{"id":274181,"date":"2026-10-30T11:50:23","date_gmt":"2026-10-30T02:50:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=274181"},"modified":"2026-10-30T11:45:46","modified_gmt":"2026-10-30T02:45:46","slug":"corporation-report-224","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-224\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u7f8e\u8853\u54c1\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u5224\u5b9a\u306e\u898b\u76f4\u3057\u306b\u5411\u3051\u30d1\u30d6\u30b3\u30e1\uff5e\u53d6\u5f97\u4fa1\u984d\u57fa\u6e96\u3092\uff11\u70b9100\u4e07\u5186\u304b\u3089200\u4e07\u5186\u3078\u5f15\u4e0a\u3052\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u7f8e\u8853\u54c1\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u5224\u5b9a\u306e\u898b\u76f4\u3057\u306b\u5411\u3051\u30d1\u30d6\u30b3\u30e1<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u53d6\u5f97\u4fa1\u984d\u57fa\u6e96\u3092\uff11\u70b9100\u4e07\u5186\u304b\u3089200\u4e07\u5186\u3078\u5f15\u4e0a\u3052\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u300110\u670830\u65e5\u3001\u300c<a title=\"e-GOV\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/pcm\/download?seqNo=0000323096\" target=\"_blank\" rel=\"noopener\">\u300e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300f\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u307b\u304b\uff11\u4ef6\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09<\/a>\u300d\u3092\u516c\u8868\u3057\u3001\u610f\u898b\u52df\u96c6\u3092\u958b\u59cb\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff17\uff0d\uff11\uff0d\uff11<\/a>\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/04.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff12\uff0d14<\/a>\u304c\u5b9a\u3081\u308b\u7f8e\u8853\u54c1\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u3001\u53d6\u5f97\u4fa1\u984d\u306e\u91d1\u984d\u57fa\u6e96\u3092\uff11\u70b9100\u4e07\u5186\u304b\u3089\uff11\u70b9200\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u308b\u5185\u5bb9\u3067\u3001\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3092\u3059\u308b\u7f8e\u8853\u54c1\u7b49\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\uff08\u610f\u898b\u306e\u52df\u96c6\u671f\u9593\u306f11\u670828\u65e5\uff08\u571f\uff09\u307e\u3067\uff09\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011 e-Gov\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30e1\u30f3\u30c8<br \/>\n\u300c<a title=\"e-GOV\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/pcm\/detail?CLASSNAME=PCMMSTDETAIL&amp;id=410080069&amp;Mode=0\" target=\"_blank\" rel=\"noopener\">\u300e\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300f\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u307b\u304b\uff11\u4ef6\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u306b\u5bfe\u3059\u308b\u610f\u898b\u516c\u52df\u624b\u7d9a\u306e\u5b9f\u65bd\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u73fe\u884c\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u300c\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u306e\u6e1b\u5c11\u3057\u306a\u3044\u3082\u306e\u300d\u306f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u304b\u3089\u9664\u304b\u308c\u308b\uff08\u6cd5\u4ee413\u3001\u6240\u4ee4\uff16\uff09\u3002\u305f\u3060\u3001\u7f8e\u8853\u54c1\u7b49\uff08\u7d75\u753b\u3084\u5f6b\u523b\u7b49\u306e\u7f8e\u8853\u54c1\u306e\u307b\u304b\u5de5\u82b8\u54c1\u306a\u3069\u304c\u8a72\u5f53\u3059\u308b\uff09\u304c\u3053\u308c\u306b\u5f53\u305f\u308b\u304b\u3092\u500b\u5225\u306b\u5224\u65ad\u3059\u308b\u3053\u3068\u306f\u5b9f\u52d9\u4e0a\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff17\uff0d\uff11\uff0d\uff11<\/a>\u306f\u4e00\u7a2e\u306e\u5f62\u5f0f\u57fa\u6e96\u3068\u3057\u3066\u3001\u6b21\u306e\u7f8e\u8853\u54c1\u7b49\u3092\u300c\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u306e\u6e1b\u5c11\u3057\u306a\u3044\u8cc7\u7523\u300d\u3068\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u53e4\u7f8e\u8853\u54c1\u3001\u53e4\u6587\u66f8\u3001\u51fa\u571f\u54c1\u3001\u907a\u7269\u7b49\u306e\u3088\u3046\u306b\u6b74\u53f2\u7684\u4fa1\u5024\u53c8\u306f\u5e0c\u5c11\u4fa1\u5024\u3092\u6709\u3057\u3001\u4ee3\u66ff\u6027\u306e\u306a\u3044\u3082\u306e<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span><\/strong>\u3000<strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u4ee5\u5916\u306e\u7f8e\u8853\u54c1\u7b49\u3067\u3001\u53d6\u5f97\u4fa1\u984d\u304c<span