{"id":32872,"date":"2014-01-16T10:18:49","date_gmt":"2014-01-16T01:18:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=32872"},"modified":"2022-01-14T15:08:51","modified_gmt":"2022-01-14T06:08:51","slug":"income-article-50","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-50\/","title":{"rendered":"\u63d0\u51fa\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u300d\u306e\u30dd\u30a4\u30f3\u30c8Q&#038;A\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u57fa\u6e96\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u63d0\u51fa\u524d\u306b\u78ba\u8a8d\u3057\u305f\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u300d\u306e\u30dd\u30a4\u30f3\u30c8Q&amp;A<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u57fa\u6e96\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u524d\u539f\u3000\u5553\u4e8c<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #0000ff;\"><strong><span style=\"font-size: 24px;\">Q<\/span><\/strong><\/span><\/p>\n<p>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u300d\u304b\u5426\u304b\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5224\u5225\u3059\u308b\u306e\u3067\u3059\u304b\u3002<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#ff6600;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"color: #ff6600;\"><strong><span style=\"font-size: 24px;\">A<\/span><\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#ff6600;\"><\/div>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u300d\u3068\u306f<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u300d\u3068\u306f\u3001\u56fd\u5916\u306b\u3042\u308b\u8ca1\u7523\u3092\u3044\u3046\uff08\u8abf\u66f8\u6cd52\u4e03\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u300d\u306e\u6240\u5728<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u300d\u306e\u6240\u5728\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u3057\u3001\u56fd\u5916\u8ca1\u7523\u306e\u6240\u5728\u306e\u5224\u5b9a\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u73fe\u6cc1\u306b\u3088\u308a\u884c\u3046\uff08\u8abf\u66f8\u6cd510\u2462\u3001\u76f8\u6cd510\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u52d5\u7523\u82e5\u3057\u304f\u306f\u4e0d\u52d5\u7523\u53c8\u306f\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u305a\u308b\u6a29\u5229<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u52d5\u7523\u53c8\u306f\u4e0d\u52d5\u7523\u306e\u6240\u5728<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u8239\u8236\u53c8\u306f\u822a\u7a7a\u6a5f<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u8239\u7c4d\u53c8\u306f\u822a\u7a7a\u6a5f\u3092\u767b\u9332\u3057\u305f\u6a5f\u95a2\u306e\u6240\u5728<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u9271\u696d\u6a29\u82e5\u3057\u304f\u306f\u79df\u9271\u6a29\u53c8\u306f\u63a1\u77f3\u6a29<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u9271\u533a\u53c8\u306f\u63a1\u77f3\u5834\u306e\u6240\u5728<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u6f01\u696d\u6a29\u53c8\u306f\u5165\u6f01\u6a29<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u6f01\u5834\u306b\u6700\u3082\u8fd1\u3044\u6cbf\u5cb8\u306e\u5c5e\u3059\u308b\u5e02\u753a\u6751\u53c8\u306f\u3053\u308c\u306b\u76f8\u5f53\u3059\u308b\u884c\u653f\u533a\u753b<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u91d1\u878d\u6a5f\u95a2\u306b\u5bfe\u3059\u308b\u9810\u91d1\u3001\u8caf\u91d1\u3001\u7a4d\u91d1\u53c8\u306f\u5bc4\u8a17\u91d1<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u9810\u91d1\u3001\u8caf\u91d1\u3001\u7a4d\u91d1\u53c8\u306f\u5bc4\u8a17\u91d1\u306e\u53d7\u5165\u308c\u3092\u3057\u305f\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u306e\u6240\u5728<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u4fdd\u967a\u91d1\uff08\u300c\u4fdd\u967a\uff08\u5171\u6e08\u3092\u542b\u3080\uff09\u306e\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229\u300d\u3092\u542b\u3080\uff08\u8abf\u66f8\u65bd\u898f12\u2461\uff09\uff09<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u4fdd\u967a\uff08\u5171\u6e08\u3092\u542b\u3080\uff09\u306e\u5951\u7d04\u306b\u4fc2\u308b\u4fdd\u967a\u4f1a\u793e\u7b49\u306e\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u3002<br \/>\n\u65e5\u672c\u56fd\u5185\u306b\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u304c\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u56fd\u5185\u306b\u305d\u306e\u4fdd\u967a\u306e\u5951\u7d04\u306b\u4fc2\u308b\u4e8b\u52d9\u3092\u884c\u3046\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u6709\u3059\u308b\u3068\u304d\u306b\u3042\u3063\u3066\u306f\u3001\u305d\u306e\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u6240\u5728\u3002<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u9000\u8077\u624b\u5f53\u91d1\u3001\u529f\u52b4\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u7d66\u4e0e<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u8005\u306e\u4f4f\u6240\u53c8\u306f\u672c\u5e97\u82e5\u3057\u304f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u3002<br \/>\n\u65e5\u672c\u56fd\u5185\u306b\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u304c\u306a\u3044\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u56fd\u5185\u306b\u305d\u306e\u5951\u7d04\u306b\u4fc2\u308b\u4e8b\u52d9\u3092\u884c\u3046\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u6709\u3059\u308b\u3068\u304d\u306b\u3042\u3063\u3066\u306f\u3001\u305d\u306e\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u6240\u5728\u3002<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u8cb8\u4ed8\u91d1\u50b5\u6a29<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u306e\u50b5\u52d9\u8005\u306e\u4f4f\u6240\u53c8\u306f\u672c\u5e97\u82e5\u3057\u304f\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u3002\u305f\u3060\u3057\u3001\u8cb8\u4ed8\u91d1\u50b5\u6a29\u306b\u4fc2\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306f<span style=\"color: #ff4500;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09<\/span><\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff4500;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u306b\u958b\u8a2d\u3055\u308c\u305f\u53e3\u5ea7\u306b\u4fc2\u308b\u632f\u66ff\u53e3\u5ea7\u7c3f\u306b\u8a18\u8f09\u82e5\u3057\u304f\u306f\u8a18\u9332\u304c\u3055\u308c\u3001\u53c8\u306f\u305d\u306e\u53e3\u5ea7\u306b\u4fdd\u7ba1\u306e\u59d4\u8a17\u304c\u3055\u308c\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u6240\u5728\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53e3\u5ea7\u304c\u958b\u8a2d\u3055\u308c\u305f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u306e\u6240\u5728\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08\u8abf\u66f8\u4ee410\u2461\uff09\u3002\u305d\u308c\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c10\u6761\u7b2c\uff11\u9805\u7b2c\uff17\u53f7\u306b\u898f\u5b9a\u3059\u308b\u6240\u5728\uff09\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hotei\/130625\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d6\u306e2\uff09\u3002<\/span><\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u793e\u50b5\uff08\u7279\u5225\u306e\u6cd5\u5f8b\u306b\u3088\u308a\u6cd5\u4eba\u306e\u767a\u884c\u3059\u308b\u50b5\u5238\u53ca\u3073\u5916\u56fd\u6cd5\u4eba\u306e\u767a\u884c\u3059\u308b\u50b5\u5238\u3092\u542b\u3080\u3002\uff09\u82e5\u3057\u304f\u306f\u682a\u5f0f\u3001\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u53c8\u306f\u5916\u56fd\u9810\u8a17\u8a3c\u5238\uff08\u682a\u4e3b\u3068\u306e\u9593\u306b\u7de0\u7d50\u3057\u305f\u5951\u7d04\u306b\u57fa\u3065\u304d\u682a\u5238\u306e\u9810\u8a17\u3092\u53d7\u3051\u305f\u8005\u304c\u5916\u56fd\u306b\u304a\u3044\u3066\u767a\u884c\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u3067\u3001\u305d\u306e\u682a\u5f0f\u306b\u4fc2\u308b\u6a29\u5229\u3092\u8868\u793a\u3059\u308b\u3082\u306e\uff09\uff08\u76f8\u4ee41\u306e15\u2460\uff09\u3002\u306a\u304a\u3001\u682a\u5f0f\u306b\u306f\u682a\u5f0f\u306b\u95a2\u3059\u308b\u6a29\u5229\uff08\u682a\u5f0f\u3092\u7121\u511f\u53c8\u306f\u6709\u5229\u306a\u4fa1\u984d\u3067\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229<span style=\"font-size: 12px; color: #ff4500;\">\uff08\u6ce8\uff12\uff09<\/span>\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u6a29\u5229<span style=\"font-size: 12px; color: #ff4500;\">\uff08\u6ce8\uff13\uff09<\/span>\u3092\u542b\u3080\u3002\uff09\u3092\u542b\u3080\uff08\u8abf\u66f8\u65bd\u898f12\u2461\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u305d\u306e\u793e\u50b5\u82e5\u3057\u304f\u306f\u682a\u5f0f\u306e\u767a\u884c\u6cd5\u4eba\u3001\u305d\u306e\u51fa\u8cc7\u306e\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u53c8\u306f\u305d\u306e\u5916\u56fd\u9810\u8a17\u8a3c\u5238\u306b\u4fc2\u308b\u682a\u5f0f\u306e\u767a\u884c\u6cd5\u4eba\uff08\u76f8\u4ee41\u306e15\u2461\uff09\u306e\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u3002<span