{"id":36326,"date":"2014-10-02T10:16:57","date_gmt":"2014-10-02T01:16:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=36326"},"modified":"2015-09-30T16:41:49","modified_gmt":"2015-09-30T07:41:49","slug":"corporation-article-231","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-231\/","title":{"rendered":"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c27\u56de\u3011\u300c\u5224\u4f8b\u5206\u6790\u246c\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5224\u4f8b\u5206\u6790\u246c\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p><a title=\"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c15\u56de\u3011\u300c\u5224\u4f8b\u5206\u6790\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-156\/\" target=\"_blank\">\u7b2c15\u56de<\/a>\u304b\u3089<a title=\"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c26\u56de\u3011\u300c\u5224\u4f8b\u5206\u6790\u246b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-222\/\" target=\"_blank\">\u7b2c26\u56de<\/a>\u307e\u3067\u306b\u304a\u3044\u3066\u306f\u3001\u65e5\u672c\u8208\u696d\u9280\u884c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u5206\u6790\u3057\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-6-2\u306e\u5c04\u7a0b\u8ddd\u96e2\u306b\u3064\u3044\u3066\u306e\u5206\u6790\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u7b2c27\u56de\u4ee5\u964d\u306b\u304a\u3044\u3066\u306f\u3001\u5bc4\u9644\u91d1\u3068\u3057\u3066\u5426\u8a8d\u3055\u308c\u305f\u76f8\u4e92\u30bf\u30af\u30b7\u30fc\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u5206\u6790\u3057\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u5c04\u7a0b\u8ddd\u96e2\u306b\u3064\u3044\u3066\u306e\u5206\u6790\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u76f8\u4e92\u30bf\u30af\u30b7\u30fc\u4e8b\u4ef6<\/strong><\/h4>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u7b2c\uff11\u5be9\u30fb\u798f\u4e95\u5730\u88c1\u5e73\u621013\u5e74\uff11\u670817\u65e5\u5224\u6c7a<\/strong><span style=\"font-size: 12px;\">\uff08\u8a1f\u670848\u5dfb\uff16\u53f71560\u9801\u3001\u7a0e\u8cc7250\u53f7\u9806\u53f78815\uff09<\/span><\/h4>\n<p><strong>\u2460\u3000\u5224\u6c7a\u306e\u6982\u8981<\/strong><\/p>\n<p>\u672c\u4e8b\u4ef6\u306f\u3001\u50b5\u52d9\u8d85\u904e\u3067\u3042\u308b\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\uff08\u4ee5\u4e0b\u3001\u300cX\u4e0d\u52d5\u7523\u300d\u3068\u3044\u3046\uff09\u306b\u5bfe\u3057\u3066\u3001\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u306b\u3088\u308a\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u3092\u884c\u3063\u305f\u5f8c\u306b\u3001\u5f53\u8a72\u682a\u5f0f\u3092\u6642\u4fa1\u3067\u95a2\u9023\u8005\u306b\u5bfe\u3057\u3066\u8b72\u6e21\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u50b5\u6a29\u653e\u68c4\u640d\u5931\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u3079\u304d\u640d\u5931\u3092\u6709\u4fa1\u8a3c\u5238\u8b72\u6e21\u640d\u3068\u3057\u3066\u8a8d\u8b58\u3057\u305f\u3053\u3068\u306b\u5bfe\u3057\u3001\u8ab2\u7a0e\u5e81\u304c\u3001\u5f53\u8a72\u7b2c\u4e09\u8005\u5272\u5f53\u5897\u8cc7\u306b\u3088\u308b\u91d1\u92ad\u306e\u6255\u8fbc\u307f\u306b\u3064\u3044\u3066\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u69cb\u6210\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u3001\u6709\u4fa1\u8a3c\u5238\u8b72\u6e21\u640d\u3092\u5426\u8a8d\u3057\u305f\u4e8b\u4ef6\u3067\u3042\u308b\u3002<!