u6708\uff09<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u8d64\u5b57\u306f\u7b46\u8005<\/span><\/p>\n<p>\u66f8\u3044\u3066\u3042\u308b\u3068\u8a00\u3048\u3070\u66f8\u3044\u3066\u3042\u308b\u306e\u3067\u3059\u304c\u3001\u3055\u3089\u3063\u3068\u4e00\u6587\u306b\u5165\u308c\u3066\u3042\u308b\u3060\u3051\u3067\u3059\u3002\u3053\u308c\u3067\u306f\u306a\u304b\u306a\u304b\u6c17\u3065\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u3055\u3089\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u8a18\u5e33\u306e\u30b5\u30a4\u30af\u30eb<\/strong><\/span>\u300d\u3067\u3059\u3002\u5b9f\u306f\u3053\u306e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3042\u308b\u3042\u308b\u306e\u300c\u5e74\uff11\u56de\u3001\u307e\u3068\u3081\u3066\u8a18\u5e33\u3057\u3066\u6c7a\u7b97\u30fb\u7533\u544a\u300d\u3068\u3044\u3046\u306e\u304c\u8a31\u3055\u308c\u307e\u305b\u3093\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<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<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\u554f29\u3000\u898f\u5247\u7b2c\uff15\u6761\u7b2c\uff14\u9805\uff3b\u4ee4\u548c\uff18\u5e7412\u670831\u65e5\u307e\u3067\u306f\u898f\u5247\u7b2c\uff15\u6761\u7b2c\uff15\u9805\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u4ee5\u4e0b\u540c\u3058\u3002\uff09\uff3d\u7b2c\uff11\u53f7\u30a4\uff08\uff12\uff09\u306e\u300c\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u671f\u9593\u3092\u3044\u3044\u307e\u3059\u304b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\">\u3010\u56de\u7b54\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u306b\u4fc2\u308b\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\u3068\u3057\u3066\u30c7\u30fc\u30bf\u306e\u5165\u51fa\u529b\u3092\u884c\u3046\u3001\u65e5\u6b21\u3001\u9031\u6b21\u53ca\u3073\u6708\u6b21\u306e\u671f\u9593\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u3010\u89e3\u8aac\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u4f01\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u30c7\u30fc\u30bf\u5165\u529b\u53c8\u306f\u5165\u529b\u30c7\u30fc\u30bf\u306e\u66f4\u65b0\uff08\u78ba\u5b9a\uff09\u51e6\u7406\u306a\u3069\u3092\u4e00\u5b9a\u306e\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\uff08\u65e5\u6b21\u3001\u9031\u6b21\u53ca\u3073\u6708\u6b21\uff09\u3067\u884c\u3046\u3053\u3068\u304c\u901a\u4f8b\u3067\u3042\u308a\u3001\u307e\u305f\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u9069\u6b63\u306a\u5165\u529b\u3092\u62c5\u4fdd\u3059\u308b\u305f\u3081\u306b\u3001\u305d\u306e\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\u3092\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u7b49\u3067\u5b9a\u3081\u308b\u3053\u3068\u304c\u901a\u4f8b\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u898f\u5247\u7b2c\uff15\u6761\u7b2c\uff14\u9805\u7b2c\uff11\u53f7\u30a4\uff08\uff12\uff09\u306b\u898f\u5b9a\u3059\u308b\u300c\u305d\u306e\u696d\u52d9\u306e\u51e6\u7406\u306b\u4fc2\u308b\u901a\u5e38\u306e\u671f\u9593\u300d\u3068\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u5404\u4f01\u696d\u306b\u304a\u3044\u3066\u4e8b\u52d9\u51e6\u7406\u898f\u7a0b\u7b49\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\u3068\u3057\u3066\u306e\u5165\u529b\u3092\u884c\u3046\u671f\u9593\u306e\u3053\u3068\u3092\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u306a\u304a\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8ab2\u7a0e\u671f\u9593\u306e\u958b\u59cb\u306e\u65e5\u306b\u5099\u3048\u4ed8\u3051\u3089\u308c\u3001\u9806\u6b21\u3053\u308c\u306b\u53d6\u5f15\u5185\u5bb9\u304c\u8a18\u9332\u3055\u308c\u3066\u3044\u304f\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u304a\u308a\u3001\uff11\u5e74\u9593\u5206\u304c\u307e\u3068\u3081\u3066\u8ab2\u7a0e\u671f\u9593\u7d42\u4e86\u5f8c\u306b\u8a18\u9332\u3055\u308c\u308b\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5916\u90e8\u59d4\u8a17\u3084\u30d0\u30c3\u30c1\u51e6\u7406\u306e\u5834\u5408\u306a\u3069\u3001\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb\u3068\u3057\u3066\u591a\u5c11\u9577\u3044\u671f\u9593\u3092\u8981\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: solid 2px #b22222;\">\u6700\u9577\uff12\u304b\u6708\u307e\u3067\u306e\u696d\u52d9\u51e6\u7406\u30b5\u30a4\u30af\u30eb<\/span>\u3067\u3042\u308c\u3070\u3001\u901a\u5e38\u306e\u671f\u9593\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0026007-006_02.