{"id":273764,"date":"2026-09-17T10:09:43","date_gmt":"2026-09-17T01:09:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273764"},"modified":"2026-09-17T10:17:48","modified_gmt":"2026-09-17T01:17:48","slug":"reading-478","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-478\/","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\uff17\u56de\u3011\u300cJIIMA\u8a8d\u8a3c\u3001\u30db\u30f3\u30c8\u306b\u5fc5\u9808\uff1f \u7a0e\u7406\u58eb\u305f\u3061\u3092\u52d8\u9055\u3044\u3055\u305b\u308b\u56fd\u7a0e\u5e81\u306e\u30d7\u30ec\u30bc\u30f3\u3092\u65ac\u3063\u3066\u307f\u305f\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\uff17\u56de<\/span><\/p>\n<h1 style=\"margin: 15px 0 0 0; font-size: 24px; line-height: 1.5; font-weight: bold;\">JIIMA\u8a8d\u8a3c\u3001\u30db\u30f3\u30c8\u306b\u5fc5\u9808\uff1f<br \/>\n\u7a0e\u7406\u58eb\u305f\u3061\u3092\u52d8\u9055\u3044\u3055\u305b\u308b\u56fd\u7a0e\u5e81\u306e\u30d7\u30ec\u30bc\u30f3\u3092\u65ac\u3063\u3066\u307f\u305f<\/h1>\n<\/div>\n<\/div>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-273798\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/kokohen7-0.png\" alt=\"\" width=\"400\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/kokohen7-0.png 1143w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/kokohen7-0-300x281.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/kokohen7-0-1024x959.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/kokohen7-0-768x719.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/kokohen7-0-600x562.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/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><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/reading-475\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u4eca\u56de\u3082<strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186<\/strong>\u304c\u30c6\u30fc\u30de\u3067\u3059\u3002\u4eca\u56de\u306f\u300c<strong>JIIMA\u8a8d\u8a3c<\/strong>\u300d\u3092\u65ac\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3067\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u3082\u3001\u591a\u304f\u306e\u89e3\u8aac\u306f\u300c<strong>JIIMA\u8a8d\u8a3c\u306e\u3042\u308b\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u306d<\/strong>\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057<span style=\"text-decoration: underline;\">\u672c\u5f53\u306bJIIMA\u8a8d\u8a3c\u306f\u5fc5\u9808\u3067\u3057\u3087\u3046\u304b<\/span>\u30fb\u30fb\u30fb\uff1f\u3000\u4eca\u56de\u306f<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>JIIMA\u8a8d\u8a3c\u306f\u672c\u5f53\u306b\u5fc5\u9808\u306a\u306e\u304b\u3001\u305d\u3057\u3066\u3082\u3057\u5fc5\u9808\u3068\u3057\u305f\u5834\u5408\u306e\u554f\u984c\u70b9<\/strong><\/span>\u306b\u3064\u3044\u3066\u89e3\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<!--more--><\/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>\u306a\u305c\u300c\u96fb\u5e33\u6cd5\u8981\u4ef6\u3092\u6e80\u305f\u3059\u306a\u3089JIIMA\u8a8d\u8a3c\u5fc5\u9808\u300d\u3068\u8a00\u308f\u308c\u308b\u306e\u304b<\/strong><\/span><\/h4>\n<p>\u6700\u521d\u306b\u56fd\u7a0e\u5e81\u304cWEB\u4e0a\u3067\u516c\u8868\u3057\u3066\u3044\u308b\u6848\u5185\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u56fd\u7a0e\u5e81\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u306f\u3069\u3046\u66f8\u3044\u3066\u3044\u308b\u304b<\/span><\/h4>\n<p>\u89e3\u8aac\u306b\u5165\u308b\u524d\u306b\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3084\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273765\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1.png\" alt=\"\" width=\"2651\" height=\"1695\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1.png 2651w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1-300x192.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1-1024x655.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1-768x491.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1-1536x982.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1-2048x1309.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-1-600x384.png 600w\" sizes=\"(max-width: 2651px) 100vw, 2651px\" \/><\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u8d64\u67a0\u30fb\u8d64\u7dda\u30fb\u8d64\u3044\u77e2\u5370\u7b49\u306e\u52a0\u5de5\u306f\u7b46\u8005\u306b\u3088\u308b\u3082\u306e<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273766\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2.png\" alt=\"\" width=\"2557\" height=\"1702\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2.png 2557w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2-300x200.