{"id":38778,"date":"2014-02-20T10:19:13","date_gmt":"2014-02-20T01:19:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=38778"},"modified":"2014-03-04T20:49:28","modified_gmt":"2014-03-04T11:49:28","slug":"corporation-article-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-147\/","title":{"rendered":"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0953\u3015\u3000\u300c\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u5229\u7528\u3059\u308b\u4e0a\u3067\u306e\u6ce8\u610f\u70b9\uff08\u524d\u7de8\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\">\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0953\u3015<\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u5229\u7528\u3059\u308b\u4e0a\u3067\u306e\u6ce8\u610f\u70b9<br \/>\n\uff08\u524d\u7de8\uff09<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u6709\u7530 \u8ce2\u81e3<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F5F5F5;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3010\u672c\u7a3f\u306e\u69cb\u6210\u3011<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u5236\u5ea6\u306e\u5185\u5bb9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u3010\uff21\u3011\u3000\u5148\u7aef\u8a2d\u5099<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u3010\uff22\u3011\u3000\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099\u3000\uff08\u4ee5\u4e0a\u3001\u524d\u7de8\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u7279\u5225\u511f\u5374\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3000\uff08\u4ee5\u4e0b\u3001<a title=\"\u3014\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70 \u9023\u8f0954\u3015\u3000\u300c\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u5229\u7528\u3059\u308b\u4e0a\u3067\u306e\u6ce8\u610f\u70b9\uff08\u5f8c\u7de8\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-149\/\" target=\"_blank\">\u5f8c\u7de8<\/a>\uff09\u3000\u203b\u6b21\u90312\/27\u516c\u958b\u4e88\u5b9a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff15\uff09\u3000\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff16\uff09\u3000\u4ed6\u306e\u7279\u5225\u511f\u5374\u7b49\u3068\u306e\u91cd\u8907\u9069\u7528\u306e\u6392\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff17\uff09\u3000\u9069\u7528\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u9069\u7528\u53ef\u80fd\u6027\u306b\u95a2\u3059\u308b\u691c\u8a0e\u624b\u9806<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u3068\u306e\u6bd4\u8f03<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u7279\u5225\u511f\u5374\u3068\u7a0e\u984d\u63a7\u9664\u306e\u9078\u629e<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#ADD8E6;\"><\/div>\n<h2 style=\"padding-left: 60px;\"><span style=\"color: #add8e6;\"><strong>\uff31<\/strong><\/span><\/h2>\n<p>\u5f53\u793e\u306f\u3001\u751f\u7523\u6027\u5411\u4e0a\u3092\u56f3\u308b\u305f\u3081\u5de5\u5834\u306e\u6a5f\u68b0\u88c5\u7f6e\u3092\u66f4\u65b0\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u65b0\u3057\u304f\u8cfc\u5165\u3059\u308b\u6a5f\u68b0\u88c5\u7f6e\u306b\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3092\u9069\u7528\u3057\u3066\u5373\u6642\u511f\u5374\u3092\u884c\u3044\u305f\u3044\u3068\u601d\u3046\u306e\u3067\u3059\u304c\u3001\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/p>\n<p><!--more--><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#E9967A;\"><\/div>\n<h2 style=\"padding-left: 60px;\"><span style=\"color: #e9967a;\"><strong>\uff21<\/strong><\/span><\/h2>\n<p>\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u306b\u306f\u3001<span style=\"color: #b22222;\">\u3010\uff21\u3011<\/span>\u5148\u7aef\u8a2d\u5099\u3068<span style=\"color: #333399;\">\u3010\uff22\u3011<\/span>\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099\u306e\uff12\u985e\u578b\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001<span style=\"color: #b22222;\">\u3010\uff21\u3011<\/span>\u5148\u7aef\u8a2d\u5099\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306b\u78ba\u8a8d\u3059\u308b\u3002\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u8a3c\u660e\u66f8\u306e\u767a\u884c\u3092\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306b\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><span style=\"color: #b22222;\">\u3010\uff21\u3011<\/span>\u5148\u7aef\u8a2d\u5099\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306e\u3001<span style=\"color: #333399;\">\u3010\uff22\u3011<\/span>\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\"><strong>\u8a2d\u5099\u3092\u8cfc\u5165\u3059\u308b\u524d\u306b\u3001<\/strong><\/span>\u305d\u306e\u8a2d\u5099\u306b\u4fc2\u308b\u6295\u8cc7\u8a08\u753b\u306b\u3064\u3044\u3066\u7d4c\u6e08\u7523\u696d\u5c40\u304b\u3089\u78ba\u8a8d\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u8a08\u753b\u7533\u8acb\u66f8\u3001\u751f\u7523\u6027\u5411\u4e0a\u306e\u88cf\u3065\u3051\u3068\u306a\u308b\u8cc7\u6599\u3001\u4e8b\u696d\u5831\u544a\u66f8\u306e\u5199\u3057\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4e8b\u524d\u78ba\u8a8d\u66f8\u306a\u3069\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u63d0\u51fa\u8cc7\u6599\u306e\u6e96\u5099\u304b\u3089\u78ba\u8a8d\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u307e\u3067\uff12\u30f6\u6708\u7a0b\u5ea6\u306e\u671f\u9593\u3092\u8981\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#E9967A;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u89e3\u3000\u8aac<\/strong><\/h4>\n<h4><strong>\uff11\u3000\u5236\u5ea6\u306e\u5185\u5bb9<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/strong><\/h4>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3067\u304d\u308b\u6cd5\u4eba\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6cd5\u4eba\u306b\u9650\u3089\u308c\u3066\u3044\u308b\uff08\u65b0\u63aa\u6cd542\u306e12\u306e\uff15\u2460\uff09\u304c\u3001\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u306e\u4ed6\u306e\u8981\u4ef6\u306f\u306a\u3044\u305f\u3081\u3001\u6cd5\u4eba\u306e\u9078\u629e\u306b\u3088\u3063\u3066\u3001\u7279\u5225\u511f\u5374\u304b\u7a0e\u984d\u63a7\u9664\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6<\/strong><\/h4>\n<p>\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306e\u65e5\uff08\u5e73\u621026\u5e74\uff11\u670820\u65e5\uff09\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u3001\