{"id":35874,"date":"2014-01-23T10:18:17","date_gmt":"2014-01-23T01:18:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=35874"},"modified":"2015-01-29T10:37:38","modified_gmt":"2015-01-29T01:37:38","slug":"income-article-53","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-53\/","title":{"rendered":"\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f4f\u5b85\u7a0e\u5236\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\uff08\u307e\u3068\u3081\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621025\u5e74\u5206<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4f4f\u5b85\u7a0e\u5236\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\uff08\u307e\u3068\u3081\uff09\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u5f97\u7a0e\u306b\u306f\u3001\u4f4f\u5b85\u306b\u4fc2\u308b\u5404\u7a2e\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u4e3b\u306a\u3082\u306e\u306f\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u53c8\u306f\u8cb7\u63db\u3048\u3001\u4ea4\u63db\u3057\u305f\u5834\u5408\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u4f8b\u3068\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u53d6\u5f97\u53c8\u306f\u5897\u6539\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308b\u7279\u5225\u63a7\u9664\u306e\u5236\u5ea6\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u3001\u5e73\u621025\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u4f4f\u5b85\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3068\u9069\u7528\u8981\u4ef6\u7b49\u3092\u307e\u3068\u3081\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u7279\u4f8b\u6bce\u306b\u8a73\u7d30\u306a\u9069\u7528\u8981\u4ef6\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u306b\u5fc5\u8981\u3068\u306a\u308b\u4e3b\u306a\u8981\u4ef6\u306e\u307f\u5217\u6319\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h23\/jishin\/tokurei\/zeikin.htm\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u7b49\u306e\u7a0e\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#556b2f;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #556b2f;\"><strong>\u3010\uff11\u3011\u3000\u8b72\u6e21\u6240\u5f97\u306e\u7279\u4f8b<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#556b2f;\"><\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3014<span style=\"color: #333399;\">\u8b72\u6e21\u76ca<\/span>\u304c\u8a08\u7b97\u3055\u308c\u308b\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u30003,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7279\u4f8b\uff08\u8efd\u6e1b\u7a0e\u7387\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3014<span style=\"color: #800000;\">\u8b72\u6e21\u640d\u5931<\/span>\u304c\u8a08\u7b97\u3055\u308c\u308b\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u3015<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u30fb\uff08\uff15\uff09\u3000\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/p>\n<\/div>\n<h4><strong>\uff08\uff11\uff09\u30003,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306f\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u9ad83,000\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd535\u2460\uff09\u3002\u3053\u306e\u7279\u4f8b\u306f\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u6240\u6709\u671f\u9593\u306b\u95a2\u4fc2\u306a\u304f\u9069\u7528\u3067\u304d\u308b\u3002\u307e\u305f\u3001<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff12\uff09<\/strong>\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u8efd\u6e1b\u7a0e\u7387\uff09\u300d\u3068\u306e\u91cd\u8907\u9069\u7528\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd535\u2460\u3001\u63aa\u4ee423\u2461\u3001\u63aa\u4ee423\u306e3\u2460\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/710826\/sanrin\/sanjyou\/soti35\/01.htm#a-35-2\" target=\"_blank\">\u63aa\u901a35-2<\/a>\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u81ea\u5df1\u304c\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5bb6\u5c4b\u3092\u8b72\u6e21\u3001\u53c8\u306f<span style=\"text-decoration: underline; color: #b22222;\">\u5bb6\u5c4b\u3068\u3068\u3082\u306b<\/span>\u6577\u5730\u3084\u501f\u5730\u6a29\u3092\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002\u904e\u53bb\u306b\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3084\u6577\u5730\u306e\u5834\u5408\u3001\u53c8\u306f\u707d\u5bb3\u306b\u3088\u3063\u3066\u6ec5\u5931\u3057\u305f\u5bb6\u5c4b\u306e\u6577\u5730\u306e\u5834\u5408\u306f\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u3089\uff13\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u3057\u305f\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd533\u306e\uff14\u2460\uff09\u7b49\u3001\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\uff08<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff12\uff09<\/strong>\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u8efd\u6e1b\u7a0e\u7387\uff09\u300d\u3092\u9664\u304f\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u6577\u5730\u306e\u307f\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u6577\u5730\u306e\u8b72\u6e21\u5951\u7d04\u304c\u53d6\u58ca\u3057\u5f8c\uff11\u5e74\u4ee5\u5185\u306b\u7de0\u7d50\u3055\u308c\u3001\u304b\u3064\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u3089\uff13\u5e74\u76ee\u306e12\u670831\u65e5\u307e\u3067\u306b\u8b72\u6e21\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u53d6\u308a\u58ca\u3057\u3066\u304b\u3089\u8b72\u6e21\u5951\u7d04\u7de0\u7d50\u65e5\u307e\u3067\u3001\u6577\u5730\u3092\u8cb8\u4ed8\u3051\u305d\u306e\u4ed6\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u914d\u5076\u8005\u3084\u76f4\u7cfb\u8840\u65cf\u7b49\u3001\u7279\u5225\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u306b\u5bfe\u3059\u308b\u8b72\u6e21\u3067\u306f\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7533\u544a\u66f8\u306b\u306f\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\uff08\u63aa\u6cd535\u306e\uff12\u2462\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/b020.pdf\" target=\"_blank\">\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u517c\u8a08\u7b97\u660e\u7d30\u66f8\uff09\u3010\u571f\u5730\u30fb\u5efa\u7269\u7528\u3011<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5e02\u533a\u753a\u6751\u9577\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u4f4f\u6c11\u7968\uff08\u9664\u7968\uff09\u306e\u5199\u3057\uff08\u8b72\u6e21\u65e5\u304b\u3089\uff12\u30f6\u6708\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u3082\u306e\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u8efd\u6e1b\u7a0e\u7387\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u306b\u306f\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u304c\u6b21\u306e\u901a\u308a\u8efd\u6e1b\u3055\u308c\u308b\uff08\u63aa\u6cd531\u306e\uff13\u2460\uff09\u3002\u3053\u306e\u7279\u4f8b\u306f\u3001<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09<\/strong>\u300c3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u300d\u3068\u91cd\u8907\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n<strong>\u3008\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u8efd\u6e1b\u7a0e\u7387\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35876\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-1.png\" alt=\"\" width=\"350\" height=\"86\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-1.png 502w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-1-300x73.