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u66f8\u985e\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff18\u5e74\uff17\u6708\uff09<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u8d64\u3044\u4e0b\u7dda\u306f\u7b46\u8005<\/span><\/p>\n<p>\uff31\uff06\uff21\u306a\u3069\u3001\u306a\u304b\u306a\u304b\u4e00\u822c\u306e\u4eba\u306f\u898b\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u8a00\u3044\u63db\u3048\u308b\u3068\u3001\u3088\u307b\u3069\u95a2\u5fc3\u3092\u6301\u3064\u304b\u3001\u610f\u8b58\u3059\u308b\u304b\u3067\u306a\u3044\u3068<strong>\uff12\u304b\u6708\u306e\u30b5\u30a4\u30af\u30eb\u306b\u6c17\u3065\u304b\u305a\u3001\u5e74\uff11\u56de\u306e\u8a18\u5e33\u30fb\u6c7a\u7b97\u30fb\u7533\u544a\u306b\u3068\u3069\u307e\u3063\u3066\u3057\u307e\u3046<\/strong>\u306e\u3067\u3059\u3002\u3053\u306e\u307b\u304b\u3001<strong>\u8ab2\u7a0e\u671f\u9593\u306e\u6700\u521d\u304b\u3089\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u5fc5\u8981<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f7f\u3046\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u304c\u6c42\u3081\u308b\u8981\u7d20\u3092\u901a\u5e38\u3001\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002\u3042\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u300c<strong>\u5bfe\u8c61\u306f\u7dcf\u52d8\u5b9a\u5143\u5e33\u3068\u4ed5\u8a33\u5e33\u3060\u3051\u3067\u3044\u3044<\/strong>\u300d\u300c<strong>\u6700\u4f4e\u3067\u3082\uff12\u304b\u6708\u306b\uff11\u5ea6\u306f\u8a18\u5e33\u3057\u3066\u306d<\/strong>\u300d\u300c<strong>\uff11\u6708\uff11\u65e5\u304b\u3089\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u3057\u3066\u306d<\/strong>\u300d\u3068\u660e\u78ba\u306b\u30a2\u30ca\u30a6\u30f3\u30b9\u3092\u51fa\u305b\u3070\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306f\u3067\u304d\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\u56fd\u7a0e\u5e81\u306f\u7a4d\u6975\u7684\u306a\u30a2\u30ca\u30a6\u30f3\u30b9\u3092\u3057\u3066\u3044\u307e\u305b\u3093<\/strong>\u3002\u3053\u308c\u304c\u300c<strong>75\u4e07\u5186\u63a7\u9664\uff1f\u30fb\u30fb\u30fb\u3044\u3084\u3001\u3084\u3081\u3068\u304f\u3088\u3002\u6016\u3044\u3057\u300165\u4e07\u5186\u63a7\u9664\u3067\u3044\u3044\u308f<\/strong>\u300d\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u7a0e\u7406\u58eb\u306b\u8a00\u308f\u3057\u3081\u308b\u539f\u56e0\u3068\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u306b\u601d\u308f\u308c\u307e\u3059\u3002\u300c<strong>\u3061\u3087\u3063\u3068\u610f\u8b58\u3059\u308c\u307075\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u305d\u3046\u306a\u500b\u4eba\u4e8b\u696d\u4e3b\u3082\u3044\u308b<\/strong>\u300d\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"border-bottom: solid 3px #4682b4; border-left: solid 10px #696969; padding-left: 15px; line-height: 150%;\"><span style=\"color: #666699;\"><strong>\u300c75\u4e07\u5186\u63a7\u9664\uff1d\u30aa\u30fc\u30eb\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u306e\u8aa4\u89e3\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3092\u963b\u3080<\/strong><\/span><\/h4>\n<p>\u306a\u305c\u56fd\u7a0e\u5e81\u306f\u3082\u3063\u3068\u308f\u304b\u308a\u3084\u3059\u304f\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u304a\u3055\u3048\u3066\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u63a7\u9664\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u3092\u3057\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> 