{"id":38499,"date":"2014-02-25T15:30:40","date_gmt":"2014-02-25T06:30:40","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=38499"},"modified":"2015-01-15T22:54:51","modified_gmt":"2015-01-15T13:54:51","slug":"tax-report-6","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-6\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306b\u3064\u3044\u3066\uff5e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u8981\u7db1\u304b\u3089\u306e\u629c\u7c8b\u63b2\u8f09\uff5e\uff08\u66f4\u65b0\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><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:#808080;\">\n\t\t<p><span style=\"color: #b22222;\">\u3014\u8ffd\u8a18\u3015<\/span>2014\/2\/25<br \/>\n\u6539\u6b63\u6cd5\u6848\u306e\u65b0\u65e7\u5bfe\u7167\u8868\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u672c\u6587\u4e2d\u306b\u65b0\u65e7\u5bfe\u7167\u8868\u306e\u63b2\u8f09\u30da\u30fc\u30b8\u3092\u8a18\u8f09\u3057\u305f\u3002<br \/>\n\u306a\u304a\u3001\u6539\u6b63\u6cd5\u6848\u306e\u9644\u5247\uff08\u65bd\u884c\u6642\u671f\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u3000\u9644\u5247\u6761\u6587\u30ea\u30b9\u30c8\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-7\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u3000\u9644\u5247\u6761\u6587\u30ea\u30b9\u30c8<\/a>\u300d<\/div>\n<\/div>\n<div class=\"toggle_wrap closed\">\n<h4 class=\"toggle\">\u3010\u53c2\u8003\u3011\u3000\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u65b0\u65e7\u5bfe\u7167\u8868<\/h4>\n<div class=\"toggle_content toggle_closed\">\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u65b0\u65e7\u5bfe\u7167\u8868<\/a>\u300d<\/p>\n<p>\u25cf\u300c<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_00.pdf\" target=\"_blank\">\u76ee\u6b21<\/a>\u300d<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff11\u6761\u95a2\u4fc2\uff09<\/span><\/p>\n<ul>\n<li><a style=\"font-size: 13px;\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf\">P0001\uff5e0020<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf\">P0021\uff5e0040<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf\">P0041\uff5e0067<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff12\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf\">P0068\uff5e0087<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff13\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-01.pdf\">P0088\uff5e0107<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-02.pdf\">P0108\uff5e0127<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-03.pdf\">P0128\uff5e0147<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-04.pdf\">P0148\uff5e0159<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff14\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_04.pdf\">P0160\uff5e0165<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u76f8\u7d9a\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff15\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_05.pdf\">P0166<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff16\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_06.pdf\">P0167\uff5e0172<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff17\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_07.pdf\">P0173\uff5e0186<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff18\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf\">P0187\uff5e0195<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff19\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_09.pdf\">P0196\uff5e0222<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c10\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-01.pdf\">P0223\uff5e0242<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf\">P0243\uff5e0262<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf\">P0263\uff5e0282<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf\">P0283\uff5e0302<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-05.pdf\">P0303\uff5e0322<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-06.pdf\">P0323\uff5e0342<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf\">P0343\uff5e0362<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-08.pdf\">P0363\uff5e0382<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-09.pdf\">P0383\uff5e0402<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf\">P0403\uff5e0422<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf\">P0423\uff5e0442<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-12.pdf\">P0443\uff5e0462<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-13.pdf\">P0463\uff5e0482<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-14.pdf\">P0483\uff5e0502<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-15.pdf\">P0503\uff5e0522<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-16.pdf\">P0523\uff5e0542<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-17.pdf\">P0543\uff5e0562<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-18.pdf\">P0563\uff5e0582<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-19.pdf\">P0583\uff5e0602<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-20.pdf\">P0603\uff5e0622<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-21.pdf\">P0623\uff5e0642<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-22.pdf\">P0643\uff5e0662<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf\">P0663\uff5e0682<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf\">P0683\uff5e0702<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf\">P0703\uff5e0722<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-26.pdf\">P0723\uff5e0746<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u7a0e\u7406\u58eb\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c11\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf\">P0747\uff5e0752<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c12\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf\">P0753\uff5e0758<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c13\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_13-01.pdf\">P0759\uff5e0778<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_13-02.pdf\">P0779\uff5e0798<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_13-03.pdf\">P0799\uff5e0818<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_13-04.pdf\">P0819\uff5e0841<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c14\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf\">P0842\uff5e0862<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c15\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_15.pdf\">P0863\uff5e0874<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c16\u6761\u95a2\u4fc2\uff09<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_16.pdf\">P0875\uff5e0892<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_17.pdf\">P0893\uff5e0903<\/a><\/li>\n<\/ul>\n<div><span style=\"color: #333399;\">\u9644\u5247<\/span><\/div>\n<div>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-01.pdf\">P0904\uff5e0923<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf\">P0924\uff5e0943<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf\">P0944\uff5e0963<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf\">P0964\uff5e0983<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-05.pdf\">P0984\uff5e1003<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-06.pdf\">P1004\uff5e1023<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u8981\u7db1\u304b\u3089\u306e\u629c\u7c8b\u63b2\u8f09\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306b\u57fa\u3065\u3044\u305f\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\uff08\u56fd\u7a0e\u95a2\u9023\uff09\u304c\u3001\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u516c\u8868\u3055\u308c\u305f\uff082\/4\u95a3\u8b70\u6c7a\u5b9a\u30fb\u56fd\u4f1a\u63d0\u51fa\uff09\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/h4><div class=\"toggle_content toggle_closed\">\n<p style=\"margin-bottom: 3px;\">\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/index.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d<\/p>\n<ul>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204h.htm\">\u6cd5\u5f8b<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204g.pdf\">\u6982\u8981<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204y.pdf\">\u6cd5\u5f8b\u6848\u8981\u7db1<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s.htm\">\u65b0\u65e7\u5bfe\u7167\u8868<\/a>\u3000<span style=\"color: #b22222;\">2\/18\u66f4\u65b0<\/span><\/li>\n<li><span style=\"color: #b22222;\"><br \/>\n<\/span><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204r.pdf\">\u7406\u7531<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204j.pdf\">\u53c2\u7167\u6761\u6587<\/a>\u3000<span style=\"color: #b22222;\">2\/18\u66f4\u65b0<\/span><\/li>\n<\/ul>\n<\/ul>\n<\/div><\/div>\n<p>\u4f8b\u5e74\u306e\u6cd5\u6848\u3068\u540c\u540d\u306e\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\uff08\u4ee5\u4e0b\u3001\u6539\u6b63\u6cd5\u6848\uff09\u306b\u52a0\u3048\u3001\u4eca\u56de\u306f\u5730\u65b9\u7a0e\u306e\u504f\u5728\u6027\u3092\u306a\u304f\u3059\u3053\u3068\u76ee\u7684\u3068\u3057\u305f\u65b0\u305f\u306a\u7a0e\u76ee\uff08\u56fd\u7a0e\uff09\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u6848\u300d\u304c\u5408\u308f\u305b\u3066\u516c\u8868\u3055\u308c\u305f\u3002\u306a\u304a\u3001\u5927\u7db1\u3067\u306f\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u300d\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u300c\uff08\u4eee\u79f0\uff09\u300d\u304c\u5916\u308c\u3066\u304a\u308a\u3001\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u306e\u540d\u79f0\u3067\u78ba\u5b9a\u3055\u308c\u308b\u904b\u3073\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u6848<\/h4><div class=\"toggle_content toggle_closed\">\n<p style=\"margin-bottom: 3px;\">\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/index.htm\" target=\"_blank\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u6848<\/a>\u300d<\/p>\n<ul>\n<ul>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/ch260204h.pdf\">\u6cd5\u5f8b<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/ch260204g.pdf\">\u6982\u8981<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/ch260204y.pdf\">\u6cd5\u5f8b\u6848\u8981\u7db1<\/a><\/li>\n<li><a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/ch260204r.pdf\">\u7406\u7531<\/a><\/li>\n<\/ul>\n<\/ul>\n<\/div><\/div>\n<p>\u5730\u65b9\u7a0e\u95a2\u9023\u306e\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306f\u300c\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\u3068\u3057\u3066\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u6848<\/h4><div class=\"toggle_content toggle_closed\">\n<p style=\"margin-bottom: 3px;\">\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.soumu.go.jp\/menu_hourei\/k_houan.html\" target=\"_blank\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d<\/p>\n<ul>\n<ul>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000273461.pdf\">\u6982\u8981<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000273460.pdf\">\u8981\u7db1<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000273456.pdf\">\u6cd5\u5f8b\u6848\u30fb\u7406\u7531<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000273457.pdf\">\u65b0\u65e7\u5bfe\u7167\u6761\u6587<\/a><\/li>\n<li><a href=\"http:\/\/www.soumu.go.jp\/main_content\/000273458.pdf\">\u53c2\u7167\u6761\u6587<\/a><\/li>\n<\/ul>\n<\/ul>\n<\/div><\/div>\n<p>\u79cb\u306e\u5927\u7db1\uff08<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/policy\/policy_topics\/122440.html\" target=\"_blank\">\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u7a0e\u5236\u6539\u6b63\u5927\u7db2<\/a>\uff09\u3068\u5e74\u672b\u306e\u5927\u7db1\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/26taikou_mokuji.html\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\uff09\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6539\u6b63\u6cd5\u6848\u3068\u306a\u3063\u305f\u305f\u3081\u3001\u6cd5\u6848\u3060\u3051\u3067\u5168883\u30da\u30fc\u30b8\u3068\u3001\u6628\u5e74\u306e\u6539\u6b63\u6cd5\u6848\uff08582\u30da\u30fc\u30b8\uff09\u306b\u6bd4\u3079\u5927\u5e45\u306a\u30da\u30fc\u30b8\u5897\u3068\u306a\u3063\u3066\u3044\u308b\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2014\/26taikou_06.htm#05\" target=\"_blank\">\u56fd\u969b\u8ab2\u7a0e\u306e\u539f\u5247\u306e\u898b\u76f4\u3057<\/a>\u304c\u6cd5\u6848\u306e\u30da\u30fc\u30b8\u5897\u306b\u5f71\u97ff\u3057\u3066\u3044\u308b\u3068\u306e\u898b\u65b9\u3082\u3042\u308b\uff09\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u6ce8\u76ee\u306e\u6539\u6b63\u4e8b\u9805\u3067\u3042\u308b\u300c\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306b\u4fc2\u308b\u640d\u76ca\u901a\u7b97\u306e\u5ec3\u6b62\u300d\uff08\u6240\u4ee4178\u2460\uff09\u53ca\u3073\u300c\u6d88\u8cbb\u7a0e\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u898b\u76f4\u3057\u300d\uff08\u6d88\u4ee457\uff09\u306b\u3064\u3044\u3066\u306f\u73fe\u884c\u306b\u304a\u3044\u3066\u653f\u4ee4\u898f\u5b9a\u3067\u3042\u308b\u305f\u3081\u3001\u6539\u6b63\u6cd5\u6848\u306b\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u300c\u7a0e\u7406\u58eb\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\u300d\u306b\u3064\u3044\u3066\u306f\u6539\u6b63\u6cd5\u6848\u7b2c11\u6761\u3068\u3057\u3066\u7e54\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\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:#666699;\">\n\t\t<p><strong><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/strong><\/span><\/p>\n<ul>\n<li>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u91cd\u8981\u9805\u76ee\u306e\u629c\u7c8b\u63b2\u8f09\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-63\/\" target=\"_blank\">\u300c\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u91cd\u8981\u9805\u76ee\u306e\u629c\u7c8b\u63b2\u8f09<\/a>\u300d\uff08\u7de8\u96c6\u90e8\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306b\u4fc2\u308b\u640d\u76ca\u901a\u7b97\u306e\u5ec3\u6b62\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-16\/\" target=\"_blank\">\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306b\u4fc2\u308b\u640d\u76ca\u901a\u7b97\u306e\u5ec3\u6b62<\/a>\u300d\uff08\u6728\u6751\u6d69\u4e4b\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u898b\u76f4\u3057\u300d\u300c\u8f38\u51fa\u7269\u54c1\u8ca9\u58f2\u5834\u306b\u304a\u3051\u308b\u8f38\u51fa\u514d\u7a0e\u306e\u5bfe\u8c61\u7269\u54c1\u306e\u898b\u76f4\u3057\u300d\u300c\u91d1\u92ad\u50b5\u6a29\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u5909\u66f4\u300d\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-5\/\" target=\"_blank\">\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u307f\u306a\u3057\u4ed5\u5165\u7387\u306e\u898b\u76f4\u3057\u300d\u300c\u8f38\u51fa\u7269\u54c1\u8ca9\u58f2\u5834\u306b\u304a\u3051\u308b\u8f38\u51fa\u514d\u7a0e\u306e\u5bfe\u8c61\u7269\u54c1\u306e\u898b\u76f4\u3057\u300d\u300c\u91d1\u92ad\u50b5\u6a29\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u5909\u66f4\u300d<\/a>\u300d\uff08\u5cf6\u6dfb\u3000\u6d69\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-4\/\" target=\"_blank\">\u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a>\u300d\uff08\u6728\u6751\u6d69\u4e4b\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u6539\u6b63\u6cd5\u6848\u3068\u540c\u6642\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204y.pdf\" target=\"_blank\">\u6cd5\u5f8b\u6848\u8981\u7db1<\/a>\u300d\u304b\u3089\u91cd\u8981\u9805\u76ee\u3092\u629c\u7c8b\u63b2\u8f09\u3057\u3001\u6539\u6b63\u6cd5\u6848\u306e\u63b2\u8f09\u30da\u30fc\u30b8\u756a\u53f7\u3001\u95a2\u9023\u3059\u308b\u901f\u5831\u89e3\u8aac\u3078\u306e\u30ea\u30f3\u30af\u3092\u307e\u3068\u3081\u305f\u3002<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204h.htm\" target=\"_blank\">\u6539\u6b63\u6cd5\u6848<\/a>\u3092\u78ba\u8a8d\u3059\u308b\u969b\u306e\u53c2\u8003\u3068\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #666699;\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u8981\u7db1<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<h4><strong>\u4e00\u3000\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff11\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30\uff11<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff11\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf\" target=\"_blank\">\u65b0\u65e7\uff30\uff11<\/a>\uff09<\/span><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30\uff13<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff11\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30\uff17<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u306e\u5f15\u4e0b\u3052<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u305d\u306e\u5e74\u4e2d\u306e\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u30921,200\u4e07\u5186\uff08\u73fe\u884c1,500\u4e07\u5186\uff09\u306b\u5f15\u304d\u4e0b\u3052\u3001\u305d\u306e\u4e0a\u9650\u984d\u3092230\u4e07\u5186\uff08\u73fe\u884c245\u4e07\u5186\uff09\u3068\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c28\u6761\u95a2\u4fc2\uff09<\/span><span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30\uff17<\/a>\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\u5206\u306e\u6240\u5f97\u7a0e<\/span>\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c\uff14\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30925<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u306e\u5f15\u4e0b\u3052\u306b\u4f34\u3044\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u306e\u63a7\u9664\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u4e00\u5f8b\u306b\u3001\u305d\u306e\u5e74\u4e2d\u306e\u7279\u5b9a\u652f\u51fa\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\uff12\u5206\u306e\uff11\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306b\u52a0\u7b97\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c57\u6761\u306e\uff12\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e<\/span>\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c\uff16\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30925<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u306e\u5f15\u4e0b\u3052\u306b\u4f34\u3044\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\u53ca\u3073\u65e5\u984d\u8868\uff09\u3001\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u53ca\u3073\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u5225\u8868\u7b2c\uff12\uff5e\u5225\u8868\u7b2c\uff15\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\u203b\u4e0b\u8a18\u53c2\u7167<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u3079\u304d\u7d66\u4e0e\u7b49<\/span>\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c17\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30932<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u5225\u8868\u7b2c\u4e8c\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09\uff08\uff08\u4e00\uff09\uff08\u4e8c\uff09\u9664\u304f\uff09<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3046<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff3049<\/a>\uff09<\/span><\/span><\/li>\n<li>\u5225\u8868\u7b2c\u4e09\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u65e5\u984d\u8868\uff09\uff08\uff08\u4e00\uff09\uff08\u4e8c\uff09\u9664\u304f\uff09<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3053<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff3056<\/a>\uff09<\/span><\/span><\/li>\n<li>\u5225\u8868\u7b2c\u56db\u3000\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3060<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf#page=24\" target=\"_blank\">\u65b0\u65e7\uff3064<\/a>\uff09<\/span><\/span><\/li>\n<li>\u5225\u8868\u7b2c\u4e94\u3000\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\uff08\u4e5d\uff09<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3063<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf#page=27\" target=\"_blank\">\u65b0\u65e7\uff3067<\/a>\uff09<\/span><\/span><\/li>\n<\/ul>\n<\/div><\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u7e2e\u5c0f\uff09\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-17\/\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u7e2e\u5c0f\uff09<\/a>\u300d\uff08\u7be0\u85e4\u6566\u5b50\uff09<\/p>\n<\/div>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u975e\u5c45\u4f4f\u8005\u7b49\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u539f\u5247\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3059\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #cd853f;\">\u3010\u8981\u7db1\uff30\uff11\u3011<\/span>\u3000<span