{"id":32640,"date":"2013-12-13T13:43:08","date_gmt":"2013-12-13T04:43:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=32640"},"modified":"2013-12-18T22:59:43","modified_gmt":"2013-12-18T13:59:43","slug":"inheritance-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/inheritance-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff09\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066\uff5e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff09\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u30cd\u30af\u30b9\u30c8<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u6839\u5cb8\u3000\u4e8c\u826f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u306f\u3058\u3081\u306b\u3011<\/strong><\/h4>\n<p>\u5e73\u621025\u5e7411\u670829\u65e5\u4ed8\u3067\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/131129\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\uff08\u4ee5\u4e0b\u3001\u901a\u9054\u6539\u6b63\u3068\u547c\u3076\uff09\u3002\u3053\u308c\u306f\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u6539\u6b63\u306b\u95a2\u9023\u3059\u308b\u901a\u9054\u6539\u6b63\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u6539\u6b63\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u9805\u76ee\u3068\u306a\u308b\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/25taikou_mokuji.html\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff081\uff09<\/strong><\/span>\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u306b\u4fc2\u308b\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u3092330\u33a1\uff08\u73fe\u884c240\u33a1\uff09\u307e\u3067\u306e\u90e8\u5206\u306b\u62e1\u5145\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff082\uff09<\/strong><\/span>\u3000\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u3057\u3066\u9078\u629e\u3059\u308b\u5b85\u5730\u7b49\u306e\u5168\u3066\u304c\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u53ca\u3073\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u307e\u3067\u9069\u7528\u53ef\u80fd\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u7528\u5bfe\u8c61\u9762\u7a4d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u3069\u304a\u308a\u3001\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff083\uff09<\/strong><\/span>\u3000\u4e00\u68df\u306e\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3067\u69cb\u9020\u4e0a\u533a\u5206\u306e\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u305d\u306e\u89aa\u65cf\u304c\u5404\u72ec\u7acb\u90e8\u5206\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u89aa\u65cf\u304c\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u305d\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u3046\u3061\u3001\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u305d\u306e\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u3092\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000cd;\"><strong>\uff084\uff09<\/strong><\/span>\u3000\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u306a\u304f\u306a\u3063\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306f\u3001\u6b21\u306e\u8981\u4ef6\u304c\u6e80\u305f\u3055\u308c\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u3068\u3057\u3066\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u30a4\u3000\u88ab\u76f8\u7d9a\u4eba\u306b\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u305f\u3081\u5165\u6240\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u30ed\u3000\u5f53\u8a72\u5bb6\u5c4b\u304c\u8cb8\u4ed8\u3051\u7b49\u306e\u7528\u9014\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff081\uff09<\/strong><\/span>\u53ca\u3073<span style=\"color: #0000cd;\"><strong>\uff082\uff09<\/strong><\/span>\u306e\u6539\u6b63\u306f\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u3001\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff083\uff09<\/strong><\/span>\u53ca\u3073<span style=\"color: #0000cd;\"><strong>\uff084\uff09<\/strong><\/span>\u306e\u6539\u6b63\u306f\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div><\/span><\/p>\n<p>\u4eca\u56de\u306e\u901a\u9054\u6539\u6b63\u306f\u300169-4-10\uff08\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u7b49\u306e\u3046\u3061\u306b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\uff09\u306e\u6539\u6b63\u4ee5\u5916\u306f\u4e0a\u8a18\u306e<span style=\"color: #0000cd;\"><strong>\uff083\uff09\uff084\uff09<\/strong><\/span>\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6539\u6b63\u901a\u9054\u306e\u9069\u7528\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3092\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6539\u6b63\u901a\u9054\u306e\u3046\u3061\u300169-4-10\uff08\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u7b49\u306e\u3046\u3061\u306b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\uff09\u306b\u3064\u3044\u3066\u306e\u307f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u30fb\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3092\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u9069\u7528\u6642\u671f\u306f\u3001\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff081\uff09\uff082\uff09\uff083\uff09\uff084\uff09<\/strong><\/span>\u306b\u9069\u7528\u6642\u671f\u306b\u3042\u308f\u305b\u308b\u5f62\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u901a\u9054\u6539\u6b63\u306b\u3064\u304d\u3001\u500b\u5225\u306b\u307f\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-7\u3011\uff08\u88ab\u76f8\u7d9a\u4eba\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5b85\u5730\u7b49\u306e\u7bc4\u56f2\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32646\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-1.png\" alt=\"\" width=\"650\" height=\"307\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-1.png 1718w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-1-300x141.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-1-1024x483.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u3078\u5165\u6240\u3057\u305f\u5834\u5408\u3067\u3082\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u81ea\u5b85\u571f\u5730\u306b\u3064\u304d\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\uff08\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff084\uff09<\/strong><\/span>\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u95a2\u9023\u3057\u3066\u3001\u76f8\u7d9a\u6642\u70b9\u3067\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u571f\u5730\u3067\u3082\u3001\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff084\uff09<\/strong><\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u306f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3001\u6539\u6b63\u901a\u905469\u306e4-7\uff082\uff09\u306b\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u3064\u3044\u3066\u306f\u3001\uff08\u533a\u5206\u6240\u6709\u4ee5\u5916\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u5c4b\u306e\u69cb\u9020\u306b\u304b\u304b\u308f\u3089\u305a\uff09\u305d\u306e\u6577\u5730\u306e\u3046\u3061\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u305d\u306e\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u304c\u9069\u7528\u5bfe\u8c61\u3068\u3055\u308c\u305f\u305f\u3081\u3001\u6539\u6b63\u901a\u905469\u306e4-7\uff08\u6ce8\uff09\u306b\u3066\u3001\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u90e8\u5206\u3060\u3051\u3067\u306a\u304f\uff09\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u3053\u3067\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u300d\u306e\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u89aa\u65cf\u300d\u3067\u3042\u308b\u304c\u3001\u76f8\u7d9a\u4eba\u306b\u9650\u5b9a\u3055\u308c\u3066\u306f\u3044\u306a\u3044\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u6c11\u6cd5\u4e0a\u306e\uff09\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u3082\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u306b\u542b\u307e\u308c\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-7\u306e2\u3011\uff08\u8981\u4ecb\u8b77\u8a8d\u5b9a\u7b49\u306e\u5224\u5b9a\u6642\u671f\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32647\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-2.png\" alt=\"\" width=\"650\" height=\"95\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-2.png 1714w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-2-300x43.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-2-1024x149.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8001\u4eba\u30db\u30fc\u30e0\u3078\u5165\u6240\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u81ea\u5b85\u571f\u5730\u306b\u3064\u304d\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\uff08\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff084\uff09<\/strong><\/span>\uff09\u3002<\/p>\n<p>\u3053\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\uff11\u3064\u306b\u3001\u300c\u88ab\u76f8\u7d9a\u4eba\u306b\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u305f\u3081\u5165\u6240\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u6539\u6b63\u3055\u308c\u305f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u53ca\u3073\u540c\u65bd\u884c\u4ee4\u3067\u306f\u660e\u78ba\u306b\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u6539\u6b63\u901a\u905469\u306e4-7\u306e2\u306b\u304a\u3044\u3066\u3001\u4ecb\u8b77\u304c\u5fc5\u8981\u3067\u3042\u3063\u305f\u