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2-1024x682.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2-768x511.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2-1536x1022.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2-2048x1363.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-2-600x399.png 600w\" sizes=\"(max-width: 2557px) 100vw, 2557px\" \/><\/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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u8d64\u67a0\u30fb\u8d64\u7dda\u30fb\u8d64\u3044\u77e2\u5370\u7b49\u306e\u52a0\u5de5\u306f\u7b46\u8005\u306b\u3088\u308b\u3082\u306e<\/span><\/p>\n<p>\u524d\u8005\u306f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306b\u3064\u3044\u3066\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3001\u5f8c\u8005\u306f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306e\u4e00\u8981\u4ef6\u3067\u3042\u308b\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3067\u3059\u3002\u3044\u305a\u308c\u3082\u300c<strong>\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30bd\u30d5\u30c8\u3092\u8cb7\u3046\u306a\u3089JIIMA\u8a8d\u8a3c\u306e\u3042\u308b\u30bd\u30d5\u30c8<\/strong>\u300d\u304c\u3055\u308a\u3052\u306a\u304f\uff08\uff1f\uff09\u7d39\u4ecb\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u300c<strong>\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u306d\uff01<\/strong>\u300d\u300c<strong>\u662f\u975e\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044<\/strong>\u300d\u3068\u307e\u3067\u66f8\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u659c\u306b\u304b\u307e\u3048\u305f\u8a00\u3044\u65b9\u3092\u3059\u308b\u306a\u3089\u300c<span style=\"color: #b22222;\"><strong>\u56fd\u7a0e\u5e81\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u304cJIIMA\u8a8d\u8a3c\u30bd\u30d5\u30c8\u306e\u5e83\u544a\u5ba3\u4f1d<\/strong><\/span>\u300d\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u306e\u3088\u3046\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u300d\u306b\u3082JIIMA\u8a8d\u8a3c\u306e\u8a18\u8f09\u3042\u308a<\/span><\/h4>\n<p>JIIMA\u8a8d\u8a3c\u306b\u3064\u3044\u3066\u66f8\u304b\u308c\u3066\u3044\u308b\u306e\u306f\u3001\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u696d\u754c\u304c\u96fb\u5e33\u6cd5\u5bfe\u5fdc\u3067\u53c2\u7167\u3059\u308b\u3053\u3068\u306e\u591a\u3044\u300c<strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54<\/strong>\u300d\u306b\u3082\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/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\/pdf\/0026007-006_02.pdf#page=50\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273767\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-3.png\" alt=\"\" width=\"1504\" height=\"1362\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-3.png 1504w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-3-300x272.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-3-1024x927.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-3-768x695.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-3-600x543.png 600w\" sizes=\"(max-width: 1504px) 100vw, 1504px\" \/><\/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\/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><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_06.pdf#page=65\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273768\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-4.png\" alt=\"\" width=\"1482\" height=\"1124\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-4.png 1482w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-4-300x228.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-4-1024x777.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-4-768x582.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-4-600x455.png 600w\" sizes=\"(max-width: 1482px) 100vw, 1482px\" \/><\/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\/pdf\/0026007-006_06.