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\/>\n\u300c<strong>\u300e75\u4e07\u5186\u63a7\u9664\u3060\u3051\u53d6\u308a\u305f\u3044\u306a\u3089\u3001\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3060\u3051\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u3088\u3002\u3067\u3082\u3053\u307e\u3081\u306b\u8a18\u5e33\u3059\u308b\u306e\u3092\u5fd8\u308c\u306a\u3044\u3067\u304f\u3060\u3055\u3044\u306d\u300f\u306a\u3093\u3066\u4e2d\u9014\u534a\u7aef\u306a\u3053\u3068\u306f\u8a00\u3044\u305f\u304f\u306a\u3044<\/strong>\u300d<br \/>\n\u300c<strong>\u300e\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3060\u3051\u300f\u306a\u3093\u3066\u300e\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3055\u3048\u3044\u308c\u3070OK\u300f\u306a\u3082\u306e\u3060\u3002\u305d\u308c\u3060\u3051\u306775\u4e07\u5186\u63a7\u9664\u3092\u53d6\u3089\u308c\u3066\u3082\u3001\u884c\u653f\u6a5f\u95a2\u306b\u306f\u3046\u307e\u307f\u304c\u306a\u3044<\/strong>\u300d<\/p>\n<\/div>\n<p>\u3060\u304b\u3089\u300c\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u300d\u306b\u3082\uff12\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>75\u4e07\u5186\u63a7\u9664\u3060\u3051\u306a\u3089\u3070\u8981\u4ef6\u306f\u6bd4\u8f03\u7684\u30b7\u30f3\u30d7\u30eb\u3060\u3001\u3068\u660e\u78ba\u306b\u8a00\u308f\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u304b<\/strong><\/span>\u30fb\u30fb\u30fb\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> 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href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/2noukan2kai3-4.pdf#page=3\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-273541 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10.png\" alt=\"\" width=\"2273\" height=\"1667\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10.png 2273w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10-300x220.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10-1024x751.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10-768x563.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10-1536x1126.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10-2048x1502.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/08\/suzukimayuko6-10-600x440.png 600w\" sizes=\"(max-width: 2273px) 100vw, 2273px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/2noukan2kai3-4.pdf\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u7406\u7531<\/a>\uff5c\u5185\u95a3\u5e9c<\/span><\/p>\n<p>\u3053\u306e\u30b0\u30e9\u30d5\u3092\u898b\u308b\u3068\u3001\u30af\u30e9\u30a6\u30c9\u578b\u30fb\u30a4\u30f3\u30b9\u30c8\u30fc\u30eb\u578b\u542b\u3081\u3066\u306e<strong>\u4f1a\u8a08\u30bd\u30d5\u30c8\u5229\u7528\u7387\u306f2020\u5e74\uff14\u6708\u6bb5\u968e\u306734\uff05\u5f31<\/strong>\u3057\u304b\u3042\u308a\u307e\u305b\u3093\u3002\u9006\u306b\u3001<strong>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u306a\u3044\u5c64\u304c60\uff05\u8fd1\u304f<\/strong>\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u3067\u300c<strong>\u3042\u3089\u3086\u308b\u81ea\u793e\u306e\u5e33\u7c3f\u3092\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3067\u5b8c\u74a7\u306b\u5bfe\u5fdc\u306b\u3057\u306a\u3044\u3068\u300175\u4e07\u5186\u63a7\u9664\u306f\u3067\u304d\u306a\u3044<\/strong>\u300d\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u305f\u3061\u304c\u8aa4\u89e3\u3057\u3066\u3044\u305f\u3089\u3069\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u300c\u9762\u5012\u304f\u3055\u305d\u3046\u300d\u3068\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u305f\u3061\u306f\u9003\u3052\u8170\u306b\u306a\u308a\u3001\u76f8\u5909\u308f\u3089\u305a\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3046\u3053\u3068\u306a\u304f\u3001Excel\u304b\u5c0f\u9063\u3044\u5e33\u3067\u6e08\u307e\u305b\u7d9a\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3082\u3001\u307e\u3081\u306a\u8a18\u5e33\u3092\u305b\u305a\u3001\u5e74\u660e\u3051\u306b\u3042\u308f\u3066\u3066\u8a18\u5e33\u3059\u308b\u30af\u30bb\u304c\u76f4\u3089\u306a\u3044\u307e\u307e\u3067\u7d42\u308f\u308b\u3088\u3046\u306b\u601d\u3044\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> 