style=\"color: #333399;\">\u203b\u672c\u6587\u7565<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u975e\u6c38\u4f4f\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c\uff17\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30\uff16<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c161\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff3018<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u65b9\u6cd5<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c164\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff3020<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u7dcf\u5408\u8ab2\u7a0e\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u984d\u306e\u8a08\u7b97<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c164\u6761\u3001\u7b2c165\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff3020<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c165\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf\" target=\"_blank\">\u65b0\u65e7\uff3021<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff16\uff09\u3000\u975e\u5c45\u4f4f\u8005\u306b\u4fc2\u308b\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c165\u6761\u306e\uff16\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff3024<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff17\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u4fc2\u308b\u53d6\u5f15\u306b\u4fc2\u308b\u6587\u66f8\u5316<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c166\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff3029<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff18\uff09\u3000\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c168\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff3030<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff19\uff09\u3000\u5206\u96e2\u8ab2\u7a0e\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u984d\u306e\u8a08\u7b97<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c164\u6761\u3001\u7b2c169\u6761\u3001\u7b2c170\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff3020<\/a>,<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf#page=10\" target=\"_blank\">30<\/a>,<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf#page=11\" target=\"_blank\">31<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621029\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c10\u6761\uff5e\u7b2c12\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30928\uff5e931<\/a><\/span><\/span><span style=\"color: #4682b4;\">\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30\uff13<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff14\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30\uff17<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u5c45\u4f4f\u8005\u304c\u682a\u5f0f\u3092\u7121\u511f\u53c8\u306f\u6709\u5229\u306a\u4fa1\u984d\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6a29\u5229\u3092\u767a\u884c\u6cd5\u4eba\u304b\u3089\u4e0e\u3048\u3089\u308c\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5c45\u4f4f\u8005\u7b49\u304c\u5f53\u8a72\u6a29\u5229\u3092\u305d\u306e\u767a\u884c\u6cd5\u4eba\u306b\u8b72\u6e21\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\u304b\u3089\u5f53\u8a72\u6a29\u5229\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3001\u305d\u306e\u767a\u884c\u6cd5\u4eba\u304c\u652f\u6255\u3092\u3059\u308b\u4e8b\u696d\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u3001\u9000\u8077\u624b\u5f53\u7b49\u306e\u53ce\u5165\u91d1\u984d\u3001\u4e00\u6642\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u3068\u307f\u306a\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c224\u6761\u306e\uff13\u3001\u7b2c225\u6761\u53ca\u3073\u7b2c228\u6761\u4e26\u3073\u306b\u3053\u308c\u3089\u306e\u898f\u5b9a\u306b\u4fc2\u308b\u7f70\u5247\u3092\u9664\u304f\u3002\uff09\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c41\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30\uff17<\/a>\uff09<\/span>\u3001\u7b2c224\u6761\u306e\uff13\u95a2\u4fc2<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-02.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff3040<\/a>\uff09<\/span>\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u5f53\u8a72\u6a29\u5229\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c\uff15\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30925<\/a>\uff09<\/span>\u3001\u7b2c20\u6761\u95a2\u4fc2<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30934<\/a>\uff09<\/span>\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u8ab2\u7a0e\u306e\u9069\u6b63\u5316\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-21\/\" target=\"_blank\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u8ab2\u7a0e\u306e\u9069\u6b63\u5316<\/a>\u300d\uff08\u5185\u5c71\u9686\u4e00\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30\uff14<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff14\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=8\" target=\"_blank\">\u65b0\u65e7\uff30\uff18<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u5c45\u4f4f\u8005\u304c\u3001\u7834\u7523\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u514d\u8cac\u8a31\u53ef\u306e\u6c7a\u5b9a\u53c8\u306f\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u305d\u306e\u4ed6\u8cc7\u529b\u3092\u55aa\u5931\u3057\u3066\u50b5\u52d9\u3092\u5f01\u6e08\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u306b\u305d\u306e\u6709\u3059\u308b\u50b5\u52d9\u306e\u514d\u9664\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u514d\u9664\u306b\u3088\u308a\u53d7\u3051\u308b\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8005\u306e\u5404\u7a2e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u4fa1\u984d\u306e\u3046\u3061\u3001\u6b21\u306b\u63b2\u3052\u308b\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c44\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=8\" target=\"_blank\">\u65b0\u65e7\uff30\uff18<\/a><\/span><\/span><span style=\"color: #4682b4;\">\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u5f53\u8a72\u514d\u9664\u3092\u53d7\u3051\u305f\u5e74\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u4fa1\u984d\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u5f53\u8a72\u50b5\u52d9\u3092\u751f\u3058\u305f\u696d\u52d9\u306b\u4fc2\u308b\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u5f53\u8a72\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u751f\u3058\u308b\u640d\u5931\u306e\u91d1\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u5f53\u8a72\u514d\u9664\u3092\u53d7\u3051\u305f\u5e74\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u3092\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u3001\u5f53\u8a72\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304b\u3089\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306b\u3088\u308a\u63a7\u9664\u3059\u3079\u304d\u3053\u3068\u3068\u306a\u308b\u91d1\u984d<\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u500b\u4eba\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u514d\u9664\u76ca\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u4e8b\u696d\u518d\u751f\u7a0e\u5236\u306e\u5275\u8a2d\uff09\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-23\/\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u514d\u9664\u76ca\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u4e8b\u696d\u518d\u751f\u7a0e\u5236\u306e\u5275\u8a2d\uff09<\/a>\u300d\uff08\u9be8\u5ca1\u5065\u592a\u90ce\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff3015\uff5e18<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff15\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff3015<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff16\u3000\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c104\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff3015<\/a>\uff09<\/span>\u3001\u7b2c106\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff3015<\/a>\uff09<\/span>\u3001\u7b2c107\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff3016<\/a>\uff09<\/span>\u3001\u7b2c109\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff3017<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u7d0d\u671f\u9650\u306e\u5ef6\u9577\uff08\u4ee5\u4e0b\u300c\u671f\u9650\u5ef6\u9577\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3088\u308a\u3001\u7b2c\uff11\u671f\u53c8\u306f\u7b2c\uff12\u671f\u306b\u304a\u3044\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u7d0d\u671f\u9650\u304c\u305d\u306e\u5e7412\u670831\u65e5\u5f8c\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u5f53\u8a72\u671f\u9650\u5ef6\u9577\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306f\u3001\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u7a0e\u52d9\u7f72\u9577\u304c\u884c\u3046\u4e88\u5b9a\u7d0d\u7a0e\u984d\u7b49\u306e\u901a\u77e5\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5e74\uff16\u670815\u65e5\u306b\u304a\u3044\u3066\u7b2c\uff11\u671f\u306b\u304a\u3044\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u7d0d\u671f\u9650\u304c\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308a\u5ef6\u9577\u3055\u308c\u3001\u53c8\u306f\u5ef6\u9577\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\uff17\u670831\u65e5\uff08\u5f53\u8a72\u7d0d\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5ef6\u9577\u5f8c\u306e\u7d0d\u671f\u9650\uff09\u306e\uff11\u6708\u524d\u306e\u65e5\u307e\u3067\u306b\u884c\u3046\u3082\u306e\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u5ef6\u9577\u5f8c\u306e\u7d0d\u671f\u9650\u304c\u305d\u306e\u5e7412\u670831\u65e5\u5f8c\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u901a\u77e5\u306f\u8981\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff3018<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff15\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff3017<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff17\u3000\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u516c\u7684\u5e74\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u8005\u306f\u540c\u5236\u5ea6\u3092\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c121\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-01.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff3017<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c\uff18\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30927<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff3044<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff16\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff3044<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">12\u3000\u8abf\u66f8\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u53c8\u306f\u8a08\u7b97\u66f8\uff08\u4ee5\u4e0b\u300c\u8abf\u66f8\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u63d0\u51fa\u3059\u3079\u304d\u8005\u304c\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u4ee5\u5916\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u8abf\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3092\u3001\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u53c8\u306f\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c228\u6761\u306e\uff14\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_01-03.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff3044<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u8abf\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c21\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30934<\/a>\uff09<\/span><\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u652f\u6255\u8abf\u66f8\u7b49\u306e\u672c\u5e97\u7b49\u4e00\u62ec\u63d0\u51fa\u5236\u5ea6\u306e\u5275\u8a2d\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-24\/\" target=\"_blank\">\u652f\u6255\u8abf\u66f8\u7b49\u306e\u672c\u5e97\u7b49\u4e00\u62ec\u63d0\u51fa\u5236\u5ea6\u306e\u5275\u8a2d<\/a>\u300d\uff08\u65b0\u540d\u8cb4\u5247\uff09<\/p>\n<\/div>\n<h4><strong>\u4e8c\u3000\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff12\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff3064<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff16\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf\" target=\"_blank\">\u65b0\u65e7\uff3068<\/a>\uff09<\/span><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff3064<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff16\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf\" target=\"_blank\">\u65b0\u65e7\uff3068<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u984d\u304c\u9069\u7528\u3055\u308c\u308b\u305d\u306e\u5e74\u4e2d\u306e\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u30921,000\u4e07\u5186\uff08\u6539\u6b63\u524d1,200\u4e07\u5186\uff09\u306b\u5f15\u304d\u4e0b\u3052\u3001\u305d\u306e\u4e0a\u9650\u984d\u3092220\u4e07\u5186\uff08\u6539\u6b63\u524d230\u4e07\u5186\uff09\u3068\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u7b2c28\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf\" target=\"_blank\">\u65b0\u65e7\uff3068<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621029\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e<\/span>\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c23\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30934<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u4e0a\u9650\u306e\u5f15\u4e0b\u3052\u306b\u4f34\u3044\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\u53ca\u3073\u65e5\u984d\u8868\uff09\u3001\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u53ca\u3073\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6240\u5f97\u7a0e\u6cd5\u5225\u8868\u7b2c\uff12\uff5e\u5225\u8868\u7b2c\uff15\u95a2\u4fc2\uff09\u3000<span style=\"color: #4682b4;\">\u203b\u4e0b\u8a18\u53c2\u7167<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621029\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u3079\u304d\u7d66\u4e0e\u7b49<\/span>\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c24\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30934<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong><\/p>\n<ul>\n<li>\u5225\u8868\u7b2c\u4e8c\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u6708\u984d\u8868\uff09\uff08\uff08\u4e00\uff09\uff08\u4e8c\uff09\u9664\u304f\uff09<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3065<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff3070<\/a>\uff09<\/span><\/span><\/li>\n<li>\u5225\u8868\u7b2c\u4e09\u3000\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\uff08\u65e5\u984d\u8868\uff09\uff08\uff08\u4e00\uff09\u9664\u304f\uff09<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3072<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff3077<\/a>\uff09<\/span><\/span><\/li>\n<li>\u5225\u8868\u7b2c\u56db\u3000\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3080<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff3084<\/a>\uff09<\/span><\/span><\/li>\n<li>\u5225\u8868\u7b2c\u4e94\u3000\u5e74\u672b\u8abf\u6574\u7b49\u306e\u305f\u3081\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u8868\uff08\u4e5d\uff09<br \/>\n<span style=\"color: #800000;\">\u21d2\u6cd5\u6848\uff3083<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_02.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff3087<\/a>\uff09<\/span><\/span><\/li>\n<\/ul>\n<\/div><\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u7e2e\u5c0f\uff09\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-17\/\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u7e2e\u5c0f\uff09<\/a>\u300d\uff08\u7be0\u85e4\u6566\u5b50\uff09<\/p>\n<\/div>\n<h4><strong>\u4e09\u3000\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff13\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff3084<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff30\uff17\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-01.pdf\" target=\"_blank\">\u65b0\u65e7\uff3088<\/a>\uff09<\/span><\/span><\/h4>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u5916\u56fd\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u539f\u5247\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3059\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #cd853f;\">\u3010\u8981\u7db1\uff30\uff17\u3011<\/span>\u3000<span style=\"color: #333399;\">\u203b\u672c\u6587\u7565<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u5916\u56fd\u6cd5\u4eba\u306e\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\uff19\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-01.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff3093<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3057\u306a\u3044\u5916\u56fd\u6cd5\u4eba\u304c\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\uff08\u305d\u306e\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u524d\u306e\u3044\u305a\u308c\u304b\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306b\u306f\u305d\u306e\u6709\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u306b\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u304c\u8a2d\u7acb\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u7b49\u3092\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c10\u6761\u306e\uff13\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-01.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff3094<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c14\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-01.pdf#page=8\" target=\"_blank\">\u65b0\u65e7\uff3095<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c138\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-02.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30116<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u8ab2\u7a0e\u6a19\u6e96<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c141\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-02.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30119<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff16\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u5e30\u5c5e\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c142\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-02.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30120<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff17\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u975e\u5e30\u5c5e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c142\u6761\u306e\uff19\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-02.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30126<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff18\uff09\u3000\u7a0e\u984d\u306e\u8a08\u7b97<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c143\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-02.