{"id":34716,"date":"2014-01-09T10:19:04","date_gmt":"2014-01-09T01:19:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=34716"},"modified":"2014-01-14T18:27:30","modified_gmt":"2014-01-14T09:27:30","slug":"corporation-article-139","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-139\/","title":{"rendered":"\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u524d\u5e74\u5ea6\u3078\u306e\u9061\u53ca\u9069\u7528\uff08\u7d4c\u904e\u63aa\u7f6e\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u524d\u5e74\u5ea6\u3078\u306e\u9061\u53ca\u9069\u7528\uff08\u7d4c\u904e\u63aa\u7f6e\uff09\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u9be8\u5ca1\u3000\u5065\u592a\u90ce<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621025\u5e7412\u670812\u65e5\u3001\u4e0e\u515a\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u53ca\u3073\u516c\u660e\u515a\uff09\u3088\u308a\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/policy\/policy_topics\/123161.html\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u540c24\u65e5\u306b<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/251224taikou.pdf\" target=\"_blank\">\u95a3\u8b70\u6c7a\u5b9a<\/a>\u3055\u308c\u305f\u3002\u3053\u308c\u306b\u5148\u7acb\u3061\u3001\u5e73\u621025\u5e7410\u6708\uff11\u65e5\u306b\u306f\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/policy\/policy_topics\/pdf\/pdf116_1.pdf\" target=\"_blank\">\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u79cb\u306e\u5927\u7db1\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3082\u5408\u308f\u305b\u3066\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<p>\u79cb\u306e\u5927\u7db1\u306b\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u6539\u6b63\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a8c\u306b\u304a\u3044\u3066\u3082\u305d\u308c\u305e\u308c\u8a73\u7d30\u306a\u89e3\u8aac\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u305d\u308c\u3089\u3092\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u304c\u3001\u4e00\u90e8\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u9069\u7528\u304c\u524d\u5e74\u5ea6\uff08\u3059\u306a\u308f\u3061\u5e73\u621025\u5e74\u5ea6\uff09\u306b\u9061\u53ca\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u6539\u6b63\u9805\u76ee\u306e\u3046\u3061<strong>\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5\u300d<\/strong>\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u7d50\u679c\u7684\u306b\u5e73\u621026\u5e74\u5ea6\u3092\u5f85\u305f\u305a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308b<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u300d\u306f\u5e73\u621025\u5e7412\u6708\uff12\u65e5\u306b\u6210\u7acb\u3057\u3001\u73fe\u5728\u306f\u305d\u306e\u65bd\u884c\u4ee4\uff08\u6848\uff09\u306b\u3064\u3044\u3066e-GOV\u306b\u3066\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\" href=\"http:\/\/search.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCMMSTDETAIL&amp;id=595113068\" target=\"_blank\">\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u306e\u52df\u96c6<\/a>\u300d\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u65bd\u884c\u4ee4\uff08\u6848\uff09\u306b\u3088\u308c\u3070\u3001\u5e73\u621026\u5e74\uff11\u6708\u4e2d\u65ec\u306a\u3044\u3057\u4e0b\u65ec\u304b\u3089\u306e\u65bd\u884c\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\" href=\"http:\/\/search.e-gov.go.jp\/servlet\/PcmFileDownload?seqNo=0000106902\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3092\u53c2\u7167\uff09\u3002<\/p>\n<p>\u305d\u3053\u3067\u4ee5\u4e0b\u3067\u306f\u3001\u524d\u5e74\u5ea6\u306b\u9061\u53ca\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u53d6\u308a\u307e\u3068\u3081\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u79cb\u306e\u5927\u7db1\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u6539\u6b63\u9805\u76ee<\/strong><\/h4>\n<p>\u79cb\u306e\u5927\u7db1\u306f\u3001\u4f01\u696d\u7b49\u306e\u6295\u8cc7\u884c\u52d5\u3092\u52a0\u901f\u5316\u3055\u305b\u308b\u7b49\u306e\u89b3\u70b9\u304b\u3089\u3001<a title=\"\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/keizaisaisei\/pdf\/saikou_jpn.pdf\" target=\"_blank\">\u65e5\u672c\u518d\u8208\u6226\u7565<\/a>\uff08\u5e73\u621026\u5e74\uff16\u670814\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u306b\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u6c11\u9593\u6295\u8cc7\u3092\u6d3b\u6027\u5316\u3055\u305b\u308b\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u7b49\u306b\u3064\u3044\u3066\u3001\u901a\u5e38\u306e\u5e74\u5ea6\u6539\u6b63\u304b\u3089\u5207\u308a\u96e2\u3057\u3066\u524d\u5012\u3057\u3067\u6c7a\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e2d\u3067\u6c7a\u5b9a\u3055\u308c\u305f\u6539\u6b63\u9805\u76ee\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\uff08\u8a73\u7d30\u306f\u8ad6\u672b\u306e<strong><span style=\"color: #666699;\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/span><\/strong>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/H26-sokyu1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-34717\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/12\/H26-sokyu1-1.png\" alt=\"\" width=\"650\" height=\"396\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/H26-sokyu1-1.png 786w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/12\/H26-sokyu1-1-300x182.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u9061\u53ca\u9069\u7528\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u65bd\u884c\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b<\/span>\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<\/span>\u3001\u7279\u5225\u511f\u5374\u76f8\u5f53\u984d\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u306e\u511f\u5374\u53c8\u306f\u63a7\u9664\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u4e8b\u696d\u5e74\u5ea6\u304c\u5e73\u621026\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u7d42\u4e86\u3059\u308b\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u7528\u671f\u9593\u4e2d\u306b\u5bfe\u8c61\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u306f\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u304c\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\uff09<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u65bd\u884c\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b<\/span>\u3001\u7279\u5b9a\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306e\u3046\u3061\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"color: 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style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236<\/strong><\/h4>\n<p>\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001<span style=\"text-decoration: underline;\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u65bd\u884c\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b<\/span>\u3001\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"color: #b22222;\">\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066<\/span>\u3001\u305d\u306e\u6e96\u5099\u91d1\u7a4d\u7acb\u76f8\u5f53\u984d\u306e\u640d\u91d1\u7b97\u5165\u304c\u3067\u304d\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u5236\u5ea6\u306f\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u9069\u7528\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u304c\u3001<span