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u4f8b\uff09<br \/>\n\u8ab2\u7a0e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u91d1\u984d\u304c10,000\u4e07\u5186\u306e\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u8003\u616e\u3057\u306a\u3044\uff09<br \/>\n<strong> <\/strong>6,000\u4e07\u5186\u00d710\uff05\uff0b\uff0810,000\u4e07\u5186\uff0d6,000\u4e07\u5186\uff09\u00d715\uff05\uff1d1,200\u4e07\u5186<\/p>\n<\/div>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd531\u306e\uff13\u2460\u3001\u63aa\u4ee420\u306e\uff13\u2460\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a2\uff09\uff08\u30a8\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u3057\u305f\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u53ce\u7528\u7b49\u306e\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u7b49\u3001\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\uff08<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09<\/strong>\u300c3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u300d\u3092\u9664\u304f\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u8b72\u6e21\u3057\u305f\u5e74\u306e\uff11\u6708\uff11\u65e5\u306b\u304a\u3044\u3066\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u6240\u6709\u671f\u9593\u304c<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b<\/span><\/span>\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u7279\u4f8b\u9069\u7528\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7533\u544a\u66f8\u306b\u306f\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\uff08\u63aa\u6cd531\u306e\uff13\u2462\u3001\u63aa\u898f13\u306e\uff14\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2462<\/strong>\uff08\u30a2\uff09\uff08\u30a4\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u306e\u7279\u4f8b<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u5225\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3092\u3001\u8cb7\u63db\u8cc7\u7523\u3092\u8b72\u6e21\u3059\u308b\u3068\u304d\u307e\u3067\u7e70\u308a\u5ef6\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd536\u306e\uff12\u2460\uff09\u3002<br \/>\n\u3053\u306e\u7279\u4f8b\u306f\u3001<span style=\"color: #556b2f;\"><strong>\u3010\uff12\u3011<\/strong><\/span>\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-53\/2\/\">\u6b21\u30da\u30fc\u30b8<\/a>\uff09\u3067\u89e3\u8aac\u3059\u308b\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u300d\u3068\u306e\u4f75\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd536\u306e\uff12\u2460\u3001\u63aa\u4ee424\u306e\uff12\u2460\uff5e\u2463\u3001\u2465\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a2\uff09\uff08\u30a4\uff09\uff08\u30a8\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u3057\u305f\u4eba\u306e<span style=\"text-decoration: underline; color: #b22222;\">\u5c45\u4f4f\u671f\u9593\u304c10\u5e74\u4ee5\u4e0a<\/span>\u3001\u304b\u3064\u3001\u8b72\u6e21\u3057\u305f\u5e74\u306e\uff11\u6708\uff11\u65e5\u306b\u304a\u3044\u3066\u5c45\u4f4f\u7528\u8ca1\u7523\u306e<span style=\"text-decoration: underline; color: #b22222;\">\u6240\u6709\u671f\u9593\u304c10\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b<\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u8b72\u6e21\u4ee3\u91d1\u304c\uff11\u51045,000\u4e07\u5186\u4ee5\u4e0b<\/span><\/span>\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5e74\u306e\u524d\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u8b72\u6e21\u3057\u305f\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u8cb7\u63db\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u8cb7\u63db\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u5efa\u7269\u306e\u5e8a\u9762\u7a4d50\u33a1\u4ee5\u4e0a<\/span><\/span>\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u6577\u5730\u306e\u9762\u7a4d500\u33a1\u4ee5\u4e0b<\/span><\/span>\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ab\uff09\u3000\u8cb7\u63db\u8cc7\u7523\u304c\u8010\u706b\u5efa\u7bc9\u7269\u306e\u4e2d\u53e4\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u53d6\u5f97\u65e5\u524d25\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\uff08\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u306f\u9664\u304f\uff09\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7533\u544a\u66f8\u306b\u306f\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\uff08\u63aa\u6cd536\u306e\uff12\u2464\u2466\u3001\u63aa\u898f18\u306e\uff14\u2463\u2464\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2462<\/strong>\uff08\u30a2\uff09\uff08\u30a4\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u7b49\uff08\u6240\u6709\u671f\u9593\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u8b72\u6e21\u8cc7\u7523\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u7b49\uff08\u8b72\u6e21\u4ee3\u91d1\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u8cb7\u63db\u8cc7\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3084\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u5199\u3057\uff08\u8cb7\u63db\u8cc7\u7523\u306e\u9762\u7a4d\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u8cb7\u63db\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u5e02\u753a\u6751\u9577\u7b49\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ab\uff09\u3000\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8\u7b49\uff08\u8cb7\u63db\u8cc7\u7523\u304c\u8010\u706b\u5efa\u7bc9\u7269\u306e\u4e2d\u53e4\u4f4f\u5b85\u3067\u3042\u308b\u5834\u5408\u300125\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\uff08\u8cb7\u63db\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<p>\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u5225\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u3067\u3001\u8b72\u6e21\u3057\u305f\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u3064\u3044\u3066\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8b72\u6e21\u640d\u5931\u3092\u4ed6\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u640d\u76ca\u901a\u7b97\u306e\u7d50\u679c\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u8b72\u6e21\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u306b\u308f\u305f\u308a\u7e70\u8d8a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd541\u306e\uff15\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001<span style=\"color: #556b2f;\"><strong>\u3010\uff12\u3011<\/strong><\/span>\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-53\/2\/\">\u6b21\u30da\u30fc\u30b8<\/a>\uff09\u3067\u89e3\u8aac\u3059\u308b\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u300d\u3068\u306e\u4f75\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd541\u306e\uff15\u2460\u2463\u2466\u3001\u63aa\u4ee426\u306e\uff17\u2462\uff5e\u2465\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a2\uff09\uff08\u30a8\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8b72\u6e21\u3057\u305f\u5e74\u306e\uff11\u6708\uff11\u65e5\u306b\u304a\u3044\u3066\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u6240\u6709\u671f\u9593\u304c\uff15\u5e74\u3092\u8d85\u3048\u3066\u3044\u308b<\/span><\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5e74\u306e\u524d\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u8b72\u6e21\u3057\u305f\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u8cb7\u63db\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5e74\u306e\u7fcc\u5e7412\u670831\u65e5\u307e\u3067\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u8cb7\u63db\u8cc7\u7523\u306e<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u5e8a\u9762\u7a4d\u304c50\u33a1\u4ee5\u4e0a<\/span><\/span>\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u8cb7\u63db\u8cc7\u7523\u306b\u3064\u3044\u3066<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u511f\u9084\u671f\u959310\u5e74\u4ee5\u4e0a\u306e\u501f\u5165\u91d1<\/span><\/span>\u3092\u6709\u3059\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#7B68EE;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u8b72\u6e21\u8cc7\u7523\u306e\u6577\u5730\u9762\u7a4d\u304c500\u33a1\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192500\u33a1\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u8b72\u6e21\u640d\u5931\u306b\u306f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u21923,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5e74\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<\/div>\n<p><strong>\u2463\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7533\u544a\u66f8\u306b\u306f\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\uff08\u63aa\u6cd541\u306e\uff15\u2461\u3001\u63aa\u898f18\u306e25\u2460\uff5e\u2462\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/b021.pdf\" target=\"_blank\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/b022.pdf\" target=\"_blank\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e\uff15\u7528\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000<strong>\u3010\uff11\u3011\uff08\uff11\uff09\u2462<\/strong>\uff08\u30a4\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000<strong>\u3010\uff11\u3011\uff08\uff13\uff09\u2462<\/strong>\uff08\u30a4\uff09\uff08\u30a8\uff09\uff08\u30aa\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u5e74\u672b\u306b\u304a\u3051\u308b\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\uff08\u501f\u5165\u91d1\u6b8b\u9ad8\uff1e\u8b72\u6e21\u4fa1\u984d\u306e\u5834\u5408\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<p>\u501f\u5165\u91d1\u306e\u6b8b\u3063\u3066\u3044\u308b\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u501f\u5165\u91d1\u6b8b\u9ad8\u3088\u308a\u3082\u4f4e\u3044\u4fa1\u984d\u3067\u8b72\u6e21\u3057\u3001\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u8b72\u6e21\u640d\u5931\u3092\u4ed6\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u640d\u76ca\u901a\u7b97\u306e\u7d50\u679c\u3001\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u8b72\u6e21\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u306b\u308f\u305f\u308a\u7e70\u8d8a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd541\u306e\uff15\u306e\uff12\u2460\uff09\u3002<\/p>\n<p>\u8b72\u6e21\u640d\u5931\u306e\u3046\u3061\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b\u306e\u306f\u3001\u8b72\u6e21\u5951\u7d04\u65e5\u524d\u65e5\u306e\u501f\u5165\u91d1\u6b8b\u9ad8\u304b\u3089\u8b72\u6e21\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u9650\u5ea6\u3068\u306a\u308b\uff08\u63aa\u6cd541\u306e\uff15\u306e\uff12\u2466\u4e00\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\uff08\u4f8b\uff09\u3000\u8b72\u6e21\u4fa1\u984d2,000\u4e07\u5186\u3001\u8b72\u6e21\u640d\u59312,500\u4e07\u5186\u3001\u8b72\u6e21\u5951\u7d04\u524d\u65e5\u306e\u501f\u5165\u91d1\u6b8b\u9ad83,000\u4e07\u5186\u306e\u5834\u5408<br \/>\n\u640d\u76ca\u901a\u7b97\u9650\u5ea6\u984d\uff1a\u501f\u5165\u91d1\u6b8b\u9ad83,000\u4e07\u5186\uff0d\u8b72\u6e21\u4fa1\u984d2,000\u4e07\u5186\uff1d1,000\u4e07\u5186<br \/>\n<strong>\u3000<\/strong>2,500\u4e07\u5186\uff1e1,000\u4e07\u5186<br \/>\n<strong>\u3000<\/strong>\u2234\u640d\u76ca\u901a\u7b97\u53ef\u80fd\u984d\u30001,000\u4e07\u5186<\/p>\n<\/div>\n\u3053\u306e\u7279\u4f8b\u306f\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u3001\u8cb7\u63db\u8cc7\u7523\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #556b2f;\"><strong>\u3010\uff12\u3011<\/strong><\/span>\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-53\/2\/\">\u6b21\u30da\u30fc\u30b8<\/a>\uff09\u3067\u89e3\u8aac\u3059\u308b\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u300d\u3068\u306e\u4f75\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd541\u306e\uff15\u306e\uff12\u2460\u2463\u2466\u3001\u63aa\u4ee426\u306e\uff17\u2462\uff5e\u2465\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a2\uff09\uff08\u30a8\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff14\uff09\u2461<\/strong>\uff08\u30a4\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u58f2\u8cb7\u5951\u7d04\u65e5\u306e\u524d\u65e5\u306b\u304a\u3044\u3066\u3001\u4e00\u5b9a\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u304c\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u501f\u5165\u91d1\u6b8b\u9ad8\uff1e\u8b72\u6e21\u4fa1\u984d\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5e74\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002<\/p>\n<p><strong>\u2463\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u7533\u544a\u66f8\u306b\u306f\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\uff08\u63aa\u6cd541\u306e\uff15\u306e\uff12\u2461\u3001\u63aa\u898f18\u306e26\u2460\u2461\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/b023.pdf\" target=\"_blank\">\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u306e\u660e\u7d30\u66f8\uff08\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/b024.pdf\" target=\"_blank\">\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u8a08\u7b97\u66f8\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e\uff15\u306e\uff12\u7528\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff11\uff09\u2462<\/strong>\uff08\u30a4\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff11\u3011<\/span>\uff08\uff13\uff09\u2462<\/strong>\uff08\u30a4\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u58f2\u8cb7\u5951\u7d04\u65e5\u524d\u65e5\u306b\u304a\u3051\u308b\u501f\u5165\u91d1\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-53\/2\/\">\u6b21\u30da\u30fc\u30b8\u3078\u3064\u3065\u304f<\/a>\uff09<\/p>\n<p><!