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30127<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff19\uff09\u3000\u5916\u56fd\u6cd5\u4eba\u306b\u4fc2\u308b\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c144\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-03.pdf\" target=\"_blank\">\u65b0\u65e7\uff30128<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0810\uff09\u3000\u7533\u544a\u3001\u7d0d\u4ed8\u53ca\u3073\u9084\u4ed8\u7b49<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c144\u6761\u306e\uff13\uff5e\u7b2c145\u6761<\/span><span style=\"color: #4682b4; font-size: 13px;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-03.pdf\" target=\"_blank\">\u65b0\u65e7\uff30133<\/a>\uff5e<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-04.pdf\" target=\"_blank\">148<\/a>\uff09<\/span><span style=\"color: #556b2f; font-size: 13px;\">\u3001\u9644\u5247\u7b2c31\u6761\uff5e\u7b2c33\u6761\u95a2\u4fc2<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30936\uff5e937<\/a>\uff09<\/span>\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0811\uff09\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u306b\u4fc2\u308b\u53d6\u5f15\u306b\u4fc2\u308b\u6587\u66f8\u5316<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c146\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-04.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30151<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0812\uff09\u3000\u79df\u7a0e\u56de\u907f\u306e\u9632\u6b62<span style=\"color: #556b2f;\">\uff08\u6cd5\u4eba\u7a0e\u6cd5\u7b2c147\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_03-04.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30152<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u5916\u56fd\u6cd5\u4eba\u306e\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c25\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30935<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<h4><strong>\u56db\u3000\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff14\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30168<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3011\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_04.pdf\" target=\"_blank\">\u65b0\u65e7\uff30160<\/a>\uff09<\/span><\/span><\/h4>\n<h4><strong>\u4e94\u3000\u76f8\u7d9a\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff15\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30172<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3012\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_05.pdf\" target=\"_blank\">\u65b0\u65e7\uff30166<\/a>\uff09<\/span><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30173<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3012\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_05.pdf\" target=\"_blank\">\u65b0\u65e7\uff30166<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u3079\u304d\u8005\u304c\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u4ee5\u5916\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u8abf\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3092\u3001\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u53c8\u306f\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c59\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_05.pdf\" target=\"_blank\">\u65b0\u65e7\uff30166<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u8abf\u66f8\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c37\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30942<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<h4><strong>\u516d\u3000\u767b\u9332\u514d\u8a31\u7a0e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff16\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30173<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3012\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_06.pdf\" target=\"_blank\">\u65b0\u65e7\uff30167<\/a>\uff09<\/span><\/span><\/h4>\n<p>\u203b\u9644\u5247\u7b2c38\u6761\u95a2\u4fc2<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30943<\/a>\uff09<\/span><\/p>\n<h4><strong>\u4e03\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff17\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30175<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3012\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_07.pdf\" target=\"_blank\">\u65b0\u65e7\uff30173<\/a>\uff09<\/span><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30184<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3013\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_07.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30184<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u7a0e\u52d9\u4ee3\u7406\u4eba\u304c\u3042\u308b\u5834\u5408\u306e\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u540c\u610f\u304c\u3042\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3078\u306e\u901a\u77e5\u306f\u3001\u5f53\u8a72\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u5bfe\u3057\u3066\u3059\u308c\u3070\u8db3\u308a\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_07.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30184<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u3055\u308c\u308b\u4e8b\u524d\u901a\u77e5\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c39\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30943<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u6cd5\u4ee4\u89e3\u91c8\u3068\u7570\u306a\u308b\u89e3\u91c8\u7b49\u306b\u3088\u308b\u88c1\u6c7a\u3092\u3059\u308b\u3068\u304d\u306f\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u305d\u306e\u610f\u898b\u3092\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u901a\u77e5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306f\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306e\u610f\u898b\u3092\u76f8\u5f53\u3068\u8a8d\u3081\u308b\u4e00\u5b9a\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u3068\u5171\u540c\u3057\u3066\u56fd\u7a0e\u5be9\u8b70\u4f1a\u306b\u8aee\u554f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306f\u3001\u305d\u306e\u8b70\u6c7a\u306b\u57fa\u3065\u3044\u3066\u88c1\u6c7a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c99\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_07.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30186<\/a>\uff09<\/span><\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-3\/\" target=\"_blank\">\u00a0\u56fd\u7a0e\u4e0d\u670d\u7533\u7acb\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a>\u300d\uff08\u7c73\u6fa4\u3000\u52dd\uff09 <\/p>\n<\/div>\n<h4><strong>\u516b\u3000\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff18\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30186<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3014\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf\" target=\"_blank\">\u65b0\u65e7\uff30187<\/a>\uff09<\/span><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30190<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3014\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30190<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u63db\u4fa1\u306e\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u63db\u4fa1\u306e\u7336\u4e88\uff08\u8077\u6a29\uff09\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5fc5\u8981\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u8ca1\u7523\u76ee\u9332\u7b49\u4e00\u5b9a\u306e\u66f8\u985e\u53c8\u306f\u305d\u306e\u7336\u4e88\u306b\u4fc2\u308b\u91d1\u984d\u306b\u3064\u304d\u5206\u5272\u3057\u3066\u7d0d\u4ed8\u3055\u305b\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u7b2c151\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30190<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u8077\u6a29\u306b\u3088\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u6ede\u7d0d\u8005\u304c\u56fd\u7a0e\u3092\u4e00\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u305d\u306e\u4e8b\u696d\u306e\u7d99\u7d9a\u53c8\u306f\u305d\u306e\u751f\u6d3b\u306e\u7dad\u6301\u3092\u56f0\u96e3\u306b\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8005\u304c\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u8aa0\u5b9f\u306a\u610f\u601d\u3092\u6709\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u56fd\u7a0e\u306e\u7d0d\u671f\u9650\u304b\u3089\uff16\u6708\u4ee5\u5185\u306b\u3055\u308c\u305f\u305d\u306e\u8005\u306e\u7533\u8acb\u306b\u57fa\u3065\u304d\u3001\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3092\u9650\u308a\u3001\u63db\u4fa1\u306e\u7336\u4e88\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u7533\u8acb\u306b\u4fc2\u308b\u56fd\u7a0e\u4ee5\u5916\u306e\u56fd\u7a0e\uff08\u7336\u4e88\u306e\u7533\u8acb\u4e2d\u306e\u56fd\u7a0e\u53ca\u3073\u4e00\u5b9a\u306e\u7336\u4e88\u4e2d\u306e\u56fd\u7a0e\u3092\u9664\u304f\u3002\uff09\u306b\u3064\u3044\u3066\u6ede\u7d0d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<span style=\"color: #556b2f;\">\uff08\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u7b2c151 \u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30191<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u63db\u4fa1\u306e\u7336\u4e88\uff08\u8077\u6a29\u3001\u7533\u8acb\uff09\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7336\u4e88\u306b\u4fc2\u308b\u91d1\u984d\uff08\u305d\u306e\u7d0d\u4ed8\u3092\u56f0\u96e3\u3068\u3059\u308b\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u9650\u5ea6\uff09\u3092\u305d\u306e\u7336\u4e88\u3092\u3059\u308b\u671f\u9593\u5185\u306e\u5404\u6708\uff08\u7a0e\u52d9\u7f72\u9577\u306b\u304a\u3044\u3066\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u3068\u8a8d\u3081\u308b\u3068\u304d\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u6307\u5b9a\u3059\u308b\u6708\uff09\u306b\u5206\u5272\u3057\u3066\u7d0d\u4ed8\u3055\u305b\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u6ede\u7d0d\u8005\u306e\u8ca1\u7523\u306e\u72b6\u6cc1\u305d\u306e\u4ed6\u306e\u4e8b\u60c5\u304b\u3089\u307f\u3066\u3001\u305d\u306e\u7336\u4e88\u3092\u3059\u308b\u671f\u9593\u5185\u306e\u5404\u6708\u306b\u7d0d\u4ed8\u3055\u305b\u308b\u91d1\u984d\u304c\u3001\u305d\u308c\u305e\u308c\u306e\u6708\u306b\u304a\u3044\u3066\u5408\u7406\u7684\u304b\u3064\u59a5\u5f53\u306a\u3082\u306e\u3068\u306a\u308b\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<span style=\"color: #556b2f;\">\uff08\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u7b2c152 \u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30192<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u62c5\u4fdd\u306e\u5fb4\u53d6\u57fa\u6e96\u53ca\u3073\u7336\u4e88\u306e\u53d6\u6d88\u4e8b\u7531\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u306e\u7336\u4e88\u3068\u540c\u69d8\u3068\u3059\u308b\u3002\u307e\u305f\u3001\u7533\u8acb\u306b\u3088\u308b\u63db\u4fa1\u306e\u7336\u4e88\u306b\u3064\u3044\u3066\u3001\u7533\u8acb\u306b\u4fc2\u308b\u88dc\u6b63\u306e\u624b\u7d9a\u7b49\u306b\u3064\u304d\u7d0d\u7a0e\u306e\u7336\u4e88\u3068\u540c\u69d8\u3068\u3059\u308b\u7b49\u306e\u6574\u5099\u3092\u884c\u3046\u3002<span style=\"color: #556b2f;\">\uff08\u56fd\u7a0e\u5fb4\u53ce\u6cd5\u7b2c152 \u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_08.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30192<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u8077\u6a29\u306b\u3088\u308b\u3082\u306e\u306f\u5e73\u621027 \u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u3055\u308c\u308b\u63db\u4fa1\u306e\u7336\u4e88\u306b\u3064\u3044\u3066\u3001\u7533\u8acb\u306b\u3088\u308b\u3082\u306e\u306f\u540c\u65e5\u4ee5\u5f8c\u306b\u7d0d\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c40 \u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-02.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30943<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<h4><strong>\u4e5d\u3000\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c\uff19\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30195<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3015\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_09.pdf\" target=\"_blank\">\u65b0\u65e7\uff30196<\/a>\uff09<\/span><\/span><\/h4>\n<p>\u203b\u9644\u5247\u7b2c41\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf\" target=\"_blank\">\u65b0\u65e7\uff30944<\/a>\uff09<\/span><\/p>\n<h4><strong>\u5341\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c10\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30208<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3016\uff09<\/span>\u3011<\/span><\/h4>\n<p><strong>\uff11\u3000\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30230<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3016\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30273<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u500b\u4eba\u304c\u3001\u5f53\u8a72\u500b\u4eba\u306b\u3064\u3044\u3066\u7b56\u5b9a\u3055\u308c\u305f\u50b5\u52d9\u51e6\u7406\u306b\u95a2\u3059\u308b\u8a08\u753b\u3067\u4e00\u822c\u306b\u516c\u8868\u3055\u308c\u305f\u50b5\u52d9\u51e6\u7406\u3092\u884c\u3046\u305f\u3081\u306e\u624b\u7d9a\u306b\u95a2\u3059\u308b\u6e96\u5247\u306b\u57fa\u3065\u304d\u7b56\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u305d\u306e\u4ed6\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u50b5\u52d9\u51e6\u7406\u8a08\u753b\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u57fa\u3065\u304d\u305d\u306e\u6709\u3059\u308b\u50b5\u52d9\u306e\u514d\u9664\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u500b\u4eba\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u53c8\u306f\u5c71\u6797\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u305d\u306e\u4ed6\u3053\u308c\u306b\u6e96\u305a\u308b\u4e00\u5b9a\u306e\u8cc7\u7523\uff08\u4ee5\u4e0b\u300c\u5bfe\u8c61\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u4fa1\u984d\u306b\u3064\u3044\u3066\u5f53\u8a72\u6e96\u5247\u306b\u5b9a\u3081\u3089\u308c\u305f\u65b9\u6cd5\u306b\u3088\u308a\u8a55\u5b9a\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5bfe\u8c61\u8cc7\u7523\u306e\u640d\u5931\u306e\u984d\u3068\u3055\u308c\u308b\u4e00\u5b9a\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u514d\u9664\u3092\u53d7\u3051\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3001\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u306a\u3044\u3067\u8a08\u7b97\u3057\u305f\u5f53\u8a72\u5e74\u5206\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3001\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c28\u6761\u306e\uff12\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30273<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u50b5\u52d9\u51e6\u7406\u8a08\u753b\u306b\u57fa\u3065\u304d\u50b5\u52d9\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c58\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30954<\/a>\uff09<\/span><\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u500b\u4eba\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u514d\u9664\u76ca\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u4e8b\u696d\u518d\u751f\u7a0e\u5236\u306e\u5275\u8a2d\uff09\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-23\/\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u514d\u9664\u76ca\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u4e8b\u696d\u518d\u751f\u7a0e\u5236\u306e\u5275\u8a2d\uff09<\/a>\u300d\uff08\u9be8\u5ca1\u5065\u592a\u90ce\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30232<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3017\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30274<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u77ed\u671f\u6240\u6709\u571f\u5730\u306e\u8b72\u6e21\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u9069\u7528\u505c\u6b62\u63aa\u7f6e\u306e\u671f\u9650\u3092\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c28\u6761\u306e\uff14\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30274<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30233<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3017\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30278<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff17\uff09\u3000\u512a\u826f\u4f4f\u5b85\u5730\u306e\u9020\u6210\u7b49\u306e\u305f\u3081\u306b\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u306b\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u5efa\u66ff\u3048\u7b49\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u58f2\u6e21\u3057\u8acb\u6c42\u306b\u57fa\u3065\u304f\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u58f2\u5374\u4e8b\u696d\uff08\u5f53\u8a72\u4e8b\u696d\u306b\u4fc2\u308b\u8a8d\u5b9a\u8cb7\u53d7\u8a08\u753b\u306b\u3001\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u9664\u5374\u3057\u305f\u5f8c\u306e\u571f\u5730\u306b\u5efa\u7bc9\u3055\u308c\u308b\u4e00\u5b9a\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u516c\u5171\u65bd\u8a2d\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u3092\u5b9f\u65bd\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u571f\u5730\u7b49\u306e\u8b72\u6e21\u53c8\u306f\u5f53\u8a72\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u58f2\u5374\u4e8b\u696d\u306b\u4fc2\u308b\u8a8d\u53ef\u3092\u53d7\u3051\u305f\u5206\u914d\u91d1\u53d6\u5f97\u8a08\u753b\u306b\u57fa\u3065\u304f\u5f53\u8a72\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u58f2\u5374\u4e8b\u696d\u3092\u5b9f\u65bd\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u571f\u5730\u7b49\u306e\u8b72\u6e21\u3092\u52a0\u3048\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff13\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621025\u5e7412\u670831\u65e5\u21d2\u5e73\u621028\u5e7412\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c31\u6761\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30278<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30237<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3018\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30287<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0810\uff09\u3000\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u53ca\u3073\u4ea4\u63db\u306e\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306e\u8981\u4ef6\u3092\uff11\u5104\u5186\uff08\u73fe\u884c\uff11\u51045,000\u4e07\u5186\uff09\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0b\u3052\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621025\u5e7412\u670831\u65e5\u21d2\u5e73\u621027\u5e7412\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c36\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30287<\/a>\uff09<\/span>\u3001\u7b2c36\u6761\u306e\uff15<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30288<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c59\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30954<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30243<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3018\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30301<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0812\uff09\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u516c\u793e\u50b5\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c37\u6761\u306e11\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30301<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u793e\u50b5\u306e\u3046\u3061\u305d\u306e\u767a\u884c\u306e\u65e5\u524d\uff16\u6708\u4ee5\u5185\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u3092\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u4eba\u304c\u767a\u884c\u3059\u308b\u3082\u306e\u3092\u3001\u793e\u50b5\u306e\u3046\u3061\u305d\u306e\u767a\u884c\u306e\u65e5\u524d\uff19\u6708\u4ee5\u5185\uff08\u5916\u56fd\u6cd5\u4eba\u306b\u3042\u3063\u3066\u306f\u300112\u6708\u4ee5\u5185\uff09\u306b\u6709\u4fa1\u8a3c\u5238\u5831\u544a\u66f8\u7b49\u3092\u5185\u95a3\u7dcf\u7406\u5927\u81e3\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u4eba\u304c\u767a\u884c\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5e73\u621027\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u767a\u884c\u3055\u308c\u305f\u516c\u793e\u50b5\u306e\u7bc4\u56f2\u304b\u3089\u3001\u305d\u306e\u767a\u884c\u306e\u6642\u306b\u304a\u3044\u3066\u540c\u65cf\u4f1a\u793e\u306b\u8a72\u5f53\u3059\u308b\u4f1a\u793e\u304c\u767a\u884c\u3057\u305f\u793e\u50b5\u3092\u9664\u5916\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30246<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3019\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-05.