{"id":32975,"date":"2014-01-30T10:18:53","date_gmt":"2014-01-30T01:18:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=32975"},"modified":"2022-01-14T15:08:35","modified_gmt":"2022-01-14T06:08:35","slug":"income-article-58","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-58\/","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\uff14\u56de\u3011\u300c\u56fd\u5916\u8ca1\u7523\u306e\u898b\u7a4d\u4fa1\u984d\u306e\u4f8b\u793a\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\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u56fd\u5916\u8ca1\u7523\u306e\u898b\u7a4d\u4fa1\u984d\u306e\u4f8b\u793a\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<p>&nbsp;<\/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\u306e\u898b\u7a4d\u4fa1\u984d\u3092\u3001\u4f8b\u793a\u3067\u8a73\u3057\u304f\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\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<p>\u56fd\u5916\u8ca1\u7523\u306e\u305d\u308c\u305e\u308c\u306e\u533a\u5206\u3054\u3068\u306e\u898b\u7a4d\u4fa1\u984d\u306e\u4f8b\u793a\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\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\/130329\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d8\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<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u4e00\uff09\u3000\u571f\u5730<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong><span style=\"color: #333399;\">\u30a4<\/span>\u3000<\/strong><\/span>\u305d\u306e\u8ca1\u7523\u306b\u5bfe\u3057\u3066\u3001\u5916\u56fd\u53c8\u306f\u5916\u56fd\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u5b9a\u3081\u308b\u6cd5\u4ee4\u306b\u3088\u308a\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u79df\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u305d\u306e\u5e74\u306e12\u670831\u65e5\u304c\u5c5e\u3059\u308b\u5e74\u4e2d\u306b\u8ab2\u3055\u308c\u305f\u305d\u306e\u79df\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u3068\u306a\u308b\u8ab2\u7a0e\u6a19\u6e96\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u3000\u305d\u306e\u8ca1\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u57fa\u306b\u305d\u306e\u53d6\u5f97\u5f8c\u306b\u304a\u3051\u308b\u4fa1\u984d\u306e\u5909\u52d5\u3092\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u3063\u3066\u898b\u7a4d\u3082\u3063\u3066\u7b97\u5b9a\u3057\u305f\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30cf<\/strong><\/span>\u3000\u305d\u306e\u5e74\u306e\u7fcc\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u305d\u306e\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u305d\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u8b72\u6e21\u4fa1\u984d<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u4e8c\uff09\u3000\u5efa\u7269<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30a4<\/span><\/strong><span style=\"color: #333399;\">\u3000<\/span>\uff08\u4e00\uff09\u571f\u5730\u306e<span style=\"color: #333399;\"><strong>\u30a4<\/strong><\/span>\u3001<span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u3001\u53c8\u306f<span style=\"color: #333399;\"><strong>\u30cf<\/strong><\/span>\u306b\u63b2\u3052\u308b\u4fa1\u984d<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #0000ff;\"><strong><span style=\"color: #333399;\">\u30ed<\/span>\u3000<\/strong><\/span>\u305d\u306e\u8ca1\u7523\u304c\u696d\u52d9\u306e\u7528\u306b\u4f9b\u3059\u308b\u8cc7\u7523\u4ee5\u5916\u306e\u3082\u306e\u3067\u3042\u308b\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u305d\u306e\u8ca1\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u7d4c\u904e\u5e74\u6570\u306b\u5fdc\u305a\u308b\u511f\u5374\u8cbb\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3002<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u300c\u7d4c\u904e\u5e74\u6570\u306b\u5fdc\u305a\u308b\u511f\u5374\u8cbb\u306e\u984d\u300d\u306f\u3001\u305d\u306e\u8ca1\u7523\u306e\u53d6\u5f97\u53c8\u306f\u5efa\u7bc9\u306e\u6642\u304b\u3089\u305d\u306e\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u305d\u306e\u671f\u9593\u306b\uff11\