--nextpage--><\/p>\n<p>\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-53\/\">\u524d\u30da\u30fc\u30b8\u3078\u623b\u308b<\/a>\uff09<br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#556b2f;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #556b2f;\"><strong>\u3010\uff12\u3011\u3000\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#556b2f;\"><\/div>\n<p>\u4f4f\u5b85\u3092\u53d6\u5f97\u7b49\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308b\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306f\u3001\u65b0\u305f\u306b\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u6642\u3060\u3051\u3067\u306a\u304f\u3001\u65e2\u5b58\u306e\u4f4f\u5b85\u306b\u5897\u6539\u7bc9\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u3082\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u4f4f\u5b85\u3092\u65b0\u7bc9\u53c8\u306f\u65b0\u7bc9\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9069\u7528\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff3d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\uff08\u63aa\u6cd541\u2460\u3001\u63aa\u6cd541\u2469\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u3066\u4f4f\u5b85\u3092\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd541\u306e19\u306e\uff14\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\uff08\uff0a\uff11\uff09<\/span><\/span>\u3092\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u3057\u305f\u5834\u5408\uff08\u2460\u3068\u306e\u9078\u629e\u9069\u7528\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3068\u306f\u3001\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u666e\u53ca\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u898f\u5b9a\u3059\u308b\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3092\u3044\u3046\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff3b\u5e73\u621025\u5e74\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff3d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\uff08\u63aa\u6cd541\u2462\u4e94\u3001\u63aa\u6cd541\u246a\u4e09\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u5408\u8a08\u984d\u00d7\uff11\uff05\uff08100\u5186\u672a\u6e80\u306e\u7aef\u6570\u5207\u6368\u3066\u3001\u4ee5\u4e0b\u3059\u3079\u3066\u540c\u3058\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u63a7\u9664\u671f\u9593\uff1a10\u5e74<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u63a7\u9664\u9650\u5ea6\u984d\uff1a\uff11\u5e74\u306b\u3064\u304d20\u4e07\u5186\uff08\u53d6\u5f97\u7b49\u3057\u305f\u4f4f\u5b85\u304c\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u53c8\u306f<span style=\"text-decoration: underline; color: #b22222;\"><span style=\"text-decoration: underline;\">\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\uff08\uff0a\uff12\uff09<\/span><\/span>\u306e\u5834\u5408\u306b\u306f30\u4e07\u5186\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u3068\u306f\u3001\u90fd\u5e02\u306e\u4f4e\u70ad\u7d20\u5316\u306e\u666e\u53ca\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u898f\u5b9a\u3059\u308b\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u306b\u8a72\u5f53\u3059\u308b\u5bb6\u5c4b\u53c8\u306f\u540c\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u4f4e\u70ad\u7d20\u5efa\u7bc9\u7269\u3068\u307f\u306a\u3055\u308c\u308b\u7279\u5b9a\u5efa\u7bc9\u7269\u306b\u8a72\u5f53\u3059\u308b\u5bb6\u5c4b\uff08\u7279\u5b9a\u5efa\u7bc9\u7269\u306b\u8a72\u5f53\u3059\u308b\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621025\u5e74\uff16\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u5bfe\u8c61\u3068\u306a\u308b\uff09\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd541\u306e19\u306e\uff14\u2460\u2461\u3001\u63aa\u4ee426\u306e28\u306e\uff16\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u6a19\u6e96\u7684\u306a\u8cbb\u7528\uff08\uff0a\uff13\uff09<\/span><\/span>\uff08500\u4e07\u5186\u304c\u9650\u5ea6\uff09\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u305d\u306e\u5e74\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7fcc\u5e74\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff13\uff09<\/span>\u3000\u6a19\u6e96\u7684\u306a\u8cbb\u7528\u3068\u306f\u3001\u56fd\u571f\u4ea4\u901a\u5927\u81e3\u304c\u5b9a\u3081\u308b\u3082\u306e\u3067\u3001\u6b21\u306e\u91d1\u984d\u306b\u5e8a\u9762\u7a4d\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"padding-left: 30px;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-35875\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-2.png\" alt=\"\u69cb\u3000\u9020\t\uff11\u33a1\u5f53\u305f\u308a\u306e\u91d1\u984d \u6728\u9020\u3001\u9244\u9aa8\u9020\t33,000\u5186 \u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\u3001\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u9020\t36,300\u5186 \u4e0a\u8a18\u4ee5\u5916\u306e\u69cb\u9020\t33,000\u5186\" width=\"450\" height=\"112\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-2.png 658w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/01\/H25kakutei-sinkoku3-2-300x74.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<\/div>\n<strong><\/strong><\/p>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd541\u2460\u3001\u63aa\u4ee426\u2460\uff09\u2462\u2463\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u65b0\u7bc9\u3055\u308c\u305f\u4f4f\u5b85\u53c8\u306f\u5efa\u7bc9\u5f8c\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u306e\u306a\u3044\u4f4f\u5b85\u3092\u53d6\u5f97\u3059\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u65b0\u7bc9\u53c8\u306f\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff16\u30f6\u6708\u4ee5\u5185\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u5e74\u306e<span style=\"text-decoration: underline; color: #b22222;\">12\u670831\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b<\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u5e8a\u9762\u7a4d\uff08\uff0a\uff0950\u33a1\u4ee5\u4e0a<\/span><\/span>\u3001\u5e8a\u9762\u7a4d\u306e<span style=\"text-decoration: underline; color: #b22222;\">\uff11\/\uff12\u4ee5\u4e0a\u3092\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b<\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3000\u5e8a\u9762\u7a4d\u306e\u5224\u65ad\u57fa\u6e96\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/801226\/sinkoku\/57\/41\/01.htm#a-10\" target=\"_blank\">\u63aa\u901a41-10\uff5e12<\/a>\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u767b\u8a18\u7c3f\u4e0a\u306e\u8868\u793a\u3067\u5224\u65ad<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5834\u5408\u306f\u3001\u5c02\u6709\u90e8\u5206\u306e\u5e8a\u9762\u7a4d\u3067\u5224\u65ad\uff08\u5171\u7528\u90e8\u5206\u306f\u542b\u3081\u306a\u3044\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u5e97\u8217\u4f75\u7528\u4f4f\u5b85\u3084\u5171\u6709\u8005\u304c\u3044\u308b\u4f4f\u5b85\u306e\u5834\u5408\u306f\u3001\u5e97\u8217\u90e8\u5206\u3084\u5171\u6709\u6301\u5206\u3082\u542b\u3081\u305f\u5efa\u7269\u5168\u4f53\u306e\u5e8a\u9762\u7a4d\u3067\u5224\u65ad<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u914d\u5076\u8005\u3084\u76f4\u7cfb\u8840\u65cf\u7b49\u3001\u7279\u5225\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u304b\u3089\u306e\u53d6\u5f97\u3067\u306f\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u305d\u306e\u5e74\u5206\u306e<span style=\"text-decoration: underline; color: #b22222;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u4ee5\u4e0b<\/span>\u306e<span style=\"text-decoration: underline; color: #b22222;\">\u5c45\u4f4f\u8005<\/span>\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ab\uff09\u3000\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u3068\u305d\u306e\u524d\u5f8c\uff12\u5e74\u305a\u3064\uff08\u8a08\uff15\u5e74\uff09\u306e\u9593\u306b\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd531\u306e\uff13\uff09\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ad\uff09\u3000\u501f\u5165\u91d1\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001<span