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff18\u5e74\uff17\u6708\uff09<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p>\u306a\u304a\u3001JIIMA\u8a8d\u8a3c\u306e\u8a71\u304c\u767b\u5834\u3059\u308b\u306e\u306f\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u8981\u4ef6\u3084\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u8981\u4ef6\u306e\u30c6\u30fc\u30de\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u300c<strong>JIIMA\u8a8d\u8a3c\u3068\u306f\u4f55\u304b<\/strong>\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u3057\u3066\u3044\u308b\uff31\uff06\uff21\u3082\u3042\u308a\u307e\u3059\u3002<\/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\/pdf\/0026007-006_06.pdf#page=65\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273769\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-5.png\" alt=\"\" width=\"1429\" height=\"876\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-5.png 1429w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-5-300x184.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-5-1024x628.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-5-768x471.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-5-600x368.png 600w\" sizes=\"(max-width: 1429px) 100vw, 1429px\" \/><\/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\/pdf\/0026007-006_06.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\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\u300c<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\u300d\u306b\u3082\u540c\u69d8\u306e\uff31\uff06\uff21\uff08\u554f56\uff09\u3042\u308a<\/span><\/p>\n<p>\u554f\u3044\u306e\u7acb\u3066\u65b9\u3068\u7b54\u3048\u65b9\u3068\u6587\u5b57\u6570\u306e\u4f7f\u3044\u65b9\u304c\u300c<strong>JIIMA\u8a8d\u8a3c\u306e\u3042\u308b\u3082\u306e\u3092\u4f7f\u3044\u306a\u3088<\/strong>\u300d\u3068\u8a00\u308f\u3093\u3070\u304b\u308a\u306e\u69d8\u5b50\u3067\u3059\u3002\u300c<strong>\uff31\uff06\uff21\u5f62\u5f0f\u3092\u3068\u3063\u305fJIIMA\u8a8d\u8a3c\u30bd\u30d5\u30c8\u306e\u5ba3\u4f1d\u304b\u3002\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3001\u4e0a\u624b\u3060\u306a<\/strong>\u300d\u3068\u601d\u308f\u308c\u3066\u3082\u304a\u304b\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f55\u3088\u308a\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>JIIMA\u8a8d\u8a3c\u304c\u300e\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u300f\u306b\u305d\u308c\u306a\u308a\u306e\u6587\u5b57\u6570\u3092\u4f7f\u3063\u3066\u66f8\u304b\u308c\u3066\u3044\u308b<\/strong><\/span>\u300d\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u91cd\u8981\u3067\u3059\u3002\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u300d\u3068\u3044\u3048\u3070\u3001\u6d88\u8cbb\u7a0e\u306e\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u300d\u306e\u3088\u3046\u306a\u5b58\u5728\u3002\u300c<strong>\u56fd\u7a0e\u5e81\u306e\uff31\uff06\uff21\u306f\u6cd5\u4ee4\u3084\u901a\u9054\u3088\u308a\u3082\u5049\u3044<\/strong>\u300d\u3068\u5197\u8ac7\u534a\u5206\u672c\u6c17\u534a\u5206\u3067\u8a00\u3046\u7a0e\u7406\u58eb\u3082\u3044\u307e\u3059\uff08\u305d\u3093\u306a\u306f\u305a\u306f\u7d76\u5bfe\u306b\u306a\u3044\u306e\u3067\u3059\u304c\uff09\u3002<\/p>\n<p>\u305d\u3093\u306a\uff31\uff06\uff21\u306b\u3001\u3053\u3053\u307e\u3067JIIMA\u8a8d\u8a3c\u306b\u3064\u3044\u3066\u6587\u5b57\u6570\u3092\u4f7f\u3063\u3066\u66f8\u304b\u308c\u3066\u3044\u305f\u3089\u8aad\u307f\u624b\u306f\u3069\u3046\u611f\u3058\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273770\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6.png\" alt=\"\" width=\"2623\" height=\"1568\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6.png 2623w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6-300x179.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6-1024x612.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6-768x459.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6-1536x918.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6-2048x1224.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-6-600x359.png 600w\" sizes=\"(max-width: 2623px) 100vw, 2623px\" \/><\/p>\n<p>\u30fb\u30fb\u30fb\u3068\u3001\u8a8d\u8b58\u3059\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u5b9f\u969b\u306b\u306f\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u8981\u4ef6\u3082\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u8981\u4ef6\u3082\u3001JIIMA\u8a8d\u8a3c\u306f\u5fc5\u9808\u3068\u3055\u308c\u3066\u3044\u306a\u3044<\/strong><\/span>\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>\u300cJIIMA\u8a8d\u8a3c\u5fc5\u9808\u300d\u3067\u306f\u306a\u3044\u3068\u8a00\u3048\u308b\u7406\u7531<\/strong><\/span><\/h4>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3084\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u89e3\u8aac\u3067\u300cJIIMA\u8a8d\u8a3c\u306e\u3042\u308b\u30bd\u30d5\u30c8\u3092\u9078\u3073\u