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30322<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0814\uff09\u3000\u975e\u8ab2\u7a0e\u53e3\u5ea7\u5185\u306e\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c37\u6761\u306e14\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-05.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30322<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u306b\u975e\u8ab2\u7a0e\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u3066\u3044\u308b\u3001\u53c8\u306f\u958b\u8a2d\u3057\u3066\u3044\u305f\u5c45\u4f4f\u8005\u7b49\u306f\u3001\u5f53\u8a72\u975e\u8ab2\u7a0e\u53e3\u5ea7\u306b\u8a2d\u3051\u3089\u308c\u305f\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u306e\u5e74\u5206\u306e\u5c5e\u3059\u308b\u52d8\u5b9a\u8a2d\u5b9a\u671f\u9593\u3068\u540c\u4e00\u306e\u52d8\u5b9a\u8a2d\u5b9a\u671f\u9593\u5185\u306b\u3001\u6b21\u306e\u624b\u7d9a\u306e\u4e0b\u3067\u975e\u8ab2\u7a0e\u53e3\u5ea7\u306e\u518d\u958b\u8a2d\u53c8\u306f\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u306e\u518d\u8a2d\u5b9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u8a72\u975e\u8ab2\u7a0e\u53e3\u5ea7\u3092\u5ec3\u6b62\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u306b\u65e2\u306b\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u53d7\u3051\u5165\u308c\u3066\u3044\u305f\u5834\u5408\u53c8\u306f\u305d\u306e\u518d\u8a2d\u5b9a\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u5206\u306e\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u306b\u65e2\u306b\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u53d7\u3051\u5165\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3089\u306e\u5e74\u5206\u306f\u3001\u975e\u8ab2\u7a0e\u53e3\u5ea7\u306e\u518d\u958b\u8a2d\u53c8\u306f\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u306e\u518d\u8a2d\u5b9a\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u5ec3\u6b62\u901a\u77e5\u66f8\u306e\u4ea4\u4ed8\u3000\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30ed\u3000\u975e\u8ab2\u7a0e\u53e3\u5ea7\u5ec3\u6b62\u901a\u77e5\u66f8\u306e\u4ea4\u4ed8\u3000\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30cf\u3000\u975e\u8ab2\u7a0e\u53e3\u5ea7\u306e\u518d\u958b\u8a2d\u53c8\u306f\u975e\u8ab2\u7a0e\u7ba1\u7406\u52d8\u5b9a\u306e\u518d\u8a2d\u5b9a\u306e\u624b\u7d9a\u3000\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u2460\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u5909\u66f4\u5c4a\u51fa\u66f8\u53c8\u306f\u5ec3\u6b62\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c61\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30957<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30257<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3022\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-06.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30337<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0815\uff09\u3000\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c39\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-06.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30337<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u76f8\u7d9a\u8ca1\u7523\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3059\u308b\u91d1\u984d\u3092\u3001\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u5f53\u8a72\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u9069\u7528\u5bfe\u8c61\u8005\u306b\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u500b\u4eba\u3067\u3001\u5f53\u8a72\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u5f53\u8a72\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8005\u3068\u307f\u306a\u3055\u308c\u308b\u3082\u306e\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u5bfe\u8c61\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u3001\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u4e0d\u52d5\u7523\u7b49\u306e\u8cb8\u4ed8\u3051\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u76f8\u7d9a\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u76f8\u7d9a\u7a0e\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u3057\u305f\u8005\u306f\u3001\u5f53\u8a72\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u308a\u672c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u9069\u7528\u5f8c\u306e\u76f8\u7d9a\u7a0e\u984d\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u5bfe\u8c61\u3068\u306a\u308b\u76f8\u7d9a\u8ca1\u7523\u306b\u3001\u76f8\u7d9a\u8ca1\u7523\u306b\u3064\u304d\u63db\u5730\u51e6\u5206\u7b49\u306b\u4f34\u3044\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u63db\u5730\u51e6\u5206\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u8cc7\u7523\u3092\u52a0\u3048\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\u540c\u4e00\u5e74\u4e2d\u306b\u8907\u6570\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3059\u308b\u91d1\u984d\u306f\u3001\u5f53\u8a72\u8b72\u6e21\u3092\u3057\u305f\u8cc7\u7523\u3054\u3068\u306b\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u500b\u4eba\u304c\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308b\u8ca1\u7523\u306e\u53d6\u5f97\u3092\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c63\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30959<\/a>\uff09<\/span><\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\uff09\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-18\/\" target=\"_blank\">\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u53d6\u5f97\u8cbb\u52a0\u7b97\u306e\u7279\u4f8b\uff09\u306e\u898b\u76f4\u3057<\/a>\u300d\uff08\u9f4b\u85e4\u548c\u52a9\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30261<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3022\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-06.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff30340<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0816\uff09\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3057\u3066\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-06.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff30340<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u516c\u76ca\u5408\u4f75\u6cd5\u4eba\u304c\u3001\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8ca1\u7523\u7b49\uff08\u4ee5\u4e0b\u300c\u975e\u8ab2\u7a0e\u8ca1\u7523\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u6709\u3059\u308b\u516c\u76ca\u6cd5\u4eba\u7b49\u304b\u3089\u5408\u4f75\u306b\u3088\u308a\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u5834\u5408\uff08\u4e00\u5b9a\u306e\u5834\u5408\u306b\u9650\u308b\u3002\uff09\u306b\u3001\u5f53\u8a72\u516c\u76ca\u5408\u4f75\u6cd5\u4eba\u304c\u3001\u5f53\u8a72\u8cc7\u7523\u304c\u975e\u8ab2\u7a0e\u8ca1\u7523\u7b49\u3067\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u63d0\u51fa\u3057\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u516c\u76ca\u5408\u4f75\u6cd5\u4eba\u3092\u5f53\u8a72\u975e\u8ab2\u7a0e\u8ca1\u7523\u7b49\u3092\u6709\u3059\u308b\u516c\u76ca\u6cd5\u4eba\u7b49\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3059\u308b\u3002\u5f15\u7d99\u6cd5\u4eba\u3001\u53d7\u8d08\u516c\u76ca\u6cd5\u4eba\u7b49\u53ca\u3073\u8b72\u53d7\u6cd5\u4eba\u304c\u3001\u5f53\u521d\u6cd5\u4eba\u3001\u7279\u5b9a\u4e00\u822c\u6cd5\u4eba\u53ca\u3073\u8b72\u6e21\u6cd5\u4eba\u304b\u3089\u975e\u8ab2\u7a0e\u8ca1\u7523\u7b49\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u2460\u306e\u6539\u6b63\u306f\u3001\u516c\u76ca\u5408\u4f75\u6cd5\u4eba\u3001\u5f15\u7d99\u6cd5\u4eba\u3001\u53d7\u8d08\u516c\u76ca\u6cd5\u4eba\u7b49\u53ca\u3073\u8b72\u53d7\u6cd5\u4eba\u304c\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c64\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30959<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u500b\u4eba\u304b\u3089\u8d08\u4e0e\u7b49\u3092\u53d7\u3051\u305f\u8cc7\u7523\uff08\u5f53\u8a72\u8cc7\u7523\u306b\u4fc2\u308b\u4ee3\u66ff\u8cc7\u7523\u53ca\u3073\u8cb7\u63db\u8cc7\u7523\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u300c\u53d7\u8d08\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u6709\u3059\u308b\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u5f53\u8a72\u53d7\u8d08\u8cc7\u7523\u306e\u79fb\u8ee2\u306b\u3064\u304d\u5408\u4f75\u7b49\u306b\u4fc2\u308b\u7d99\u7d9a\u9069\u7528\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u53d7\u8d08\u8cc7\u7523\u304c\u975e\u8ab2\u7a0e\u8ca1\u7523\u7b49\u3067\u3042\u308b\u3053\u3068\u306e\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u2461\u306e\u6539\u6b63\u306f\u3001\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u78ba\u8a8d\u3092\u6c42\u3081\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c64\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30959<\/a>\uff09<\/span><\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bc4\u9644\u3092\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\uff08\u63aa\u7f6e\u6cd540\u6761\uff09\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-22\/\" target=\"_blank\">\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bc4\u9644\u3092\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6\uff08\u63aa\u7f6e\u6cd540\u6761\uff09\u306e\u898b\u76f4\u3057<\/a>\u300d\uff08\u6728\u6751\u6d69\u4e4b\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30278<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3023\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30353<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0818\uff09\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u5c45\u4f4f\u8005\u304c\u3001\u5efa\u7bc9\u5f8c\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u306e\u3042\u308b\u5bb6\u5c4b\uff08\u8010\u9707\u57fa\u6e96\u53c8\u306f\u7d4c\u904e\u5e74\u6570\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u4ee5\u5916\u306e\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u3067\u4e00\u5b9a\u306e\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u306e\u53d6\u5f97\u306e\u65e5\u307e\u3067\u306b\u8010\u9707\u6539\u4fee\u3092\u884c\u3046\u3053\u3068\u306b\u3064\u304d\u7533\u8acb\u7b49\u3092\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u8005\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u65e5\uff08\u5f53\u8a72\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff16\u6708\u4ee5\u5185\u306e\u65e5\u306b\u9650\u308b\u3002\uff09\u307e\u3067\u306b\u5f53\u8a72\u8010\u9707\u6539\u4fee\uff08\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u6539\u4fee\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306b\u3088\u308a\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u304c\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u8a3c\u660e\u304c\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u306e\u53d6\u5f97\u3092\u65e2\u5b58\u4f4f\u5b85\u306e\u53d6\u5f97\u3068\u3001\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u3092\u65e2\u5b58\u4f4f\u5b85\u3068\u305d\u308c\u305e\u308c\u307f\u306a\u3057\u3066\u3001\u672c\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30353<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u306e\u53d6\u5f97\u3092\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c67\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff30960<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30279<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3024\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30355<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0819\uff09\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621025\u5e7412\u670831\u65e5\u21d2<\/span><span style=\"color: #333399;\">\u5e73\u621027\u5e7412\u670831\u65e5<\/span><span style=\"color: #333399;\">\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e\uff15\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30355<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30279<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3024\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30356<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0820\uff09\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621025\u5e7412\u670831\u65e5\u21d2\u5e73\u621027\u5e7412\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e\uff15\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-07.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30356<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30294<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3024\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-08.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff30379<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0825\uff09\u3000\u8abf\u66f8\u53c8\u306f\u5831\u544a\u66f8\uff08\u4ee5\u4e0b\u300c\u8abf\u66f8\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u63d0\u51fa\u3059\u3079\u304d\u8005\u304c\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u4ee5\u5916\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u5f53\u8a72\u8abf\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3092\u3001\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u53c8\u306f\u5149\u30c7\u30a3\u30b9\u30af\u7b49\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u306b\u3088\u308a\u63d0\u4f9b\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff12\u306e\uff12\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-08.pdf#page=17\" target=\"_blank\">\u65b0\u65e7\uff30379<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u4f9b\u3059\u308b\u8abf\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c76\u6761\u95a2\u4fc2\uff09<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30963<\/a>\uff09<\/span><\/span><\/p>\n<\/div>\n<p><strong>\uff12\u3000\u6cd5\u4eba\u8ab2\u7a0e<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30295<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3025\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-08.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30382<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30295<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3025\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-08.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30382<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u52a0\u984d\u306b\u4fc2\u308b\u7279\u5225\u7a0e\u984d\u63a7\u9664\u53c8\u306f\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e100\u5206\u306e10\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u4fc2\u308b\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3092\u9078\u629e\u9069\u7528\u3067\u304d\u308b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff13\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621029\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf\" target=\"_blank\">\u65b0\u65e7\uff30243<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e\uff14<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-08.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30382<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e\uff19\u95a2\u4fc2<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-17.pdf\" target=\"_blank\">\u65b0\u65e7\uff30543<\/a>\uff09<\/span>\uff09<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u5897\u52a0\u984d\u306b\u4fc2\u308b\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u8005\u306e\u5897\u52a0\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u6bd4\u8f03\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306e100\u5206\u306e\uff15\u76f8\u5f53\u984d\u3092\u8d85\u3048\u3001\u304b\u3064\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u57fa\u6e96\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5897\u52a0\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b100\u5206\u306e30\uff08\u5897\u52a0\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\u304c100\u5206\u306e30\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5897\u52a0\u8a66\u9a13\u7814\u7a76\u8cbb\u5272\u5408\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u306e\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b\u63aa\u7f6e\u306b\u6539\u7d44\u3059\u308b\u3002<\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b  \u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-13\/\" target=\"_blank\">\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/a>\u300d\uff08\u5409\u6fa4\u5927\u8f14\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30298<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3025\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-09.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30387<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u30a8\u30cd\u30eb\u30ae\u30fc\u74b0\u5883\u8ca0\u8377\u4f4e\u6e1b\u63a8\u9032\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u8cc7\u7523\u304b\u3089\u30a8\u30cd\u30eb\u30ae\u30fc\u6d88\u8cbb\u91cf\u3068\u306e\u5bfe\u6bd4\u306b\u304a\u3051\u308b\u6027\u80fd\u306e\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u6a5f\u68b0\u305d\u306e\u4ed6\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u3046\u3061\u96fb\u6c17\u53ca\u3073\u71b1\u306e\u52b9\u7387\u7684\u306a\u5229\u7528\u306b\u8cc7\u3059\u308b\u3082\u306e\u3092\u9664\u5916\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff12\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30245<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e\uff15<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-09.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30387<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e10<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-17.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30547<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30300<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3025\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-09.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30391<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3015<\/span>\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff13\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621029\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff13<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30247<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e\uff16<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-09.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30391<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e11<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-17.