{"id":28805,"date":"2013-11-07T10:16:49","date_gmt":"2013-11-07T01:16:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=28805"},"modified":"2014-02-10T20:15:52","modified_gmt":"2014-02-10T11:15:52","slug":"corporation-article-131","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-131\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0943\u3015\u3000\u5171\u540c\u518d\u7de8\u30fb\u8907\u6570\u518d\u7de8\u306b\u304a\u3051\u308b\u9069\u683c\u5224\u5b9a"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0943\u3015<\/h5>\n<h4 style=\"text-align: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#E9967A;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u3000\u8aac<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u7d44\u7e54\u518d\u7de8\u6210\u306e\u500b\u6570\u3068\u9806\u5e8f<\/strong><\/h4>\n<p>\u5171\u540c\u3067\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u884c\u70ba\u3067\u3042\u308b\u5171\u540c\u65b0\u8a2d\u5206\u5272\uff08\u4f1a762\u2461\uff09\u3068\u5171\u540c\u682a\u5f0f\u79fb\u8ee2\uff08\u4f1a772\u2461\uff09\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3002\u4f1a\u793e\uff11\u793e\u3092\u8a2d\u7acb\u3059\u308b\u306e\u306b\u3001\u8907\u6570\u306e\u8a2d\u7acb\u884c\u70ba\u3092\u60f3\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u300c\u5171\u540c\u300d\u3067\uff11\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u308b\u3082\u306e\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\uff30\u793e\u304c\uff21\u793e\u3068\uff22\u793e\u3092\u5438\u53ce\u3059\u308b\u5408\u4f75\u306f\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u3068\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u306e\uff12\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u8003\u3048\u308b\u3002\uff38\u793e\u3068\uff39\u793e\u304c\uff3a\u793e\u306b\u5171\u540c\u3067\u5438\u53ce\u5206\u5272\u3059\u308b\u5834\u5408\u3082\u540c\u69d8\u306b\u3001\uff38\uff3a\u9593\u306e\u5438\u53ce\u5206\u5272\u3068\uff39\uff3a\u9593\u306e\u5438\u53ce\u5206\u5272\u306e\uff12\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u305f\u3082\u306e\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u5438\u53ce\u5408\u4f75\u306f\u3001\u6d88\u6ec5\u4f1a\u793e\u304c\u5b58\u7d9a\u4f1a\u793e\u306b\u6d88\u6ec5\u4f1a\u793e\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5168\u90e8\u3092\u627f\u7d99<span style=\"text-decoration: underline;\">\u3055\u305b\u308b<\/span>\u884c\u70ba\u3067\u3042\u308a\uff08\u4f1a2\u4e8c\u5341\u4e03\uff09\u3001\u5438\u53ce\u5206\u5272\u306f\u3001\u5206\u5272\u4f1a\u793e\u304c\u5206\u5272\u627f\u7d99\u4f1a\u793e\u306b\u5206\u5272\u4f1a\u793e\u306e\u6a29\u5229\u7fa9\u52d9\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u627f\u7d99<span style=\"text-decoration: underline;\">\u3055\u305b\u308b<\/span>\u884c\u70ba\u3067\u3042\u308b\u3053\u3068\u304b\u3089\uff08\u4f1a2\u4e8c\u5341\u4e5d\uff09\u3001\u6d88\u6ec5\u4f1a\u793e\u30fb\u5206\u5272\u4f1a\u793e\u306e\u6570\u3060\u3051\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u308b\u3082\u306e\u3068\u6574\u7406\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #c0c0c0;\">\u25c6\u3000\u3000\u3000\u3000\u25c6\u3000\u3000\u3000\u3000\u25c6<\/span><\/p>\n<p>\uff11\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u5834\u5408\u306b\u306f\u9806\u5e8f\u306f\u554f\u984c\u3068\u306a\u3089\u306a\u3044\u304c\u3001\uff12\u500b\u4ee5\u4e0a\u306e\u7d44\u7e54\u518d\u7de8\u6210\u306e\u52b9\u529b\u304c\u540c\u65e5\u306b\u751f\u3058\u308b\u5834\u5408\u306b\u306f\u9806\u5e8f\u304c\u554f\u984c\u3068\u306a\u308b\u3002<\/p>\n<p>\uff30\u793e\u304c\uff21\u793e\u3068\uff22\u793e\u3092\u5438\u53ce\u3059\u308b\u5408\u4f75\uff08\u4f1a\u793e\u6cd5\u306e\u5b9a\u7fa9\u306b\u6cbf\u3048\u3070\u3001\u300c\uff21\u793e\u3092\uff30\u793e\u306b\u5438\u53ce\u3055\u305b\u308b\u5408\u4f