306a\u3055\u3044\u300d\u3068\u8a00\u308f\u308c\u308b\u4e2d\u3001\u306a\u305c\u7b46\u8005\u304c\u300c<strong>\u5fc5\u9808\u3067\u306f\u306a\u3044<\/strong>\u300d\u3068\u8a00\u3044\u5207\u308b\u306e\u304b\u3002\u7406\u7531\u306f\uff13\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u7406\u7531\uff11\uff1a\u6cd5\u4ee4\u306b\u300cJIIMA\u8a8d\u8a3c\u5fc5\u9808\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u306a\u3044<\/span><\/h4>\n<p>\u300c\uff31\uff06\uff21\u306f\u6cd5\u4ee4\u30fb\u901a\u9054\u3088\u308a\u3082\u5049\u3044\u300d\u3068\u8a00\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u306f<strong>\u79df\u7a0e\u6cd5\u5f8b\u4e3b\u7fa9<\/strong>\u3067\u3059\uff08\u901a\u9054\u306b\u3064\u3044\u3066\u306f\u6b63\u8ad6\u3092\u53d6\u308b\u304b\u5b9f\u52d9\u3092\u53d6\u308b\u304b\u3067\u610f\u898b\u304c\u5206\u304b\u308c\u308b\u306e\u3067\u5272\u611b\uff09\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30bd\u30d5\u30c8\u306b\u3064\u3044\u3066\u306f\u5fc5\u305a\u6cd5\u4ee4\u306e\u3069\u3053\u304b\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p>\u5b9f\u969b\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3068\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u306f<strong>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u65bd\u884c\u898f\u5247<\/strong>\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3011<\/strong><br \/>\n<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043\/20270101_507M60000040028?occasion_date=20270101\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273771\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-7.png\" alt=\"\" width=\"947\" height=\"502\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-7.png 947w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-7-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-7-768x407.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-7-600x318.png 600w\" sizes=\"(max-width: 947px) 100vw, 947px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043\/20270101_507M60000040028?occasion_date=20270101\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\uff08\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u65bd\u884c\uff09\u7b2c\u4e8c\u6761\u7b2c\uff12\u9805<\/a>\uff5ce-gov<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u4e0a\u8a18\u898f\u5b9a\u306f\u96fb\u5b50\u5e33\u7c3f\u5168\u4f53\u306e\u57fa\u672c\u8981\u4ef6\u3002\u306a\u304a\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u5834\u5408\u3001\u4e0a\u8a18\u306e\u3046\u3061\u7b2c\u4e09\u53f7\u306f\u4e0d\u8981<\/span><\/p>\n<p><a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043\/20270101_507M60000040028?occasion_date=20270101\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273772\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-8.png\" alt=\"\" width=\"963\" height=\"979\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-8.png 963w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-8-295x300.png 295w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-8-768x781.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-8-600x610.png 600w\" sizes=\"(max-width: 963px) 100vw, 963px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043\/20270101_507M60000040028?occasion_date=20270101\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\uff08\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u65bd\u884c\uff09\u7b2c\u4e94\u6761\u7b2c\uff14\u9805<\/a>\uff5ce-gov<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u4e0a\u8a18\u898f\u5b9a\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u7279\u6709\u306e\u8981\u4ef6<\/span><\/p>\n<p><strong>\u3010\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u3011<\/strong><br \/>\n<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043\/20270101_507M60000040028?occasion_date=20270101\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273773\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-9.png\" alt=\"\" width=\"952\" height=\"454\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-9.png 952w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-9-300x143.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-9-768x366.