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u3066\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u4e8b\u696d\u4f9b\u7528\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u9069\u7528\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u65b0\u63aa\u6cd542\u306e12\u306e\uff15\u2460\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7279\u5225\u511f\u5374\u3084\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3048\u308b\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u3066\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7fcc\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u3066\u7279\u5225\u511f\u5374\u304b\u7a0e\u984d\u63a7\u9664\u306e\u3044\u305a\u308c\u304b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u65b0\u63aa\u6cd542\u306e12\u306e\uff15\u2462\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u89e3\u6563\uff08\u5408\u4f75\u306b\u3088\u308b\u89e3\u6563\u3092\u9664\u304f\uff09\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6e05\u7b97\u4e2d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u9069\u7528\u5bfe\u8c61\u5e74\u5ea6\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u308b\uff08\u65b0\u63aa\u6cd542\u306e12\u306e\uff15\u2460\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/strong><\/h4>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306f\u3001\u751f\u7523\u7b49\u8a2d\u5099\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u3010\uff21\u3011<\/span>\u5148\u7aef\u8a2d\u5099\u306e\u8981\u4ef6\u53c8\u306f<span style=\"color: #333399;\">\u3010\uff22\u3011<\/span>\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099\u306e\u8981\u4ef6\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u751f\u7523<span style=\"text-decoration: underline;\">\u7b49<\/span>\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u6cd542\u306e12\u306e\uff12\uff09\u95a2\u4fc2\u306e\u901a\u9054\u304c\u53c2\u8003\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_42_12_2.htm\" target=\"_blank\">\u63aa\u901a42\u306e12\u306e\uff12\uff0d\uff11<\/a>\uff08\u751f\u7523\u7b49\u8a2d\u5099\u306e\u7bc4\u56f2\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff12\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u751f\u7523\u7b49\u8a2d\u5099\uff08\u4ee5\u4e0b\u300c\u751f\u7523\u7b49\u8a2d\u5099\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u306f\u3001\u4f8b\u3048\u3070\u3001\u88fd\u9020\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u306e\u5de5\u5834\u3001\u5c0f\u58f2\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u306e\u5e97\u8217\u53c8\u306f\u81ea\u52d5\u8eca\u6574\u5099\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u306e\u4f5c\u696d\u5834\u306e\u3088\u3046\u306b\u3001\u305d\u306e\u6cd5\u4eba\u304c\u884c\u3046\u751f\u7523\u6d3b\u52d5\u3001\u8ca9\u58f2\u6d3b\u52d5\u3001\u5f79\u52d9\u63d0\u4f9b\u6d3b\u52d5\u305d\u306e\u4ed6\u53ce\u76ca\u3092\u7a3c\u5f97\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u6d3b\u52d5\uff08\u4ee5\u4e0b\u3053\u308c\u3089\u3092\u300c\u751f\u7523\u7b49\u6d3b\u52d5\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u672c\u5e97\u3001\u5bc4\u5bbf\u820e\u7b49\u306e\u5efa\u7269\u3001\u4e8b\u52d9\u7528\u5668\u5177\u5099\u54c1\u3001\u4e57\u7528\u81ea\u52d5\u8eca\u3001\u798f\u5229\u539a\u751f\u65bd\u8a2d\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u3001\u3053\u308c\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<br \/>\n\uff08\u6ce8\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff11\u3000\u4e00\u68df\u306e\u5efa\u7269\u304c\u672c\u5e97\u7528\u3068\u5e97\u8217\u7528\u306b\u5171\u7528\u3055\u308c\u308b\u5834\u5408\u306a\u3069\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e00\u90e8\u304c\u6cd5\u4eba\u306e\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u308b\u3082\u306e\uff08\u4ee5\u4e0b\u300c\u5171\u7528\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5168\u3066\u304c\u751f\u7523\u7b49\u8a2d\u5099\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff12\u3000\u6cd5\u4eba\u304c\u305d\u306e\u6709\u3059\u308b\u5171\u7528\u8cc7\u7523\u3092\u751f\u7523\u7b49\u6d3b\u52d5\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u90e8\u5206\u3068\u305d\u308c\u4ee5\u5916\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u90e8\u5206\u3068\u306b\u5408\u7406\u7684\u306b\u533a\u5206\u3057\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e2\u7b2c1\u9805\u306b\u898f\u5b9a\u3059\u308b\u751f\u7523\u7b49\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d\u53ca\u3073\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u6bd4\u8f03\u53d6\u5f97\u8cc7\u7523\u7dcf\u984d\u3092\u8a08\u7b97\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<\/div>\n<p>\u4e2d\u53e4\u8a2d\u5099\u306e\u53d6\u5f97\u306f\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306b\u542b\u307e\u308c\u305a\u3001\u5efa\u7269\u306b\u3064\u3044\u3066\u306f\u5897\u7bc9\u3001\u6539\u7bc9\u3001\u4fee\u7e55\u3001\u6a21\u69d8\u66ff\u3048\u7b49\u306b\u3088\u308b\u53d6\u5f97\u53c8\u306f\u5efa\u8a2d\u3092\u542b\u3080\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cb8\u4ed8\u3051\u306e\u7528\u306b\u4f9b\u3059\u308b\u8a2d\u5099\u306f\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306b\u542b\u307e\u308c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u65b0\u63aa\u6cd542\u306e12\u306e\uff15\u2460\uff09\u304c\u3001\u4ed6\u306e\u7279\u5225\u511f\u5374\u7b49\u3068\u540c\u69d8\u306b\u3001\u53d6\u5f97\u3057\u305f\u8a2d\u5099\u3092\u81ea\u5df1\u306e\u4e0b\u8acb\u696d\u8005\u306b\u8cb8\u4e0e\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8a2d\u5099\u304c\u5c02\u3089\u5f53\u8a72\u6cd5\u4eba\u306e\u305f\u3081\u306b\u3059\u308b\u88fd\u54c1\u306e\u52a0\u5de5\u7b49\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u7279\u5b9a\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306f\u5f53\u8a72\u6cd5\u4eba\u306e\u55b6\u3080\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3082\u306e\u3068\u601d\u308f\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_42_06.htm\" target=\"_blank\">\u63aa\u901a42\u306e\uff16\uff0d\uff18<\/a>\u7b49\u53c2\u7167\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306f\u6cd5\u4eba\u306e\u56fd\u5185\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3055\u308c\u305f\u8a2d\u5099\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u65b0\u63aa\u6cd542\u306e12\u306e\uff15\u2460\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6d77\u5916\u5de5\u5834\u306b\u8a2d\u7f6e\u3055\u308c\u308b\u8a2d\u5099\u306f\u9069\u7528\u5bfe\u8c61\u8cc7\u7523\u306b\u542b\u307e\u308c\u306a\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3010\uff21\u3011<\/strong><\/span><strong>\u3000\u5148\u7aef\u8a2d\u5099<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<p>\u5148\u7aef\u8a2d\u5099\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u4ef6<span