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30551<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u9069\u7528\u5bfe\u8c61\u306b\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7279\u5b9a\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306e\u3046\u3061\u4e0b\u8a18\uff08\uff18\uff09\u306e\u5236\u5ea6\u306e\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u3092\u3057\u3066\u3001\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u73fe\u884c\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u307e\u3067\u306e\u7279\u5225\u511f\u5374\u3068\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e\uff17\uff08\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001100\u5206\u306e10\uff09\u76f8\u5f53\u984d\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3068\u306e\u9078\u629e\u9069\u7528\u304c\u3067\u304d\u308b\u63aa\u7f6e\u3092\u52a0\u3048\u308b\u3002\u305f\u3060\u3057\u3001\u7279\u5225\u7a0e\u984d\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f\u73fe\u884c\u63aa\u7f6e\u3068\u5408\u8a08\u3057\u3066\u5f53\u671f\u306e\u7a0e\u984d\u306e100\u5206\u306e20\u76f8\u5f53\u984d\u3092\u9650\u5ea6\u3068\u3057\u3001\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306f\uff11\u5e74\u9593\u306e\u7e70\u8d8a\u3057\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u307e\u305f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7279\u5b9a\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306e\u3046\u3061\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u3092\u3057\u3066\u3001\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18\u306e\u63aa\u7f6e\u3068\u540c\u69d8\u306b\u3001\u305d\u306e\u7279\u5225\u511f\u5374\u76f8\u5f53\u984d\u53c8\u306f\u7279\u5225\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u306e\u511f\u5374\u53c8\u306f\u7e70\u8d8a\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u4ee5\u5f8c\u306b\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u3092\u3059\u308b\u6cd5\u4eba\u306e\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u3001\u500b\u4eba\u306b\u3064\u3044\u3066\u306f\u5e73\u621026\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c42\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30947<\/a>\uff09<\/span>\u3001\u7b2c79\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf\" target=\"_blank\">\u65b0\u65e7\uff30964<\/a>\uff09<\/span>\u3001\u7b2c108\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff30981<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-18\/\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/a>\u300d\uff08\u77f3\u7530\u5bff\u884c\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30313<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3026\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30404<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u56fd\u5bb6\u6226\u7565\u7279\u5225\u533a\u57df\u306b\u304a\u3044\u3066\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u7b49\u53c8\u306f\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u5275\u8a2d<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e10<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30404<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e14<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-18.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30565<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u3067\u56fd\u5bb6\u6226\u7565\u7279\u5225\u533a\u57df\u6cd5\u306e\u4e00\u5b9a\u306e\u7279\u5b9a\u4e8b\u696d\u306e\u5b9f\u65bd\u4e3b\u4f53\u3068\u3057\u3066\u540c\u6cd5\u306e\u8a8d\u5b9a\u533a\u57df\u8a08\u753b\u306b\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u304c\u3001\u540c\u6cd5\u306e\u533a\u57df\u8a08\u753b\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\u65bd\u884c\u306e\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u56fd\u5bb6\u6226\u7565\u7279\u5225\u533a\u57df\u5185\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u4e8b\u696d\u306e\u5b9f\u65bd\u306b\u95a2\u3059\u308b\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u305f\u6a5f\u68b0\u88c5\u7f6e\u3001\u958b\u767a\u7814\u7a76\u7528\u5668\u5177\u5099\u54c1\u3001\u5efa\u7269\u7b49\u53ca\u3073\u69cb\u7bc9\u7269\u3067\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u4ee5\u4e0a\u306e\u3082\u306e\u306e\u53d6\u5f97\u7b49\u3092\u3057\u3066\u3001\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e50\uff08\u5efa\u7269\u7b49\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u3001100\u5206\u306e25\uff09\u76f8\u5f53\u984d\u306e\u7279\u5225\u511f\u5374\u3068\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e15\uff08\u5efa\u7269\u7b49\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u3001100\u5206\u306e\uff18\uff09\u76f8\u5f53\u984d\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3068\u306e\u9078\u629e\u9069\u7528\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u7279\u5225\u7a0e\u984d\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e100\u5206\u306e20\u76f8\u5f53\u984d\u3092\u9650\u5ea6\u3068\u3057\u3001\u63a7\u9664\u9650\u5ea6\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306f\uff11\u5e74\u9593\u306e\u7e70\u8d8a\u3057\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"padding-left: 20px; margin-bottom: 3px;\">\u306a\u304a\u3001\u4e00\u5b9a\u306e\u6a5f\u68b0\u88c5\u7f6e\u53ca\u3073\u958b\u767a\u7814\u7a76\u7528\u5668\u5177\u5099\u54c1\u3067\u3001\u4e2d\u6838\u7684\u306a\u7279\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u307e\u3067\u306e\u7279\u5225\u511f\u5374\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4e0a\u8a18\u2460\u306e\u7279\u5225\u511f\u5374\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e2d\u6838\u7684\u306a\u7279\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u4e00\u5b9a\u306e\u6a5f\u68b0\u88c5\u7f6e\u53ca\u3073\u958b\u767a\u7814\u7a76\u7528\u5668\u5177\u5099\u54c1\u306e\u3046\u3061\u958b\u767a\u7814\u7a76\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u306b\u4fc2\u308b\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u91d1\u984d\u306f\u3001\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff14\u3001\u7b2c68\u6761\u306e\uff19\uff09\u53ca\u3073\u8a66\u9a13\u7814\u7a76\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306e\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff14\u306e\uff12\u3001\u7b2c68\u6761\u306e\uff19\u306e\uff12\uff09\u306e\u9069\u7528\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30328<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3027\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30418<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff17\uff09\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3015<\/span>\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621028\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621030\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff15\u306e\uff14<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30251<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e12\u306e\uff14<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30418<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e15\u306e\uff15<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-19.pdf\" target=\"_blank\">\u65b0\u65e7\uff30583<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306b\u4fc2\u308b\u8981\u4ef6\u3067\u3042\u308b\u57fa\u6e96\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u5bfe\u3059\u308b\u5272\u5408\uff08\u73fe\u884c100\u5206\u306e\uff15\u4ee5\u4e0a\uff09\u3092\u6b21\u306e\u9069\u7528\u5e74\u5ea6\u306e\u533a\u5206\u306b\u5fdc\u3058\u6b21\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30a4\u3000\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3059\u308b\u9069\u7528\u5e74\u5ea6\u3000\u3000100\u5206\u306e\uff12\u4ee5\u4e0a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30ed\u3000\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u9069\u7528\u5e74\u5ea6\u3000\u3000100\u5206\u306e\uff13\u4ee5\u4e0a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30cf\u3000\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621030\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u9069\u7528\u5e74\u5ea6\u3000\u3000100\u5206\u306e\uff15\u4ee5\u4e0a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u4fc2\u308b\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u53ca\u3073\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3092\u7d99\u7d9a\u96c7\u7528\u8005\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u3068\u3057\u305f\u4e0a\u3001\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u304c\u6bd4\u8f03\u5e73\u5747\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u3092\u8d85\u3048\u308b\u3053\u3068\uff08\u73fe\u884c\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\uff09\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u3001\u500b\u4eba\u306b\u3064\u3044\u3066\u306f\u5e73\u621026\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c42\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30947<\/a>\uff09<\/span>\u3001\u7b2c82\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30966<\/a>\uff09<\/span>\u3001\u7b2c112\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30983<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"padding-left: 25px; margin-bottom: 3px;\"><strong>\u3000<\/strong>\u306a\u304a\u3001\u6cd5\u4eba\u306e\u7d4c\u904e\u5e74\u5ea6\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u3001\u304b\u3064\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u304c\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u7b49\u3092\u9664\u304f\u3002\uff09\u304c\u5bfe\u8c61\u7d4c\u904e\u5e74\u5ea6\uff08\u7d4c\u904e\u5e74\u5ea6\u3092\u9069\u7528\u5e74\u5ea6\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u306b\u6539\u6b63\u5f8c\u306e\u8981\u4ef6\u306e\u5168\u3066\u3092\u6e80\u305f\u3059\u3068\u304d\u306b\u304a\u3051\u308b\u305d\u306e\u7d4c\u904e\u5e74\u5ea6\u3092\u3044\u3046\u3002\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u540c\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u306e100\u5206\u306e10\u76f8\u5f53\u984d\u3068\u7d4c\u904e\u5e74\u5ea6\u63a7\u9664\u9650\u5ea6\u984d\uff08\u5bfe\u8c61\u7d4c\u904e\u5e74\u5ea6\u3067\u3042\u308b\u5404\u7d4c\u904e\u5e74\u5ea6\u306b\u4fc2\u308b\u7d4c\u904e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\uff08\u305d\u306e\u5404\u7d4c\u904e\u5e74\u5ea6\u3092\u9069\u7528\u5e74\u5ea6\u3068\u307f\u306a\u3057\u305f\u5834\u5408\u306e\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u984d\u3092\u3044\u3046\u3002\uff09\u306e100\u5206\u306e10\u76f8\u5f53\u984d\u3092\u3044\u3046\u3002\uff09\u3068\u306e\u5408\u8a08\u984d\u3068\u3057\u3001\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u9650\u5ea6\u984d\u306b\u3064\u3044\u3066\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c82\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30966<\/a>\uff09<\/span>\u3001\u7b2c112\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30983<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-10\/\" target=\"_blank\">\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/a>\u300d\uff08\u9be8\u5ca1\u5065\u592a\u90ce\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30330<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3028\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff30420<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff18\uff09\u3000\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7279\u5225\u7a0e\u984d\u63a7\u9664\u5236\u5ea6<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3015<\/span>\u306e\u5275\u8a2d<\/p>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u8005\u304c\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u751f\u7523\u7b49\u8a2d\u5099\u3092\u69cb\u6210\u3059\u308b\u540c\u6cd5\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u3046\u3061\u4e00\u5b9a\u306e\u898f\u6a21\u4ee5\u4e0a\u306e\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u53d6\u5f97\u7b49\u3092\u3057\u3066\u3001\u56fd\u5185\u306b\u3042\u308b\u305d\u306e\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e50\uff08\u5efa\u7269\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u3001100\u5206\u306e25\uff09\u76f8\u5f53\u984d\u306e\u7279\u5225\u511f\u5374\u3068\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e\uff14\uff08\u5efa\u7269\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u3001100\u5206\u306e\uff12\uff09\u76f8\u5f53\u984d\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3068\u306e\u9078\u629e\u9069\u7528\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u305f\u3060\u3057\u3001\u7279\u5225\u7a0e\u984d\u63a7\u9664\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u671f\u306e\u7a0e\u984d\u306e100\u5206\u306e20\u76f8\u5f53\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u53d6\u5f97\u7b49\u3092\u3057\u3066\u3001\u56fd\u5185\u306b\u3042\u308b\u305d\u306e\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u666e\u901a\u511f\u5374\u9650\u5ea6\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u307e\u3067\u306e\u7279\u5225\u511f\u5374\u3068\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e\uff15\uff08\u5efa\u7269\u53ca\u3073\u69cb\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f\u3001100\u5206\u306e\uff13\uff09\u76f8\u5f53\u984d\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3068\u306e\u9078\u629e\u9069\u7528\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff15\u306e\uff15<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30253<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e12\u306e\uff15<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff30420<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e15\u306e\uff16<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-19.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30586<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p>\u307e\u305f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u53d6\u5f97\u7b49\u3092\u3057\u3066\u3001\u56fd\u5185\u306b\u3042\u308b\u305d\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18\u306e\u63aa\u7f6e\u3068\u540c\u69d8\u306b\u3001\u305d\u306e\u7279\u5225\u511f\u5374\u76f8\u5f53\u984d\u53c8\u306f\u7279\u5225\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u306e\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff15\u306e\uff15<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30253<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e12\u306e\uff15<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=18\" target=\"_blank\">\u65b0\u65e7\uff30420<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e15\u306e\uff16<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-19.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30586<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u63aa\u7f6e\u306f\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u4ee5\u5f8c\u306b\u7279\u5b9a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u53d6\u5f97\u7b49\u3092\u3059\u308b\u6cd5\u4eba\u306e\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u3001\u500b\u4eba\u306b\u3064\u3044\u3066\u306f\u5e73\u621026\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c42\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-03.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30947<\/a>\uff09<\/span>\u3001\u7b2c83\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30967<\/a>\uff09<\/span>\u3001\u7b2c113\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-05.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30987<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-12\/\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/a>\u300d\uff08\u77f3\u7530\u5bff\u884c\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30341<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3029\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30426<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff19\uff09\u3000\u6cd5\u4eba\u7a0e\u984d\u7b49\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u7279\u5225\u63a7\u9664\u984d\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u7b49\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u7a0e\u984d\u63a7\u9664\u53ef\u80fd\u984d\u306e\u5408\u8a08\u984d\u3092\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u7b49\u306e100\u5206\u306e90\uff08\u73fe\u884c\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u7b49\uff09\u76f8\u5f53\u984d\u306b\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff16<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30255<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e13<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30426<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e15\u306e\uff17<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-19.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30592<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30343<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3029\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30429<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0810\uff09\u3000\u8010\u9707\u57fa\u6e96\u9069\u5408\u5efa\u7269\u7b49\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u8010\u9707\u6539\u4fee\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3015<\/span>\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u8005\u3067\u3001\u305d\u306e\u6709\u3059\u308b\u8010\u9707\u6539\u4fee\u5bfe\u8c61\u5efa\u7bc9\u7269\u306b\u3064\u304d\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u898f\u5b9a\u306b\u3088\u308b\u5831\u544a\u3092\u884c\u3063\u305f\u3082\u306e\uff08\u305d\u306e\u5831\u544a\u306b\u95a2\u3059\u308b\u547d\u4ee4\u53c8\u306f\u5fc5\u8981\u306a\u8010\u9707\u6539\u4fee\u306b\u95a2\u3059\u308b\u6307\u793a\u3092\u53d7\u3051\u305f\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u304c\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u305d\u306e\u5831\u544a\u3092\u884c\u3063\u305f\u65e5\u4ee5\u5f8c\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u305d\u306e\u8010\u9707\u6539\u4fee\u5bfe\u8c61\u5efa\u7bc9\u7269\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u884c\u3046\u8010\u9707\u6539\u4fee\u306e\u305f\u3081\u306e\u5de5\u4e8b\u306e\u65bd\u884c\u306b\u4f34\u3044\u53d6\u5f97\u7b49\u3092\u3059\u308b\u305d\u306e\u8010\u9707\u6539\u4fee\u5bfe\u8c61\u5efa\u7bc9\u7269\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e25\u76f8\u5f53\u984d\u306e\u7279\u5225\u511f\u5374\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c11\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30257<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c43\u6761\u306e\uff12<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30429<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e17<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-19.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30595<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p>\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e2\u5b58\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u6295\u8cc7\u306e\u4fc3\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-14\/\" target=\"_blank\">\u65e2\u5b58\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u6295\u8cc7\u306e\u4fc3\u9032\u306e\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d<\/a>\u300d\uff08\u65b0\u540d\u8cb4\u5247\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30350<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3031\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30442<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0815\uff09\u3000\u6d77\u5916\u6295\u8cc7\u7b49\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u3068\u306a\u308b\u7279\u5b9a\u682a\u5f0f\u7b49\u306e\u7bc4\u56f2\u304b\u3089\u50b5\u6a29\u53ca\u3073\u8cfc\u5165\u8cc7\u6e90\u682a\u5f0f\u7b49\u3092\u9664\u5916\u3057\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621028\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c55\u6761<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-11.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30442<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e43<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-20.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30607<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30352<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3031\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-12.