style=\"color: #ff4500;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: 3px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff4500;\">\uff08\u6ce8\uff11\uff09<strong>\u3000<\/strong><\/span>\u305f\u3060\u3057\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u306b\u958b\u8a2d\u3055\u308c\u305f\u53e3\u5ea7\u306b\u4fc2\u308b\u632f\u66ff\u53e3\u5ea7\u7c3f\u306b\u8a18\u8f09\u82e5\u3057\u304f\u306f\u8a18\u9332\u304c\u3055\u308c\u3001\u53c8\u306f\u305d\u306e\u53e3\u5ea7\u306b\u4fdd\u7ba1\u306e\u59d4\u8a17\u304c\u3055\u308c\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u6240\u5728\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53e3\u5ea7\u304c\u958b\u8a2d\u3055\u308c\u305f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u306e\u6240\u5728\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08\u8abf\u66f8\u4ee410\u2461\uff09\u3002\u305d\u308c\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c10\u6761\u7b2c\uff11\u9805\u7b2c\uff18\u53f7\u306b\u898f\u5b9a\u3059\u308b\u6240\u5728\uff09\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hotei\/130625\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d6\u306e2\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: 3px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff4500;\">\uff08\u6ce8\uff12\uff09<strong>\u3000<\/strong><\/span><span style=\"font-size: 12px;\">\u300c\u682a\u5f0f\u3092\u7121\u511f\u53c8\u306f\u6709\u5229\u306a\u4fa1\u984d\u3067\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u304c\u8a72\u5f53\u3059\u308b\u304c\u3001\u305d\u306e\u6a29\u5229\u306e\u3046\u3061\u305d\u306e\u5e74\u306e12\u670831\u65e5\u304c\u6a29\u5229\u884c\u4f7f\u53ef\u80fd\u671f\u9593\u5185\u306b\u5b58\u3057\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3078\u306e\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hotei\/130625\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d5\uff09\u3002<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: 3px;\"><span style=\"font-size: 12px;\"><span style=\"font-size: 12px;\"> <span style=\"font-size: 12px;\"><span style=\"color: #ff4500;\">\uff08\u6ce8\uff13\uff09<strong>\u3000<\/strong><\/span>\u300c\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u6a29\u5229\u300d\u306b\u306f\u3001\u682a\u4e3b\u3068\u306a\u308b\u6a29\u5229\u3001\u682a\u5f0f\u306e\u5272\u5f53\u3066\u3092\u53d7\u3051\u308b\u6a29\u5229\u3001\u682a\u5f0f\u7121\u511f\u4ea4\u4ed8\u671f\u5f85\u6a29\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hotei\/130625\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d5\uff09\u3002<\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: 3px;\">\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\uff08\u6cd5\u6cd52\u4e8c\u5341\u4e5d\uff09\u53c8\u306f\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\uff08\u6cd5\u6cd52\u4e8c\u5341\u4e5d\u306e\u4e8c\uff09\u306b\u95a2\u3059\u308b\u6a29\u5229<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u3053\u308c\u3089\u306e\u4fe1\u8a17\u306e\u5f15\u53d7\u3051\u3092\u3057\u305f\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u306e\u6240\u5728<span style=\"font-size: 12px; color: #ff4500;\">\uff08\u6ce8\uff11\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #ff4500;\">\uff08\u6ce8\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u305f\u3060\u3057\u3001\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u306b\u958b\u8a2d\u3055\u308c\u305f\u53e3\u5ea7\u306b\u4fc2\u308b\u632f\u66ff\u53e3\u5ea7\u7c3f\u306b\u8a18\u8f09\u82e5\u3057\u304f\u306f\u8a18\u9332\u304c\u3055\u308c\u3001\u53c8\u306f\u305d\u306e\u53e3\u5ea7\u306b\u4fdd\u7ba1\u306e\u59d4\u8a17\u304c\u3055\u308c\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u6240\u5728\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53e3\u5ea7\u304c\u958b\u8a2d\u3055\u308c\u305f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u306e\u6240\u5728\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08\u8abf\u66f8\u4ee410\u2461\uff09\u3002\u305d\u308c\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c10\u6761\u7b2c\uff