style=\"color: #b22222;\">\u2460<\/span>\uff5e<span style=\"color: #b22222;\">\u2462<\/span>\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3059\u4ee5\u4e0b\u306e\u8a2d\u5099\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002\u305d\u306e\u3046\u3061\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u53ca\u3073<span style=\"color: #b22222;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u3092\u901a\u3058\u3066\u5de5\u696d\u4f1a\u304b\u3089\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\uff13\u8981\u4ef6\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6700\u65b0\u30e2\u30c7\u30eb\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u65e7\u30e2\u30c7\u30eb\u6bd4\u3067\u3001\u751f\u7523\u6027\u304c\u5e74\u5e73\u5747\uff11\uff05\u4ee5\u4e0a\u5411\u4e0a\u3059\u308b\u3082\u306e\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u4ee5\u4e0a\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\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:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u5bfe\u8c61\u8a2d\u5099\u3068\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u3011<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38779\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-1.png\" alt=\"\u8a2d\u5099\u7a2e\u985e\u203b\uff11\t\u7528\u9014\u53c8\u306f\u7d30\u76ee\t\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d \u6a5f\u68b0\u88c5\u7f6e\t\u3059\u3079\u3066\t\u5358\u54c1160\u4e07\u5186 \u203b\uff14\u3000\u3000\u3000\u3000\u3000 \u5de5\u5177\t\u30ed\u30fc\u30eb\t\u5358\u54c1120\u4e07\u5186 (\u5358\u54c130\u4e07\u5186\u304b\u3064\u5408\u8a08120\u4e07\u5186\u3092\u542b\u3080\uff09 \u5668\u5177\u5099\u54c1\t\u8a66\u9a13\u53c8\u306f\u6e2c\u5b9a\u6a5f\u5668\t \t\u9673\u5217\u68da\u53ca\u3073\u9673\u5217\u30b1\u30fc\u30b9\u306e\u3046\u3061\u3001\u51b7\u51cd\u6a5f\u4ed8\u53c8\u306f\u51b7\u8535\u6a5f\u4ed8\u306e\u3082\u306e\t \t\u51b7\u623f\u7528\u53c8\u306f\u6696\u623f\u7528\u6a5f\u5668\t \t\u96fb\u6c17\u51b7\u8535\u5eab\u3001\u96fb\u6c17\u6d17\u6fef\u6a5f\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u96fb\u6c17\u53c8\u306f\u30ac\u30b9\u6a5f\u5668\t \t\u6c37\u51b7\u8535\u5eab\u53ca\u3073\u51b7\u8535\u30b9\u30c8\u30c3\u30ab\u30fc\uff08\u96fb\u6c17\u5f0f\u306e\u3082\u306e\u3092\u9664\u304f\uff09\t \t\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f(\u305d\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u306e\u8a18\u61b6\u88c5\u7f6e\u306b\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30b7\u30b9\u30c6\u30e0\u304c\u66f8\u304d\u8fbc\u307e\u308c\u305f\u3082\u306e\u53ca\u3073\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30b7\u30b9\u30c6\u30e0\u3068\u540c\u6642\u306b\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u3092\u3055\u308c\u308b\u3082\u306e)\u203b\uff12\t \u5efa\u7269\t\u65ad\u71b1\u6750\t\u5358\u54c1120\u4e07\u5186 \t\u65ad\u71b1\u7a93\t \u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099\t\u96fb\u6c17\u8a2d\u5099(\u7167\u660e\u8a2d\u5099\u3092\u542b\u307f\u3001\u84c4\u96fb\u6c60\u96fb\u6e90\u8a2d\u5099\u3092\u9664\u304f)\t\u5358\u54c1120\u4e07\u5186 (\u5358\u54c160\u4e07\u5186\u304b\u3064\u5408\u8a08120\u4e07\u5186\u3092\u542b\u3080\uff09 \t\u51b7\u623f\u3001\u6696\u623f\u3001\u901a\u98a8\u53c8\u306f\u30dc\u30a4\u30e9\u30fc\u8a2d\u5099\t \t\u6607\u964d\u6a5f\u8a2d\u5099\t \t\u30a2\u30fc\u30b1\u30fc\u30c9\u53c8\u306f\u65e5\u3088\u3051\u8a2d\u5099(\u30d6\u30e9\u30a4\u30f3\u30c9\u306b\u9650\u308b)\t \t\u65e5\u5c04\u8abf\u6574\u30d5\u30a3\u30eb\u30e0\t \u30bd\u30d5\u30c8\u30a6\u30a8\u30a2 \u203b\uff12\t\u8a2d\u5099\u306e\u7a3c\u50cd\u72b6\u6cc1\u7b49\u306b\u4fc2\u308b\u60c5\u5831\u53ce\u96c6\u6a5f\u80fd\u53ca\u3073\u5206\u6790\u30fb\u6307\u793a\u6a5f\u80fd\u3092\u6709\u3059\u308b\u3082\u306e\u203b\uff15\t\u5358\u54c170\u4e07\u5186 (\u5358\u54c130\u4e07\u5186\u304b\u3064\u5408\u8a0870\u4e07\u5186\u3092\u542b\u3080)\" width=\"550\" height=\"635\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-1.png 737w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-1-259x300.png 259w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u8a2d\u5099\u7a2e\u985e\uff08\u8a2d\u5099\u306e\u5206\u985e\uff09\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u7b49\u306b\u95a2\u3059\u308b\u7701\u4ee4\u306b\u57fa\u3065\u3044\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49<span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u304c\u53d6\u5f97\u7b49\u3059\u308b\u3082\u306e\u306b\u9650\u3089\u308c\u308b\u3002\u307e\u305f\u3001\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u3092\u904b\u55b6\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u53d6\u5f97\u7b49\u3059\u308b\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u3082\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u3002\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u3092\u904b\u55b6\u3059\u308b\u6cd5\u4eba\u306b\u306f\u3001\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u5730\u57df\u5206\u6563\u5316\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u6cd544\u306e\uff15\uff09\u304c\u5225\u9014\u3001\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3042\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u300d\u3068\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff14\u7b2c\uff16\u9805\u306b\u898f\u5b9a\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u53c8\u306f\u8fb2\u696d\u5354\u540c\u7d44\u5408\u7b49\u3092\u3044\u3046\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/pdf\/4_1_140117.pdf\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u95a2\u4fc2\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u65bd\u884c\u898f\u5247<\/a>\uff15\u4e00\u30a4\uff08\uff12\uff09\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u300c\u5358\u54c1\u300d\u3068\