--more--><\/p>\n<p>\u672c\u4e8b\u4ef6\u306e\u4e89\u70b9\u3068\u3057\u3066\u306f\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\uff08\u2170\uff09<\/strong><\/span>\u3000\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u91d1\u306e\u3046\u3061\u3001\u305d\u306e\u984d\u9762\u91d1\u984d\u304b\u3064\u767a\u884c\u4fa1\u984d\u3067\u3082\u3042\u308b\uff11\u682a50\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u6cd5\u4eba\u7a0e\u6cd5\u7b2c37\u6761\u306b\u898f\u5b9a\u3059\u308b\u5bc4\u9644\u91d1\u306b\u5f53\u305f\u308b\u306e\u304b<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\u70b9\u3068\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\">\u57fa\u672c\u901a\u90549-1-12<\/a>\uff09\u3092\u6319\u3052\u308b\u304c\u3001\u53f3\u901a\u9054\u306f\u3001\u89aa\u4f1a\u793e\u304c\u8d64\u5b57\u306e\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066\u5897\u8cc7\u6255\u8fbc\u307f\u3092\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4e8b\u60c5\u306b\u304a\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u89aa\u4f1a\u793e\u304c\u8d64\u5b57\u5b50\u4f1a\u793e\u306e\u5897\u8cc7\u3092\u5f15\u304d\u53d7\u3051\u3001\u6642\u4fa1\u3092\u8d85\u3048\u308b\u6255\u8fbc\u307f\u3092\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u3088\u3046\u306a\u5897\u8cc7\u6255\u8fbc\u307f\u884c\u70ba\u306b\u3082\u7d4c\u6e08\u7684\u5408\u7406\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u6642\u4fa1\u3068\u6255\u8fbc\u91d1\u984d\u306e\u5dee\u984d\u3092\u4f01\u696d\u652f\u914d\u306e\u5bfe\u4fa1\u3068\u3068\u3089\u3048\u308b\u6709\u529b\u306a\u898b\u89e3\u3082\u3042\u308b\u3053\u3068\u306b\u914d\u616e\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u7d4c\u6e08\u7684\u5408\u7406\u6027\u304c\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u672c\u4ef6\u306e\u3088\u3046\u306a\u4e8b\u6848\u306b\u3064\u3044\u3066\u307e\u3067\u3001\u305d\u306e\u8da3\u65e8\u304c\u59a5\u5f53\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u672c\u4ef6\u306e\u3088\u3046\u306a\u682a\u5f0f\u58f2\u5374\u640d\u3092\u767a\u751f\u3055\u305b\u308b\u305f\u3081\u306e\u5897\u8cc7\u6255\u8fbc\u307f\u306f\u3001\u304a\u3088\u305d\u53f3\u901a\u9054\u304c\u4e88\u5b9a\u3059\u308b\u5834\u5408\u3068\u3044\u3048\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u672c\u4ef6\u5897\u8cc7\u5f53\u6642\u306b\u304a\u3051\u308bX\u4e0d\u52d5\u7523\u306e\u5de8\u984d\u306e\u50b5\u52d9\u8d85\u904e\u306f\u3001\u539f\u544a\u306e\u610f\u601d\u306b\u57fa\u3065\u3044\u3066\u4f5c\u51fa\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u539f\u544a\u81ea\u8eab\u3082\u3001\u3053\u308c\u306b\u3064\u304d\u8cb8\u5012\u51e6\u7406\u304c\u53ef\u80fd\u3067\u3042\u308b\u3068\u306f\u8003\u3048\u3066\u304a\u3089\u305a\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u3092\u53d7\u3051\u305a\u306b\u4e0a\u5834\u682a\u5f0f\u3092\u58f2\u5374\u3059\u308b\u552f\u4e00\u306e\u65b9\u6cd5\u3068\u8003\u3048\u3066\u3001\u672c\u4ef6\u4e00\u9023\u306e\u884c\u70ba\u3092\u9078\u629e\u3057\u305f\u3068\u3044\u3046\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u308c\u3092\u3082\u3063\u3066\u53d6\u5f15\u5f53\u4e8b\u8005\u306b\u3068\u3063\u3066\u3054\u304f\u5f53\u305f\u308a\u524d\u306e\u884c\u70ba\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<br \/>\n<\/div><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u2171\uff09\u3000\u539f\u544a\u5074\uff08\u7d0d\u7a0e\u8005\uff09\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<ul>\n<li>\u6cd537\u6761\uff16\u9805\u304c\u898f\u5b9a\u3059\u308b\u5bc4\u9644\u91d1\u306f\u5178\u578b\u7684\u306a\u501f\u7528\u6982\u5ff5\u3067\u3042\u3063\u3066\u3001\u5546\u6cd5\u4e0a\u9069\u6cd5\u304b\u3064\u6b63\u5f53\u306a\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u307f\u304c\u554f\u984c\u3068\u3055\u308c\u308b\u4f59\u5730\u306f\u306a\u304f\u3001\u307e\u305f\u3001\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u307f\u306b\u3088\u3063\u3066\u539f\u544a\u306f\u6255\u8fbc\u91d1\u984d\u3067\u8a55\u4fa1\u3055\u308c\u308b\u65b0\u682a\u3092\u5bfe\u4fa1\u3068\u3057\u3066\u5f97\u305f\u306e\u3067\u3042\u3063\u3066\u3001\u3053\u306e\u3053\u3068\u306f\u3001\u5546\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u53ca\u3073\u4f01\u696d\u4f1a\u8a08\u539f\u5247\u304c\u6255\u8fbc\u307f\u306b\u3088\u3063\u3066\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u6255\u3044\u8fbc\u3093\u3060\u91d1\u984d\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u57fa\u672c\u901a\u90549-1-10\u306e\uff12\uff08\u73fe\u5728\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\">\u57fa\u672c\u901a\u90549-1-12<\/a>\uff09\u304c\u8d64\u5b57\u5b50\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u5897\u8cc7\u6255\u8fbc\u307f\u306b\u3064\u3044\u3066\u3082\u5bc4\u9644\u91d1\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3068\u3059\u308b\u53d6\u6271\u3044\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3082\u660e\u3089\u304b\u3067\u3042\u308a\u3001\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u307f\u306b\u3088\u3063\u3066\u640d\u76ca\u306f\u751f\u3058\u5f97\u306a\u3044\u304b\u3089\u3001\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u91d1\u3092\u5bc4\u9644\u91d1\u3068\u8a8d\u3081\u308b\u4f59\u5730\u306f\u306a\u3044\u3002\u307e\u305f\u3001\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u307f\u306f\u3001\u305d\u306e\u76f4\u524d\u306b\u539f\u544a\u304cX\u4e0d\u52d5\u7523\u306b\u5bfe\u3057\u3066\u6709\u3057\u3066\u3044\u305f\u672c\u4ef6\u8cb8\u4ed8\u91d1\u50b5\u6a29\u304c\u56de\u53ce\u4e0d\u80fd\u3068\u306a\u3063\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u3053\u308c\u3092X\u4e0d\u52d5\u7523\u682a\u5f0f\u306b\u5909\u63db\u3057\u305f\u3053\u3068\u306b\u3059\u304e\u305a\u3001\u5408\u7406\u7684\u7d4c\u6e08\u4eba\u3068\u3057\u3066\u3054\u304f\u5f53\u305f\u308a\u524d\u306e\u884c\u70ba\u3067\u3042\u308b\u304b\u3089\u3001\u3084\u306f\u308a\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u91d1\u3092\u5bc4\u9644\u91d1\u3068\u8a8d\u3081\u308b\u4f59\u5730\u306f\u306a\u3044\u3002<br \/>\n<\/div><\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u4e89\u70b9\uff12\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c132\u6761\u306b\u898f\u5b9a\u3059\u308b\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u884c\u70ba\u8a08\u7b97\u306e\u5426\u8a8d\u306b\u3064\u3044\u3066\u306e\u5224\u65ad\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u2170\uff09\u3000\u88ab\u544a\u5074\uff08\u5927\u91ce\u7a0e\u52d9\u7f72\u9577\uff09\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<ul>\n<li>\u4eee\u306b\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u91d1\u306e\u3046\u3061\uff11\u682a50\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3059\u308b\u3068\u3001\u672c\u4ef6\u306b\u304a\u3051\u308b\u539f\u544a\u306e\u6cd5\u4eba\u7a0e\u8ca0\u62c5\u306f\u3001\u539f\u544a\u304c\u984d\u9762\u91d1\u984d\u53ca\u3073\u767a\u884c\u4fa1\u984d\u304c\u3044\u305a\u308c\u308250\u5186\u3067\u3042\u308b\u672c\u4ef6\u682a\u5f0f\u3092\uff11\u682a\u5f53\u305f\u308a100\u4e07\u5186\u3067\u5f15\u53d7\u3051\u3001\u6255\u8fbc\u307f\u3092\u884c\u3044\u3001\u3053\u308c\u3092\uff11\u682a\u5f53\u305f\u308a316\u5186\u3067\u58f2\u5374