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30448<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0816\uff09\u3000\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3015<\/span>\u306e\u5275\u8a2d<\/p>\n<p>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u3067\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7279\u5b9a\u65b0\u4e8b\u696d\u958b\u62d3\u6295\u8cc7\u4e8b\u696d\u8a08\u753b\u306b\u3064\u3044\u3066\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306b\u4fc2\u308b\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u3082\u306e\uff08\u305d\u306e\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306e\u6709\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u306b\u9650\u308a\u3001\u4e00\u5b9a\u306e\u9069\u683c\u6a5f\u95a2\u6295\u8cc7\u5bb6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u306e\u3046\u3061\u3001\u305d\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u305d\u306e\u8a8d\u5b9a\u306b\u4fc2\u308b\u7279\u5b9a\u65b0\u4e8b\u696d\u958b\u62d3\u6295\u8cc7\u4e8b\u696d\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u305f\u7279\u5b9a\u65b0\u4e8b\u696d\u958b\u62d3\u6295\u8cc7\u4e8b\u696d\u3092\u5b9f\u65bd\u3059\u308b\u671f\u9593\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u304a\u3044\u3066\u305d\u306e\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306b\u51fa\u8cc7\u3092\u3057\u305f\u3082\u306e\u304c\u3001\u305d\u306e\u7279\u5b9a\u65b0\u4e8b\u696d\u958b\u62d3\u6295\u8cc7\u4e8b\u696d\u8a08\u753b\u306b\u5f93\u3063\u3066\u53d6\u5f97\u3092\u3057\u305f\u305d\u306e\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306e\u7d44\u5408\u8ca1\u7523\u3068\u306a\u308b\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u306e\u682a\u5f0f\u3092\u305d\u306e\u671f\u9593\u5185\u306b\u7d42\u4e86\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u682a\u5f0f\u306e\u4fa1\u683c\u306e\u4f4e\u843d\u306b\u3088\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u305d\u306e\u682a\u5f0f\u306e\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u7d42\u4e86\u3059\u308b\u305d\u306e\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u306e\u8a08\u7b97\u671f\u9593\u7d42\u4e86\u306e\u6642\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e100\u5206\u306e80\u76f8\u5f53\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u3053\u306e\u6e96\u5099\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u6e96\u5099\u91d1\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u6e96\u5099\u91d1\u306e\u91d1\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c55\u6761\u306e\uff12<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-12.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30448<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e43\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-20.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30614<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u63aa\u7f6e\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c85\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30970<\/a>\uff09<\/span>\u3001\u7b2c116\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-05.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30989<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6c11\u9593\u4f01\u696d\u7b49\u306b\u3088\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u7b49\u306e\u4fc3\u9032\u63aa\u7f6e\uff08\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u640d\u91d1\u7b97\u5165\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\uff09\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-11\/\" target=\"_blank\">\u6c11\u9593\u4f01\u696d\u7b49\u306b\u3088\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u7b49\u306e\u4fc3\u9032\u63aa\u7f6e\uff08\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u306e\u640d\u91d1\u7b97\u5165\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\uff09<\/a>\u300d\uff08\u6728\u6751\u6d69\u4e4b\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30357<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3031\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-12.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30452<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0817\uff09\u3000\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u3015<\/span>\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-bottom: 3px;\">\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u3067\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u8a08\u753b\u306b\u3064\u3044\u3066\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u3082\u306e\u304c\u3001\u305d\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c10\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\uff08\u7279\u5b9a\u4f1a\u793e\u304c\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u76ee\u6a19\u3092\u9054\u6210\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u76ee\u6a19\u3092\u9054\u6210\u3057\u305f\u65e5\uff09\u307e\u3067\u306e\u671f\u9593\uff08\u4ee5\u4e0b\u300c\u7a4d\u7acb\u671f\u9593\u300d\u3068\u3044\u3046\u3002\uff09\u5185\u306e\u65e5\u3092\u542b\u3080\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u682a\u5f0f\u7b49\u306b\u3064\u304d\u6b21\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u682a\u5f0f\u7b49\u306e\u4fa1\u683c\u306e\u4f4e\u843d\u53c8\u306f\u8cb8\u5012\u308c\u306b\u3088\u308b\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u305d\u306e\u4e8b\u5b9f\u304c\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u306e\u682a\u5f0f\u7b49\u306e\u53d6\u5f97\u4fa1\u984d\u306e100\u5206\u306e70\u76f8\u5f53\u984d\u4ee5\u4e0b\u306e\u91d1\u984d\u3092\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u7a4d\u307f\u7acb\u3066\u305f\u91d1\u984d\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u305d\u306e\u7279\u5b9a\u4f1a\u793e\u306e\u682a\u5f0f\u82e5\u3057\u304f\u306f\u51fa\u8cc7\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u682a\u5f0f\u300d\u3068\u3044\u3046\u3002\uff09\u3067\u7a4d\u7acb\u671f\u9593\u5185\u306b\u304a\u3051\u308b\u8a2d\u7acb\u7b49\u306b\u4f34\u3046\u6255\u8fbc\u307f\u7b49\u306b\u3088\u308a\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u53c8\u306f\u305d\u306e\u7279\u5b9a\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u306b\u4fc2\u308b\u50b5\u6a29\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u50b5\u6a29\u300d\u3068\u3044\u3046\u3002\uff09\u3067\u7a4d\u7acb\u671f\u9593\u5185\u306b\u304a\u3051\u308b\u8cb8\u4ed8\u3051\u306b\u4fc2\u308b\u3082\u306e\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7279\u5b9a\u682a\u5f0f\u53c8\u306f\u7279\u5b9a\u50b5\u6a29\u306e\u53d6\u5f97\uff08\u6700\u521d\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u5b9f\u65bd\u65e5\u524d\u306e\u53d6\u5f97\u3092\u9664\u304f\u3002\uff09\u3092\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u7279\u5b9a\u682a\u5f0f\u53c8\u306f\u7279\u5b9a\u50b5\u6a29\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u6700\u521d\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u5b9f\u65bd\u65e5\u524d\u304b\u3089\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u3044\u308b\u7279\u5b9a\u682a\u5f0f\u53c8\u306f\u7279\u5b9a\u50b5\u6a29\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u304c\u6700\u521d\u7279\u5b9a\u518d\u7de8\u5b9f\u65bd\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u7279\u5b9a\u682a\u5f0f\u53c8\u306f\u7279\u5b9a\u50b5\u6a29\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u5f15\u304d\u7d9a\u304d\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u6e96\u5099\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\uff08\u7a4d\u7acb\u671f\u9593\u5185\u306e\u65e5\u3092\u542b\u3080\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u3046\u3061\u6700\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u7b49\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u540c\u3058\u3002\uff09\u5f8c\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u7b49\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u6e96\u5099\u91d1\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u57fa\u6e96\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3051\u308b\u6e96\u5099\u91d1\u306e\u91d1\u984d\u306b\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6708\u6570\u3092\u4e57\u3058\u3066\u3053\u308c\u309260\uff08\u7279\u5b9a\u4f1a\u793e\u304c\u305d\u306e\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u76ee\u6a19\u3092\u9054\u6210\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7a4d\u7acb\u671f\u9593\u958b\u59cb\u306e\u65e5\u304b\u3089\u305d\u306e\u76ee\u6a19\u3092\u9054\u6210\u3057\u305f\u65e5\u307e\u3067\u306e\u671f\u9593\u306e\u6708\u6570\u3092\u52d8\u6848\u3057\u305f\u6570\uff09\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u7d42\u4e86\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff11\u670820\u65e5\u3015<\/span>\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7279\u5b9a\u682a\u5f0f\u53c8\u306f\u7279\u5b9a\u50b5\u6a29\u306e\u53d6\u5f97\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18\u306e\u63aa\u7f6e\u3068\u540c\u69d8\u306b\u3001\u305d\u306e\u6e96\u5099\u91d1\u7a4d\u7acb\u76f8\u5f53\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c55\u6761\u306e\uff13<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-12.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30452<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e43\u306e\uff13<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-20.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30618<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u63aa\u7f6e\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u5206\u306e\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c85\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-04.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30970<\/a>\uff09<\/span>\u3001\u7b2c116\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-05.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30989<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e8b\u696d\u518d\u7de8\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-17\/\" target=\"_blank\">\u4e8b\u696d\u518d\u7de8\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u63aa\u7f6e\u306e\u5275\u8a2d<\/a>\u300d\uff08\u8fbb\u3000\u559c\u5b50\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30381<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3035\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-13.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30481<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0824\uff09\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c61\u6761\u306e\uff14<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-13.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30481<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e66<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-21.pdf#page=19\" target=\"_blank\">\u65b0\u65e7\uff30641<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u3046\u3061\u3001\u63a5\u5f85\u98f2\u98df\u8cbb\u306e\u984d\u306e100\u5206\u306e50\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4e2d\u5c0f\u6cd5\u4eba\u306b\u4fc2\u308b\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u4e0a\u8a18\u2460\u3068\u306e\u9078\u629e\u9069\u7528\u3068\u3059\u308b\u3002<\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ea4\u969b\u8cbb\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff08\u5927\u4f01\u696d\u3078\u306e\u62e1\u5145\u7b49\uff09\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-20\/\" target=\"_blank\">\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff08\u5927\u4f01\u696d\u3078\u306e\u62e1\u5145\u7b49\uff09<\/a>\u300d\uff08\u65b0\u540d\u8cb4\u5247\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30383<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3035\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-13.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30482<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0825\uff09\u3000\u4f7f\u9014\u79d8\u533f\u91d1\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\u64a4\u5ec3<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u6210\uff16\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u21d2\u5e73\u6210\uff16\u5e74\uff14\u6708\uff11\u65e5<span style=\"text-decoration: underline;\">\u4ee5\u5f8c<\/span>\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c62\u6761<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-13.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30482<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e67<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-22.pdf\" target=\"_blank\">\u65b0\u65e7\uff30643<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f7f\u9014\u79d8\u533f\u91d1\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u64a4\u5ec3\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-23\/\" target=\"_blank\">\u4f7f\u9014\u79d8\u533f\u91d1\u306e\u652f\u51fa\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u64a4\u5ec3<\/a>\u300d\uff08\u4f0a\u6751\u653f\u4ee3\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30389\uff5e395<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3035\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-14.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30494\uff5e502<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0827\uff09\u3000\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u4e0a\u3001\u9577\u671f\u6240\u6709\u306e\u571f\u5730\u3001\u5efa\u7269\u7b49\u304b\u3089\u56fd\u5185\u306b\u3042\u308b\u571f\u5730\u3001\u5efa\u7269\u3001\u6a5f\u68b0\u88c5\u7f6e\u7b49\u3078\u306e\u8cb7\u63db\u3048\u4ee5\u5916\u306e\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u3092\uff13\u5e74\u5ef6\u9577\u3059\u308b<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621029\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c37\u6761\uff5e\u7b2c37\u6761\u306e\uff14<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-04.pdf#page=7\" target=\"_blank\">\u65b0\u65e7\uff30289\uff5e297<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c65\u6761\u306e\uff17\uff5e\u7b2c65\u6761\u306e\uff19<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-14.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30494\uff5e502<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e78\uff5e\u7b2c68\u6761\u306e80<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-22.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30648\uff5e654<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u65e2\u6210\u5e02\u8857\u5730\u7b49\u306e\u5185\u304b\u3089\u5916\u3078\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u3001\u8fb2\u696d\u53ca\u3073\u6797\u696d\u4ee5\u5916\u306e\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u8cb7\u63db\u8cc7\u7523\u306e\u5bfe\u8c61\u533a\u57df\u306b\u90fd\u5e02\u958b\u767a\u533a\u57df\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u5e02\u8857\u5316\u533a\u57df\u53c8\u306f\u65e2\u6210\u5e02\u8857\u5730\u7b49\u306e\u5185\u304b\u3089\u5916\u3078\u306e\u8fb2\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u3001\u8cb7\u63db\u8cc7\u7523\u3092\u8a8d\u5b9a\u8fb2\u696d\u6cd5\u4eba\u53c8\u306f\u8a8d\u5b9a\u5c31\u8fb2\u8005\u304c\u53d6\u5f97\u3059\u308b\u4e00\u5b9a\u306e\u571f\u5730\u7b49\u3001\u5efa\u7269\u3001\u69cb\u7bc9\u7269\u53c8\u306f\u6a5f\u68b0\u88c5\u7f6e\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u822a\u7a7a\u6a5f\u9a12\u97f3\u969c\u5bb3\u533a\u57df\u306e\u5185\u304b\u3089\u5916\u3078\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u7279\u5b9a\u7a7a\u6e2f\u5468\u8fba\u822a\u7a7a\u6a5f\u9a12\u97f3\u5bfe\u7b56\u7279\u5225\u63aa\u7f6e\u6cd5\u7b49\u306e\u898f\u5b9a\u306b\u3088\u308a\u8b72\u6e21\u3055\u308c\u308b\u3082\u306e\uff08\u571f\u5730\u7b49\u306b\u3042\u3063\u3066\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u53c8\u306f\u305d\u306e\u571f\u5730\u7b49\u306e\u3042\u308b\u533a\u57df\u304c\u822a\u7a7a\u6a5f\u9a12\u97f3\u969c\u5bb3\u533a\u57df\u3068\u306a\u3063\u305f\u65e5\u306e\u3044\u305a\u308c\u304b\u9045\u3044\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u304c\u3055\u308c\u305f\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u8a98\u81f4\u533a\u57df\u306e\u5916\u304b\u3089\u5185\u3078\u306e\u8cb7\u63db\u3048\u53ca\u3073\u90fd\u5e02\u958b\u767a\u533a\u57df\u7b49\u306e\u5916\u304b\u3089\u5185\u3078\u306e\u8cb7\u63db\u3048\u306e\u3046\u3061\u90fd\u5e02\u958b\u767a\u533a\u57df\u306b\u4fc2\u308b\u63aa\u7f6e\u3092\u9664\u5916\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u90fd\u5e02\u518d\u751f\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u90fd\u5e02\u6a5f\u80fd\u8a98\u5c0e\u533a\u57df\u4ee5\u5916\u306e\u5730\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u3001\u5efa\u7269\u53c8\u306f\u69cb\u7bc9\u7269\u304b\u3089\u90fd\u5e02\u6a5f\u80fd\u8a98\u5c0e\u533a\u57df\u5185\u306b\u3042\u308b\u7279\u5b9a\u8cc7\u7523\u3067\u3001\u305d\u306e\u533a\u57df\u5185\u306b\u304a\u3051\u308b\u8a98\u5c0e\u65bd\u8a2d\u7b49\u6574\u5099\u4e8b\u696d\u306b\u4fc2\u308b\u8a8d\u5b9a\u8a98\u5c0e\u4e8b\u696d\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u305f\u8a98\u5c0e\u65bd\u8a2d\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u3078\u306e\u8cb7\u63db\u3048\u3092\u9069\u7528\u5bfe\u8c61\u306b\u52a0\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u8fb2\u7528\u5730\u533a\u57df\u7b49\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u8fb2\u696d\u632f\u8208\u5730\u57df\u6574\u5099\u8a08\u753b\u306b\u304a\u3044\u3066\u8fb2\u7528\u5730\u533a\u57df\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u533a\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u306b\u9650\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u8cb7\u63db\u8cc7\u7523\u3092\u8fb2\u7528\u5730\u5229\u7528\u96c6\u7a4d\u8a08\u753b\u306e\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u8a8d\u5b9a\u8fb2\u696d\u6cd5\u4eba\u7b49\u53c8\u306f\u8a8d\u5b9a\u5c31\u8fb2\u8005\u304c\u53d6\u5f97\u3059\u308b\u4e00\u5b9a\u306e\u571f\u5730\u7b49\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2466\u3000\u9632\u707d\u518d\u958b\u767a\u4fc3\u9032\u5730\u533a\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u3001\u6240\u8981\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u8b1b\u3058\u305f\u4e0a\u3001\u5bfe\u8c61\u533a\u57df\u3092\u9632\u707d\u518d\u958b\u767a\u4fc3\u9032\u5730\u533a\u306e\u3046\u3061\u5730\u9707\u305d\u306e\u4ed6\u306e\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u8457\u3057\u304f\u5371\u967a\u306a\u5730\u533a\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2467\u3000\u8239\u8236\u304b\u3089\u8239\u8236\u3078\u306e\u8cb7\u63db\u3048\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u8cc7\u7523\u3092\u65e5\u672c\u8239\u8236\u306e\u3046\u3061\u305d\u306e\u9032\u6c34\u306e\u65e5\u304b\u3089\u305d\u306e\u8b72\u6e21\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u304c\u4e00\u5b9a\u306e\u671f\u9593\u306b\u6e80\u305f\u306a\u3044\u3082\u306e\u306b\u9650\u5b9a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2468\u3000\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u53ca\u3073\u53d6\u5f97\u306e\u7bc4\u56f2\u304b\u3089\u3001\u975e\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308b\u8b72\u6e21\u53ca\u3073\u53d6\u5f97\u3092\u9664\u5916\u3059\u308b\u3002<\/p>\n<\/div>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0834\uff09\u3000\u6b21\u306b\u63b2\u3052\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621028\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u96c7\u7528\u8005\u306e\u6570\u304c\u5897\u52a0\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u3015<\/span><span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c10\u6761\u306e\uff15<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-02.pdf#page=9\" target=\"_blank\">\u65b0\u65e7\uff30251<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c42\u6761\u306e12<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-10.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30413<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e15\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-18.