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5de5\u5177\u30fb\u5668\u5177\u5099\u54c1\u306b\u304a\u3044\u3066\u306f\uff11\u53f0\u53c8\u306f\uff11\u57fa\u3001\u5efa\u7269\u30fb\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u30fb\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u304a\u3044\u3066\u306f\u4e00\u306e\u8a2d\u5099\u3092\u6307\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3000\u300c\u8a2d\u5099\u306e\u7a3c\u50cd\u72b6\u6cc1\u7b49\u306b\u4fc2\u308b\u60c5\u5831\u53ce\u96c6\u6a5f\u80fd\u53ca\u3073\u5206\u6790\u30fb\u6307\u793a\u6a5f\u80fd\u3092\u6709\u3059\u308b\u300d\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u3068\u306f\u3001\u751f\u7523\u7ba1\u7406\u3084\u8ca9\u58f2\u7ba1\u7406\u306a\u3069\u306eERP\u30d1\u30c3\u30b1\u30fc\u30b8\u306a\u3069\u304c\u60f3\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u3010\u8981\u4ef6\u78ba\u8a8d\u30b9\u30ad\u30fc\u30e0\u3011<\/strong><\/span><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38780\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-2.png\" alt=\"\" width=\"550\" height=\"349\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/setsumeikai140120.pdf\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\uff08\u5e73\u621026\u5e74\uff11\u6708\uff09<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u660e\u7d30\u66f8\u306e\u69d8\u5f0f\u3084\u6dfb\u4ed8\u8cc7\u6599\u306e\u6709\u7121\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u7701\u4ee4\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\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:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/A1.pdf\" target=\"_blank\">\u3054\u5229\u7528\u306e\u624b\u5f15\u304d\uff08\uff21\u985e\u578b\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/list.pdf\" target=\"_blank\">\u5de5\u696d\u4f1a\u7b49\u30ea\u30b9\u30c8<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/A2.pdf\" target=\"_blank\">\u69d8\u5f0f\uff11\uff08\u8a3c\u660e\u66f8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/A3.pdf\" target=\"_blank\">\u69d8\u5f0f\uff12\uff08\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/A4.pdf\" target=\"_blank\">\u8a3c\u660e\u66f8\uff08\u8a18\u8f09\u4f8b\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/A5.pdf\" target=\"_blank\">\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\uff08\u8a18\u8f09\u4f8b\uff09<\/a><\/p>\n<\/div>\n<h4><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u6700\u65b0\u30e2\u30c7\u30eb\u8981\u4ef6<\/strong><\/h4>\n<p>\u6700\u65b0\u30e2\u30c7\u30eb\u3068\u306f\u3001\u5404\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306e\u4e2d\u3067\u3001\u4e0b\u8a18\u306e<strong>\u30a4<\/strong>\u53c8\u306f<strong>\u30ed<\/strong>\u306e\u3044\u305a\u308c\u304b\u306e\u30e2\u30c7\u30eb\u3092\u3044\u3046\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"text-decoration: underline;\"><strong>\u30a4\u3000\u6b21\u306e\u305d\u308c\u305e\u308c\u306e\u8a2d\u5099\u306e\u7a2e\u985e\u3054\u3068\u306b\u3001\u6b21\u306e\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8ca9\u58f2\u304c\u958b\u59cb\u3055\u308c\u305f\u3082\u306e\u3067\u6700\u3082\u65b0\u3057\u3044\u30e2\u30c7\u30eb<\/strong><\/span><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-38781\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-3.png\" alt=\"\u8a2d\u5099\u306e\u7a2e\u985e\t\u8ca9\u58f2\u958b\u59cb\u6642\u671f\u8981\u4ef6\uff08\u203b\uff12\uff09 \u6a5f\u68b0\u88c5\u7f6e\t10\u5e74\u4ee5\u5185 \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u53d6\u5f97\u7b49\u3092\u3059\u308b\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u7d44\u8fbc\u578b\u6a5f\u68b0\u88c5\u7f6e\t10\u5e74\u4ee5\u5185\uff08\u6700\u65b0\u30e2\u30c7\u30eb\u53ca\u3073\u305d\u306e1\u3064\u524d\u306e\u30e2\u30c7\u30eb\uff09 \u5de5\u5177\t4\u5e74\u4ee5\u5185 \u5668\u5177\u5099\u54c1\t6\u5e74\u4ee5\u5185 \u5efa\u7269\u53ca\u3073\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\t14\u5e74\u4ee5\u5185 \u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\t5\u5e74\u4ee5\u5185\" width=\"500\" height=\"244\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-3.png 633w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-3-300x146.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u6700\u3082\u65b0\u3057\u3044\u30e2\u30c7\u30eb\u300d\u3068\u306f\u3001\u4e8b\u696d\u8005\u304c\u305d\u306e\u8a2d\u5099\u3092\u5c0e\u5165\u3059\u308b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8a2d\u5099\u304c\u3001\u540c\u4e00\u306e\u88fd\u9020\u696d\u8005\u304c\u88fd\u9020\u3057\u305f\u540c\u4e00\u306e\u7a2e\u5225\u306b\u5c5e\u3059\u308b\u8a2d\u5099\u3092\u578b\u5f0f\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u306b\u3088\u308a\u533a\u5206\u3057\u305f\u5834\u5408\u306e\u300c\u578b\u5f0f\u533a\u5206\u300d\u306e\u3046\u3061\u305d\u306e\u578b\u5f0f\u533a\u5206\u306b\u5c5e\u3059\u308b\u8a2d\u5099\u306e\u300c\u8ca9\u58f2\u958b\u59cb\u65e5\u300d\u304c\u6700\u3082\u65b0\u3057\u3044\u578b\u5f0f\u533a\u5206\u306b\u5c5e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8ca9\u58f2\u958b\u59cb\u6642\u671f\u8981\u4ef6\u306f\u3001\u305d\u306e\u8a2d\u5099\u306e\u5c5e\u3059\u308b\u578b\u5f0f\u533a\u5206\u306b\u4fc2\u308b\u8ca9\u58f2\u958b\u59cb\u65e5\u304c\u3001\u4e8b\u696d\u8005\u304c\u305d\u306e\u8a2d\u5099\u3092\u5c0e\u5165\u3057\u305f\u65e5\u306e\u4e0a\u8a18\u5404\u5e74\u6570\u5e74\u524d\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\u306e\u65e5\u3067\u5224\u5b9a\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;\"><span style=\"text-decoration: underline;\"><strong>\u30ed\u3000\u8ca9\u58f2\u958b\u59cb\u5e74\u5ea6\u304c\u53d6\u5f97\u7b49\u3092\u3059\u308b\u5e74\u5ea6\u53ca\u3073\u305d\u306e\u524d\u5e74\u5ea6\u3067\u3042\u308b\u30e2\u30c7\u30eb<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<strong>\u30ed<\/strong>\u306e\u8981\u4ef6\u306f\u3001\u8a2d\u5099\u8cfc\u5165\u5f8c\u306b\u6700\u65b0\u30e2\u30c7\u30eb\u304c\u767a\u8868\u3055\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3092\u6551\u6e08\u3059\u308b\u305f\u3081\u306b\u3042\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3008\u4e8b\u4f8b\u3009\u3000<\/strong>\u305d\u308c\u305e\u308c\u30012013\u5e74\u306b\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38782\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-4.png\" alt=\"\" width=\"650\" height=\"197\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-4.png 812w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-4-300x90.