{"id":36343,"date":"2014-10-30T10:16:10","date_gmt":"2014-10-30T01:16:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=36343"},"modified":"2018-11-29T16:02:02","modified_gmt":"2018-11-29T07:02:02","slug":"corporation-article-244","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-244\/","title":{"rendered":"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c29\u56de\u3011\u300c\u5224\u4f8b\u5206\u6790\u246e\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\u7b2c29\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5224\u4f8b\u5206\u6790\u246e\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>\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306e\u7b2c\u4e00\u5be9\u5224\u6c7a\u306e\u5185\u5bb9\u306f<a title=\"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c28\u56de\u3011\u300c\u5224\u4f8b\u5206\u6790\u246d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-237\/\" target=\"_blank\">\u7b2c28\u56de<\/a>\u3067\u89e3\u8aac\u3057\u305f\u901a\u308a\u3067\u3042\u308b\u3002\u672c\u7a3f\u306b\u304a\u3044\u3066\u306f\u3001\u63a7\u8a34\u5be9\u5224\u6c7a\u3001\u6700\u9ad8\u88c1\u5224\u6c7a\u306b\u3064\u3044\u3066\u89e6\u308c\u305f\u3046\u3048\u3067\u3001\u4f4e\u5229\u8cb8\u4ed8\u3051\u306b\u3064\u3044\u3066\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u8003\u5bdf\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<!--more--><\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u63a7\u8a34\u5be9\u30fb\u540d\u53e4\u5c4b\u9ad8\u88c1\u91d1\u6ca2\u652f\u90e8\u5e73\u621014\u5e74\uff15\u670815\u65e5\u5224\u6c7a<\/strong><span style=\"font-size: 12px;\">\uff08\u7a0e\u8cc7252\u53f7\u9806\u53f79121\uff09<\/span><\/h4>\n<p><a title=\"\u8cb8\u5012\u640d\u5931\u306b\u304a\u3051\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3000\u3010\u7b2c28\u56de\u3011\u300c\u5224\u4f8b\u5206\u6790\u246d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-237\/\" target=\"_blank\">\u7b2c28\u56de<\/a>\u3067\u89e3\u8aac\u3057\u305f\u7b2c\u4e00\u5be9\u5224\u6c7a\u306e\u5185\u5bb9\u306b\u4e00\u90e8\u4fee\u6b63\u3092\u52a0\u3048\u305f\u3046\u3048\u3067\u3001\u63a7\u8a34\u5be9\u5224\u6c7a\u306e\u5224\u6c7a\u6587\u304c\u66f8\u304b\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u308c\u307b\u3069\u5927\u304d\u306a\u5185\u5bb9\u306e\u5909\u5316\u304c\u3042\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u6982\u306d\u7b2c\u4e00\u5be9\u5224\u6c7a\u3068\u307b\u307c\u540c\u3058\u5224\u65ad\u304c\u4e0b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u6700\u9ad8\u88c1\u5e73\u621014\u5e7410\u670815\u65e5\u5224\u6c7a<\/strong><span style=\"font-size: 12px;\">\uff08\u7a0e\u8cc7252\u53f7\u9806\u53f79213\uff09<\/span><\/h4>\n<p>\u4e0a\u544a\u7406\u7531\u304c\u6c11\u4e8b\u8a34\u8a1f\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4e0d\u53d7\u7406\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306e\u8a55\u91c8<\/strong><\/h4>\n<p><strong>\u2460\u3000\u6982\u8981<\/strong><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-6-1\uff084\uff09\u30019-4-2\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u300c\u5897\u8cc7\u6255\u8fbc\u307f\uff0b\u682a\u5f0f\u8b72\u6e21\u300d\u3068\u3044\u3046\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u629e\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u3082\u305d\u3082\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u69cb\u6210\u305b\u305a\u3001\u5bc4\u9644\u91d1\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u6709\u4fa1\u8a3c\u5238\u8b72\u6e21\u640d\u306f\u767a\u751f\u305b\u305a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u30b9\u30ad\u30fc\u30e0\u304c\u9078\u629e\u3055\u308c\u305f\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u305d\u3082\u305d\u3082\