style=\"text-decoration: underline;\">\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u3001\u5e73\u621026\u5e744\u67081\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/span>\u3067\u6539\u6b63\u524d\u306e\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4e8b\u696d\u5e74\u5ea6\uff08\u7d4c\u904e\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u5f8c\u306e\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u305d\u306e\u7d4c\u904e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u6539\u6b63\u5f8c\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u3092\u3001\u6539\u6b63\u5f8c\u7a0e\u5236\u306e\u9069\u7528\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7a0e\u984d\u63a7\u9664\u984d\u306b\u4e0a\u4e57\u305b\u3057\u3066\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5e73\u621026\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u6cd5\u4eba\u304c<span style=\"color: #333399;\">\u3010\u6539\u6b63\u524d\u306e\u3011<\/span>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u304a\u3089\u305a\u3001\u5f53\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001<span style=\"color: #800000;\">\u3010\u6539\u6b63\u5f8c\u306e\u3011<\/span>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #800000;\">\u3010\u6539\u6b63\u5f8c\u306e\u3011<\/span>\u898f\u5b9a\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u3092\u7fcc\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621027\u5e74\uff13\u6708\u671f\uff09\u306b\u3066\u8ffd\u52a0\u7684\u306b\u63a7\u9664\u3067\u304d\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"color: #b22222;\">\u3014\u7de8\u96c6\u90e8\u8ffd\u8a18\uff082014\/1\/14\uff09\u3015<\/span><br \/>\n\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u300d\u306e\u65bd\u884c\u306e\u305f\u3081\u306e\u653f\u4ee4\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u307e\u3057\u305f\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/press\/2013\/01\/20140114002\/20140114002.html\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\uff09\u3002<br \/>\n\u516c\u5e03 \u5e73\u621026\u5e741\u670817\u65e5\uff08\u91d1\uff09\u3001<span style=\"color: #b22222;\">\u65bd\u884c \u5e73\u621026\u5e741\u670820\u65e5\uff08\u6708\uff09<\/span>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/div><\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<ul>\n<li><a title=\"\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-47\/\" target=\"_blank\">\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff11\u56de\u3011<\/a>\uff08\u963f\u90e8\u6cf0\u4e45\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff12\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-50\/\" target=\"_blank\">\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff12\u56de\u3011<\/a>\uff08\u963f\u90e8\u6cf0\u4e45\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-12\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u77f3\u7530\u5bff\u884c\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-18\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u77f3\u7530\u5bff\u884c\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306e\uff12\u5e74\u9593\u5ef6\u9577\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-15\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306e\uff12\u5e74\u9593\u5ef6\u9577\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u4f0a\u6751\u653f\u4ee3\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e8b\u696d\u518d\u7de8\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-17\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e8b\u696d\u518d\u7de8\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u8fbb\u3000\u559c\u5b50\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e8b\u696d\u518d\u7de8\u7b49\u306b\u4fc2\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-16\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e8b\u696d\u518d\u7de8\u7b49\u306b\u4fc2\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u65b0\u6751\u80b2\u4ee3\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6c11\u9593\u4f01\u696d\u7b49\u306b\u3088\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u7b49\u306e\u4fc3\u9032\u63aa\u7f6e\uff08\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u640d\u91d1\u7b97\u5165\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\uff09\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-11\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u6c11\u9593\u4f01\u696d\u7b49\u306b\u3088\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u7b49\u306e\u4fc3\u9032\u63aa\u7f6e\uff08\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u640d\u91d1\u7b97\u5165\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\uff09\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u6728\u6751\u6d69\u4e4b\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e2\u5b58\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u6295\u8cc7\u306e\u4fc3\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-14\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e2\u5b58\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u6295\u8cc7\u306e\u4fc3\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u65b0\u540d\u8cb4\u5247\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b  \u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-13\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u5409\u6fa4\u5927\u8f14\uff09<\/li>\n<\/ul>\n<ul>\n<li><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-10\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\uff08\u9be8\u5ca1\u5065\u592a\u90ce\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u79cb\u306e\u5927\u7db1\u306b\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u6539\u6b63\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a8c\u306b\u304a\u3044\u3066\u3082\u305d\u308c\u305e\u308c\u8a73\u7d30\u306a\u89e3\u8aac\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u305d\u308c\u3089\u3092\u53c2\u7167\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u304c\u3001\u4e00\u90e8\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u9069\u7528\u304c\u524d\u5e74\u5ea6\uff08\u3059\u306a\u308f\u3061\u5e73\u621025\u5e74\u5ea6\uff09\u306b\u9061\u53ca\u3059\u308b\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u6539\u6b63\u9805\u76ee\u306e\u3046\u3061\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5\u300d\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7d50\u679c\u7684\u306b\u5e73\u621026\u5e74\u5ea6\u3092\u5f85\u305f\u305a\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[560],"backnumber":[1727],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-28 17:13:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/34716"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=34716"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/34716\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=34716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=34716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=34716"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=34716"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=34716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}