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u751f\u7523\u6027\u5411\u4e0a\u8981\u4ef6<\/strong><\/h4>\n<p>\u65e7\u30e2\u30c7\u30eb\uff08\u4e00\u4ee3\u524d\u30e2\u30c7\u30eb\uff09\u3068\u6bd4\u8f03\u3057\u3066\u3001\u300c\u751f\u7523\u6027\u300d\u304c\u5e74\u5e73\u5747\uff11\uff05\u4ee5\u4e0a\u5411\u4e0a\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u306e\u751f\u7523\u6027\u5411\u4e0a\u8981\u4ef6\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/p>\n<p>\u300c\u751f\u7523\u6027\u300d\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u306e\u751f\u7523\u91cf\u300d\u300c\u7cbe\u5ea6\u300d\u300c\u30a8\u30cd\u30eb\u30ae\u30fc\u52b9\u7387\u300d\u7b49\u3001\u30e1\u30fc\u30ab\u30fc\u306e\u63d0\u6848\u3092\u5143\u306b\u3001\u5404\u5de5\u696d\u4f1a\u304c\u305d\u306e\u8a2d\u5099\u306e\u6027\u80fd\u3092\u8a55\u4fa1\u3059\u308b\u6307\u6a19\u306e\u59a5\u5f53\u6027\u3092\u5224\u65ad\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3042\u304f\u307e\u3067\u6bd4\u8f03\u3059\u308b\u306e\u306f\u540c\u30e1\u30fc\u30ab\u30fc\u5185\u3067\u306e\u65b0\u30e2\u30c7\u30eb\u30fb\u65e7\u30e2\u30c7\u30eb\u306e\u307f\u3067\u3042\u308a\u3001\u4ed6\u30e1\u30fc\u30ab\u30fc\u3068\u306e\u6bd4\u8f03\u3084\u3001\u30e6\u30fc\u30b6\u30fc\u304c\u5143\u3005\u4f7f\u7528\u3057\u3066\u3044\u305f\u30e2\u30c7\u30eb\u3068\u306e\u6bd4\u8f03\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u6ce8\u54c1\u3067\u3042\u3063\u3066\u3082\u3001\u30ab\u30b9\u30bf\u30e0\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u6c4e\u7528\u30e2\u30c7\u30eb\u3084\u4e2d\u6838\u7684\u69cb\u6210\u54c1\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u65e7\u30e2\u30c7\u30eb\u3068\u306e\u6bd4\u8f03\u3092\u884c\u3046\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u4e8b\u4f8b\u3009<\/strong>\u3000\u305d\u308c\u305e\u308c\u30012013\u5e74\u306b\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2010\u5e74\u8ca9\u58f2\u958b\u59cb\uff0810\u5e74\u4ee5\u5185\u306e\u6700\u65b0\u30e2\u30c7\u30eb\uff09\u306e\uff26\u6a5f\u68b0\uff1a\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf<span style=\"color: #800080;\">\u3000105<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2008\u5e74\u8ca9\u58f2\u958b\u59cb\uff08\u4e00\u4ee3\u524d\u30e2\u30c7\u30eb\uff09\u306e\uff27\u6a5f\u68b0\uff1a\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf<span style=\"color: #800080;\">\u3000100<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u25cb\u3000\uff5b\uff08105\uff0d100\uff09\u00f7100\uff5d\u00f7\uff12\u5e74\uff1d\u5e74\u5e73\u57472.5\uff05\u306e\u5411\u4e0a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2010\u5e74\u8ca9\u58f2\u958b\u59cb\uff0810\u5e74\u4ee5\u5185\u306e\u6700\u65b0\u30e2\u30c7\u30eb\uff09\u306e\uff28\u6a5f\u68b0\uff1a\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf<span style=\"color: #800080;\">\u3000105<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2000\u5e74\u8ca9\u58f2\u958b\u59cb\uff08\u4e00\u4ee3\u524d\u30e2\u30c7\u30eb\uff09\u306e\uff29\u6a5f\u68b0\uff1a\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf<span style=\"color: #800080;\">\u3000100<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192<span style=\"color: #b22222;\">\u00d7<\/span>\u3000\uff5b\uff08105\uff0d100\uff09\u00f7100\uff5d\u00f710\u5e74\uff1d\u5e74\u5e73\u57470.5\uff05\u306e\u5411\u4e0a<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2013\u5e74\u8ca9\u58f2\u958b\u59cb\uff0810\u5e74\u4ee5\u5185\u306e\u6700\u65b0\u30e2\u30c7\u30eb\uff09\u306e\uff2a\u6a5f\u68b0<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2012\u5e74\u8ca9\u58f2\u958b\u59cb\uff08\u524d\u5e74\u5ea6\u30e2\u30c7\u30eb\uff09\u306e\uff2b\u6a5f\u68b0\uff1a\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf<span style=\"color: #800080;\">\u3000100<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb2010\u5e74\u8ca9\u58f2\u958b\u59cb\uff08\u4e8c\u4ee3\u524d\u30e2\u30c7\u30eb\uff09\u306e\uff2c\u6a5f\u68b0\uff1a\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf<span style=\"color: #800080;\">\u3000 95<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2192\u25cb\u3000\uff5b\uff08100\uff0d95\uff09\u00f795\uff5d\u00f7\uff12\u5e74\uff1d\u5e74\u5e73\u57472.6\uff05\u306e\u5411\u4e0a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 45px;\"><span style=\"color: #b22222;\">\u203b<\/span><strong>\u30ed<\/strong>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30b1\u30fc\u30b9<\/p>\n<\/div>\n<h4><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u8981\u4ef6<\/strong><\/h4>\n<p>\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u8a2d\u5099\u7a2e\u985e\u6bce\u306b\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u5de5\u5177\u3001\u5668\u5177\u5099\u54c1\u3001\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u3064\u3044\u3066\u306f\u3001\u5358\u54c1\u4fa1\u984d\u3067\u306e\u8981\u4ef6\u306b\u6e96\u305a\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u5e74\u5ea6\u5408\u8a08\u984d\u3067\u306e\u8981\u4ef6\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-38783 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-5.png\" alt=\"\" width=\"500\" height=\"349\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-5.png 700w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-5-300x209.