11\u9805\u7b2c\uff19\u53f7\u306b\u898f\u5b9a\u3059\u308b\u6240\u5728\uff09\u306b\u3088\u308a\u56fd\u5916\u8ca1\u7523\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hotei\/130625\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d6\u306e2\uff09\u3002<\/span><\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u7279\u8a31\u6a29\u3001\u5b9f\u7528\u65b0\u6848\u6a29\u3001\u610f\u5320\u6a29\u82e5\u3057\u304f\u306f\u3053\u308c\u3089\u306e\u5b9f\u65bd\u6a29\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3001\u5546\u6a19\u6a29\u53c8\u306f\u56de\u8def\u914d\u7f6e\u5229\u7528\u6a29\u3001\u80b2\u6210\u8005\u6a29\u82e5\u3057\u304f\u306f\u3053\u308c\u3089\u306e\u5229\u7528\u6a29\u3067\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u3082\u306e<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u767b\u9332\u3092\u3057\u305f\u6a5f\u95a2\u306e\u6240\u5728<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u8457\u4f5c\u6a29\u3001\u51fa\u7248\u6a29\u53c8\u306f\u8457\u4f5c\u96a3\u63a5\u6a29\u3067\u3053\u308c\u3089\u306e\u6a29\u5229\u306e\u76ee\u7684\u7269\u304c\u767a\u884c\u3055\u308c\u308b\u3082\u306e<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u3053\u308c\u3092\u767a\u884c\u3059\u308b\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u306e\u6240\u5728<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u4f4e\u984d\u8b72\u53d7\u306b\u3088\u308a\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u91d1\u92ad\uff08\u76f8\u6cd5\uff17\uff09<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u307f\u306a\u3055\u308c\u308b\u57fa\u56e0\u3068\u306a\u3063\u305f\u8ca1\u7523\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3001\u4e0a\u8a18\u306b\u898f\u5b9a\u3059\u308b\u5834\u6240<\/p>\n<\/div>\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:#4B0082;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8ca1\u7523\u306e\u5185\u5bb9\u3011<\/strong><\/span><br \/>\n\u4e0a\u8a18\u306b\u63b2\u3052\u308b\u8ca1\u7523\u4ee5\u5916\u3067\u3001\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u3092\u6709\u3059\u308b\u8005\u306e\u305d\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u306b\u4fc2\u308b\u55b6\u696d\u4e0a\u53c8\u306f\u4e8b\u696d\u4e0a\u306e\u6a29\u5229<\/p>\n<p><span style=\"color: #993366;\"><strong>\u3010\u8ca1\u7523\u304c\u6240\u5728\u3059\u308b\u5834\u6240\u3011<\/strong><\/span><br \/>\n\u305d\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u306e\u6240\u5728<\/p>\n<\/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\u8abf\u66f8\u6cd5\uff65\uff65\uff65\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u8abf\u66f8\u4ee4\uff65\uff65\uff65\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<br \/>\n\u8abf\u66f8\u65bd\u898f\uff65\uff65\uff65\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u898f\u5247<br \/>\n\u8abf\u66f8\u901a\uff65\uff65\uff65\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<br \/>\n\u76f8\u6cd5\uff65\uff65\uff65\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u4ee4\uff65\uff65\uff65\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u6cd5\uff65\uff65\uff65\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u76f8\u4ee4\uff11\u306e15\u2461\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c\uff11\u6761\u306e15\u7b2c\uff12\u9805<\/p>\n<\/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>\u3014Q\u3015\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u300c\u56fd\u5916\u8ca1\u7523\u300d\u304b\u5426\u304b\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u5224\u5225\u3059\u308b\u306e\u3067\u3059\u304b\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":[190,177,167,181,290],"tags":[431,377],"backnumber":[1723],"series":[1160],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:13:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32872"}],"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=32872"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32872\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=32872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=32872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=32872"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=32872"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=32872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}