304b\u5426\u304b\uff08\u5177\u4f53\u7684\u306b\u306f\u3001\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u8a8d\u5b9a\u3001\u969c\u5bb3\u652f\u63f4\u533a\u5206\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u305f\u304b\u3069\u3046\u304b\uff09\u306e\u5224\u65ad\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u884c\u3046\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u3067\u306f\u300c\u88ab\u76f8\u7d9a\u4eba\u306b\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u305f\u3081\u5165\u6240\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u3068\u3042\u308b\u305f\u3081\u3001\u6c11\u9593\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3078\u5165\u5c45\u3059\u308b\u6642\u70b9\u306b\u304a\u3044\u3066\u4ecb\u8b77\u304c\u5fc5\u8981\uff08\u5177\u4f53\u7684\u306b\u306f\u3001\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u30fb\u969c\u5bb3\u652f\u63f4\u533a\u5206\u8a8d\u5b9a\u3092\u3046\u3051\u308b\u3053\u3068\uff09\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u304c\u3001\u6539\u6b63\u901a\u9054\u3067\u306f\u3001\u305d\u3046\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306e\u72b6\u6cc1\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3078\u5165\u5c45\u3059\u308b\u6642\u70b9\u3067\u306f\u3001\u4ecb\u8b77\u304c\u5fc5\u8981\u3067\u306a\u3044\uff08\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u30fb\u969c\u5bb3\u652f\u63f4\u533a\u5206\u8a8d\u5b9a\u306e\u3044\u305a\u308c\u3082\u53d7\u3051\u3066\u3044\u306a\u3044\uff09\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u5f8c\u306b\u304a\u3044\u3066\u76f8\u7d9a\u767a\u751f\u524d\u307e\u3067\u306b\u4ecb\u8b77\u304c\u5fc5\u8981\u306a\u72b6\u6cc1\u306b\u306a\u308c\u3070\uff08\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u30fb\u969c\u5bb3\u652f\u63f4\u533a\u5206\u8a8d\u5b9a\u3092\u53d7\u3051\u308c\u3070\uff09\u3001\u3053\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-7\u306e3\u3011\uff08\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c1\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32648\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-3.png\" alt=\"\" width=\"650\" height=\"127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-3.png 1718w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-3-300x58.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-3-1024x199.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6577\u5730\u306e\u3046\u3061\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u305d\u306e\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u304c\u9069\u7528\u5bfe\u8c61\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6539\u6b63\u3055\u308c\u305f\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee440\u6761\u306e2\u7b2c10\u9805\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u5efa\u7269\u304c\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u304b\u5426\u304b\u306b\u3088\u308a\u3001\u3053\u306e\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306b\u5bfe\u3059\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u304c\u7570\u306a\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u5efa\u7269\u304c\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u3057\u3066\u3044\u305f\u72ec\u7acb\u90e8\u5206\u306b\u3001\u5f53\u8a72\u81ea\u5b85\u571f\u5730\u3092\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u3001\u751f\u524d\u304b\u3089\u5c45\u4f4f\uff08\u540c\u5c45\uff09\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u3068\u306a\u308b\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u81ea\u5b85\u5efa\u7269\u304c\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u3057\u3066\u3044\u305f\u72ec\u7acb\u90e8\u5206\u306b\u3001\u5f53\u8a72\u81ea\u5b85\u571f\u5730\u3092\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u3001\u751f\u524d\u304b\u3089\u5c45\u4f4f\uff08\u540c\u5c45\uff09\u3057\u3066\u3044\u308b\u3053\u3068\u307e\u3067\u306f\u8981\u4ef6\u3068\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5f53\u8a72\u5efa\u7269\u306b\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u3059\u308b\u72ec\u7acb\u90e8\u5206\u3060\u3051\u3067\u306a\u304f\u3001\u540c\u4e00\u5efa\u7269\u306e\u305d\u306e\u4ed6\u306e\u72ec\u7acb\u90e8\u5206\u306e\u3069\u3053\u304b\u306b\u3067\u3082\uff09\u3001\u5f53\u8a72\u81ea\u5b85\u571f\u5730\u3092\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u3001\u751f\u524d\u304b\u3089\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\uff08\u7384\u95a2\u306a\u3069\u3059\u3079\u3066\u304c\u5206\u96e2\u3055\u308c\u3066\u3044\u308b\u69cb\u9020\u306e\u3082\u306e\u3092\u60f3\u5b9a\uff09\u306b\u3064\u3044\u3066\u3001\u5404\u72ec\u7acb\u90e8