style=\"text-decoration: underline;\">\uff11\u70b9100\u4e07\u5186\u4ee5\u4e0a<\/span>\u3067\u3042\u308b\u3082\u306e\uff08\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u3092\u9664\u304f\uff09<\/p>\n<\/div>\n<p>\u4e00\u65b9\u3001\u53d6\u5f97\u4fa1\u984d\u304c\uff11\u70b9100\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3082\u306e\uff08\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u3092\u9664\u304f\uff09\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\uff08\u540c\u901a\u9054\uff08\u6ce8\uff09\uff12\uff09\u3002<\/p>\n<p>\u3053\u306e100\u4e07\u5186\u57fa\u6e96\u306f\u3001\u5e73\u621026\u5e74\u306e\u901a\u9054\u6539\u6b63\u3067\u3001\u305d\u308c\u307e\u3067\u306e\uff11\u70b920\u4e07\u5186\uff08\u7d75\u753b\u306b\u3042\u3063\u3066\u306f\u53f7\uff12\u4e07\u5186\uff09\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u610f\u898b\u516c\u52df\u8981\u9818\u306b\u3088\u308c\u3070\u3001\u8a55\u4fa1\u306e\u78ba\u7acb\u3055\u308c\u3066\u3044\u306a\u3044\u65b0\u92ed\u4f5c\u5bb6\u306e\u30c7\u30d3\u30e5\u30fc\u4f5c\u304c\uff11\u70b960\u4e07\u5186\u304b\u308980\u4e07\u5186\u307e\u3067\u306e\u4fa1\u683c\u3067\u53d6\u5f15\u3055\u308c\u308b\u5b9f\u614b\u3084\u3001\u5e02\u5834\u3067\u4e00\u5b9a\u306e\u8a55\u4fa1\u3092\u5f97\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f5c\u8005\u304b\u3069\u3046\u304b\u306f\u4e00\u822c\u306b\u4f5c\u54c1\u306e\u4fa1\u683c\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u8a55\u4fa1\u3067\u304d\u308b\u3068\u3059\u308b\u5c02\u9580\u5bb6\u306e\u610f\u898b\u7b49\u3092\u8e0f\u307e\u3048\u3001\u91d1\u984d\u7684\u91cd\u8981\u6027\u3082\u8003\u616e\u3057\u3066\u8a2d\u5b9a\u3055\u308c\u305f\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u898b\u76f4\u3057\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u4eca\u822c\u3001\u56fd\u7a0e\u5e81\u306f\u6587\u5316\u5e81\u304b\u3089\u3001\u7f8e\u8853\u54c1\u7b49\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u95a2\u3059\u308b\u8abf\u67fb\u30c7\u30fc\u30bf\uff08\u65b0\u92ed\u4f5c\u5bb6\u306e\u4f5c\u54c1\u306e\u53d6\u5f15\u4fa1\u683c\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\u53ca\u3073\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u767e\u8ca8\u5e97\u3067\u306e\u58f2\u4e0a\u4f5c\u54c1\u6570\u306b\u95a2\u3059\u308b\u30c7\u30fc\u30bf\uff09\u30fb\u5206\u6790\u7d50\u679c\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u91d1\u984d\u57fa\u6e96\u3092200\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u308b\u65e8\u306e\u8981\u671b\u3092\u53d7\u3051\u305f\u3002\u56fd\u7a0e\u5e81\u304c\u3053\u306e\u8981\u671b\u3092\u691c\u8a0e\u3057\u305f\u7d50\u679c\u3001\u73fe\u884c\u306e\u91d1\u984d\u57fa\u6e96\u306f\u305d\u306e\u53d6\u5f15\u306e\u5b9f\u614b\u3068\u4e56\u96e2\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u305f\u305f\u3081\u3001\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u6539\u6b63\u6848\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u6539\u6b63\u6848\u306e\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 600px; width: 100%; border-collapse: collapse; border: 1px solid #333; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif; font-size: 15px;\">\n<thead>\n<tr>\n<th style=\"background-color: #ead1ec; border: 1px solid #333333; padding: 10px; text-align: center; font-weight: normal; vertical-align: middle; width: 44%;\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"background-color: #ead1ec; border: 1px solid #333333; padding: 10px; text-align: center; font-weight: normal; vertical-align: middle; width: 28%;\"><strong>\u73fe\u884c<\/strong><\/th>\n<th style=\"background-color: #ead1ec; border: 1px solid #333333; padding: 10px; text-align: center; font-weight: normal; vertical-align: middle; width: 28%;\"><strong>\u6539\u6b63\u6848<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6; width: 44.1822%;\"><strong>\u6cd5\u57fa\u901a\uff17\uff0d\uff11\uff0d\uff11\uff08\uff12\uff09<\/strong><br \/>\n\uff08\u6e1b\u4fa1\u3057\u306a\u3044\u8cc7\u7523\u3068\u53d6\u308a\u6271\u3046\u3082\u306e\uff09<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6; width: 28.6868%;\">\u53d6\u5f97\u4fa1\u984d\u304c<br \/>\n\uff11\u70b9 <span style=\"text-decoration: underline;\">100 \u4e07\u5186<\/span>\u4ee5\u4e0a<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6; width: 27.131%;\">\u53d6\u5f97\u4fa1\u984d\u304c<br \/>\n\uff11\u70b9 <span style=\"text-decoration: underline;\">200 \u4e07\u5186<\/span>\u4ee5\u4e0a<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6; width: 44.1822%;\"><strong>\u540c\uff08\u6ce8\uff09\uff12<\/strong><br \/>\n\uff08\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u3046\u3082\u306e\uff09<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6; width: 28.6868%;\">\u53d6\u5f97\u4fa1\u984d\u304c<br \/>\n\uff11\u70b9 <span style=\"text-decoration: underline;\">100 \u4e07\u5186<\/span>\u672a\u6e80<\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333333; padding: 10px; text-align: left; vertical-align: middle; line-height: 1.6; width: 27.131%;\">\u53d6\u5f97\u4fa1\u984d\u304c<br \/>\n\uff11\u70b9 <span style=\"text-decoration: underline;\">200 \u4e07\u5186<\/span>\u672a\u6e80<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u6cd5\u57fa\u901a\uff17\uff0d\uff11\uff0d\uff11\uff08\uff11\uff09\uff08\u6b74\u53f2\u7684\u4fa1\u5024\u53c8\u306f\u5e0c\u5c11\u4fa1\u5024\u3092\u6709\u3057\u4ee3\u66ff\u6027\u306e\u306a\u3044\u3082\u306e\uff09\u53ca\u3073\uff08\u6ce8\uff09\uff11\uff08\u6642\u306e\u7d4c\u904e\u306b\u3088\u308a\u305d\u306e\u4fa1\u5024\u304c\u6e1b\u5c11\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e\u306e\u4f8b\u793a\uff09\u306f\u5909\u66f4\u3055\u308c\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u6240\u57fa\u901a\uff12\uff0d14\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306b\u6539\u6b63\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u9069\u7528\u6642\u671f\u3068\u7d4c\u904e\u7684\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u53d6\u6271\u3044\u306f\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3092\u3059\u308b\u7f8e\u8853\u54c1\u7b49\u306b\u9069\u7528\u3055\u308c\u3001\u540c\u65e5\u524d\u306b\u53d6\u5f97\u3092\u3057\u305f\u7f8e\u8853\u54c1\u7b49\u306f\u5f93\u524d\u306e\u4f8b\u306b\u3088\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u4eba\u304c\u540c\u65e5\u524d\u306b\u53d6\u5f97\u3092\u3057\u305f\u7f8e\u8853\u54c1\u7b49\u306e\u3046\u3061\u3001\u6539\u6b63\u5f8c\u306e\u6cd5\u57fa\u901a\uff17\uff0d\uff11\uff0d\uff11\u306b\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\u3082\u306e\uff08\u53d6\u5f97\u4fa1\u984d\u304c\uff11\u70b9100\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u306b\u9650\u308b\uff09\u3067\u3001\u540c\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\uff08\u4ee5\u4e0b\u300c\u9069\u7528\u521d\u5e74\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3044\u3066\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u3082\u306e\u306f\u3001\u9069\u7528\u521d\u5e74\u5ea6\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u6cd531\u6761\u305d\u306e\u4ed6\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u4e0a\u3001\u5f53\u8a72\u7f8e\u8853\u54c1\u7b49\u306f\u9069\u7528\u521d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306b\u53d6\u5f97\u3092\u3057\u305f\u3082\u306e\u3068\u3055\u308c\u3001\u9069\u7528\u521d\u5e74\u5ea6\u4e2d\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3092\u9664\u304d\u3001\u540c\u65e5\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u500b\u4eba\u3082\u540c\u69d8\u306b\u3001\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u306b\u6709\u3059\u308b\u7f8e