\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u8457\u3057\u304f\u6e1b\u5c11\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u53f3\u884c\u70ba\u306f\u3001\u6cd5132\u6761\uff11\u9805\uff11\u53f7\u306b\u898f\u5b9a\u3059\u308b\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u539f\u544a\u306e\u884c\u70ba\u3001\u8a08\u7b97\u3067\u3042\u3063\u3066\u3001\u7d14\u7d4c\u6e08\u4eba\u306e\u884c\u70ba\u3068\u3057\u3066\u6975\u3081\u3066\u4e0d\u81ea\u7136\u3001\u4e0d\u5408\u7406\u306a\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u540c\u6761\u306b\u3088\u3063\u3066\u3001\u88ab\u544a\u306f\u53f3\u5f15\u53d7\u3051\u3001\u6255\u8fbc\u307f\u3092\u5426\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u539f\u544a\u306f\u672c\u4ef6\u682a\u5f0f\u3092\u305d\u306e\u984d\u9762\u91d1\u984d\u3067\u3042\u3063\u3066\u767a\u884c\u4fa1\u984d\u3067\u3042\u308b\uff11\u682a\u5f53\u305f\u308a50\u5186\u3067\u5f15\u304d\u53d7\u3051\u3066\u6255\u3044\u8fbc\u307f\u3001\u305d\u306e\u4f59\u306fX\u4e0d\u52d5\u7523\u306b\u8d08\u4e0e\u3057\u305f\u3082\u306e\u3068\u5f15\u304d\u76f4\u3057\u3066\u539f\u544a\u306e\u672c\u4ef6\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u4e0a\u8a18\u306e\u307b\u304b\u3001\u4ee3\u8868\u8005\u306b\u304a\u3044\u3066\u76f8\u7d9a\u7a0e\u52a0\u7b97\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u6e1b\u5c11\u3055\u305b\u3088\u3046\u3068\u3057\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u89e6\u308c\u3066\u3044\u308b\u304c\u3001\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u672c\u8cea\u7684\u306a\u8ad6\u70b9\u3067\u306f\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u305f\u3081\u3001\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u7701\u7565\u3059\u308b\u3002<br \/>\n<\/div><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u2171\uff09\u3000\u539f\u544a\u5074\uff08\u7d0d\u7a0e\u8005\uff09\u306e\u4e3b\u5f35<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<ul>\n<li>\u4e89\u70b9\uff11\u306b\u3064\u3044\u3066\u306e\u4e3b\u5f35\u306e\u3068\u304a\u308a\u3001\u672c\u4ef6\u5897\u8cc7\u6255\u8fbc\u307f\u306f\u3001\u539f\u544a\u304cX\u4e0d\u52d5\u7523\u306b\u5bfe\u3057\u3066\u672c\u4ef6\u5897\u8cc7\u306e\u76f4\u524d\u306b\u6709\u3057\u3066\u3044\u305f\u8cb8\u4ed8\u91d1941\u51046,214\u4e075,873\u5186\u306e\u3046\u3061\u306e529\u5104\u5186\u3092\u3001X\u4e0d\u52d5\u7523\u682a\u5f0f\u306b\u5909\u63db\u3057\u305f\u3082\u306e\uff08\u300c\u8cb8\u4ed8\u91d1\u306e\u682a\u5f0f\u3078\u306e\u5909\u63db\u300d\uff09\u3067\u3042\u308a\u3001\u3053\u306e\u5834\u5408\u3001\u539f\u544a\u306b\u7d14\u8cc7\u7523\u306e\u6e1b\u5c11\u306f\u4f55\u3089\u751f\u3058\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u3001\u53f3\u884c\u70ba\u306f\u5408\u7406\u7684\u7d4c\u6e08\u4eba\u306e\u884c\u70ba\u3068\u3057\u3066\u4e0d\u81ea\u7136\u3001\u4e0d\u5408\u7406\u3067\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/li>\n<\/ul>\n<ul>\n<li>\u56de\u53ce\u4e0d\u80fd\u50b5\u6a29\u3092\u640d\u5931\u3068\u3057\u3066\u9855\u5728\u5316\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u50b5\u6a29\u653e\u68c4\u306b\u3088\u308b\u8cb8\u5012\u640d\u5931\u306e\u8a08\u4e0a\u3068\u3044\u3046\u65b9\u6cd5\u3082\u3042\u308a\u5f97\u305f\u304c\u3001\u539f\u544a\u53ca\u3073X\u4e0d\u52d5\u7523\u306f\u3001\u5897\u8cc7\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u640d\u5931\u3092\u9855\u5728\u5316\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u5408\u6cd5\u7684\u304b\u3064\u5408\u7406\u7684\u306a\u624b\u6cd5\u304c\uff12\