style=\"text-decoration: underline; color: #b22222;\">10\u5e74\u4ee5\u4e0a<\/span>\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u8fd4\u6e08\u3059\u308b\u501f\u5165\u91d1\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u9069\u7528\u521d\u5e74\u5ea6\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u6b21\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\uff08\u63aa\u6cd541<span style=\"color: #0000ff;\">\uff0824\uff09<\/span>\u3001\u63aa\u898f18\u306e21\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8a08\u7b97\u660e\u7d30\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki01\/shinkokusho\/pdf\/h25\/14.pdf\" target=\"_blank\">\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306b\u3064\u3044\u3066\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/008.pdf\" target=\"_blank\">\u8a8d\u5b9a\uff08\u9577\u671f\u512a\u826f\uff09\u4f4f\u5b85\u65b0\u7bc9\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u4f4f\u6c11\u7968\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\uff1a\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3001\u8acb\u8ca0\u5951\u7d04\u66f8\u7b49\u306e\u5199\u3057\uff08\u53d6\u5f97\u7b49\u5e74\u6708\u65e5\u3001\u5bfe\u4fa1\u306e\u984d\u3001\u5e8a\u9762\u7a4d\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ab\uff09\u3000\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u3001\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u306e\u5834\u5408\uff1a\u8a8d\u5b9a\u901a\u77e5\u66f8\u306e\u5199\u3057\u7b49\u306e\u5404\u7a2e\u8a3c\u660e\u66f8<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u4e2d\u53e4\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9069\u7528\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff3d<\/strong><br \/>\n\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u3066\u4e2d\u53e4\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\uff08\u63aa\u6cd541\u2460\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5e73\u621025\u5e74\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff08\u63aa\u6cd541\u2462\u4e94\uff09\uff3d<\/strong><br \/>\n\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u5408\u8a08\u984d\u00d7\uff11\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u671f\u9593\uff1a10\u5e74<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u9650\u5ea6\u984d\uff1a1\u5e74\u306b\u3064\u304d20\u4e07\u5186<\/p>\n<\/div>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd541\u2460\u3001\u63aa\u4ee426\u2461\uff5e\u2463\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u5efa\u7bc9\u5f8c\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u306e\u3042\u308b\u5bb6\u5c4b\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u53d6\u5f97\u3057\u305f\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8010\u706b\u5efa\u7bc9\u7269\uff1a\u53d6\u5f97\u65e5\u4ee5\u524d25\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u8010\u706b\u5efa\u7bc9\u7269\u4ee5\u5916\uff1a\u53d6\u5f97\u65e5\u4ee5\u524d20\u5e74\u4ee5\u5185\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3082\u306e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e0a\u8a18\u306b\u8a72\u5f53\u3057\u306a\u3044\u4f4f\u5b85\uff1a<span style=\"text-decoration: underline; color: #b22222;\">\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\uff08\uff0a\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3000\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3068\u306f\u3001\u53d6\u5f97\u65e5\u524d\uff12\u5e74\u4ee5\u5185\u306b\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8\u306b\u3088\u308b\u8a3c\u660e\u306e\u305f\u3081\u306e\u5bb6\u5c4b\u306e\u8abf\u67fb\u304c\u7d42\u4e86\u3057\u305f\u3082\u306e\u3001\u53d6\u5f97\u65e5\u524d\uff12\u5e74\u4ee5\u5185\u306b\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8\u306b\u3088\u308a\u8010\u9707\u7b49\u7d1a\u306b\u4fc2\u308b\u8a55\u4fa1\u304c\u7b49\u7d1a\uff11\uff5e\u7b49\u7d1a\uff13\u3068\u8a55\u4fa1\u3055\u308c\u305f\u3082\u306e\u3001\u53d6\u5f97\u65e5\u524d\uff12\u5e74\u4ee5\u5185\u306b\u65e2\u5b58\u4f4f\u5b85\u58f2\u8cb7\u7455\u75b5\u62c5\u4fdd\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a4\uff09\uff5e\uff08\u30ad\uff09\u3068\u540c\u3058<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u57fa\u672c\u7684\u306a\u624b\u7d9a\u53ca\u3073\u6dfb\u4ed8\u66f8\u985e\u306f<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff11\uff09\u2462<\/strong>\u3068\u540c\u3058\u3067\u3042\u308b\u3002<br \/>\n\u53d6\u5f97\u3057\u305f\u4f4f\u5b85\u304c\u300c\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8981\u4ef6\u306b\u5fdc\u3058\u3066\u6b21\u306e\u66f8\u985e\u3082\u5fc5\u8981\u3068\u306a\u308b\uff08\u63aa\u6cd541<span style=\"color: #3366ff;\">\uff0824\uff09<\/span>\u3001\u63aa\u898f18\u306e21\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#6495ED;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u8010\u9707\u57fa\u6e96\u9069\u5408\u8a3c\u660e\u66f8<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u4f4f\u5b85\u6027\u80fd\u8a55\u4fa1\u66f8\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000\u65e2\u5b58\u4f4f\u5b85\u58f2\u8cb7\u7455\u75b5\u62c5\u4fdd\u8cac\u4efb\u4fdd\u967a\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u985e<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u65e2\u5b58\u4f4f\u5b85\u3092\u5897\u6539\u7bc9\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9069\u7528\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff3d<\/strong><br \/>\n\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u3066\u65e2\u5b58\u4f4f\u5b85\u3092<span style=\"text-decoration: underline; color: #b22222;\">\u5897\u6539\u7bc9<\/span><span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u7b49\uff08\uff0a\uff09<\/span><\/span>\u3057\u305f\u5834\u5408\uff08\u63aa\u6cd541\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3000\u5897\u6539\u7bc9\u7b49\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5de5\u4e8b\u3092\u3044\u3046\uff08\u63aa\u6cd541\u246c\u3001\u63aa\u4ee426<span style=\"color: #3366ff;\">\uff0825\uff09<\/span>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u5897\u7bc9\u3001\u6539\u7bc9\u3001\u5efa\u7bc9\u57fa\u6e96\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u5927\u898f\u6a21\u4fee\u7e55\u53c8\u306f\u5927\u898f\u6a21\u6a21\u69d8\u66ff\u3048<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u533a\u5206\u6240\u6709\u90e8\u5206\u306e\u5e8a\u3001\u968e\u6bb5\u53c8\u306f\u58c1\u306e\u904e\u534a\u306b\u3064\u3044\u3066\u884c\u3046\u4e00\u5b9a\u306e\u4fee\u7e55\u3001\u6a21\u69d8\u66ff\u3048<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u5c45\u5ba4\u3001\u8abf\u7406\u5ba4\u3001\u6d74\u5ba4\u3001\u4fbf\u6240\u305d\u306e\u4ed6\u306e\u4e00\u5ba4\u306e\u5e8a\u53c8\u306f\u58c1\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u884c\u3046\u4fee\u7e55\u3001\u6a21\u69d8\u66ff\u3048<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u5efa\u7bc9\u57fa\u6e96\u6cd5\u65bd\u884c\u4ee4\u306e\u69cb\u9020\u5f37\u5ea6\u7b49\u306b\u95a2\u3059\u308b\u898f\u5b9a\u53c8\u306f\u5730\u9707\u306b\u5bfe\u3059\u308b\u5b89\u5168\u6027\u306b\u4fc2\u308b\u57fa\u6e96\u306b\u9069\u5408\u3055\u305b\u308b\u305f\u3081\u306e\u4e00\u5b9a\u306e\u4fee\u7e55\u3001\u6a21\u69d8\u66ff\u3048<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u4e00\u5b9a\u306e\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3001\u4e00\u5b9a\u306e\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5e73\u621025\u5e74\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff3d<\/strong><br \/>\n\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u5408\u8a08\u984d\u00d7\uff11\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u671f\u9593\uff1a10\u5e74<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u63a7\u9664\u9650\u5ea6\u984d\uff1a\uff11\u5e74\u306b\u3064\u304d20\u4e07\u5186<\/p>\n<\/div>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd541\u2460\u3001\u63aa\u4ee426<span style=\"color: #3366ff;\">\uff0827\uff09<\/span>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u81ea\u5df1\u6240\u6709\u304b\u3064\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b \u306b\u3064\u3044\u3066\u884c\u3046\u5897\u6539\u7bc9\u7b49\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u5897\u6539\u7bc9\u7b49\u306e\u65e5\u304b\u3089\uff16\u30f6\u6708\u4ee5\u5185\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u5e74\u306e<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">12\u670831\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b<\/span><\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a6\uff09\uff5e\uff08\u30ad\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000<span style=\"text-decoration: underline; color: #b22222;\">\u5de5\u4e8b\u8cbb\u7528\u304c100\u4e07\u5186\u8d85<\/span>\u3067\u3042\u308a\u3001\u305d\u306e\uff11\/\uff12\u4ee5\u4e0a\u304c\u5c45\u4f4f\u7528\u90e8\u5206\u306e\u5de5\u4e8b\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u57fa\u672c\u7684\u306a\u624b\u7d9a\u53ca\u3073\u5fc5\u8981\u306a\u66f8\u985e\u306f<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff11\uff09\u2462<\/strong>\u3068\u540c\u3058\u3067\u3042\u308b\u3002\u5897\u7bc9\u3001\u6539\u7bc9\u4ee5\u5916\u306e\u5de5\u4e8b\u306b\u3064\u3044\u3066\u306f\u3001\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8\u7b49\u306e\u6dfb\u4ed8\u3082\u5fc5\u8981\u3068\u306a\u308b\uff08\u63aa\u6cd541<span style=\"color: #3366ff;\">\uff0824\uff09<\/span>\u3001\u63aa\u898f18\u306e21\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\uff08<span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff13\uff09\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\uff08\uff13\uff09\u3068\u306e\u9078\u629e\u9069\u7528\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9069\u7528\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff3d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2464\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u30fb\u30fb<span style=\"text-decoration: underline; color: #b22222;\">\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\uff08\uff0a\uff11\uff09<\/span>\u3092\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd541\u306e19\u306e\uff13\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u30fb\u30fb<span style=\"text-decoration: underline; color: #b22222;\">\u4e00\u822c\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\uff08\uff0a\uff12\uff09<\/span>\u3092\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\u3068\u306f\u3001\u6b21\u306e\u5de5\u4e8b\u3092\u3044\u3046\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2465\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\uff08\u5c45\u5ba4\u306e\u3059\u3079\u3066\u306e\u7a93\u306e\u6539\u4fee\u5de5\u4e8b\u53c8\u306f\u305d\u306e\u5de5\u4e8b\u3068\u4f75\u305b\u3066\u884c\u3046\u5e8a\u3001\u5929\u4e95\u3001\u58c1\u306e\u65ad\u71b1\u5de5\u4e8b\u3067\u3001\u6539\u4fee\u90e8\u4f4d\u306e\u7701\u30a8\u30cd\u6027\u80fd\u304c\u5e73\u621011\u5e74\u57fa\u6e96\u4ee5\u4e0a\u3068\u306a\u308b\u3082\u306e\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\u306e\u3046\u3061\u3001\u6539\u4fee\u5f8c\u306e\u4f4f\u5b85\u5168\u4f53\u306e\u7701\u30a8\u30cd\u6027\u80fd\u304c\u5e73\u621011\u5e74\u57fa\u6e96\u76f8\u5f53\u3068\u306a\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5de5\u4e8b\uff08\u7279\u5b9a\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u4e0a\u8a18\uff12\u3064\u306e\u5de5\u4e8b\u3068\u4f75\u305b\u3066\u884c\u3046\u4e00\u5b9a\u306e\u4fee\u7e55\u3001\u6a21\u69d8\u66ff\u3048\u306e\u5de5\u4e8b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u4e00\u822c\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\u3068\u306f\u3001\u6b21\u306e\u5de5\u4e8b\u3092\u3044\u3046\uff08\u63aa\u6cd541\u306e19\u306e\uff13\u2463\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u3059\u3079\u3066\u306e\u5c45\u5ba4\u306e\u7a93\u5168\u90e8\u306e\u6539\u4fee\u5de5\u4e8b\u3001\u53c8\u306f\u305d\u306e\u5de5\u4e8b\u3068\u4f75\u305b\u3066\u884c\u3046\u5e8a\u3001\u5929\u4e95\u3001\u58c1\u306e\u65ad\u71b1\u5de5\u4e8b\u3067\u3001\u305d\u306e\u6539\u4fee\u90e8\u4f4d\u306e\u7701\u30a8\u30cd\u6027\u80fd\u304c\u5e73\u621011\u5e74\u57fa\u6e96\u4ee5\u4e0a\u3068\u306a\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u4e0a\u8a18\u5de5\u4e8b\u3068\u4f75\u305b\u3066\u884c\u3046\u4e00\u5b9a\u306e\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u53d6\u66ff\u3048\u53c8\u306f\u53d6\u4ed8\u3051\u306b\u4fc2\u308b\u5de5\u4e8b<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5e73\u621025\u5e74\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff3d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2464\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff21\u00d7\uff12\uff05+\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\uff0d\uff21\uff09\u00d7\uff11\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\uff21\uff1a\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u5e74\u672b\u6b8b\u9ad8\u306e\u3046\u3061\u3001\u7279\u5b9a\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u7b49\u306b\u8981\u3057\u305f\u984d\uff08200\u4e07\u5186\u304c\u9650\u5ea6\uff09\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306f1,000\u4e07\u5186\u304c\u9650\u5ea6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u63a7\u9664\u671f\u9593\uff1a\uff15\u5e74<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u63a7\u9664\u9650\u5ea6\u984d\uff1a\uff11\u5e74\u306b\u3064\u304d12\u4e07\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd541\u306e19\u306e\uff13\u2460\u4e8c\uff09<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\uff08200\u4e07\u5186\u304c\u9650\u5ea6\u3001\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u8a2d\u7f6e\u5de5\u4e8b\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f300\u4e07\u5186\u304c\u9650\u5ea6\uff09\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a2\uff09\u3000\u4e00\u822c\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a4\uff09\u3000\u4e00\u822c\u65ad\u71b1\u6539\u4fee\u5de5\u4e8b\u306e\u6a19\u6e96\u7684\u306a\u8cbb\u7528\u306e\u984d<\/p>\n<\/div>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2464\u2465\u3001\u63aa\u6cd541\u306e19\u306e\uff13\u2460\u4e8c\u3001\u2462\u2465\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u81ea\u5df1\u6240\u6709\u304b\u3064\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b \u306b\u3064\u3044\u3066\u884c\u3046\u6539\u4fee\u5de5\u4e8b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u5897\u6539\u7bc9\u7b49\u306e\u65e5\u304b\u3089\uff16\u30f6\u6708\u4ee5\u5185\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u5e74\u306e<span style=\"text-decoration: underline; color: #b22222;\">12\u670831\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b<\/span>\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a6\uff09\u3000<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff11\uff09\u2461<\/strong>\uff08\u30a6\uff09\uff08\u30aa\uff09\u3068\u540c\u3058<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a8\uff09\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001<span style=\"text-decoration: underline; color: #b22222;\">\uff15\u5e74\u4ee5\u4e0a<\/span>\u306b\u308f\u305f\u3063\u3066\u5206\u5272\u8fd4\u6e08\u3059\u308b\u501f\u5165\u91d1\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30aa\uff09\u3000<span style=\"text-decoration: underline; color: #b22222;\">\u5de5\u4e8b\u8cbb\u7528\u304c30\u4e07\u5186\u8d85<\/span>\u3067\u3042\u308a\u3001\u305d\u306e\uff11\/\uff12\u4ee5\u4e0a\u304c\u5c45\u4f4f\u7528\u90e8\u5206\u306e\u5de5\u4e8b\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30ab\uff09\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u5e74\u306b\u304a\u3044\u3066\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u57fa\u672c\u7684\u306a\u624b\u7d9a\u53ca\u3073\u5fc5\u8981\u306a\u66f8\u985e\u306f<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff11\uff09\u2462<\/strong>\u3068\u540c\u3058\u3067\u3042\u308b\u3002\u5897\u6539\u7bc9\u7b49\u5de5\u4e8b\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u8ffd\u52a0\u3067\u5fc5\u8981\u3068\u306a\u308b\u3002<br \/>\n\u307e\u305f\u3001\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u300c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306b\u4ee3\u3048\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/007.pdf\" target=\"_blank\">\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff15\uff09\u3000\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\uff08<span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff13\uff09\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\uff08\uff13\uff09\u3068\u306e\u9078\u629e\u9069\u7528\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9069\u7528\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff3d<\/strong><br \/>\n<span style=\"text-decoration: underline; color: #b22222;\">\u7279\u5b9a\u5c45\u4f4f\u8005\uff08\uff0a\uff11\uff09<\/span>\u304c\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u3066<span style=\"text-decoration: underline; color: #b22222;\">\u4e00\u5b9a\u306e\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\uff08\uff0a\uff12\uff09<\/span>\u3092\u3057\u305f\u5834\u5408\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2460\u3001\u63aa\u6cd541\u306e19\u306e\uff13\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff11\uff09<\/span>\u3000\u7279\u5b9a\u5c45\u4f4f\u8005\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5c45\u4f4f\u8005\u3092\u3044\u3046\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2460\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb50\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u8005<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u4ecb\u8b77\u4fdd\u967a\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u8981\u4ecb\u8b77\u53c8\u306f\u8981\u652f\u63f4\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u8005<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u8005<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u9ad8\u9f62\u8005\u7b49\uff0865\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u3001\u8981\u4ecb\u8b77\u30fb\u8981\u652f\u63f4\u8a8d\u5b9a\u3092\u53d7\u3051\u3066\u3044\u308b\u89aa\u65cf\u3001\u969c\u5bb3\u8005\u3067\u3042\u308b\u89aa\u65cf\uff09\u3068\u540c\u5c45\u3092\u5e38\u6cc1\u3068\u3057\u3066\u3044\u308b\u8005<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff12\uff09<\/span>\u3000\u4e00\u5b9a\u306e\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u3068\u306f\u3001\u9ad8\u9f62\u8005\u7b49\u304c\u81ea\u7acb\u3057\u305f\u65e5\u5e38\u751f\u6d3b\u3092\u55b6\u3080\u306e\u306b\u5fc5\u8981\u306a\u4fee\u7e55\u53c8\u306f\u6a21\u69d8\u66ff\u3048\u3067\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5de5\u4e8b\u3092\u542b\u3080\u5897\u6539\u7bc9\u7b49\u3092\u3044\u3046\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2461\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u4ecb\u52a9\u7528\u306e\u8eca\u3044\u3059\u3067\u79fb\u52d5\u3059\u308b\u305f\u3081\u306b\u901a\u8def\u3084\u51fa\u5165\u53e3\u3092\u62e1\u5f35\u3059\u308b\u5de5\u4e8b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u968e\u6bb5\u306e\u8a2d\u7f6e\uff08\u65e2\u5b58\u306e\u968e\u6bb5\u3092\u64a4\u53bb\u3059\u308b\u5834\u5408\u306b\u9650\u308b\uff09\u53c8\u306f\u6539\u826f\u306b\u3088\u308a\u52fe\u914d\u3092\u7de9\u548c\u3059\u308b\u5de5\u4e8b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u6d74\u5ba4\u306e\u6539\u826f\u5de5\u4e8b\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u4fbf\u6240\u306e\u6539\u826f\u5de5\u4e8b\u306e\u3046\u3061\u4e00\u5b9a\u306e\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u6d74\u5ba4\u7b49\u306b\u624b\u3059\u308a\u3092\u53d6\u308a\u4ed8\u3051\u308b\u5de5\u4e8b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u6d74\u5ba4\u7b49\u306e\u5e8a\u306e\u6bb5\u5dee\u3092\u89e3\u6d88\u3059\u308b\u5de5\u4e8b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u51fa\u5165\u53e3\u306e\u6238\u306e\u6539\u4fee\u5de5\u4e8b<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\">\u30fb\u6d74\u5ba4\u7b49\u306e\u5e8a\u3092\u6ed1\u308a\u306b\u304f\u3044\u6750\u6599\u306b\u53d6\u308a\u66ff\u3048\u308b\u5de5\u4e8b<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5e73\u621025\u5e74\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff3d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3059\u308b\u5834\u5408\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff21\u00d7\uff12\uff05\uff0b\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\uff0d\uff21\uff09\u00d7\uff11\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\uff21\uff1a\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u5e74\u672b\u6b8b\u9ad8\u306e\u3046\u3061\u3001\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u7b49\u306b\u8981\u3057\u305f\u984d\uff08200\u4e07\u5186\u304c\u9650\u5ea6\uff09\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306f1,000\u4e07\u5186\u304c\u9650\u5ea6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u63a7\u9664\u671f\u9593\uff1a\uff15\u5e74<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u63a7\u9664\u9650\u5ea6\u984d\uff1a\uff11\u5e74\u306b\u3064\u304d12\u4e07\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u501f\u5165\u91d1\u7b49\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\uff08\u63aa\u6cd541