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u304f\u3001\u5bb9\u6613\u306b\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u70b9\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3001\u672c\u7a3f\u3067\u306f\u3001\u307e\u305a\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306b\u95a2\u3059\u308b\u4ed6\u306e\u5224\u4f8b\u3092\u7d39\u4ecb\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528<\/strong><\/p>\n<p>\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u4f8b\u3048\u3070\u696d\u7e3e\u4e0d\u632f\u306e\u5b50\u4f1a\u793e\u7b49\u306e\u5012\u7523\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u3084\u3080\u3092\u5f97\u305a\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u5408\u7406\u7684\u306a\u518d\u5efa\u8a08\u753b\u306b\u57fa\u3065\u304f\u3082\u306e\u3067\u3042\u308b\u7b49\u305d\u306e\u7121\u5229\u606f\u8cb8\u4ed8\u3051\u7b49\u3092\u3057\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u76f8\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u300d\u306b\u306f\u3001\u50b5\u6a29\u653e\u68c4\u7b49\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306b\u3064\u3044\u3066\u3001\u5bc4\u9644\u91d1\u3068\u3057\u3066\u51e6\u7406\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\uff28\uff30\u306b\u304a\u3044\u3066\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxanswer\/hojin\/5280.htm\" target=\"_blank\">No.5280\u3000\u5b50\u4f1a\u793e\u7b49\u3092\u6574\u7406\u30fb\u518d\u5efa\u3059\u308b\u5834\u5408\u306e\u640d\u5931\u8ca0\u62c5\u7b49\u306b\u4fc2\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u7b49<\/a>\u300d\u304c\u7d39\u4ecb\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u5b9f\u52d9\u4e0a\u3001\u305d\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u304b\u306a\u308a\u9ad8\u304f\u3001\u5b9f\u969b\u306b\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u4e8b\u4f8b\u306f\u305d\u308c\u307b\u3069\u591a\u304f\u306f\u306a\u3044\u3002<\/p>\n<p>\u904e\u53bb\u306e\u5224\u4f8b\u306b\u304a\u3044\u3066\u3082\u3001\u7b2c\u4e00\u5be9\u306b\u304a\u3044\u3066\u306f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u305f\u3082\u306e\u306e\u3001\u63a7\u8a34\u5be9\u3001\u4e0a\u544a\u5be9\u306b\u304a\u3044\u3066\u305d\u308c\u3092\u5426\u5b9a\u3055\u308c\u305f\u4e8b\u4f8b\u3082\u5b58\u5728\u3059\u308b\uff08\u7b2c\u4e00\u5be9\u5927\u962a\u5730\u88c1\u5e73\u621015\u5e7410\u670815\u65e5\u5224\u6c7a\u3001\u63a7\u8a34\u5be9\u5927\u962a\u9ad8\u88c1\u5e73\u621017\u5e74\uff12\u670818\u65e5\u5224\u6c7a\u3001\u4e0a\u544a\u5be9\u5e73\u621018\u5e74\uff11\u670826\u65e5\u5224\u6c7a\uff09\u3002\u5927\u962a\u5730\u88c1\u5e73\u621015\u5e7410\u670815\u65e5\u5224\u6c7a\uff08\u7a0e\u8cc7253\u53f7\u9806\u53f79454\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u306f\u8a8d\u3081\u306a\u304c\u3089\u3082\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u306e\u524d\u5f8c\u3092\u901a\u3058\u3066\uff22\u304c\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u304a\u308a\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u5f8c\u306b\u306f\u7d4c\u5e38\u5229\u76ca\u3092\u3042\u3052\u3066\u3044\u308b\u671f\u3082\u5b58\u3059\u308b\u3053\u3068\u3084\u3001\u73fe\u5b9f\u306b\uff22\u304c\u539f\u544a\u304b\u3089\u306e\u501f\u5165\u91d1\u984d\u3092\u6e1b\u5c11\u3055\u305b\u3001\u3042\u308b\u3044\u306f\u539f\u544a\u306b\u5bfe\u3057\u5229\u606f\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3053\u3068\u306b\u7167\u3089\u305b\u3070\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u5f53\u6642\u306b\u304a\u3044\u3066\u3082\u3001\u539f\u544a\u306f\u30a2\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u4ed6\u306e\u50b5\u6a29\u8005\u3067\u3042\u308bE\u9280\u884c\u3068\u540c\u7b49\u306e\u7acb\u5834\u3067\u306e\u