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30575<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30326<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3037\uff09<\/span>\u3011<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u4e2d\u7565\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6cd5\u4eba\u306e\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u5236\u5ea6\u306e\u4e0d\u9069\u7528<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<span style=\"text-decoration: underline;\">\u7b2c66\u6761\u306e13<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-16.pdf\" target=\"_blank\">\u65b0\u65e7\uff30523<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e98<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf\" target=\"_blank\">\u65b0\u65e7\uff30663<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30413<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3037\uff09<\/span>\u3011<\/span><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u4e0d\u9069\u7528\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u5ef6\u9577\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-22\/\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u4ee5\u5916\u306e\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u4e0d\u9069\u7528\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u5ef6\u9577<\/a>\u300d\uff08\u4f0a\u6751\u653f\u4ee3\uff09<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c28\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-03.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30272<\/a>\uff09<\/span>\u3001<span style=\"text-decoration: underline;\">\u7b2c67\u6761\u306e\uff15<span style=\"color: #4682b4; text-decoration: underline;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-16.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30524<\/a>\uff09<\/span><\/span>\u3001\u7b2c68\u6761\u306e102\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30664<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30413<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3037\uff09<\/span>\u3011<\/span><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306e\uff12\u5e74\u9593\u5ef6\u9577\uff5e\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-15\/\" target=\"_blank\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306e\u9069\u7528\u671f\u9650\u306e\uff12\u5e74\u9593\u5ef6\u9577<\/a>\u300d\uff08\u4f0a\u6751\u653f\u4ee3\uff09 <\/div>\n<\/div>\n<\/div>\n<p><strong>\uff08\uff13\u3000\u56fd\u969b\u8ab2\u7a0e\uff09<\/strong><span style=\"color: #cd853f;\">\u3000\u3010\u8981\u7db1\uff3038\u3011<\/span><\/p>\n<p><strong>\uff14\u3000\u8cc7\u7523\u8ab2\u7a0e<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30535<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3040\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30672<\/a>\uff09<\/span><\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30535<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3040\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30672<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u7b49\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u306b\u3088\u308a\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u53d6\u5f97\u3092\u3057\u305f\u8005\u304c\u3001\u5efa\u7bc9\u5f8c\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u306e\u3042\u308b\u4f4f\u5b85\u7528\u5bb6\u5c4b\uff08\u8010\u9707\u57fa\u6e96\u53c8\u306f\u7d4c\u904e\u5e74\u6570\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u4ee5\u5916\u306e\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u3067\u4e00\u5b9a\u306e\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u7528\u5bb6\u5c4b\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u306e\u65e5\u307e\u3067\u306b\u8010\u9707\u6539\u4fee\u3092\u884c\u3046\u3053\u3068\u306b\u3064\u304d\u7533\u8acb\u7b49\u3092\u3057\u3001\u304b\u3064\u3001\u8d08\u4e0e\u306e\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\u306b\u5f53\u8a72\u8010\u9707\u6539\u4fee\u306b\u3088\u308a\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u7528\u5bb6\u5c4b\u304c\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u8a3c\u660e\u304c\u3055\u308c\u305f\u3068\u304d\u306f\u3001\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u3092\u65e2\u5b58\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u3068\u3001\u5f53\u8a72\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3092\u65e2\u5b58\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3068\u305d\u308c\u305e\u308c\u307f\u306a\u3057\u3066\u3001\u672c\u975e\u8ab2\u7a0e\u63aa\u7f6e\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=10\" target=\"_blank\">\u65b0\u65e7\uff30672<\/a>\uff09<\/span>\u3001\u7b2c70\u6761\u306e\uff13<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30674<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3092\u3059\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c128\u6761\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30537<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3041\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30675<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u7b49\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u8fb2\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8cb7\u63db\u3048\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u4e09\u5927\u90fd\u5e02\u570f\u306e\u7279\u5b9a\u5e02\u306e\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u3092\u53ce\u7528\u4ea4\u63db\u7b49\u306e\u305f\u3081\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8cb7\u63db\u3048\u8fb2\u5730\u7b49\u306e\u5bfe\u8c61\u306b\u3001\u53d6\u5f97\u6642\u306b\u8fb2\u5730\u7b49\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001\u8b72\u6e21\u5f8c1\u5e74\u4ee5\u5185\u306b\u8fb2\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u571f\u5730\u3092\u8ffd\u52a0\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff14<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30675<\/a>\uff09<\/span>\u3001\u7b2c70\u6761\u306e\uff16<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30685<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u4e09\u5927\u90fd\u5e02\u570f\u306e\u7279\u5b9a\u5e02\u306e\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u3092\u53ce\u7528\u4ea4\u63db\u7b49\u306e\u305f\u3081\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u8b72\u6e21\u5f8c\uff11\u5e74\u4ee5\u5185\u306b\u3001\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u4ee5\u5916\u306e\u8fb2\u5730\u7b49\u53c8\u306f\u8b72\u6e21\u5f8c\uff11\u5e74\u4ee5\u5185\u306b\u8fb2\u5730\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u571f\u5730\uff08\u305d\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u65e5\u306b\u304a\u3044\u3066\u7d0d\u7a0e\u7336\u4e88\u9069\u7528\u8005\u304c\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u306b\u9650\u308a\u3001\u8b72\u6e21\u3092\u3057\u305f\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u76f8\u7d9a\u7b49\u306e\u958b\u59cb\u524d\u306b\u304a\u3044\u3066\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3067\u3001\u8b72\u6e21\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u304c\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3092\u8b72\u6e21\u3092\u3057\u305f\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u306b\u4ee3\u308f\u308b\u3082\u306e\u3068\u3057\u3066\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u304d\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff14<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-23.pdf#page=13\" target=\"_blank\">\u65b0\u65e7\uff30675<\/a>\uff09<\/span>\u3001\u7b2c70\u6761\u306e\uff16<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30685<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30a4\u3000\u305d\u306e\u8b72\u6e21\u306f\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30ed\u3000\u8b72\u6e21\u5f8c\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\u306e\u8fb2\u5730\u7b49\u304c\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u3057\u305f\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u306e\u3046\u3061\u3001\u305d\u306e\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u65e5\u306b\u304a\u3044\u3066\u8b72\u6e21\u304c\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30cf\u3000\u8b72\u6e21\u5f8c\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u305d\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u76f8\u5f53\u3059\u308b\u4fa1\u984d\u306e\u8fb2\u5730\u7b49\u304c\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8fb2\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u8fb2\u5730\u7b49\u306f\u3001\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u3068\u307f\u306a\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2462\u3000\u8fb2\u5730\u4e2d\u9593\u7ba1\u7406\u4e8b\u696d\u306e\u63a8\u9032\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u898f\u5b9a\u3059\u308b\u8fb2\u5730\u4e2d\u9593\u7ba1\u7406\u4e8b\u696d\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u8cc3\u501f\u6a29\u7b49\u306e\u8a2d\u5b9a\u306b\u3088\u308b\u8cb8\u4ed8\u3051\u3092\u7279\u5b9a\u8cb8\u4ed8\u3051\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff14\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf\" target=\"_blank\">\u65b0\u65e7\uff30683<\/a>\uff09<\/span>\u3001\u7b2c70\u6761\u306e\uff16\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30696<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306b\u4fc2\u308b\u5229\u5b50\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621033\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7279\u4f8b\u9069\u7528\u8fb2\u5730\u7b49\u3092\u53ce\u7528\u4ea4\u63db\u7b49\u306e\u305f\u3081\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5229\u5b50\u7a0e\u306e\u5168\u984d\uff08\u73fe\u884c\uff12\u5206\u306e\uff11\uff09\u3092\u514d\u9664\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff18<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=8\" target=\"_blank\">\u65b0\u65e7\uff30710<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u305d\u306e\u4ed6\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u53ce\u7528\u4ea4\u63db\u7b49\u306e\u305f\u3081\u306e\u8b72\u6e21\u53c8\u306f\u8fb2\u5730\u4e2d\u9593\u7ba1\u7406\u4e8b\u696d\u306e\u305f\u3081\u306e\u8cb8\u4ed8\u3051\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c128\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-05.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30997<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30549\uff5e574<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3042\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30697<\/a>\uff5e<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=7\" target=\"_blank\">709<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u6b21\u306e\u3068\u304a\u308a\u533b\u7642\u6cd5\u4eba\u306e\u6301\u5206\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u7b49\u3092\u5275\u8a2d\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c70\u6761\u306e\uff17\u306e\uff15\uff5e\u7b2c70\u6761\u306e\uff17\u306e\uff19<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-24.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30697<\/a>\uff5e<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=7\" target=\"_blank\">709<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p><strong>\u2460\u3000\u8d08\u4e0e\u7a0e<\/strong><br \/>\n\u30a4\u3000\u6982\u8981<br \/>\n\u8a8d\u5b9a\u533b\u7642\u6cd5\u4eba\u306e\u51fa\u8cc7\u8005\u304c\u6301\u5206\u306e\u653e\u68c4\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u4ed6\u306e\u51fa\u8cc7\u8005\u306b\u8d08\u4e0e\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u4ed6\u306e\u51fa\u8cc7\u8005\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u306e\u3046\u3061\u3001\u5f53\u8a72\u653e\u68c4\u306b\u3088\u308a\u53d7\u3051\u305f\u5229\u76ca\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u306b\u5bfe\u5fdc\u3059\u308b\u8d08\u4e0e\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u62c5\u4fdd\u306e\u63d0\u4f9b\u3092\u6761\u4ef6\u306b\u3001\u79fb\u884c\u8a08\u753b\u306e\u671f\u9593\u6e80\u4e86\u307e\u3067\u305d\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3057\u3001\u79fb\u884c\u671f\u9593\u5185\u306b\u5f53\u8a72\u4ed6\u306e\u51fa\u8cc7\u8005\u304c\u6301\u5206\u306e\u5168\u3066\u3092\u653e\u68c4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u7a0e\u984d\u3092\u514d\u9664\u3059\u308b\u3002<br \/>\n\u30ed\u3000\u7336\u4e88\u7a0e\u984d\u306e\u7d0d\u4ed8<br \/>\n\u79fb\u884c\u671f\u9593\u5185\u306b\u65b0\u533b\u7642\u6cd5\u4eba\u306b\u79fb\u884c\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u53c8\u306f\u8a8d\u5b9a\u306e\u53d6\u6d88\u3057\u3001\u6301\u5206\u306e\u6255\u623b\u3057\u7b49\u306e\u4e8b\u7531\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3002\u307e\u305f\u3001\u57fa\u91d1\u62e0\u51fa\u578b\u533b\u7642\u6cd5\u4eba\u306b\u79fb\u884c\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6301\u5206\u306e\u3046\u3061\u57fa\u91d1\u3068\u3057\u3066\u62e0\u51fa\u3057\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u7336\u4e88\u7a0e\u984d\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3059\u308b\u3002<br \/>\n\u30cf\u3000\u5229\u5b50\u7a0e\u306e\u7d0d\u4ed8<br \/>\n\u4e0a\u8a18\u30ed\u306b\u3088\u308a\u7336\u4e88\u7a0e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u3089\u306e\u671f\u9593\u306b\u4fc2\u308b\u5229\u5b50\u7a0e\u3092\u4f75\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u3002<br \/>\n\u30cb\u3000\u7a0e\u984d\u63a7\u9664<br \/>\n\u4e0a\u8a18\u30a4\u306e\u653e\u68c4\u306e\u6642\u304b\u3089\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306e\u9593\u306b\u3001\u4e0a\u8a18\u30a4\u306e\u4ed6\u306e\u51fa\u8cc7\u8005\u304c\u6301\u5206\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u653e\u68c4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306f\u9069\u7528\u305b\u305a\u3001\u653e\u68c4\u76f8\u5f53\u8d08\u4e0e\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u3079\u304d\u8d08\u4e0e\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<br \/>\n<strong>\u2461\u3000\u76f8\u7d9a\u7a0e<\/strong><br \/>\n\u30a4\u3000\u6982\u8981<br \/>\n\u500b\u4eba\uff08\u4ee5\u4e0b\u300c\u76f8\u7d9a\u4eba\u300d\u3068\u3044\u3046\u3002\uff09\u304c\u7d4c\u904e\u63aa\u7f6e\u533b\u7642\u6cd5\u4eba\u306e\u6301\u5206\u3092\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u533b\u7642\u6cd5\u4eba\u304c\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306b\u304a\u3044\u3066\u8a8d\u5b9a\u533b\u7642\u6cd5\u4eba\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u76f8\u7d9a\u4eba\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u3001\u5f53\u8a72\u8a8d\u5b9a\u533b\u7642\u6cd5\u4eba\u306e\u6301\u5206\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u62c5\u4fdd\u306e\u63d0\u4f9b\u3092\u6761\u4ef6\u306b\u3001\u79fb\u884c\u8a08\u753b\u306e\u671f\u9593\u6e80\u4e86\u307e\u3067\u305d\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3057\u3001\u79fb\u884c\u671f\u9593\u5185\u306b\u5f53\u8a72\u76f8\u7d9a\u4eba\u304c\u6301\u5206\u306e\u5168\u3066\u3092\u653e\u68c4\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u7a0e\u984d\u3092\u514d\u9664\u3059\u308b\u3002<br \/>\n\u30ed\u3000\u7336\u4e88\u7a0e\u984d\u306e\u7d0d\u4ed8\u3001\u5229\u5b50\u7a0e\u306e\u7d0d\u4ed8\u53ca\u3073\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u540c\u69d8\u3068\u3059\u308b\u307b\u304b\u3001\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<br \/>\n\u2462\u3000\u305d\u306e\u4ed6\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u79fb\u884c\u8a08\u753b\u306e\u8a8d\u5b9a\u5236\u5ea6\u306e\u65bd\u884c\u306e\u65e5\u4ee5\u5f8c\u306e\u307f\u306a\u3057\u8d08\u4e0e\u53c8\u306f\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u53c8\u306f\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c128\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-05.pdf#page=14\" target=\"_blank\">\u65b0\u65e7\uff30997<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u533b\u696d\u7d99\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306e\u5275\u8a2d\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-report-15\/\" target=\"_blank\">\u533b\u696d\u7d99\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306e\u5275\u8a2d<\/a>\u300d\uff08\u5c0f\u5e61\u4fee\u5927\uff09 <\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30579<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3043\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30717<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u500b\u4eba\u304c\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u696d\u8005\u306b\u3088\u308a\u4e00\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u304c\u884c\u308f\u308c\u305f\u4e00\u5b9a\u306e\u4f4f\u5b85\u7528\u5bb6\u5c4b\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306b\u4fc2\u308b\u6240\u6709\u6a29\u306e\u79fb\u8ee2\u767b\u8a18\u306b\u5bfe\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u3092\u30011,000\u5206\u306e\uff11\uff08\u4e00\u822c\u4f4f\u5b851,000\u5206\u306e\uff13\u3001\u672c\u52471,000\u5206\u306e20\uff09\u306b\u8efd\u6e1b\u3059\u308b\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c74\u6761\u306e\uff13<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30717<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30578<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3045\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30717<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff0812\uff09\u3000\u6b21\u306b\u63b2\u3052\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577<span style=\"color: #333399;\">\u3014\u7de8\u96c6\u90e8\u6ce8\uff1a\u5e73\u621026\u5e74\uff13\u670831\u65e5\u21d2\u5e73\u621028\u5e74\uff13\u670831\u65e5\u3015<\/span>\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u7279\u5b9a\u8a8d\u5b9a\u9577\u671f\u512a\u826f\u4f4f\u5b85\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58\u767b\u8a18\u7b49\u306b\u5bfe\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c74\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30717<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u8a8d\u5b9a\u4f4e\u70ad\u7d20\u4f4f\u5b85\u306e\u6240\u6709\u6a29\u306e\u4fdd\u5b58\u767b\u8a18\u7b49\u306b\u5bfe\u3059\u308b\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7a0e\u7387\u306e\u8efd\u6e1b\u63aa\u7f6e<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c74\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-25.pdf#page=15\" target=\"_blank\">\u65b0\u65e7\uff30717<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p>\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<h4><strong>\uff15\u3000\u6d88\u8cbb\u8ab2\u7a0e<\/strong><span style=\"color: #cd853f;\">\u3010\u8981\u7db1\uff3045\u3011<\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30592<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3046\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-26.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30738<\/a>\uff09<\/span><\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff15\uff09\u3000\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u4ea4\u4ed8\u7b49\u3092\u53d7\u3051\u308b\u81ea\u5bb6\u7528\u306e\u691c\u67fb\u81ea\u52d5\u8eca\u306e\u3046\u3061\u3001\u65b0\u8eca\u65b0\u898f\u767b\u9332\u304b\u308913\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3082\u306e\uff08\u65b0\u8eca\u65b0\u898f\u767b\u9332\u304b\u308918\u5e74\u3092\u7d4c\u904e\u3057\u305f\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306b\u4fc2\u308b\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3068\u304a\u308a\u898b\u76f4\u3057\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c90\u6761\u306e11\u306e\uff13<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-26.pdf#page=16\" target=\"_blank\">\u65b0\u65e7\uff30738<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204y.htm\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38505\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/sokuho-houanyoko1-1.png\" alt=\"\" width=\"550\" height=\"407\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/sokuho-houanyoko1-1.png 896w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/sokuho-houanyoko1-1-300x221.