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p><strong>\u3008\u4e8b\u4f8b\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38783\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-6.png\" alt=\"\" width=\"616\" height=\"156\" \/><\/a><\/p>\n<h4><strong><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u305d\u306e\u4ed6\uff31\uff06\uff21\u3000<\/strong><span style=\"font-size: 12px;\">\u203b\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/A1.pdf\" target=\"_blank\">\u3054\u5229\u7528\u306e\u624b\u5f15\u304d\uff08\uff21\u985e\u578b\uff09<\/a>\u300d\u3088\u308a<\/span><\/h4>\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff11\u3011<\/span><br \/>\n\uff08\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u304c\u65b0\u3057\u304f\u958b\u767a\u3057\u305f\u8a2d\u5099\u306a\u3069\uff09\u6bd4\u8f03\u3059\u3079\u304d\u65e7\u30e2\u30c7\u30eb\u304c\u5b58\u5728\u3057\u306a\u3044\u65b0\u88fd\u54c1\u306f\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff11\u3011<\/span><br \/>\n\u6bd4\u8f03\u5bfe\u8c61\u304c\u5168\u304f\u306a\u3044\u3082\u306e\u306f\u3001\u6bd4\u8f03\u3059\u308b\u6307\u6a19\u304c\u306a\u3044\u305f\u3081\u3001\u6700\u65b0\u30e2\u30c7\u30eb\u3067\u3042\u308b\u3053\u3068\u306e\u307f\u304c\u8981\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u985e\u4f3c\u3059\u308b\u6a5f\u80fd\u30fb\u6027\u80fd\u3092\u6301\u3064\u8a2d\u5099\u304c\u3042\u308b\u3082\u306e\u306f\u3001\u751f\u7523\u6027\u5411\u4e0a\u8981\u4ef6\u306b\u3064\u3044\u3066\u3001\u3067\u304d\u308b\u9650\u308a\u5f53\u8a72\u8a2d\u5099\u3068\u306e\u6bd4\u8f03\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff12\u3011<\/span><br \/>\n\u65e2\u88fd\u54c1\u3092\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3057\u305f\u8a2d\u5099\u306f\u5bfe\u8c61\u3068\u306a\u308b\u306e\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff12\u3011<\/span><br \/>\n\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3057\u305f\u8a2d\u5099\u306a\u3069\u7279\u6ce8\u54c1\u306e\u5834\u5408\u3082\u3001\u30ab\u30b9\u30bf\u30e0\u306e\u30d9\u30fc\u30b9\u3068\u306a\u308b\u6c4e\u7528\u30e2\u30c7\u30eb\u3084\u4e2d\u6838\u7684\u69cb\u6210\u54c1\u304c\u3042\u308b\u5834\u5408\u306f\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u30d9\u30fc\u30b9\u3068\u306a\u308b\u65e7\u30e2\u30c7\u30eb\u3068\u306e\u6bd4\u8f03\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff13\u3011<\/span><br \/>\n\u8907\u6570\u306e\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u304c\u751f\u7523\u3059\u308b\u30d1\u30fc\u30c4\u3067\u69cb\u6210\u3055\u308c\u308b\u8a2d\u5099\u306e\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308c\u3070\u3088\u3044\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff13\u3011<\/span><br \/>\n\u6700\u7d42\u7684\u306b\u8a2d\u5099\u30e6\u30fc\u30b6\u30fc\u306b\u7d0d\u3081\u308b\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\uff08\u6700\u7d42\u7d44\u7acb\u30e1\u30fc\u30ab\u30fc\uff09\u304c\u5de5\u696d\u4f1a\u7b49\u306b\u8a3c\u660e\u66f8\u767a\u884c\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u751f\u7523\u6027\u5411\u4e0a\u306e\u5ea6\u5408\u3044\u306f\u3001\u69cb\u6210\u3059\u308b\u30d1\u30fc\u30c4\u306e\u4e2d\u3067\u30b3\u30a2\u3068\u306a\u308b\u3082\u306e\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff14\u3011<\/span><br \/>\n\u8f38\u5165\u3057\u305f\u8a2d\u5099\uff08\u6d77\u5916\u30e1\u30fc\u30ab\u30fc\u88fd\uff09\u306e\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308c\u3070\u3088\u3044\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff14\u3011<\/span><br \/>\n\u8981\u4ef6\u306b\u5408\u81f4\u3059\u308b\u3053\u3068\u3092\u793a\u3059\u5224\u65ad\u6750\u6599\u304c\u3042\u308c\u3070\u3001\u8f38\u5165\u3057\u305f\u8a2d\u5099\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff15\u3011<\/span><br \/>\n\u4f55\u3092\u57fa\u6e96\u306b\u300c\u751f\u7523\u6027\u5411\u4e0a\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5224\u65ad\u3059\u308c\u3070\u3088\u3044\u306e\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff15\u3011<\/span><br \/>\n\u300c\u751f\u7523\u6027\u5411\u4e0a\u300d\u306e\u57fa\u6e96\u3068\u306a\u308b\u6307\u6a19\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u306e\u751f\u7523\u91cf\u300d\u3001\u300c\u7cbe\u5ea6\u300d\u3001\u300c\u30a8\u30cd\u30eb\u30ae\u30fc\u52b9\u7387\u300d\u306a\u3069\u304c\u4ee3\u8868\u4f8b\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3042\u304f\u307e\u3067\u4ee3\u8868\u4f8b\u3067\u3042\u308a\u3001\u5b9f\u969b\u306e\u6307\u6a19\u306f\u3001\u69d8\u3005\u306a\u6a5f\u80fd\u306b\u5bfe\u3059\u308b\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306e\u5275\u610f\u5de5\u592b\u3092\u4fc3\u3059\u89b3\u70b9\u304b\u3089\u3001\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6307\u6a19\u304c\u751f\u7523\u6027\u306e\u5411\u4e0a\u3092\u56f3\u308b\u305f\u3081\u306e\u57fa\u6e96\u3068\u3057\u3066\u3075\u3055\u308f\u3057\u3044\u3082\u306e\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u3001\u9078\u629e\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5de5\u696d\u4f1a\u7b49\u306f\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u304c\u9078\u629e\u3057\u305f\u6307\u6a19\u306b\u3064\u3044\u3066\u9069\u5207\u3067\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff16\u3011<\/span><br \/>\n\u300c\u5e74\u5e73\u5747\uff11\uff05\u4ee5\u4e0a\u5411\u4e0a\u300d\u306e\u6bd4\u8f03\u5bfe\u8c61\u306f\u4f55\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff16\u3011<\/span><br \/>\n\u5f53\u8a72\u8a2d\u5099\u3092\u88fd\u9020\u3057\u3066\u3044\u308b\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306e\u4e00\u4ee3\u524d\u30e2\u30c7\u30eb\u3068\u6bd4\u8f03\u3057\u3066\u4e0b\u3055\u3044\u3002 \u8a2d\u5099\u30e6\u30fc\u30b6\u30fc\u304c\u73fe\u5728\u4f7f\u7528\u3057\u3066\u3044\u308b\u30e2\u30c7\u30eb\u3067\u306f\u3042\u308a\u307e\u305b\u3093\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff17\u3011<\/span><br \/>\n\u300c\u6700\u65b0\u30e2\u30c7\u30eb\u300d\u53ca\u3073\u300c\u4e00\u4ee3\u524d\u30e2\u30c7\u30eb\u300d\u3068\u306f\u4f55\u3092\u6307\u3059\u306e\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff17\u3011<\/span><br \/>\n\u6a5f\u80fd\u3084\u69cb\u9020\u306e\u5909\u66f4\u306a\u3069\u3001\u5927\u304d\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u3092\u300c\u30e2\u30c7\u30eb\u5909\u66f4\u300d\u3068\u4f4d\u7f6e\u4ed8\u3051\u3001\u76f4\u8fd1\u306b\u884c\u308f\u308c\u305f\u30e2\u30c7\u30eb\u5909\u66f4\u306b\u304a\u3044\u3066\u3001\u5909\u66f4\u524d\u306e\u3082\u306e\u304c\u4e00\u4ee3\u524d\u30e2\u30c7\u30eb\u3001\u5909\u66f4\u5f8c\u306e\u3082\u306e\u304c\u6700\u65b0\u30e2\u30c7\u30eb\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30c7\u30b6\u30a4\u30f3\uff08\u8272\u7b49\uff09\u306e\u5909\u66f4\u306a\u3069\u3001\u6a5f\u80fd\u304c\u5909\u308f\u3089\u306a\u3044\u5909\u66f4\u306b\u3064\u3044\u3066\u306f\u30e2\u30c7\u30eb\u5909\u66f4\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u3053\u308c\u3089\u306f\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u306b\u3066\u3054\u5224\u65ad\u304f\u3060\u3055\u3044\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\uff18\u3011<\/span><br \/>\n\u65e7\u30e2\u30c7\u30eb\u3067\u3042\u308b\u304b\u3001\u5168\u304f\u5225\u306e\u30e2\u30c7\u30eb\u3067\u3042\u308b\u304b\u306f\u3001\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\u306e\u304b\uff1f<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\uff18\u3011<\/span><br \/>\n\u578b\u756a\u3084\u5f53\u8a72\u8a2d\u5099\u306e\u7528\u9014\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3001\u8a2d\u5099\u30e1\u30fc\u30ab\u30fc\u304c\u3054\u5224\u65ad\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u3010\uff22\u3011<\/span>\u3000\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099\u306b\u3064\u3044\u3066\u306f\u3001\u8981\u4ef6<span style=\"color: #333399;\">\u2460<\/span>\uff5e<span style=\"color: #333399;\">\u2461<\/span>\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u6b21\u306e\u8a2d\u5099\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002\u305d\u306e\u3046\u3061\u3001<span style=\"color: #333399;\">\u2460<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u3089\u7d4c\u6e08\u7523\u696d\u5c40\u306b\u78ba\u8a8d\u3092\u7533\u8acb\u3057\u3001\u78ba\u8a8d\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\uff12\u8981\u4ef6\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6295\u8cc7\u5229\u76ca\u7387\u304c\u5e74\u5e73\u574715\uff05\u4ee5\u4e0a\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f\uff15\uff05\u4ee5\u4e0a\uff09\u3068\u306a\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u4ee5\u4e0a\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u5bfe\u8c61\u8a2d\u5099\u3068\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u3011<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38785\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-7.png\" alt=\"\u8a2d\u5099\u7a2e\u985e \u7528\u9014\u53c8\u306f\u7d30\u76ee \u6700\u4f4e\u53d6\u5f97\u4fa1\u984d \u6a5f\u68b0\u88c5\u7f6e \u3059\u3079\u3066 \u5358\u54c1160\u4e07\u5186 \u5de5\u5177 \u3059\u3079\u3066 \u5358\u54c1120\u4e07\u5186\uff08\u5358\u54c130\u4e07\u5186\u304b\u3064\u5408\u8a08120\u4e07\u5186\u3092\u542b\u3080\uff09 \u5668\u5177\u5099\u54c1 \u3059\u3079\u3066 \u5efa\u7269 \u3059\u3079\u3066 \u5358\u54c1120\u4e07\u5186 \u5efa\u7269\u4ed8\u5c5e\u8a2d\u5099 \u3059\u3079\u3066 \u5358\u54c1120\u4e07\u5186\uff08\u5358\u54c160\u4e07\u5186\u304b\u3064\u5408\u8a08120\u4e07\u5186\u3092\u542b\u3080\uff09 \u69cb\u7bc9\u7269 \u3059\u3079\u3066 \u5358\u54c1120\u4e07\u5186 \u30bd\u30d5\u30c8\u30a6\u30a8\u30a2 \u3059\u3079\u3066 \u5358\u54c170\u4e07\u5186\uff08\u5358\u54c130\u4e07\u5186\u304b\u3064\u5408\u8a0870\u4e07\u5186\u3092\u542b\u3080\uff09\" width=\"500\" height=\"303\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5148\u7aef\u8a2d\u5099\u3068\u7570\u306a\u308a\u3001\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u53ca\u3073\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u53d6\u5f97\u7b49\u3059\u308b\u3082\u306e\u306b\u9650\u308b\u3068\u3044\u3046\u5236\u9650\u306f\u306a\u3044\u3002\u306a\u304a\u3001\u30c7\u30fc\u30bf\u30bb\u30f3\u30bf\u30fc\u3092\u904b\u55b6\u3059\u308b\u6cd5\u4eba\u304c\u53d6\u5f97\u7b49\u3059\u308b\u30b5\u30fc\u30d0\u30fc\u7528\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u306f\u300c<span style=\"color: #b22222;\">\u3010\uff21\u3011<\/span>\u3000\u5148\u7aef\u8a2d\u5099\u300d\u3068\u540c\u69d8\u306b\u5bfe\u8c61\u304b\u3089\u9664\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u5358\u54c1\u300d\u3068\u306f\u3001\u6a5f\u68b0\u88c5\u7f6e\u30fb\u5de5\u5177\u30fb\u5668\u5177\u5099\u54c1\u306b\u304a\u3044\u3066\u306f\uff11\u53f0\u53c8\u306f\uff11\u57fa\u3001\u5efa\u7269\u30fb\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u30fb\u69cb\u7bc9\u7269\u30fb\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306b\u304a\u3044\u3066\u306f\u4e00\u306e\u8a2d\u5099\u3092\u6307\u3059\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:#333399;\">\n\t\t<p><span style=\"color: #333399;\"><strong>\u3010\u8981\u4ef6\u78ba\u8a8d\u30b9\u30ad\u30fc\u30e0\u3011<\/strong><\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-8.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38807\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-8.png\" alt=\"\" width=\"550\" height=\"374\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-8.png 1148w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-8-300x203.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-8-1024x695.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/setsumeikai140120.pdf\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\uff08\u5e73\u621026\u5e74\uff11\u6708\uff09<\/a>\u300d\u3088\u308a\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u660e\u7d30\u66f8\u306e\u69d8\u5f0f\u3084\u6dfb\u4ed8\u8cc7\u6599\u306e\u6709\u7121\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u653f\u7701\u4ee4\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\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:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3010\u53c2\u8003\u8cc7\u6599\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B1.pdf\" target=\"_blank\">\u3054\u5229\u7528\u306e\u624b\u5f15\u304d\uff08\uff22\u985e\u578b\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B2.pdf\" target=\"_blank\">\u69d8\u5f0f\uff11\uff08\u7533\u8acb\u66f8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B3.pdf\" target=\"_blank\">\u69d8\u5f0f\uff11\u5225\u7d19\uff08\u57fa\u6e96\u3078\u306e\u9069\u5408\u72b6\u6cc1\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B4.pdf\" target=\"_blank\">\u69d8\u5f0f\uff12\uff08\u4e8b\u524d\u78ba\u8a8d\u66f8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B5.pdf\" target=\"_blank\">\u69d8\u5f0f\uff13\uff08\u78ba\u8a8d\u66f8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B6.pdf\" target=\"_blank\">\u69d8\u5f0f\uff14\uff08\u5b9f\u65bd\u72b6\u6cc1\u5831\u544a\u66f8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B7.pdf\" target=\"_blank\">\u69d8\u5f0f\uff15\uff08\u8a2d\u5099\u6295\u8cc7\u8a08\u753b\u5909\u66f4\u7533\u8acb\u66f8\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B8.pdf\" target=\"_blank\">\u7533\u8acb\u66f8\uff08\u8a18\u8f09\u4f8b\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B9.pdf\" target=\"_blank\">\uff08\u5225\u7d19\uff09\u57fa\u6e96\u3078\u306e\u9069\u5408\u72b6\u6cc1\uff08\u8a18\u8f09\u4f8b\uff09<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">\u25c6<\/span><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B10.pdf\" target=\"_blank\">\u57fa\u6e96\u3078\u306e\u9069\u5408\u72b6\u6cc1\u306e\u6839\u62e0\u8cc7\u6599\u4f8b<\/a><\/p>\n<\/div>\n<h4><strong><span