75\u300d\u3068\u300c\uff22\u793e\u3092\uff30\u793e\u306b\u5438\u53ce\u3055\u305b\u308b\u5408\u4f75\u300d\uff09\u306b\u304a\u3044\u3066\u3001\u7d44\u7e54\u518d\u7de8\u5951\u7d04\u3067\u9806\u5e8f\u3092\u4ed8\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u3068\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u306e\u52b9\u529b\u304c\u540c\u6642\u306b\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7d44\u7e54\u518d\u7de8\u5951\u7d04\u306b\u3066\u3001\u300c\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\uff08\u7b2c\uff11\u5408\u4f75\uff09\u306e\u52b9\u529b\u767a\u751f\u3092\u505c\u6b62\u6761\u4ef6\u3068\u3057\u3066\u3001\u7b2c\uff11\u5408\u4f75\u306e\u52b9\u529b\u767a\u751f\u76f4\u5f8c\u306b\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u306e\u52b9\u529b\u304c\u751f\u3058\u308b\u300d\u3068\u9806\u5e8f\u3092\u4ed8\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u3067\u306f\u3001\u3054\u8cea\u554f\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u7d44\u7e54\u518d\u7de8\u5951\u7d04\u3067\u9806\u5e8f\u3092\u4ed8\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u9806\u5e8f\u3067\u52b9\u529b\u304c\u751f\u3058\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\uff14\u6708\uff11\u65e5\u306e\u52b9\u529b\u767a\u751f\u3092\u610f\u56f3\u3057\u305f\u5834\u5408\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u3068\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u306f\uff14\u6708\uff11\u65e5\u306e\u5348\u524d\uff10\u6642\uff10\u5206\u306b\u540c\u6642\u306b\u52b9\u529b\u304c\u751f\u3058\u308b\u306e\u306b\u5bfe\u3057\u3001\uff33\u793e\u3092\u65b0\u8a2d\u3059\u308b\u5206\u793e\u578b\u5206\u5272\u306f\uff14\u6708\uff11\u65e5\u306e\u767b\u8a18\u7533\u8acb\u304c\u53d7\u7406\u3055\u308c\u305f\u6642\u523b\uff08\u4f8b\u3048\u3070\u3001\u5348\u524d10\u6642\uff09\u306b\u52b9\u529b\u304c\u751f\u3058\u308b\u3002\u3064\u307e\u308a\u3001\u4e09\u793e\u5408\u4f75\u304c\u5148\u3067\u3001\u65b0\u8a2d\u5206\u5272\u304c\u5f8c\u3068\u3044\u3046\u9806\u5e8f\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e09\u793e\u5408\u4f75\u306e\u524d\u306b\u65b0\u8a2d\u5206\u5272\u306e\u52b9\u529b\u3092\u751f\u3058\u3055\u305b\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u5408\u4f75\u5951\u7d04\u66f8\u306b\u304a\u3044\u3066\u300c\u65b0\u8a2d\u5206\u5272\u306e\u52b9\u529b\u767a\u751f\u3092\u505c\u6b62\u6761\u4ef6\u3068\u3057\u3066\u3001\u65b0\u8a2d\u5206\u5272\u306e\u52b9\u529b\u767a\u751f\u76f4\u5f8c\u306b\u4e09\u793e\u5408\u4f75\u306e\u52b9\u529b\u304c\u751f\u3058\u308b\u300d\u3068\u3044\u3046\u8da3\u65e8\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u5171\u540c\u518d\u7de8\u30fb\u8907\u6570\u518d\u7de8\u306b\u304a\u3051\u308b\u9069\u683c\u5224\u5b9a<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3066\u3001\u5e73\u621021\u5e74\uff11\u670827\u65e5\u4ed8\u3051\u3067\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/bunshokaito\/hojin\/090130\/01.htm\" target=\"_blank\">\u4e09\u793e\u5408\u4f75\u306b\u304a\u3051\u308b\u9069\u683c\u5224\u5b9a\u306b\u3064\u3044\u3066\uff08\u7167\u4f1a\uff09<\/a>\u300d\u3068\u3044\u3046\u6587\u66f8\u56de\u7b54\u4e8b\u4f8b\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u5171\u540c\u518d\u7de8\u30fb\u8907\u6570\u518d\u7de8\u306b\u304a\u3051\u308b\u9069\u683c\u5224\u5b9a\u3092\u884c\u3046\u306b\u5f53\u305f\u3063\u3066\u3001\u6b21\u306e\uff12\u3064\u306e\u6307\u91dd\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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3px;\">\uff08\uff12\uff09\u3000\u4e09\u793e\u5408\u4f75\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u4e09\u793e\u5408\u4f75\u306b\u4fc2\u308b\u500b\u3005\u306e\u5408\u4f75\u306b\u9806\u5e8f\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u305d\u306e\u9806\u5e8f\u306b\u5f93\u3063\u3066\u500b\u3005