\u5206\u306b\u88ab\u76f8\u7d9a\u4eba\u3001\u76f8\u7d9a\u4eba\u304c\u4f4f\u3093\u3067\u3044\u308b\u30b1\u30fc\u30b9\u3067\u691c\u8a0e\u3059\u308b\u3068\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff11\uff09<\/span>\u3000\u305d\u306e\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u304c\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u540c\u5c45\u89aa\u65cf\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30a4\uff09\u3068\u3057\u3066\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u306b\u306a\u308a\uff08\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3059\u308b\u72ec\u7acb\u90e8\u5206\u306b\u76f8\u7d9a\u3067\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u540c\u5c45\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\uff09\u3001<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\uff12\uff09<\/span>\u3000\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u304c\u3042\u308b\uff08\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5efa\u7269\u306e\u3069\u3053\u304b\u306b\u76f8\u7d9a\u3067\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308c\u3070\u3001\u4ed6\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u524d\u63d0\u3067\u3042\u308c\u3070\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u3068\u306a\u308b\uff09\u3002<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u3057\u3066\u3044\u305f\u81ea\u5b85\u5efa\u7269\u304c\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3067\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u5927\u304d\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306e\u5b9a\u7fa9\u304c\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u4e0a\u3001\u975e\u5e38\u306b\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306b\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4e00\u68df\u306e\u5efa\u7269\u306b\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u3067\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u3001\u5e97\u8217\u3001\u4e8b\u52d9\u6240\u53c8\u306f\u5009\u5eab\u305d\u306e\u4ed6\u5efa\u7269\u3068\u3057\u3066\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5404\u90e8\u5206\u306f\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3042\u308a\u3001\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306e\u5b9a\u7fa9\u3068\u3057\u3066\u306f\u3001\u300c\u4e00\u68df\u306e\u5efa\u7269\u306b\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u3067\u72ec\u7acb\u3057\u3066\u4f4f\u5c45\u3001\u5e97\u8217\u3001\u4e8b\u52d9\u6240\u53c8\u306f\u5009\u5eab\u305d\u306e\u4ed6\u5efa\u7269\u3068\u3057\u3066\u306e\u7528\u9014\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c<span style=\"text-decoration: underline;\">\u3067\u304d\u308b<\/span>\u5efa\u7269\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u89e3\u91c8\u3059\u308b\u3068\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u3067\u304d\u308b\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u542b\u307e\u308c\u308b\u3068\u89e3\u91c8\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u3046\u306a\u308b\u3068\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u3046\u3061\u5b8c\u5168\u5206\u96e2\u578b\u30bf\u30a4\u30d7\u306e\u3082\u306e\u306f\u3001\u4e2d\u3067\u884c\u304d\u6765\u3067\u304d\u308b\u3082\u306e\u3067\u3082\u3001\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u304c\u76f8\u5f53\u7a0b\u5ea6\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u3001\u305d\u308c\u3089\u306b\u3064\u3044\u3066\u306f\u7d50\u679c\u3068\u3057\u3066\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u5927\u534a\u3068\u63a8\u6e2c\u3055\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u306e\u5b9a\u7fa9\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u901a\u5e38\u306f\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u300d\u306b\u9650\u5b9a\u3055\u308c\u308b\u65e8\u306e\u89e3\u91c8\u304c\u3001\u8ca1\u52d9\u7701\u7acb\u6cd5\u62c5\u5f53\u8005\u306b\u3088\u308a\u793a\u3055\u308c\u3066\u3044\u308b\uff08\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2013\/explanation\/index.html\" target=\"_blank\">\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300dp.589 \uff09\u3002<\/p>\n<p>\u6539\u6b63\u901a\u905469\u306e4-7\u306e3\u306b\u304a\u3044\u3066\u3082\u3001\u8ca1\u52d9\u7701\u7acb\u6cd5\u62c5\u5f53\u8005\u306e\u89e3\u91c8\u3068\u540c\u8da3\u65e8\u306e\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-9\u3011\uff08\u5e97\u8217\u517c\u4f4f\u5b85\u7b49\u306e\u6577\u5730\u306e\u6301\u5206\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3082\u306e\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u90e8\u5206\u306e\u7bc4\u56f2\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32649\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-4.png\" alt=\"\" width=\"650\" height=\"219\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-4.png 1722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-4-300x101.