50b5\u6a29\u56de\u53ce\u3092\u884c\u3046\u3053\u3068\u306f\u8003\u3048\u3089\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u5c06\u6765\u306eB\u306e\u696d\u7e3e\u306e\u56de\u5fa9\u72b6\u614b\u5982\u4f55\u306b\u3088\u3063\u3066\u306f\u3001\u306a\u304aB\u304b\u3089\u306e\u50b5\u6a29\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u5b58\u3057\u305f\u3082\u306e\u3068\u8a8d\u3081\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-6-1\uff084\uff09\u306e\u9069\u7528\u3092\u8a8d\u3081\u306a\u304b\u3063\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5fc5\u8981\u6027\u300d\u3068\u300c\u76f8\u5f53\u6027\u300d\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6319\u3052\u305f\u3046\u3048\u3067\u3001\u300c\u5fc5\u8981\u6027\u300d\u306b\u3064\u3044\u3066\u306f<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 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0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u6cd5\u6587\u4e0a\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u305d\u306e\u5bc4\u9644\u91d1\u8a72\u5f53\u6027\u3092\u5426\u5b9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5ba2\u89b3\u7684\u306b\u307f\u3066\u8cbb\u7528\u6027\u304c\u660e\u767d\u3067\u3042\u308b\u3068\u3044\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3042\u3063\u3066\u3001\u5b50\u4f1a\u793e\u306e\u5012\u7523\u9632\u6b62\u306e\u305f\u3081\u306e\u50b5\u6a29\u653e\u68c4\u306b\u3064\u3044\u3066\u3053\u308c\u3092\u307f\u308c\u3070\u3001\u524d\u63d0\u3068\u3057\u3066\u5b50\u4f1a\u793e\u306e\u5012\u7523\u306e\u5371\u6a5f\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u8a8d\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306f\u3001\u65e2\u306b\u8ff0\u3079\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u539f\u544a\u306e\u4e0a\u8a18\u4e3b\u5f35\u306b\u306f\u7406\u7531\u304c\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3068\u5224\u793a\u3057\u3066\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u304b\u306a\u308a\u53b3\u683c\u306a\u5224\u65ad\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u7acb\u8a3c\u8cac\u4efb\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u3053\u306e\u70b9\u306b\u3064\u304d\u539f\u544a\u306f\u3001\u672c\u4ef6\u51e6\u5206\u306e\u53d6\u6d88\u8a34\u8a1f\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u306e\u640d\u91d1\u6027\u304c\u4e89\u70b9\u3067\u3042\u308a\u3001\u51e6\u5206\u884c\u653f\u5e81\u304c\u305d\u306e\u640d\u91d1\u3078\u306e\u7b97\u5165\u3092\u5426\u5b9a\u3057\u3066\u539f\u544a\u306b\u5bfe\u3059\u308b\u4e0d\u5229\u76ca\u51e6\u5206\u3092\u3057\u305f\u4ee5\u4e0a\u3001\u51e6\u5206\u884c\u653f\u5e81\u306e\u5074\u3001\u3059\u306a\u308f\u3061\u88ab\u544a\u304c\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u57fa\u790e\u4ed8\u3051\u308b\u5177\u4f53\u7684\u306a\u4e8b\u5b9f\u306b\u3064\u3044\u3066\u306e\u7acb\u8a3c\u8cac\u4efb\u3092\u8ca0\u3046\u3079\u304d\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u306b\u3064\u3044\u3066\u8cb8\u5012\u308c\u306e\u4e8b\u60c5\u304c\u3042\u308b\u3068\u306e\u4e3b\u5f35\u3082\u7acb\u8a3c\u3082\u306a\u3044\u672c\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u306f\u6cd5\u6587\u4e0a\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3059\u308b\u3068\u4e8b\u5b9f\u4e0a\u63a8\u5b9a\u3055\u308c\u308b\u3002\u3053\u308c\u304c\u5bc4\u9644\u91d1\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u306e\u4f8b\u5916\u7684\u4e8b\u60c5\u306e\u5b58\u5728\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u7acb\u8a3c\u306e\u8ca0\u62c5\u306f\u5bc4\u9644\u91d1\u8a72\u5f53\u6027\u3092\u5426\u5b9a\u3059\u308b\u8005\u3001\u3059\u306a\u308f\u3061\u539f\u544a\u304c\u8ca0\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u3044\