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-9-600x286.png 600w\" sizes=\"(max-width: 952px) 100vw, 952px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/410M50000040043\/20270101_507M60000040028?occasion_date=20270101\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247\uff08\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u65bd\u884c\uff09\u7b2c\u4e94\u6761\u7b2c\uff15\u9805<\/a>\uff5ce-gov<\/span><\/p>\n<p>\u3053\u306e\u6761\u6587\u306e\u3069\u3053\u306b\u3082\u300c<strong>\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\uff08JIIMA\uff09\u306b\u3088\u308a\u8a8d\u8a3c\u3055\u308c\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3067\u3042\u308b\u3053\u3068<\/strong>\u300d\u306a\u3069\u3068\u306f\u66f8\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u7406\u7531\uff12\uff1a\u5c4a\u51fa\u66f8\u306e\u7528\u7d19\u306fJIIMA\u8a8d\u8a3c\u4ee5\u5916\u306e\u8a18\u8f09\u6b04\u304c\u3042\u308b<\/span><\/h4>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3082\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u3082\u3001<strong>\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002\u63d0\u51fa\u304c\u306a\u3051\u308c\u3070\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306f\u3082\u3061\u308d\u3093\u3001\u96fb\u5e33\u6cd5\u30d9\u30fc\u30b9\u306e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\uff15\uff05\u8efd\u6e1b\u3082\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306e\u91cd\u52a0\u7b97\u7a0e\u306e10\uff05\u52a0\u91cd\u30ca\u30b7\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c4a\u51fa\u66f8\u306b\u306f\u3001\u4f7f\u7528\u30bd\u30d5\u30c8\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273774\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10.png\" alt=\"\" width=\"2407\" height=\"968\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10.png 2407w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10-300x121.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10-1024x412.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10-768x309.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10-1536x618.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10-2048x824.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-10-600x241.png 600w\" sizes=\"(max-width: 2407px) 100vw, 2407px\" \/><\/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><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273775\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11.png\" alt=\"\" width=\"2435\" height=\"597\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11.png 2435w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11-300x74.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11-1024x251.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11-768x188.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11-1536x377.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11-2048x502.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-11-600x147.png 600w\" sizes=\"(max-width: 2435px) 100vw, 2435px\" \/><\/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\/pdf\/0026006-yoshiki_h4-01.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\u308b\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><strong>\u3010\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273776\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12.png\" alt=\"\" width=\"1127\" height=\"715\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12.png 1127w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12-1024x650.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12-768x487.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/suzukimayuko7-12-600x381.png 600w\" sizes=\"(max-width: 1127px) 100vw, 1127px\" \/><\/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\/pdf\/0026006-yoshiki_h4-04.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u4fc2\u308b\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u306e\u4e0d\u9069\u7528\u306e\u7279\u4f8b\u53ca\u307375\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff08\u500b\u4eba\u4e8b\u696d\u8005\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/a>\uff5c\u56fd\u7a0e\u5e81<\/span><\/p>\n<p><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u3044\u305a\u308c\u3082JIIMA\u8a8d\u8a3c\u4ee5\u5916\u306e\u30bd\u30d5\u30c8\u306e\u8a18\u8f09\u6b04\u304c\u3042\u308a\u307e\u3059<\/strong><\/span>\u3002\u3082\u3057JIIMA\u8a8d\u8a3c\u4ee5\u5916\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u306a\u3089\u300cJIIMA\u8a8d\u8a3c\u306e\u6709\u7121\u300d\u306a\u3069\u3068\u3044\u3046\u9078\u629e\u9805\u76ee\u306f\u8a2d\u3051\u305a\u300c<strong>JIIMA\u8a8d\u8a3c\u3092\u53d7\u3051\u305f\u306e\u306f\u3044\u3064\u304b<\/strong>\u300d\u300c<strong>\u5f53\u8a72\u30bd\u30d5\u30c8\u3092\u4e8b\u696d\