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-4-1024x344.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u53c2\u7167\u6761\u6587\u756a\u53f7\u304c\u5909\u66f4\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-10\u3011\uff08\u9078\u629e\u7279\u4f8b\u5bfe\u8c61\u5b85\u5730\u7b49\u306e\u3046\u3061\u306b\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u304c\u3042\u308b\u5834\u5408\u306e\u9650\u5ea6\u9762\u7a4d\u8981\u4ef6\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32650\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-5.png\" alt=\"\" width=\"650\" height=\"234\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-5.png 1716w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-5-300x107.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-5-1024x368.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\uff08\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff09\u306e\u9069\u7528\u9650\u5ea6\u9762\u7a4d\u304c\u5897\u52a0\u3057\uff08\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff081\uff09<\/strong><\/span>\uff09\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\u3068\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\u306e\u4f75\u7528\u9069\u7528\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\uff08\u4e0a\u8a18<span style=\"color: #0000cd;\"><strong>\uff082\uff09<\/strong><\/span>\uff09\u3002\u305f\u3060\u3057\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u3068\u4f75\u7528\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f93\u524d\u3069\u304a\u308a\u3001\u9069\u7528\u9762\u7a4d\u306e\u8abf\u6574\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u6539\u6b63\u901a\u905469\u306e4-10\u306b\u304a\u3044\u3066\u7b97\u5f0f\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7b97\u5f0f\u306e\u610f\u5473\u3059\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u7279\u5b9a\u4e8b\u696d\u7528\u7b49\u5b85\u5730\u7b49\uff08400\u33a1\uff09\u3001\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\uff08200\u33a1\uff09\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u5b85\u5730\u7b49\uff08330\u33a1\uff09\u306e\u305d\u308c\u305e\u308c\u306b\u3064\u304d\u3001\u9069\u7528\u4e0a\u9650\u9762\u7a4d\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u9069\u7528\u9762\u7a4d\u306e\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-13\u3011\uff08\u4e0d\u52d5\u7523\u8cb8\u4ed8\u696d\u7b49\u306e\u7bc4\u56f2\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32651\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-6.png\" alt=\"\" width=\"650\" height=\"89\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-6.png 1717w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-6-300x40.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-6-1024x139.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u53c2\u7167\u6761\u6587\u756a\u53f7\u304c\u5909\u66f4\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\u63aa\u901a69\u306e4-21\u3011\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf\u306e\u7bc4\u56f2\uff09 <\/strong><\/h4>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-32652\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-7.png\" alt=\"\" width=\"650\" height=\"279\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-7.png 1714w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-7-300x128.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/sotoku-sozoku1-7-1024x440.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>69\u306e4-21\u306f\u6539\u6b63\u524d\u3001\u540c\u5c45\u89aa\u65cf\u304c\u81ea\u5b85\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30a4\uff09\u53ca\u3073\u3044\u308f\u3086\u308b\u300c\u5bb6\u306a\u304d\u5b50\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30ed\uff09\u306e\u89e3\u91c8\u901a\u9054\u3068\u3044\u3046\u4f4d\u7f6e\u4ed8\u3051\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4e00\u68df\u306e\u5efa\u7269\uff08\u533a\u5206\u6240\u6709\u5efa\u7269\u4ee5\u5916\uff09\u5185\u306b\u3001\u76f8\u7d9a\u30fb\u907a\u8d08\u3067\u305d\u306e\u6577\u5730\u3092\u53d6\u5f97\u3059\u308b\u89aa\u65cf\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308c\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u53ca\u3073\u305d\u306e\u89aa\u65cf\u304c\u5c45\u4f4f\u3059\u308b\u90e8\u5206\u306f\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u540c\u5c45\u89aa\u65cf\u304