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u54c1\u5ddd\u82b3\u5ba3\u6559\u6388\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u898f\u5b9a\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306e\u5bc4\u9644\u91d1\u306e\u898f\u5b9a\u306b\u3088\u308a\u640d\u91d1\u6027\u304c\u5426\u5b9a\u3055\u308c\u308b\u3053\u3068\u3092\u7406\u7531\u3068\u3057\u3066\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u7136\u3059\u308c\u3070\u3001\u8ab2\u7a0e\u5e81\u304c\u53d6\u6d88\u8a34\u8a1f\u306b\u304a\u3051\u308b\u7acb\u8a3c\u8cac\u4efb\u3092\u8ca0\u3046\u3068\u3044\u3046\u539f\u5247\u3092\u6301\u3061\u51fa\u3059\u307e\u3067\u3082\u306a\u304f\u3001\u672c\u4ef6\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4ef6\u50b5\u6a29\u653e\u68c4\u304c\u539f\u5247\u3068\u3057\u3066\u300e\u640d\u91d1\u300f\u3068\u306a\u308b\u3082\u306e\u304c\u3042\u308b\u3068\u3053\u308d\u3001\u4f8b\u5916\u7684\u306b\u640d\u91d1\u6027\u304c\u5236\u9650\u3055\u308c\u308b\u300e\u5bc4\u9644\u91d1\u300f\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u304c\u4e89\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u305d\u306e\u640d\u91d1\u6027\u3092\u5426\u5b9a\u3059\u308b\u5224\u65ad\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u5e81\u5074\u306b\u7acb\u8a3c\u8cac\u4efb\u304c\u8ca0\u308f\u3055\u308c\u308b\u306e\u306f\u5f53\u7136\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\uff08\u300eTKC\u7a0e\u7814\u60c5\u5831\u300f16\u5dfb\uff16\u53f753\u9801\uff09<\/p>\n<\/div>\n<p>\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u3002\u79c1\u898b\u3067\u306f\u3042\u308b\u304c\u3001\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u3067\u3042\u308b\u6cd5\u4eba\u7a0e\u6cd537\u6761\u306b\u8a72\u5f53\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3042\u308a\u3001\u305d\u306e\u4f8b\u5916\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u304c\u5b58\u5728\u3059\u308b\u3068\u3044\u3046\u306e\u304c\u5b9f\u52d9\u7684\u306a\u8003\u3048\u65b9\u3067\u3042\u308a\u3001\u88c1\u5224\u6240\u306e\u5224\u65ad\u306f\u305d\u308c\u306b\u6cbf\u3063\u305f\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306a\u7acb\u8a3c\u8cac\u4efb\u306f\u7d0d\u7a0e\u8005\u306b\u8ab2\u3055\u308c\u3066\u3044\u308b\u3068\u307f\u308b\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3055\u3089\u306b\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u306e\u8b70\u8ad6\u3092\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u8ab2\u7a0e\u5f53\u5c40\u306e\u65b9\u3005\u3068\u884c\u3046\u3068\u3001\u4ed6\u306e\u6761\u6587\u3068\u6bd4\u3079\u3066\u5947\u5999\u306a\u304f\u3089\u3044\u306b\u5224\u65ad\u304c\u53b3\u3057\u3044\u3068\u3044\u3046\u5b9f\u614b\u304c\u3042\u308a\u3001\u7406\u8ad6\u4e0a\u306f\u3068\u3082\u304b\u304f\u3068\u3057\u3066\u3001\u88c1\u5224\u6240\u306e\u5224\u65ad\u901a\u308a\u306e\u5b9f\u52d9\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u307f\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-4-2\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u6975\u3081\u3066\u9ad8\u3044\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u7acb\u66ff\u91d1\u50b5\u6a29\u306e\u653e\u68c4\u304c\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u7121\u511f\u306e\u4f9b\u4e0e\uff08\u5bc4\u9644\u91d1\uff09\u306b\u5f53\u305f\u308b\u3068\u3057\u305f\u4e8b\u4f8b\uff08\u6771\u4eac\u5730\u88c1\u5e73\u621019\u5e74\uff19\u670827\u65e5\u5224\u6c7a\uff09\u306b\u5bfe\u3059\u308b\u8a55\u91c8\u3068\u3057\u3066\u3001\u7a0e\u7406\u58eb\u306e\u7af9\u6751\u4ec1\u5fd7\u6c0f\u304c\u3001<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p>\u5b50\u4f1a\u793e\u7b49\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u653e\u68c4\u306e\u5408\u7406\u6027\u306e\u5224\u65ad\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u5b9f\u8a8d\u5b9a\u306b\u8ca0\u3046\u3068\u3053\u308d\u3082\u5927\u304d\u304f\u5be9\u67fb\u8acb\u6c42\u30fb\u88c1\u5224\u3067\u3082\u7d0d\u7a0e\u8005\u52dd\u8a34\u306e\u4e8b\u4f8b\u304c\u5c11\u306a\u3044\u3053\u3068\u304b\u3089\u3082\u3001\u901a\u9054\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u5224\u65ad\u57fa\u6e96\u3092\u53b3\u683c\u306b\u5224\u5b9a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\uff08\u300e\u7a0e\u52d9\u4e8b\u4f8b