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u306f\uff11\u5e74\u3068\u3059\u308b\u3002\uff09\u306e\u511f\u5374\u8cbb\u306e\u984d\u306e\u5408\u8a08\u984d\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u511f\u5374\u65b9\u6cd5\u306f\u3001\u5b9a\u984d\u6cd5\u306b\u3088\u308b\u3082\u306e\u3068\u3057\u3001\u305d\u306e\u8010\u7528\u5e74\u6570\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u306b\u898f\u5b9a\u3059\u308b\u8010\u7528\u5e74\u6570\u3068\u3059\u308b\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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u4e09\uff09\u3000\u5c71\u6797<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\uff08\u4e00\uff09\u571f\u5730\u306e<span style=\"color: #333399;\"><strong>\u30a4<\/strong><\/span>\u3001<span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u3001\u53c8\u306f<span style=\"color: #333399;\"><strong>\u30cf<\/strong><\/span>\u306b\u63b2\u3052\u308b\u4fa1\u984d<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u56db\uff09\u3000\u73fe\u91d1<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u6709\u308a\u9ad8<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u4e94\uff09\u3000\u9810\u8caf\u91d1<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u9810\u5165\u9ad8<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u516d\uff09\u3000\u6709\u4fa1\u8a3c\u5238\u306e\u3046\u3061\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u7b49\u306b\u4e0a\u5834\u7b49\u3055\u308c\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238\u4ee5\u5916\u306e\u6709\u4fa1\u8a3c\u5238<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30a4<\/strong><\/span>\u3000\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\uff08\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u524d\u306e\u540c\u65e5\u306b\u6700\u3082\u8fd1\u3044\u65e5\u306b\u304a\u3051\u308b\u305d\u306e\u5e74\u4e2d\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\uff09\u306e\u3046\u3061\u3001\u9069\u6b63\u3068\u8a8d\u3081\u3089\u308c\u308b\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u3000<span style=\"color: #333399;\"><strong>\u30a4<\/strong><\/span>\u304c\u306a\u3044\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\uff08\u4e00\uff09\u571f\u5730\u306e<span style=\"color: #333399;\"><strong>\u30cf<\/strong><\/span>\u306b\u63b2\u3052\u308b\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30cf<\/strong> <strong>\u30a4<\/strong><\/span>\u53ca\u3073<span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u304c\u306a\u3044\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u53d6\u5f97\u4fa1\u984d<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u53c2\u8003\uff09\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u7b49\u306b\u4e0a\u5834\u7b49\u3055\u308c\u3066\u3044\u308b\u6709\u4fa1\u8a3c\u5238<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u7b49\u306e\u516c\u8868\u3059\u308b\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u6700\u7d42\u4fa1\u683c\uff08\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u540c\u65e5\u524d\u306e\u6700\u7d42\u4fa1\u683c\u306e\u3046\u3061\u6700\u3082\u8fd1\u3044\u65e5\u306e\u4fa1\u984d\uff09<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u4e03\uff09\u3000\u8cb8\u4ed8\u91d1<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u8cb8\u4ed8\u91d1\u306e\u5143\u672c\u306e\u91d1\u984d<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u516b\uff09\u3000\u672a\u53ce\u5165\u91d1\uff08\u53d7\u53d6\u624b\u5f62\u3092\u542b\u3080\uff09<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p>\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u672a\u53ce\u5165\u91d1\u306e\u5143\u672c\u306e\u91d1\u984d<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u4e5d\uff09\u3000\u66f8\u753b\u9aa8\u3068\u3046\u53ca\u3073\u7f8e\u8853\u5de5\u82b8\u54c1\u3001\uff08\u5341\uff09\u3000\u8cb4\u91d1\u5c5e\u985e<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30a4<\/strong><\/span>\u3000\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\uff08\u305d\u306e\u5e74\u306e12\u670831\u65e5\u306b\u304a\u3051\u308b\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u524d\u306e\u540c\u65e5\u306b\u6700\u3082\u8fd1\u3044\u65e5\u306b\u304a\u3051\u308b\u305d\u306e\u5e74\u4e2d\u306e\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d\uff09\u306e\u3046\u3061\u3001\u9069\u6b63\u3068\u8a8d\u3081\u3089\u308c\u308b\u58f2\u8cb7\u5b9f\u4f8b\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u3000<span