\u8853\u54c1\u7b49\u3067\u3001\u6539\u6b63\u5f8c\u306e\u6240\u57fa\u901a\uff12\uff0d14\u306b\u3088\u308a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u308f\u308c\u308b\u3082\u306e\uff08\u53d6\u5f97\u4fa1\u984d\u304c\uff11\u70b9100\u4e07\u5186\u4ee5\u4e0a\u306e\u3082\u306e\u306b\u9650\u308b\uff09\u306f\u3001\u540c\u65e5\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd549\u6761\u305d\u306e\u4ed6\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u4e0a\u3001\u540c\u65e5\u306b\u53d6\u5f97\u3092\u3057\u3001\u304b\u3064\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25c6\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u898b\u76f4\u3057\u3067\u53d6\u6271\u3044\u304c\u5909\u308f\u308b\u306e\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_01_01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff17\uff0d\uff11\uff0d\uff11\uff08\uff11\uff09<\/a>\u306b\u8a72\u5f53\u3057\u306a\u3044\u53d6\u5f97\u4fa1\u984d\uff11\u70b9100\u4e07\u5186\u4ee5\u4e0a200\u4e07\u5186\u672a\u6e80\u306e\u7f8e\u8853\u54c1\u7b49\u3067\u3042\u308b\u3002\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3092\u3059\u308b\u3082\u306e\u306f\u539f\u5247\u3068\u3057\u3066\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u306a\u308b\u4e00\u65b9\u3001\u540c\u65e5\u524d\u306b\u53d6\u5f97\u3092\u3057\u305f\u3082\u306e\u306f\u3001\u7d4c\u904e\u7684\u53d6\u6271\u3044\u3092\u9069\u7528\u3057\u306a\u3044\u9650\u308a\u3001\u5f93\u524d\u3069\u304a\u308a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002\u7d4c\u904e\u7684\u53d6\u6271\u3044\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3068\u53d6\u308a\u6271\u3046\u3082\u306e\u3068\u3059\u308b\u5834\u5408\u306b\u300c\u3053\u308c\u3092\u8a8d\u3081\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4ef6\u306f\u610f\u898b\u516c\u52df\u624b\u7d9a\u4e2d\u306e\u6848\u3067\u3042\u308a\u3001\u4eca\u5f8c\u516c\u8868\u3055\u308c\u308b\u6539\u6b63\u901a\u9054\u306e\u5185\u5bb9\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/p>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u66f8\u753b\u9aa8\u3068\u3046\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u6271\u3044\u306e\u5909\u66f4\u306b\u5411\u3051\u30d1\u30d6\u30b3\u30e1\uff5e\u6e1b\u4fa1\u3057\u306a\u3044\u7f8e\u8853\u54c1\u7b49\u306e\u7bc4\u56f2\u3092\u53d6\u5f97\u4fa1\u984d\u57fa\u6e9620\u4e07\u5186\u304b\u3089100\u4e07\u5186\u3078\u5f15\u4e0a\u3052\u306b\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-35\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u66f8\u753b\u9aa8\u3068\u3046\u7b49\u306e\u6e1b\u4fa1\u511f\u5374\u306e\u53d6\u6271\u3044\u306e\u5909\u66f4\u306b\u5411\u3051\u30d1\u30d6\u30b3\u30e1\u301c\u6e1b\u4fa1\u3057\u306a\u3044\u7f8e\u8853\u54c1\u7b49\u306e\u7bc4\u56f2\u3092\u53d6\u5f97\u4fa1\u984d\u57fa\u6e9620\u4e07\u5186\u304b\u3089100\u4e07\u5186\u3078\u5f15\u4e0a\u3052\u306b\uff08Profession Journal\u7de8\u96c6\u90e8\uff09<\/a><\/li>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u7f8e\u8853\u54c1\u7b49\u306b\u3064\u3044\u3066\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u6539\u6b63\u901a\u9054\u3092\u767a\u51fa\uff5e\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u904e\u53bb\u306b\u53d6\u5f97\u3057\u305f20\u4e07\u5186\u4ee5\u4e0a100\u4e07\u5186\u672a\u6e80\u306e\u7f8e\u8853\u54c1\u7b49\u306e\u511f\u5374\u304c\u53ef\u80fd\u306b\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-36\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u7f8e\u8853\u54c1\u7b49\u306b\u3064\u3044\u3066\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u6539\u6b63\u901a\u9054\u3092\u767a\u51fa\u301c\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u904e\u53bb\u306b\u53d6\u5f97\u3057\u305f20\u4e07\u5186\u4ee5\u4e0a100\u4e07\u5186\u672a\u6e80\u306e\u7f8e\u8853\u54c1\u7b49\u306e\u511f\u5374\u304c\u53ef\u80fd\u306b\uff08Profession Journal\u7de8\u96c6\u90e8\uff09<\/a><\/li>\n<\/ul>\n<\/div><\/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        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