Vol.43 No.1\u300f\u65e5\u672c\u7a0e\u52d9\u7814\u7a76\u30bb\u30f3\u30bf\u30fc 18\u9801\uff09<\/p>\n<\/div>\n<p>\u3068\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u307e\u3055\u306b\u540c\u611f\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u4e8b\u4ef6\u306b\u304a\u3044\u3066\u5bc4\u9644\u91d1\u306e\u8a8d\u5b9a\u304c\u306a\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u8cc7\u672c\u7b49\u53d6\u5f15\u3067\u3042\u308b\u3068\u3057\u3066\u50b5\u52d9\u514d\u9664\u76ca\u306e\u8a8d\u5b9a\u306f\u306a\u3055\u308c\u306a\u304b\u3063\u305f\u3002\u6b21\u56de\u306b\u304a\u3044\u3066\u306f\u3001\u50b5\u52d9\u514d\u9664\u76ca\u306e\u8a8d\u5b9a\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\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;\"><span style=\"font-size: 13px;\"><strong>\u3010\u53c2\u8003\u6587\u732e\u3011<\/strong><br \/>\n<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 13px;\">\u54c1\u5ddd\u82b3\u5ba3\uff082007\uff09\u300c\u5b50\u4f1a\u793e\u306b\u5bfe\u3057\u3066DES\u304c\u3089\u307f\u3067\u50b5\u6a29\u653e\u68c4\u3057\u305f\u5834\u5408\u306e\u5bc4\u9644\u91d1\u306e\u8a8d\u5b9a\u300d\u300eTKC\u7a0e\u7814\u60c5\u5831\u300f16\u5dfb\uff16\u53f742-55\u9801<\/span><\/li>\n<li><span style=\"font-size: 13px;\">\u7af9\u6751\u4ec1\u5fd7\uff082011\uff09\u300c\u7acb\u66ff\u91d1\u50b5\u6a29\u306e\u653e\u68c4\u304c\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u7121\u511f\u306e\u4f9b\u4e0e\uff08\u5bc4\u9644\u91d1\uff09\u306b\u5f53\u305f\u308b\u3068\u3057\u305f\u4e8b\u4f8b\u300d\u300e\u7a0e\u52d9\u4e8b\u4f8b Vol.43 No.1\u300f\u65e5\u672c\u7a0e\u52d9\u7814\u7a76\u30bb\u30f3\u30bf\u30fc 14-18\u9801<\/span><\/li>\n<\/ul>\n<\/div><\/div>\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><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u3053\u306e\u3088\u3046\u306b\u3001\u672c\u4e8b\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-6-1\uff084\uff09\u30019-4-2\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u300c\u5897\u8cc7\u6255\u8fbc\u307f\uff0b\u682a\u5f0f\u8b72\u6e21\u300d\u3068\u3044\u3046\u30b9\u30ad\u30fc\u30e0\u3092\u9078\u629e\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u3082\u305d\u3082\u306e\u6709\u4fa1\u8a3c\u5238\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u69cb\u6210\u305b\u305a\u3001\u5bc4\u9644\u91d1\u3068\u3057\u3066\u51e6\u7406\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u6709\u4fa1\u8a3c\u5238\u8b72\u6e21\u640d\u306f\u767a\u751f\u305b\u305a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":4407,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[681,429,163,430],"backnumber":[1759],"series":[1144],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:25:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/36343"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=36343"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/36343\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=36343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=36343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=36343"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=36343"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=36343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}