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30596<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3047\uff09<\/span>\u3011<\/span><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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\uff16\uff09\u3000\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u514d\u7a0e\u7b49\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u521d\u3081\u3066\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u691c\u67fb\u81ea\u52d5\u8eca\u306e\u3046\u3061\u3001\u5f53\u8a72\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u4ea4\u4ed8\u306b\u4fc2\u308b\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u3092\u514d\u9664\u3055\u308c\u305f\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u65e5\u5f8c\u6700\u521d\u306b\u53d7\u3051\u308b\u81ea\u52d5\u8eca\u691c\u67fb\u8a3c\u306e\u4ea4\u4ed8\u7b49\u306b\u4fc2\u308b\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u3092\u514d\u9664\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c90\u6761\u306e12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_10-26.pdf#page=20\" target=\"_blank\">\u65b0\u65e7\uff30742<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/another-national-report\/\" target=\"_blank\">\u8eca\u4f53\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/a>\u300d\uff08\u83ca\u5730\u3000\u5f18\uff09 <\/p>\n<\/div>\n<h4><strong>\u5341\u4e00\u3000\u7a0e\u7406\u58eb\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c11\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30598<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3048\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf\" target=\"_blank\">\u65b0\u65e7\uff30747<\/a>\uff09<\/span><\/span><\/h4>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u7a0e\u7406\u58eb\u3068\u306a\u308b\u8cc7\u683c\u3092\u6709\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u306f\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u7b2c16\u6761\u306b\u898f\u5b9a\u3059\u308b\u5b9f\u52d9\u88dc\u7fd2\u56e3\u4f53\u7b49\u304c\u5b9f\u65bd\u3059\u308b\u7814\u4fee\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u7a0e\u6cd5\u306b\u95a2\u3059\u308b\u7814\u4fee\u3092\u4fee\u4e86\u3057\u305f\u516c\u8a8d\u4f1a\u8a08\u58eb\u3068\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c\uff13\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf\" target=\"_blank\">\u65b0\u65e7\uff30747<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u516c\u8a8d\u4f1a\u8a08\u58eb\u8a66\u9a13\u306b\u5408\u683c\u3057\u305f\u8005\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c136\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-06.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff301005<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u4e00\u5b9a\u306e\u4e8b\u52d9\u53c8\u306f\u696d\u52d9\u306b\u4e00\u5b9a\u671f\u9593\u5f93\u4e8b\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u8a8d\u3081\u3089\u308c\u308b\u53d7\u9a13\u8cc7\u683c\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5f93\u4e8b\u671f\u9593\u3092\uff12\u5e74\u4ee5\u4e0a\uff08\u73fe\u884c\uff13\u5e74\u4ee5\u4e0a\uff09\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c\uff15\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30748<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u4e00\u5b9a\u306e\u6b20\u683c\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u8005\u304c\u3001\u6b20\u683c\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u7a0e\u7406\u58eb\u306e\u767b\u9332\u7533\u8acb\u3092\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u8005\u306b\u7a0e\u7406\u58eb\u696d\u52d9\u3092\u884c\u308f\u305b\u308b\u3053\u3068\u304c\u305d\u306e\u9069\u6027\u3092\u6b20\u304f\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8005\u306f\u3001\u7a0e\u7406\u58eb\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c24\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff30749<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u3055\u308c\u308b\u767b\u9332\u7533\u8acb\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c136\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-06.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff301005<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u8abf\u67fb\u306e\u901a\u77e5\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u5b98\u516c\u7f72\u306e\u5f53\u8a72\u8077\u54e1\u306f\u3001\u79df\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u7b49\u3092\u8a18\u8f09\u3057\u305f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u8005\u306e\u540c\u610f\u304c\u3042\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u8005\u3078\u306e\u901a\u77e5\u306f\u3001\u305d\u306e\u79df\u7a0e\u306b\u95a2\u3057\u7a0e\u7406\u58eb\u6cd5\u7b2c30\u6761\u306e\u66f8\u9762\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306b\u5bfe\u3057\u884c\u3048\u3070\u8db3\u308a\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c34\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30750<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621026\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u3055\u308c\u308b\u901a\u77e5\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c136\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-06.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff301005<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u975e\u7a0e\u7406\u58eb\u306b\u5bfe\u3059\u308b\u540d\u7fa9\u8cb8\u3057\u306e\u7981\u6b62\u898f\u5b9a\u53ca\u3073\u305d\u306e\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u5247\u3092\u8a2d\u3051\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c37\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30751<\/a>\uff09<\/span>\u3001\u7b2c48\u6761\u306e16<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30751<\/a>\uff09<\/span>\u3001\u7b2c59\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30752<\/a>\uff09<\/span>\u3001\u7b2c63\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30752<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff16\u3000\u7a0e\u7406\u58eb\u306b\u4fc2\u308b\u61f2\u6212\u51e6\u5206\u306e\u3046\u3061\u3001\u7a0e\u7406\u58eb\u696d\u52d9\u306e\u505c\u6b62\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u671f\u9593\u3092\uff12\u5e74\u4ee5\u5185\uff08\u73fe\u884c\uff11\u5e74\u4ee5\u5185\uff09\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c44\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30751<\/a>\uff09<\/span>\u3001\u7b2c45\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30751<\/a>\uff09<\/span>\u3001\u7b2c48\u6761\u306e20<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30751<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u3057\u305f\u884c\u70ba\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c136\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-06.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff301005<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff17\u3000\u7a0e\u7406\u58eb\u4f1a\u53ca\u3073\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u306e\u4f1a\u5247\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u3064\u3044\u3066\u3001\u79df\u7a0e\u306b\u95a2\u3059\u308b\u6559\u80b2\u305d\u306e\u4ed6\u77e5\u8b58\u306e\u666e\u53ca\u53ca\u3073\u5553\u767a\u306e\u305f\u3081\u306e\u6d3b\u52d5\u306b\u95a2\u3059\u308b\u898f\u5b9a\u3092\u3001\u305d\u306e\u5bfe\u8c61\u306b\u52a0\u3048\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u7a0e\u7406\u58eb\u6cd5\u7b2c49\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30751<\/a>\uff09<\/span>\u3001\u7b2c49\u6761\u306e14<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_11.pdf#page=6\" target=\"_blank\">\u65b0\u65e7\uff30752<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\uff12\u3001\uff15\u53ca\u3073\uff17\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c\uff11\u6761<span style=\"text-decoration: underline;\">\u7b2c\uff13\u53f7\u30c8<\/span><span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-01.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30905<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-4\/\" target=\"_blank\">\u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/a>\u300d\uff08\u6728\u6751\u6d69\u4e4b\uff09 <\/p>\n<\/div>\n<h4><strong>\u5341\u4e8c\u3000\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c12\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30602<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3049\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf\" target=\"_blank\">\u65b0\u65e7\uff30753<\/a>\uff09<\/span><\/span><\/h4>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306f\u3001\u305d\u306e\u9867\u5ba2\uff08\u5225\u8868\u6cd5\u4eba\u7b49\u3092\u9664\u304f\u3002\uff09\u304b\u3089\u306e\u4f9d\u983c\u306b\u3088\u308a\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u3054\u3068\u306b\u3001\u305d\u306e\u9867\u5ba2\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u4f4f\u6240\u3001\u305d\u306e\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u3092\u3057\u305f\u6709\u4fa1\u8a3c\u5238\u306e\u7a2e\u985e\u53ca\u3073\u9298\u67c4\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u8abf\u66f8\u3092\u3001\u305d\u306e\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u6708\u306e\u7fcc\u6708\u672b\u65e5\u307e\u3067\u306b\u3001\u5f53\u8a72\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u3092\u884c\u3063\u305f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff12\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf\" target=\"_blank\">\u65b0\u65e7\uff30753<\/a>\uff09<\/span>\u3001\u7b2c\uff14\u6761\u306e\uff12<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30756<\/a>\uff09<\/span>\u3001\u7b2c\uff14\u6761\u306e\uff13<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf#page=4\" target=\"_blank\">\u65b0\u65e7\uff30756<\/a>\uff09<\/span>\u3001\u7b2c\uff17\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30757<\/a>\uff09<\/span>\u3001\u7b2c\uff19\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_12.pdf#page=5\" target=\"_blank\">\u65b0\u65e7\uff30757<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u306e\u55b6\u696d\u6240\u7b49\u306e\u9577\u306b\u4f9d\u983c\u3059\u308b\u56fd\u5916\u8a3c\u5238\u79fb\u7ba1\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c137\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-06.pdf#page=3\" target=\"_blank\">\u65b0\u65e7\uff301006<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6709\u4fa1\u8a3c\u5238\u306e\u56fd\u5916\u79fb\u7ba1\u7b49\u306b\u4fc2\u308b\u56fd\u5916\u9001\u91d1\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306e\u8ffd\u52a0\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-19\/\" target=\"_blank\">\u6709\u4fa1\u8a3c\u5238\u306e\u56fd\u5916\u79fb\u7ba1\u7b49\u306b\u4fc2\u308b\u56fd\u5916\u9001\u91d1\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306e\u8ffd\u52a0<\/a>\u300d\uff08\u5c0f\u6797\u6b63\u5f66\uff09 <\/p>\n<\/div>\n<h4><strong>\u5341\u4e09\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c13\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30608<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3049\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_13-01.pdf\" target=\"_blank\">\u65b0\u65e7\uff30759<\/a>\uff09<\/span><\/span><\/h4>\n<h4><strong>\u5341\u56db\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c14\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30647<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3053\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf\" target=\"_blank\">\u65b0\u65e7\uff30842<\/a>\uff09<\/span><\/span><\/h4>\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:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u975e\u5c45\u4f4f\u8005\u306e\u7d0d\u4ed8\u3059\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u56fd\u6240\u5f97\u7a0e\u306e\u984d\u304c\u6240\u5f97\u7a0e\u306e\u63a7\u9664\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8d85\u3048\u308b\u91d1\u984d\u3092\u3001\u305d\u306e\u5e74\u306e\u56fd\u5916\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u305d\u306e\u5e74\u5206\u306e\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c14\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf\" target=\"_blank\">\u65b0\u65e7\uff30842<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u6cd5\u4eba\u304c\u5404\u4e8b\u696d\u5e74\u5ea6\uff08\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304f\u3002\uff09\u306b\u304a\u3044\u3066\u5229\u5b50\u53ca\u3073\u914d\u5f53\u7b49\u306b\u3064\u304d\u8ab2\u3055\u308c\u308b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u984d\u306f\u3001\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5229\u5b50\u53ca\u3073\u914d\u5f53\u7b49\u306b\u3064\u304d\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306e\u984d\u3068\u307f\u306a\u3059\u3053\u3068\u3068\u3057\u3001\u6cd5\u4eba\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u7b49\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c33\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf#page=2\" target=\"_blank\">\u65b0\u65e7\uff30843<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u7b49\u306e\u5224\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u6307\u5b9a\u671f\u9593\u3092\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\uff08\u73fe\u884c\uff1a\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u3068\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30852<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff14\u3000\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u6307\u5b9a\u671f\u9593\u5185\u306b\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u540c\u65e5\u4ee5\u5f8c\uff12\u5e74\uff08\u73fe\u884c\uff13\u5e74\uff09\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\u307b\u304b\u3001\u307f\u306a\u3057\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c45\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf#page=11\" target=\"_blank\">\u65b0\u65e7\uff30852<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306b\u3064\u3044\u3066\u3001\u6700\u5f8c\u306e\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u671f\u9593\u309224\u6708\uff08\u73fe\u884c36\u6708\uff09\u53ca\u3073\uff12\u5e74\uff08\u73fe\u884c\uff13\u5e74\uff09\u3068\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c47\u6761<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_14.pdf#page=12\" target=\"_blank\">\u65b0\u65e7\uff30853<\/a>\uff09<\/span>\u95a2\u4fc2\uff09<\/span><\/p>\n<\/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:#B22222;\">\n\t\t<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u306e\u901f\u5831\u89e3\u8aac\u306f\u3053\u3061\u3089<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\uff11\u5e74\u524d\u5012\u3057\u5ec3\u6b62\uff5e\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-19\/\" target=\"_blank\">\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\uff11\u5e74\u524d\u5012\u3057\u5ec3\u6b62<\/a>\u300d\uff08\u77f3\u7530\u5bff\u884c\uff09 <\/p>\n<\/div>\n<h4><strong>\u5341\u4e94\u3000\u7d4c\u6e08\u793e\u4f1a\u306e\u69cb\u9020\u306e\u5909\u5316\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u306e\u69cb\u7bc9\u3092\u56f3\u308b\u305f\u3081\u306e\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621023\u5e74\u6cd5\u5f8b\u7b2c114\u53f7\uff09\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c15\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30662<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3054\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_15.pdf\" target=\"_blank\">\u65b0\u65e7\uff30863<\/a>\uff09<\/span><\/span><\/h4>\n<h4><strong>\u5341\u516d\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621024\u5e74\u6cd5\u5f8b\u7b2c16\u53f7\uff09\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c16\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30668<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3054\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_16.pdf\" target=\"_blank\">\u65b0\u65e7\uff30875<\/a>\uff09<\/span><\/span><\/h4>\n<h4><strong>\u5341\u4e03\u3000\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621025\u5e74\u6cd5\u5f8b\u7b2c\uff15\u53f7\uff09\u306e\u4e00\u90e8\u6539\u6b63\uff08\u7b2c17\u6761\u95a2\u4fc2\uff09<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30678<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3054\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_17.pdf\" target=\"_blank\">\u65b0\u65e7\uff30893<\/a>\uff09<\/span><\/span><\/h4>\n<h4><strong>\u5341\u516b\u3000\u65bd\u884c\u671f\u65e5<\/strong><span style=\"color: #800000;\">\u3010\u6cd5\u6848\uff30684<span style=\"color: #cd853f;\">\uff08\u8981\u7db1\uff3054\uff09<\/span>\u3011<span style=\"color: #4682b4;\">\uff08<a href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260217s_18-01.pdf\" target=\"_blank\">\u65b0\u65e7\uff30904<\/a>\uff09<\/span><\/span><\/h4>\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:#808080;\">\n\t\t<p>\u3053\u306e\u6cd5\u5f8b\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304d\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u65bd\u884c\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<span style=\"color: #556b2f;\">\uff08\u9644\u5247\u7b2c\uff11\u6761\u95a2\u4fc2\uff09<\/span><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p><span style=\"color: #666699;\">\u25c6<\/span>\u3000\u300c<a title=\"\u300c\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u95a2\u9023\u8a18\u4e8b\" href=\"https:\/\/profession-net.com\/professionjournal\/information-25\/\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306e\u95a2\u9023\u8a18\u4e8b<\/a>\u300d<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/p><\/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>\u300c\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u306b\u57fa\u3065\u3044\u305f\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\uff08\u56fd\u7a0e\u95a2\u9023\uff09\u304c\u3001\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u516c\u8868\u3055\u308c\u305f\uff082\/4\u95a3\u8b70\u6c7a\u5b9a\u30fb\u56fd\u4f1a\u63d0\u51fa\uff09\u3002<br \/>\n\u4f8b\u5e74\u306e\u6cd5\u6848\u3068\u540c\u540d\u306e\u300c\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848\u300d\uff08\u4ee5\u4e0b\u3001\u6539\u6b63\u6cd5\u6848\uff09\u306b\u52a0\u3048\u3001\u4eca\u56de\u306f\u5730\u65b9\u7a0e\u306e\u504f\u5728\u6027\u3092\u306a\u304f\u3059\u3053\u3068\u76ee\u7684\u3068\u3057\u305f\u65b0\u305f\u306a\u7a0e\u76ee\uff08\u56fd\u7a0e\uff09\u3068\u3057\u3066\u5275\u8a2d\u3055\u308c\u308b\u5730\u65b9\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u6cd5\u6848\u300d\u304c\u5408\u308f\u305b\u3066\u516c\u8868\u3055\u308c\u305f\u3002\u306a\u304a\u3001\u5927\u7db1\u3067\u306f\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\uff08\u4eee\u79f0\uff09\u300d\u3068\u8868\u8a18\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u304c\u300c\uff08\u4eee\u79f0\uff09\u300d\u304c\u5916\u308c\u3066\u304a\u308a\u3001\u300c\u5730\u65b9\u6cd5\u4eba\u7a0e\u300d\u306e\u540d\u79f0\u3067\u78ba\u5b9a\u3055\u308c\u308b\u904b\u3073\u3068\u306a\u3063\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":[370,177,167,179,289],"tags":[560],"backnumber":[1730],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-29 08:18:35","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/38499"}],"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=38499"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/38499\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=38499"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=38499"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=38499"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=38499"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=38499"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}