c\u81ea\u5b85\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30a4\uff09\u306b\u3001\u540c\u5c45\u304b\u5426\u304b\u306b\u3064\u3044\u3066\u7279\u306b\u305d\u306e\u89e3\u91c8\u306f\u4e0d\u8981\u306b\u306a\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u300169\u306e4-21\u306f\u3001\u300c\u5bb6\u306a\u304d\u5b50\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30ed\uff09\u306e\u89e3\u91c8\u901a\u9054\u3068\u3044\u3046\u4f4d\u7f6e\u4ed8\u3051\u3078\u6539\u6b63\u3055\u308c\u305f\u3002<\/p>\n<p>\u300c\u5bb6\u306a\u304d\u5b50\u300d\u306e\u9069\u7528\u8981\u4ef6\u306e\u4e00\u3064\u306b\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u914d\u5076\u8005\u53c8\u306f\u76f8\u7d9a\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u8005\u304c\u3044\u306a\u3044<\/p>\n<\/div>\n<p>\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u300c\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u89aa\u65cf\u300d\u306e\u5b9a\u7fa9\u3064\u3044\u3066\u3001\u6539\u6b63\u3055\u308c\u305f69\u306e4\u306e21\u3067\u89e3\u91c8\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306e\u3088\u3046\u306b\u8907\u6570\u306e\u72ec\u7acb\u90e8\u5206\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u5c45\u4f4f\u3057\u3066\u3044\u305f\u72ec\u7acb\u90e8\u5206\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u5171\u306b\u8d77\u5c45\u3057\u3066\u3044\u305f\u89aa\u65cf\u3092\u3044\u3046\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u540c\u5c45\u89aa\u65cf\u304c\u81ea\u5b85\u571f\u5730\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30a4\uff09\u306e\u540c\u5c45\u5224\u5b9a\u306f\u3001\u533a\u5206\u6240\u6709\u767b\u8a18\u3055\u308c\u3066\u3044\u306a\u3044\u5efa\u7269\u3067\u3042\u308c\u3070\u3001\u4e00\u68df\u306e\u5efa\u7269\u5185\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u4e00\u65b9\u3001\u300c\u5bb6\u306a\u304d\u5b50\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e4\u7b2c3\u9805\u30ed\uff09\u306e\u540c\u5c45\u89aa\u65cf\u8981\u4ef6\uff08\u540c\u5c45\u89aa\u65cf\u304c\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u5bb6\u306a\u304d\u5b50\u300d\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u306a\u3044\uff09\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u3059\u308b\u72ec\u7acb\u90e8\u5206\u306b\u5c45\u4f4f\uff08\u540c\u5c45\uff09\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u6539\u6b63\u524d\u5f8c\u3067\u300c\u5bb6\u306a\u304d\u5b50\u300d\u306e\u9069\u7528\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u5927\u304d\u304f\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6539\u6b63\u524d\u3088\u308a\u3082\u3001\u3088\u308a\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u300c\u5bb6\u306a\u304d\u5b50\u300d\u3068\u3057\u3066\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u9069\u7528\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u5225\u306e\u6a5f\u4f1a\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3044\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\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/131129\/index.htm\" target=\"_blank\">\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u5e73\u621025\u5e7411\u670829\u65e5\u4ed8\u3067\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u300c\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\uff08\u76f8\u7d9a\u7a0e\u6cd5\u306e\u7279\u4f8b\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\uff08\u4ee5\u4e0b\u3001\u901a\u9054\u6539\u6b63\u3068\u547c\u3076\uff09\u3002\u3053\u308c\u306f\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u6539\u6b63\u306b\u95a2\u9023\u3059\u308b\u901a\u9054\u6539\u6b63\u3067\u3042\u308b\u3002<br \/>\n\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u76f8\u7d9a\u7a0e\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7279\u4f8b\u306e\u6539\u6b63\u306f\u4ee5\u4e0b\u306e\uff14\u9805\u76ee\u3068\u306a\u308b(\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\uff09\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,191,177,167,179,289],"tags":[160,448,379],"backnumber":[1724],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 09:44:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32640"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=32640"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32640\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=32640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=32640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=32640"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=32640"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=32640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}