style=\"color: #333399;\">\u2460<\/span>\u3000\u6295\u8cc7\u5229\u76ca\u7387\u8981\u4ef6<\/strong><\/h4>\n<p>\u4e8b\u696d\u8005\u304c\u7b56\u5b9a\u3057\u305f\u6295\u8cc7\u8a08\u753b\u306b\u304a\u3044\u3066\u3001\u6295\u8cc7\u5229\u76ca\u7387\u304c\u5e74\u5e73\u574715\uff05\u4ee5\u4e0a\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u3042\u3063\u3066\u306f\uff15\uff05\u4ee5\u4e0a\uff09\u3068\u306a\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u8a2d\u5099\u306f\u3001\u305d\u306e\u6295\u8cc7\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u8a2d\u5099\u3067\u3001\u305d\u306e\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u6295\u8cc7\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e74\u5e73\u5747\u306e\u6295\u8cc7\u5229\u76ca\u7387\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u306b\u3088\u3063\u3066\u7b97\u5b9a\u3059\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7b97\u5f0f\u3009<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-38787\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-9.png\" alt=\"\u55b6\u696d\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u5897\u52a0\u984d\u3000\u8a2d\u5099\u6295\u8cc7\u984d\" width=\"350\" height=\"48\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-9.png 498w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/02\/tax-city53-9-300x40.png 300w\" sizes=\"(max-width: 350px) 100vw, 350px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4f1a\u8a08\u4e0a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u8a2d\u5099\u306e\u53d6\u5f97\u7b49\u3092\u3059\u308b\u5e74\u5ea6\u306e\u7fcc\u5e74\u5ea6\u4ee5\u964d\uff13\u5e74\u5ea6\u306e\u5e73\u5747\u984d<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u8a2d\u5099\u306e\u53d6\u5f97\u7b49\u3092\u3059\u308b\u5e74\u5ea6\u306b\u304a\u3051\u308b\u305d\u306e\u53d6\u5f97\u7b49\u3092\u3059\u308b\u8a2d\u5099\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d<\/span><\/p>\n<\/div><\/div>\n<h4><strong><span style=\"color: #333399;\">\u2461<\/span>\u3000\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u8981\u4ef6<\/strong><\/h4>\n<p>\u300c<span style=\"color: #b22222;\">\u3010\uff21\u3011<\/span>\u3000\u5148\u7aef\u8a2d\u5099\u300d\u306e<strong><span style=\"color: #b22222;\">\u2462<\/span>\u6700\u4f4e\u53d6\u5f97\u4fa1\u984d\u8981\u4ef6<\/strong>\u3068\u540c\u3058\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<h4><strong><span style=\"color: #333399;\">\u2462<\/span>\u3000\u305d\u306e\u4ed6\uff31\uff06\uff21\u3000<\/strong><span style=\"font-size: 12px;\">\u203b\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/policy\/jigyou_saisei\/kyousouryoku_kyouka\/seisanseikojo\/B1.pdf\" target=\"_blank\">\u3054\u5229\u7528\u306e\u624b\u5f15\u304d\uff08\uff22\u985e\u578b\uff09<\/a>\u300d\u3088\u308a<\/span><\/h4>\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:#333399;\">\n\t\t<p><span style=\"color: #800080;\">\u3010\uff31\u3011<\/span><br \/>\n\u7533\u8acb\u66f8\uff08\u6295\u8cc7\u8a08\u753b\uff09\u306e\u7b56\u5b9a\u5358\u4f4d\u306b\u3064\u3044\u3066<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p><span style=\"color: #666699;\">\u3010\uff21\u3011<\/span><br 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href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204h.htm\" target=\"_blank\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848<\/a>\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u65b0\u6cd5\u6cd5\u30fb\u30fb\u30fb<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\">\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848<\/a>\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd5\uff12\u2461\u4e8c\u5341\u4e03\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff12\u9805\u7b2c27\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u5f8c\u7de8\uff08\u6b21\u90312\/27\u516c\u958b\uff09\u3078\u3064\u3065\u304f\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306b\u304a\u3051\u308b\u8b70\u8ad6\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"text-align: center;\">\u3008\u7a0e\u306e\u8857.jp\u306f<a title=\"\u7a0e\u306e\u8857\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\u3002\u3009<br \/>\n<a title=\"\u7a0e\u306e\u8857.jp\" href=\"http:\/\/zeinomachi.jp\/\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2012\/12\/tax-city1-3.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<p>\u3053\u306e\u7a0e\u306e\u8857.jp\u300c\u8b70\u8ad6\u306e\u5e83\u5834\u300d\u7de8\u96c6\u4f1a\u8b70\u306f\u3001\u300e\u4f1a\u793e\u5408\u4f75\u5b9f\u52d9\u5fc5\u643a\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u30fb\u300e\u8a73\u89e3\u30b0\u30eb\uff0d\u30d7\u6cd5\u4eba\u7a0e\u5236\u300f\uff08\u6cd5\u4ee4\u51fa\u7248\uff09\u53ca\u3073\u6bce\u5e74\u5ea6\u767a\u884c\u306e\u300e\u7a0e\u5236\u6539\u6b63\u306e\u8981\u70b9\u89e3\u8aac\u300f\uff08\u6e05\u6587\u793e\uff09\u306e\u57f7\u7b46\u8005\u6709\u5fd7\u304c\u4e2d\u5fc3\u3068\u306a\u3063\u3066\u69cb\u6210\u3055\u308c\u305f\u30b0\u30eb\u30fc\u30d7\u3067\u3059\u3002<br \/>\n\u5f53\u30b0\u30eb\u30fc\u30d7\u306f\u3001\u4eca\u5f8c\u3001\u6cd5\u4eba\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u306e\u8a71\u984c\u3001\u6cd5\u4ee4\u89e3\u91c8\u306b\u5f53\u305f\u3063\u3066\u7559\u610f\u70b9\u306e\u3042\u308b\u4e8b\u9805\u3001\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u89e3\u3055\u308c\u3084\u3059\u3044\u4e8b\u9805\u3001\u7d0d\u7a0e\u8005\u3068\u5f53\u5c40\u3068\u306e\u9593\u306e\u4e89\u8a1f\u7b49\u306e\u4e8b\u4f8b\u306a\u3069\u3092\u57fa\u306b\u3057\u3066\u3001\u7d99\u7d9a\u7684\u306b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u305d\u306e\u6210\u679c\u3092\uff31\uff06\uff21\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u304f\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6210\u679c\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001Profession Journal\u306b\u9023\u8f09\u3059\u308b\u3053\u3068\u3068\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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