u7528\u3068\u3057\u3066\u4f7f\u7528\u3057\u59cb\u3081\u305f\u306e\u306f\u3044\u3064\u304b<\/strong>\u300d\u306a\u3069\u3001JIIMA\u8a8d\u8a3c\u304c\u524d\u63d0\u306e\u8a18\u8f09\u6b04\u3068\u306a\u308b\u306f\u305a\u3067\u3059\u3002\u3057\u304b\u3057\u73fe\u5b9f\u306e\u5c4a\u51fa\u66f8\u306f\u305d\u3046\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u7406\u7531\uff13\uff1a\u7279\u5b9a\u306e\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30d9\u30f3\u30c0\u30fc\u306b\u56fd\u304c\u5229\u76ca\u4f9b\u4e0e\u3059\u308b\u306e\u306f\u8a31\u3055\u308c\u306a\u3044<\/span><\/h4>\n<p><span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>JIIMA\u8a8d\u8a3c\u3092\u53d7\u3051\u3066\u3044\u308b\u7a0e\u52d9\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3001\u5b9f\u969b\u306f\u3054\u304f\u4e00\u90e8<\/strong><\/span>\u3067\u3059\u3002\u7279\u306b\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u3070\u304b\u308a\u3060\u304b\u3089\u306a\u306e\u304b\u3001\u7a0e\u52d9\u696d\u754c\u3067\u8457\u540d\u306a\u30d9\u30f3\u30c0\u30fc\u306e\u72ec\u58c7\u5834\u3068\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u4ee4\u548c\uff18\u5e74\uff19\u670811\u65e5\u73fe\u5728\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li><a title=\"\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jiima.or.jp\/certification\/denshichoubo_soft\/list\/\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u30bd\u30d5\u30c8\u6cd5\u7684\u8981\u4ef6\u8a8d\u8a3c\u88fd\u54c1\u4e00\u89a7\uff08\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u306e\u6a5f\u80fd\u8981\u4ef6\u627f\u8a8d\u203b\uff09<\/a>\uff5c\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a<\/li>\n<li><a title=\"\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jiima.or.jp\/certification\/digitalseamless\/list\/\" target=\"_blank\" rel=\"noopener\">\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u30bd\u30d5\u30c8\u6cd5\u7684\u8981\u4ef6\u8a8d\u8a3c\u88fd\u54c1\u4e00\u89a7<\/a>\uff5c\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u6587\u66f8\u60c5\u5831\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5354\u4f1a<\/li>\n<\/ul>\n<\/div>\n\u3082\u3057\u300cJIIMA\u8a8d\u8a3c\u30bd\u30d5\u30c8\u3092\u4f7f\u308f\u306a\u3051\u308c\u3070\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3084\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u3092\u8a8d\u3081\u306a\u3044\u300d\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308c\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\uff0e\u6cd5\u5b9a\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u3066\u3082\u8a8d\u8a3c\u304c\u306a\u3044\u3060\u3051\u3067\u7279\u5225\u63a7\u9664\u306a\u3069\u306e\u6cd5\u5b9a\u306e\u7a0e\u5236\u512a\u9047\u3092\u53d7\u3051\u3089\u308c\u306a\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\uff0e\u56fd\u304c\u7279\u5b9a\u306e\u6c11\u9593\u56e3\u4f53\u306b\u6063\u610f\u7684\u306b\u5229\u76ca\u4f9b\u4e0e\u3059\u308b\u3053\u3068\u304c\u3001\u8a31\u3055\u308c\u3066\u3057\u307e\u3046<\/p>\n<\/div>\n\u7279\u306b\uff12\u306f\u7531\u3005\u3057\u304d\u554f\u984c\u3068\u306a\u308a\u307e\u3059\u3002<span style=\"color: #b22222;\"><strong>\u61b2\u6cd514\u6761\u300c\u6cd5\u306e\u4e0b\u306e\u5e73\u7b49\u300d\u306b\u53cd\u3059\u308b<\/strong><\/span>\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u7406\u7531\u304b\u3089\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>JIIMA\u8a8d\u8a3c\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306e\u7d76\u5bfe\u7684\u8981\u4ef6\u3067\u306f\u306a\u3044<\/strong><\/span>\u300d\u3068\u8a00\u3048\u307e\u3059\u3002JIIMA\u8a8d\u8a3c\u306f\u3001<strong>\u8ab2\u7a0e\u5e81\u304c\u300c\u3053\u306e\u30bd\u30d5\u30c8\u306f\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u5408\u81f4\u3057\u3066\u3044\u308b\u304b\u300d\u306e\u5224\u65ad\u3092\u7701\u7565\u3059\u308b\u305f\u3081\u306e\u30b7\u30e7\u30fc\u30c8\u30ab\u30c3\u30c8<\/strong>\u3067\u3057\u304b\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n<p>\u4f59\u8ac7\u3067\u3059\u304c\u300c<strong>JIIMA\u8a8d\u8a3c\u304c\u3042\u308b\u304b\u3089\u7d76\u5bfe\u5927\u4e08\u592b<\/strong>\u300d\u3068\u3082\u8a00\u3048\u307e\u305b\u3093\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\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<p style=\"margin-left: 48px; text-indent: -48px;\"><span style=\"font-size: 12px;\"><span style=\"text-decoration: underline;\">\uff08\u6ce8\uff09\uff11<\/span>\u3000<span style=\"text-decoration: underline;\">\uff2a\uff29\uff29\uff2d\uff21\u8a8d\u8a3c\u3092\u53d7\u3051\u305f\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49\u3067\u3042\u3063\u3066\u3082\u3001\u521d\u671f\u8a2d\u5b9a\u304c\u6a5f\u80fd\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8a2d\u5b9a\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3084\u3001\u8a2d\u5b9a\u5909\u66f4\u306b\u3088\u3063\u3066\u6a5f\u80fd\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u5229\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u7b49\u306e\u30de\u30cb\u30e5\u30a2\u30eb\u7b49\u3067\u6a5f\u80fd\u8981\u4ef6\u3092\u6e80\u305f\u3059\u8a2d\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -12px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"text-decoration: underline;\">\uff12<\/span>\u3000\u307e\u305f\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\u306e\u8981\u4ef6\u306b\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u95a2\u4fc2\u66f8\u985e\u306e\u5099\u4ed8\u3051\u306b\u95a2\u3059\u308b\u4e8b\u9805\u7b49\u3001\u6a5f\u80fd\u306b\u95a2\u3059\u308b\u4e8b\u9805\u4ee5\u5916\u306e\u8981\u4ef6\u3082\u3042\u308a\u3001\u305d\u308c\u3089\u3092\u542b\u3081\u5168\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/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_06.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff18\u5e74\uff17\u6708\uff09\u554f86<\/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\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\u554f55<\/a>\uff5c\u56fd\u7a0e\u5e81\u306b\u3082\u540c\u69d8\u306e\u8a18\u8f09\u3042\u308a<\/span><\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3084\u4e00\u554f\u4e00\u7b54\u3067\u3053\u308c\u3060\u3051JIIMA\u8a8d\u8a3c\u3092\u5f37\u8abf\u3057\u3066\u3044\u308b\u4e00\u65b9\u3001\u300c<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u6700\u5f8c\u306f\u81ea\u5206\u306e\u76ee\u3068\u624b\u3067\u78ba\u8a8d\u3057\u3066\u306d<\/strong><\/span>\u300d\u3068\u8a00\u3063\u3066\u3044\u308b\u308f\u3051\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>\u304a\u308f\u308a\u306b\uff1a\u300c\u6cd5\u306e\u4e0b\u306e\u5e73\u7b49\u300d\u306e\u610f\u5473\u3092\u8003\u3048\u3088\u3046<\/strong><\/span><\/h4>\n<p>\u5148\u307b\u3069\u300c\u6cd5\u306e\u4e0b\u306e\u5e73\u7b49\u300d\u306b\u3064\u3044\u3066\u89e6\u308c\u305f\u306e\u3067\u3001\u6700\u5f8c\u306b\u3053\u306e\u610f\u5473\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u52d9\u306e\u4e16\u754c\u3067\u306f\u3001\u3068\u304d\u3069\u304d\u300c\u6cd5\u306e\u4e0b\u306e\u5e73\u7b49\u300d\u304c\u554f\u308f\u308c\u308b\u5834\u9762\u304c\u3042\u308a\u307e\u3059\u3002\u61b2\u6cd5\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u66f8\u304b\u308c\u3066\u3044\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<p>\u3059\u3079\u3066\u56fd\u6c11\u306f\u3001\u6cd5\u306e\u4e0b\u306b\u5e73\u7b49\u3067\u3042\u3064\u3066\u3001\u4eba\u7a2e\u3001\u4fe1\u6761\u3001\u6027\u5225\u3001\u793e\u4f1a\u7684\u8eab\u5206\u53c8\u306f\u9580\u5730\u306b\u3088\u308a\u3001\u653f\u6cbb\u7684\u3001\u7d4c\u6e08\u7684\u53c8\u306f\u793e\u4f1a\u7684\u95a2\u4fc2\u306b\u304a\u3044\u3066\u3001\u5dee\u5225\u3055\u308c\u306a\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u5f15\u7528\u5143\uff1a<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/321CONSTITUTION\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u56fd\u61b2\u6cd5\u7b2c14\u6761\u7b2c\uff11\u9805<\/a>\uff5ce-gov<\/span><\/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>\u300c\u7279\u5b9a\u306e\u8ab0\u304b\u300d\u3092\u6cd5\u4ee4\u306e\u8981\u4ef6\u306b\u5b9a\u3081\u3001\u305d\u306e\u4eba\u3060\u3051\u306b\u5229\u76ca\u4f9b\u4e0e\u3059\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\u307e\u305b\u3093<\/strong><\/span>\u3002\u4e0d\u5e73\u7b49\u306b\u306a\u308b\u304b\u3089\u3067\u3059\u3002\u305f\u3060\u3001\u7d30\u304b\u3044\u8981\u4ef6\u3092\u5b9a\u3081\u3066\u5b9f\u8cea\u7684\u306b\u7279\u5b9a\u306e\u4eba\u3060\u3051\u304c\u6cd5\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u306f\u8a31\u3055\u308c\u308b\u3082\u306e\u3068\u89e3\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"> \u25cf\u300c\u7279\u5b9a\u306e\u8ab0\u304b\u3001\u306b\u7d50\u679c\u7684\u306b\u8a72\u5f53\u3059\u308b\u300d\u306e\u306f\u8a31\u3055\u308c\u308b<\/span><\/h4>\n<p>\u300c<a