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style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u7a0e\u52d9\u30fb\u4f1a\u8a08\u306e\u30c7\u30b8\u30bf\u30eb\u5316\u3082\u3001\u738b\u9053\u306b\u306e\u3063\u3068\u3063\u3066\u5f90\u3005\u306b\u9032\u3081\u3066\u3044\u304f\u3079\u304d<\/strong><\/span>\u3067\u3059\u3002<\/p>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u5ea6\u91cd\u306a\u308b\u7a0e\u5236\u6539\u6b63\u3067\u591a\u304f\u306e\u7a0e\u7406\u58eb\u304c\u300c<strong>\u8907\u96d1\u3067\u3081\u3093\u3069\u304f\u3055\u3044<\/strong>\u300d\u3068\u611f\u3058\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021012-095_03.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u7b49\u306e\u7a0e\u52d9\u7f72\u9577\u306e\u4e8b\u524d\u627f\u8a8d\u5236\u5ea6\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3057\u305f<\/a>\u304c\u3001\u5ec3\u6b62\u3055\u308c\u308b\u307e\u3067\u304c\u9577\u304b\u3063\u305f\u305b\u3044\u304b\u3001<strong>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u300c\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u300d\u3068\u3044\u3046\u5370\u8c61\u304c\u3044\u307e\u3060\u306b\u6839\u5f37\u304f\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u88dc\u52a9\u7c3f\u3092\u542b\u3081\u305f\u5b8c\u74a7\u306a\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u306e\u5ba3\u4f1d\u3092\u3044\u3063\u305f\u3093\u5f31\u3081\u3001\u307e\u305a\u306f\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>75\u4e07\u5186\u3092\u76ee\u6307\u3057\u3066\u7dcf\u52d8\u5b9a\u5143\u5e33\u30fb\u4ed5\u8a33\u5e33\u3060\u3051\u3067\u3082\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3067\u307e\u3081\u306b\u8a18\u5e33\u3057\u307e\u305b\u3093\u304b<\/strong><\/span>\u300d\u3068\u8a00\u3063\u305f\u65b9\u304c\u3001<strong>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8a18\u5e33\u306e\u7fd2\u6163\u304c\u5909\u308f\u308a\u3084\u3059\u304f\u306a\u308b<\/strong>\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f9\/17\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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        \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>\u3055\u3066\u4eca\u56de\u306f\u3001\u7a0e\u5236\u305d\u306e\u3082\u306e\u30fb\u30fb\u30fb\u3067\u306f\u306a\u304f\u3001\u56fd\u7a0e\u5e81\u306e\u59ff\u52e2\u306b\u7126\u70b9\u3092\u5f53\u3066\u307e\u3059\u3002\u307f\u306a\u3055\u307e\u3054\u5b58\u3058\u306e\u901a\u308a\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u6700\u592775\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002\u8981\u4ef6\u306e\uff11\u3064\u304c\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u3068\u3042\u308b\u306e\u3067\u3001\u307b\u3068\u3093\u3069\u306e\u7a0e\u7406\u58eb\u306e\u65b9\u306f\u300c\u3046\u308f\u30fb\u30fb\u30fb\u30a6\u30c1\u306e\u95a2\u4e0e\u5148\u306b\u306f\u7121\u7406\u3060\u308f\u3002\u3042\u304d\u3089\u3081\u3088\u3046\u300d\u3068\u601d\u3063\u3066\u304a\u3044\u3067\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3067\u3059\u304c\u3001\u5b9f\u306f\u305d\u3093\u306a\u306b\u5927\u5909\u3067\u306f\u306a\u3044\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u306a\u305c\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306a\u3069\u3067\u306f\u30cf\u30c3\u30ad\u30ea\u3068\u6559\u3048\u3066\u306f\u304f\u308c\u307e\u305b\u3093\u3002\u306a\u305c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[173,174],"tags":[511,603,123,377,628,437,338],"backnumber":[2465],"series":[2472],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-27 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