style=\"color: #333399;\"><strong>\u30a4<\/strong><\/span>\u304c\u306a\u3044\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\uff08\u4e00\uff09\u571f\u5730\u306e<span style=\"color: #333399;\"><strong>\u30cf<\/strong><\/span>\u306b\u63b2\u3052\u308b\u4fa1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u30cf<\/strong>\u3000<strong>\u30a4<\/strong><\/span>\u53ca\u3073<span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u304c\u306a\u3044\u5834\u5408<\/p>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u53d6\u5f97\u4fa1\u984d<\/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:#0000CD;\">\n\t\t<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"text-align: center;\"><strong>\uff08\u5341\u4e00\uff09\u3000\uff08\u56db\uff09\u300c\u73fe\u91d1\u300d\u3001\uff08\u4e5d\uff09\u300c\u66f8\u753b\u9aa8\u3068\u3046\u53ca\u3073\u7f8e\u8853\u5de5\u82b8\u54c1\u300d\u53ca\u3073\uff08\u5341\uff09\u300c\u8cb4\u91d1\u5c5e\u985e\u300d\u306b\u63b2\u3052\u308b\u8ca1\u7523\u4ee5\u5916\u306e\u52d5\u7523\uff08\u5bb6\u5ead\u7528\u52d5\u7523\uff09<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u305d\u306e\u8ca1\u7523\u304c\u4e0b\u8a18\u306b\u63b2\u3052\u308b\u8ca1\u7523\u3067\u3001\u696d\u52d9\u306e\u7528\u306b\u4f9b\u3059\u308b\u8cc7\u7523\u4ee5\u5916\u306e\u8cc7\u7523\u3067\u3042\u308b\u5834\u5408<\/p>\n<ul>\n<li><span style=\"font-size: 13px; line-height: 19px;\">\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e<\/span><\/li>\n<li><span style=\"font-size: 13px; line-height: 19px;\">\u8239\u8236<\/span><\/li>\n<li><span style=\"font-size: 13px; line-height: 19px;\">\u822a\u7a7a\u6a5f<\/span><\/li>\n<li><span style=\"font-size: 13px; line-height: 19px;\">\u8eca\u4e21\u53ca\u3073\u904b\u642c\u5177<\/span><\/li>\n<li><span style=\"font-size: 13px; line-height: 19px;\">\u5de5\u5177\u3001\u5668\u5177\u53ca\u3073\u5099\u54c1\u3001\u5bb6\u5177<\/span><\/li>\n<\/ul>\n<p style=\"text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u203b\u3000\uff08\u4e8c\uff09\u5efa\u7269\u306e<span style=\"color: #333399;\"><strong>\u30ed<\/strong><\/span>\u306e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u8a08\u7b97\u3057\u305f\u4fa1\u984d<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u56fd\u5916\u8ca1\u7523\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u4e26\u3073\u306b\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306f\u3001\u4e0a\u8a18\u306e\u4fa1\u984d\u3067\u3082\u3063\u3066\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5404\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u3053\u3068\u306b\u306a\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\/130329\/01.htm\" target=\"_blank\">\u8abf\u66f8\u901a<\/a>5\uff0d10\uff09\u3002<\/p>\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\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<\/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>Q\u3000\u56fd\u5916\u8ca1\u7523\u306e\u898b\u7a4d\u4fa1\u984d\u3092\u3001\u4f8b\u793a\u3067\u8a73\u3057\u304f\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[1729],"series":[1160],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:24:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32975"}],"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=32975"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/32975\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=32975"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=32975"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=32975"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=32975"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=32975"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}