title=\"e-gov\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/laws.e-gov.go.jp\/law\/502AC0000000037\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u9ad8\u5ea6\u60c5\u5831\u901a\u4fe1\u6280\u8853\u6d3b\u7528\u30b7\u30b9\u30c6\u30e0\u306e\u958b\u767a\u4f9b\u7d66\u53ca\u3073\u5c0e\u5165\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/a>\u300d\u3068\u3044\u3046\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u65e5\u672c\u306e\u534a\u5c0e\u4f53\u306e\u56fd\u5185\u751f\u7523\u57fa\u76e4\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u306b\u4f5c\u308a\u66ff\u3048\u3089\u308c\u305f\u6cd5\u5f8b\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u6539\u6b63\u5f53\u6642\u306f\u53f0\u6e7e\u306eTSMC\uff08\u53f0\u6e7e\u30bb\u30df\u30b3\u30f3\u30c0\u30af\u30bf\u30fc\u30fb\u30de\u30cb\u30e5\u30d5\u30a1\u30af\u30c1\u30e3\u30ea\u30f3\u30b0\u30fb\u30ab\u30f3\u30d1\u30cb\u30fc\uff09\u3092\u8a98\u81f4\u3057\u88dc\u52a9\u91d1\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u76ee\u7684\u3067\u3057\u305f\u3057\u3001\u5b9f\u969b\u3001<span style=\"text-decoration: underline;\">\u8981\u4ef6\u306b\u4e8b\u5b9f\u4e0a\u5f53\u3066\u306f\u307e\u308b\u306e\u306fTSMC\u3057\u304b\u5b58\u5728\u3057\u307e\u305b\u3093\u3067\u3057\u305f<\/span>\u3002\u3057\u304b\u3057\u73fe\u5728\u306f\u3001\u30a6\u30a8\u30b9\u30bf\u30f3\u30c7\u30b8\u30bf\u30eb\u3084\u30de\u30a4\u30af\u30ed\u30f3\u306a\u3069\u3082\u540c\u6cd5\u3092\u6d3b\u7528\u3057\u3001\u652f\u63f4\u3092\u53d7\u3051\u306a\u304c\u3089\u4e8b\u696d\u6d3b\u52d5\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u4eca\u306e\u65e5\u672c\u306e\u61b2\u6cd5\u3067\u300c\u6cd5\u306e\u4e0b\u306e\u5e73\u7b49\u300d\u304c\u5f37\u304f\u8b33\u308f\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001<span style=\"background: linear-gradient(transparent 60%, #ffff99 60%);\"><strong>\u7279\u5b9a\u306e\u81ea\u7136\u4eba\u3084\u6c11\u9593\u56e3\u4f53\u304c\u6cd5\u4ee4\u306b\u660e\u78ba\u306b\u8981\u4ef6\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u308b\u3053\u3068\u306f\u3001\u3042\u3063\u3066\u306f\u306a\u3089\u306a\u3044\u3053\u3068<\/strong><\/span>\u3067\u3059\u3002\u3053\u3046\u8003\u3048\u308b\u3068\u300cJIIMA\u8a8d\u8a3c\u3092\u53d7\u3051\u305f\u30bd\u30d5\u30c8\u3067\u306a\u3051\u308c\u3070\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3084\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3057\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u306a\u3093\u3066\u53d7\u3051\u3089\u308c\u306a\u3044\u300d\u3068\u3044\u3046\u8a8d\u8b58\u306f\u3001<span style=\"color: #b22222;\"><strong>\u6b63\u3057\u304f\u306a\u3044<\/strong><\/span>\u3068\u8a00\u3048\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306f\u7d0d\u7a0e\u8005\u306b\u8aa4\u8a8d\u3055\u305b\u306a\u3044\u3088\u3046\u306a\u8868\u73fe\u3092\u5de5\u592b\u3059\u3079\u304d\u306a\u306e\u3067\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\u306f10\/15\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u524d\u56de\u306b\u5f15\u304d\u7d9a\u304d\u4eca\u56de\u3082\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u304c\u30c6\u30fc\u30de\u3067\u3059\u3002\u4eca\u56de\u306f\u300cJIIMA\u8a8d\u8a3c\u300d\u3092\u65ac\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966475\u4e07\u5186\u3067\u3082\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3067\u3082\u3001\u591a\u304f\u306e\u89e3\u8aac\u306f\u300cJIIMA\u8a8d\u8a3c\u306e\u3042\u308b\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u306d\u300d\u3068\u8a00\u3044\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u672c\u5f53\u306bJIIMA\u8a8d\u8a3c\u306f\u5fc5\u9808\u3067\u3057\u3087\u3046\u304b\u30fb\u30fb\u30fb\uff1f\u3000\u4eca\u56de\u306fJIIMA\u8a8d\u8a3c\u306f\u672c\u5f53\u306b\u5fc5\u9808\u306a\u306e\u304b\u3001\u305d\u3057\u3066\u3082\u3057\u5fc5\u9808\u3068\u3057\u305f\u5834\u5408\u306e\u554f\u984c\u70b9\u306b\u3064\u3044\u3066\u89e3\u660e\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[173,174],"tags":[511,603,123,377,628,437,338],"backnumber":[2476],"series":[2472],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-24 11:40:21","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273764"}],"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=273764"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273764\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273764"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273764"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273764"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273764"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273764"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}