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u305d\u306e\u3044\u305a\u308c\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u304b\u306f\u3001\u5f53\u4e8b\u8005\u306e\u4efb\u610f\u306e\u5224\u65ad\u306b\u3086\u3060\u306d\u3089\u308c\u308b\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n<\/div><\/li>\n<\/ul>\n<p>\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u53cc\u65b9\u304b\u3089\u4e0a\u8a18\u306e\u3088\u3046\u306a\u4e3b\u5f35\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002\u6b21\u56de\u306b\u304a\u3044\u3066\u3082\u89e3\u8aac\u3059\u308b\u304c\u3001\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u6cd5\u7b2c132\u6761\u306b\u898f\u5b9a\u3059\u308b\u540c\u65cf\u4f1a\u793e\u7b49\u306e\u884c\u70ba\u8a08\u7b97\u306e\u5426\u8a8d\u306b\u3064\u3044\u3066\u306e\u5224\u65ad\u306f\u306a\u3055\u308c\u306a\u304b\u3063\u305f\u304c\u3001\u5224\u6c7a\u6587\u306b\u304a\u3044\u3066\u3082\u3001\u4e0a\u8a18\u306e\u901a\u308a\u3001\u88ab\u544a\u5074\u306e\u4e3b\u5f35\u306f\u304b\u306a\u308a\u5927\u96d1\u628a\u306a\u3082\u306e\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u985e\u4f3c\u4e8b\u4ef6\u3067\u3042\u308b\u65e5\u672c\u30b9\u30ea\u30fc\u30a8\u30b9\u4e8b\u4ef6\u3068\u306f\u5927\u304d\u306a\u9055\u3044\u304c\u898b\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u5b9f\u969b\u306e\u5224\u6c7a\u6587\u3092\u898b\u3066\u307f\u308b\u3068\u8208\u5473\u6df1\u3044\u304c\u3001\u76f8\u4e92\u30bf\u30af\u30b7\u30fc\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u3064\u3044\u3066\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306e\u6761\u6587\u89e3\u91c8\u3068\u4e8b\u5b9f\u8a8d\u5b9a\u304c\u91cd\u8996\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u65e5\u672c\u30b9\u30ea\u30fc\u30a8\u30b9\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u306e\u8ca0\u62c5\u304c\u4e0d\u5f53\u306b\u6e1b\u5c11\u3055\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u70b9\u3092\u91cd\u8996\u3057\u3066\u3044\u308b\u3068\u3044\u3046\u9055\u3044\u304c\u3042\u308b\u3002<\/p>\n<p>\u6b21\u56de\u306b\u304a\u3044\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u4e3b\u5f35\u3092\u8e0f\u307e\u3048\u3001\u88c1\u5224\u6240\u304c\u3069\u306e\u3088\u3046\u306a\u5224\u65ad\u3092\u4e0b\u3057\u305f\u306e\u304b\u3001\u307e\u305f\u3001\u305d\u308c\u3092\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u3079\u304d\u3067\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u305d\u308c\u305e\u308c\u89e3\u8aac\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff14\uff0d\uff11\u3000\uff08\u5b50\u4f1a\u793e\u7b49\u3092\u6574\u7406\u3059\u308b\u5834\u5408\u306e\u640d\u5931\u8ca0\u62c5\u7b49\uff09\u300d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_04_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff14\uff0d\uff12\u3000\uff08\u5b50\u4f1a\u793e\u7b49\u3092\u518d\u5efa\u3059\u308b\u5834\u5408\u306e\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u7b49\uff09\u300d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff16\uff0d\uff11\u3000\uff08\u91d1\u92ad\u50b5\u6a29\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u5207\u6368\u3066\u3092\u3057\u305f\u5834\u5408\u306e\u8cb8\u5012\u308c\uff09\u300d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" target=\"_blank\">\u300c\uff19\uff0d\uff16\uff0d\uff12\u3000\uff08\u56de\u53ce\u4e0d\u80fd\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u308c\uff09\u300d<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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