\u306e19\u306e3\u2460\u4e00\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\uff08200\u4e07\u5186\u304c\u9650\u5ea6\uff09\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a2\uff09\u3000\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\uff08\u30a4\uff09\u3000\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u5de5\u4e8b\u306e\u6a19\u6e96\u7684\u306a\u8cbb\u7528\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3000\u7701\u30a8\u30cd\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u63a7\u9664\u984d\u306f\u5408\u8a08\u306720\u4e07\u5186\uff08\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u8a2d\u7f6e\u5de5\u4e8b\u304c\u542b\u307e\u308c\u308b\u5834\u5408\u306f30\u4e07\u5186\uff09<\/span><\/p>\n<\/div>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<p><strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff14\uff09\u2461<\/strong>\u3068\u540c\u3058\u3002<\/p>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u57fa\u672c\u7684\u306a\u624b\u7d9a\u53ca\u3073\u5fc5\u8981\u306a\u66f8\u985e\u3082<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff14\uff09\u2462<\/strong>\u3068\u540c\u3058\u3067\u3042\u308b\u3002<br \/>\n\u9069\u7528\u8981\u4ef6\u306b\u5fdc\u3058\u3066\u4ecb\u8b77\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8a3c\u306e\u5199\u3057\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u3082\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09\u3000\u8010\u9707\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u8981\u4ef6\u306b\u3082\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u91cd\u8907\u9069\u7528\u53ef\uff09<\/strong><\/h4>\n<p><strong>\u2460\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5DC;color:#000000;border-color:#800000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u9069\u7528\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff3d<\/strong><br \/>\n<span style=\"text-decoration: underline;\"><span style=\"color: #b22222; text-decoration: underline;\">\u4f4f\u5b85\u8010\u9707\u6539\u4fee\uff08\uff0a\uff09<\/span><\/span>\u3092\u3057\u305f\u5834\u5408\uff08\u63aa\u6cd541\u306e19\u306e\uff12\u2460\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\uff0a\uff09<\/span>\u3000\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u3068\u306f\u3001\u5730\u9707\u306b\u5bfe\u3059\u308b\u5b89\u5168\u6027\u306e\u5411\u4e0a\u3092\u76ee\u7684\u3068\u3057\u305f\u5897\u7bc9\u3001\u6539\u7bc9\u3001\u4fee\u7e55\u53c8\u306f\u6a21\u69d8\u66ff\u3048\u3092\u3044\u3046\uff08\u63aa\u6cd541\u306e19\u306e\uff12\u2460\uff09\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#800000;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\uff3b\u5e73\u621025\u5e74\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u984d\uff3d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u6b21\u306e\u3044\u305a\u308c\u304b\u5c11\u306a\u3044\u91d1\u984d\uff08200\u4e07\u5186\u304c\u9650\u5ea6\uff09\u00d710\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a2\uff09\u3000\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u30a4\uff09\u3000\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u306b\u4fc2\u308b\u8010\u9707\u5de5\u4e8b\u306e\u6a19\u6e96\u7684\u306a\u8cbb\u7528\u306e\u984d<\/p>\n<\/div>\n<p><strong>\u2461\u3000\u9069\u7528\u8981\u4ef6<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FA8072;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000\u662d\u548c56\u5e74\uff15\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3001\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b\u306b\u5bfe\u3059\u308b\u5de5\u4e8b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u8010\u9707\u6539\u4fee\u3057\u305f\u5bb6\u5c4b\u304c\u3001\u73fe\u884c\u306e\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p><strong>\u2462\u3000\u9069\u7528\u624b\u7d9a<\/strong><\/p>\n<p>\u9069\u7528\u306e\u305f\u3081\u306e\u624b\u7d9a\u53ca\u3073\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001<strong><span style=\"color: #556b2f;\">\u3010\uff12\u3011<\/span>\uff08\uff14\uff09\u2462<\/strong>\u3068\u57fa\u672c\u7684\u306b\u540c\u3058\u3067\u3042\u308b\u3002\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u7b49\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u8ffd\u52a0\u3067\u5fc5\u8981\u3068\u306a\u308b\uff08\u63aa\u6cd541\u306e19\u306e2\u2461\uff09\u3002<br \/>\n\u307e\u305f\u3001\u300c\u4f4f\u5b85\u7279\u5b9a\u6539\u4fee\u7279\u5225\u7a0e\u984d\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306b\u4ee3\u3048\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/010-1.pdf\" target=\"_blank\">\u4f4f\u5b85\u8010\u9707\u6539\u4fee\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #ff9900;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/p>\n<p>\u6b21\u56de\uff08\u6700\u7d42\u56de\uff09\u306f\u3001\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u3092\u53d6\u308a\u4e0a\u3052\u3001\u89e3\u8aac\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd533\u306e4\u2460\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd533\u6761\u306e\uff14\u7b2c\uff11\u9805<br \/>\n\u203b\u9752\u6587\u5b57\u306e<span style=\"color: #3366ff;\">\uff0824\uff09<\/span>\u30fb\u30fb\u30fb\u7b2c24\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u6240\u5f97\u7a0e\u306b\u306f\u3001\u4f4f\u5b85\u306b\u4fc2\u308b\u5404\u7a2e\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u4e3b\u306a\u3082\u306e\u306f\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u53c8\u306f\u8cb7\u63db\u3048\u3001\u4ea4\u63db\u3057\u305f\u5834\u5408\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u8b72\u6e21\u6240\u5f97\u306e\u7279\u4f8b\u3068\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u53d6\u5f97\u53c8\u306f\u5897\u6539\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3067\u304d\u308b\u7279\u5225\u63a7\u9664\u306e\u5236\u5ea6\u3067\u3042\u308b\u3002<br \/>\n\u4ee5\u4e0b\u306b\u3001\u5e73\u621025\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u4e3b\u306a\u4f4f\u5b85\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3068\u9069\u7528\u8981\u4ef6\u7b49\u3092\u307e\u3068\u3081\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u7279\u4f8b\u6bce\u306b\u8a73\u7d30\u306a\u9069\u7528\u8981\u4ef6\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e00\u822c\u7684\u306a\u30b1\u30fc\u30b9\u306b\u5fc5\u8981\u3068\u306a\u308b\u4e3b\u306a\u8981\u4ef6\u306e\u307f\u5217\u6319\u3057\u3066\u3044\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":[190,177,167,181,290],"tags":[594,396,160,377,161],"backnumber":[1728],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 04:51:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/35874"}],"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=35874"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/35874\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=35874"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=35874"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=35874"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=35874"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=35874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}