\u306e\u5408\u4f75\u306b\u5bfe\u3059\u308b\u9069\u683c\u5224\u5b9a\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p>\uff30\u793e\u304c\uff21\u793e\u3068\uff22\u793e\u3092\u5438\u53ce\u3059\u308b\u4e09\u793e\u5408\u4f75\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u9806\u5e8f\u3092\u4ed8\u3055\u306a\u3051\u308c\u3070\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u3068\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u9069\u683c\u5224\u5b9a\u3092\u884c\u3046\u306e\u306b\u5bfe\u3057\u3001\u300c\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\uff08\u7b2c\uff11\u5408\u4f75\uff09\u306e\u52b9\u529b\u767a\u751f\u3092\u505c\u6b62\u6761\u4ef6\u3068\u3057\u3066\u3001\u7b2c\uff11\u5408\u4f75\u306e\u52b9\u529b\u767a\u751f\u76f4\u5f8c\u306b\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u306e\u52b9\u529b\u304c\u751f\u3058\u308b\u300d\u3068\u9806\u5e8f\u3092\u4ed8\u3057\u305f\u5834\u5408\u306b\u306f\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u306b\u3064\u3044\u3066\u9069\u683c\u5224\u5b9a\u3092\u884c\u3044\u3001\u6b21\u306b\u3001<span style=\"text-decoration: underline;\">\uff21\u793e\u3092\u5408\u4f75\u3057\u305f\u5f8c\u306e\uff30\u793e<\/span>\u3068\uff22\u793e\u3068\u306e\u9593\u306e\u5438\u53ce\u5408\u4f75\u306b\u3064\u3044\u3066\u9069\u683c\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u9806\u5e8f\u3092\u4ed8\u3059\u304b\u5426\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u4e09\u793e\u5408\u4f75\u3067\u306f\uff12\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001\uff12\u3064\u306e\u9069\u683c\u5224\u5b9a\u304c\u884c\u308f\u308c\u3001\uff11\u3064\u306e\u5438\u53ce\u5408\u4f75\u304c\u9069\u683c\u5408\u4f75\u3067\u3001\u4ed6\u306e\u5438\u53ce\u5408\u4f75\u304c\u975e\u9069\u683c\u5408\u4f75\u306a\u3089\u3001\u305d\u306e\u3088\u3046\u306b\u9069\u683c\u5408\u4f75\u3068\u975e\u9069\u683c\u5408\u4f75\u3068\u3057\u3066\u500b\u3005\u306e\u5408\u4f75\u3092\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #c0c0c0;\">\u25c6\u3000\u3000\u3000\u3000\u25c6\u3000\u3000\u3000\u3000\u25c6<\/span><\/p>\n<p>\u4e00\u65b9\u3001\uff13\u793e\uff08\uff21\u793e\u30fb\uff22\u793e\u30fb\uff23\u793e\u304c\u5171\u540c\u3067\uff30\u793e\u3092\u8a2d\u7acb\uff09\u3067\u884c\u3046\u5171\u540c\u65b0\u8a2d\u5206\u5272\u30fb\u5171\u540c\u682a\u5f0f\u79fb\u8ee2\u306e\u5834\u5408\u306b\u306f\u3001\uff11\u500b\u306e\u7d44\u7e54\u518d\u7de8\u6210\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3089\u3001\u9069\u683c\u5224\u5b9a\u3082\uff11\u3064\u306b\u306a\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u9069\u683c\u3067\u306f\u3001\uff21\u793e\u3068\uff22\u793e\u3001\uff21\u793e\u3068\uff23\u793e\u3001\uff22\u793e\u3068\uff23\u793e\u306e\u305d\u308c\u305e\u308c\u3067\u9069\u683c\u5224\u5b9a\u3092\u3057\u3001\uff11\u7d44\u3067\u3082\u9069\u683c\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u3001\u5168\u4f53\u3092\u975e\u9069\u683c\u518d\u7de8\u6210\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u6cd5\u6cd52\u5341\u4e8c\u306e\u5341\u4e00 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style=\"text-decoration: underline;\">\uff22\u793e\u3092\u5408\u4f75\u3057\u305f\u5f8c\u306e\uff21\u793e<\/span>\u3068\u306e\u9593\u306e\u5438\u53ce\u5408\u4f75\uff09\u3092\u7b2c\uff12\u5408\u4f75\u3068\u3059\u308b\u304b\u3001\u53c8\u306f\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u3092\u7b2c\uff11\u5408\u4f75\u3068\u3057\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\uff08<span style=\"text-decoration: underline;\">\uff21\u793e\u3092\u5408\u4f75\u3057\u305f\u5f8c\u306e\uff30\u793e<\/span>\u3068\uff22\u793e\u3068\u306e\u9593\u306e\u5438\u53ce\u5408\u4f75\uff09\u3092\u7b2c\uff12\u5408\u4f75\u3068\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3068\u601d\u308f\u308c\u308b\u3002\uff22\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u3068\u3059\u308b\u5408\u4f75\u304c\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u4e0b\u306e\u5408\u4f75\u3068\u306a\u308b\u305f\u3081\u9069\u683c\u8981\u4ef6\u3082\u6e80\u305f\u3057\u3084\u3059\u304f\u3001\u304b\u3064\u3001\u7121\u5bfe\u4fa1\u5408\u4f75\u306b\u306a\u308b\u305f\u3081\u5408\u4f75\u6bd4\u7387\u306e\u7b97\u5b9a\u3082\u4e0d\u8981\u3068\u306a\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u3067\u3082\u3042\u3048\u3066\u3001\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u3092\u7b2c\uff11\u5408\u4f75\u3068\u3057\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\uff08<span style=\"text-decoration: underline;\">\uff22\u793e\u3092\u5408\u4f75\u3057\u305f\u5f8c\u306e\uff30\u793e<\/span>\u3068\uff21\u793e\u3068\u306e\u9593\u306e\u5438\u53ce\u5408\u4f75\uff09\u3092\u7b2c\uff12\u5408\u4f75\u3068\u3057\u305f\u5834\u5408\u3001\u7b2c\uff11\u5408\u4f75\u30fb\u7b2c\uff12\u5408\u4f75\u5171\u306b\u5408\u4f75\u6bd4\u7387\u306e\u7b97\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u7b2c\uff11\u5408\u4f75\u306b\u3088\u308a\uff21\u793e\u306b\u4ea4\u4ed8\u3055\u308c\u305f\uff30\u793e\u682a\u5f0f\u304c\u7b2c\uff12\u5408\u4f75\u3067\uff30\u793e\u306e\u81ea\u5df1\u682a\u5f0f\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3002\u3055\u3089\u306b\u3001\u7b2c\uff11\u5408\u4f75\u30fb\u7b2c\uff12\u5408\u4f75\u5171\u306b\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u9650\u308a\u9069\u683c\u5408\u4f75\u306b\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u9806\u5e8f\u3067\u4e09\u793e\u5408\u4f75\u3092\u884c\u3046\u7406\u7531\u304c\u3001\uff30\uff21\u9593\u306e\u5438\u53ce\u5408\u4f75\u306b\u304a\u3044\u3066\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u3001\uff30\uff22\u9593\u306e\u5438\u53ce\u5408\u4f75\u3092\u7b2c\uff11\u5408\u4f75\u3068\u305b\u3056\u308b\u3092\u5f97\u306a\u304b\u3063\u305f\u304b\u3089\u3068\u3044\u3046\u3053\u3068\u306e\u307f\u3067\u3042\u308c\u3070\u3001\u884c\u70ba\u8a08\u7b97\u5426\u8a8d\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/bunshokaito\/hojin\/090130\/01.htm\" target=\"_blank\">\u4e09\u793e\u5408\u4f75\u306b\u304a\u3051\u308b\u9069\u683c\u5224\u5b9a\u306b\u3064\u3044\u3066\uff08\u7167\u4f1a\uff09<\/a>\u300d<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u4f1a762\u2461\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5\u7b2c762\u6761\u7b2c2\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\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>\u5f53\u793e\uff08\uff30\u793e\uff09\u306f\u3001\u5206\u793e\u578b\u5206\u5272\u306b\u3088\u308a\u5b8c\u5168\u5b50\u4f1a\u793e\uff08\uff33\u793e\uff09\u3092\u65b0\u8a2d\u3057\u3001\u540c\u65e5\u306b\u3001\uff21\u793e\u3068\uff22\u793e\u3092\u5408\u4f75\u306b\u3088\u308a\u5438\u53ce\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002<br \/>\n\u3053\u306e\u9023\u7d9a\u3057\u3066\u884c\u3046\u7d44\u7e54\u518d\u7de8\u6210\u306e\u9069\u683c\u5224\u5b9a\u306b\u95a2\u3057\u3066\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3092\u3054\u6559\u6388\u4e0b\u3055\u3044\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[411,421,424],"backnumber":[1718],"series":[1172],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 04:03:58","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/28805"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=28805"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/28805\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=28805"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=28805"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=28805"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=28805"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=28805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}