{"id":3912,"date":"2013-01-17T10:20:26","date_gmt":"2013-01-17T01:20:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=3912"},"modified":"2025-09-24T13:08:15","modified_gmt":"2025-09-24T04:08:15","slug":"corporation-article-8","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-8\/","title":{"rendered":"\u6cd5\u4eba\u306e\u7834\u7523\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u305d\u306e\uff11\u3011\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6240\u5f97\u8a08\u7b97\uff08\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\uff09"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u306e\u7834\u7523\u3092\u3081\u3050\u308b\u7a0e\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u305d\u306e\uff11\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u2500 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\/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5b89\u4e95\u3000\u5b5d\u5fb3<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2009\u5e7412\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u5bfe\u3059\u308b\u91d1\u878d\u306e\u5186\u6ed1\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u81e8\u6642\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4e2d\u5c0f\u4f01\u696d\u91d1\u878d\u5186\u6ed1\u5316\u6cd5\uff09\u300d\u304c\u3001\u3044\u3088\u3044\u30882013\u5e74\uff13\u6708\u3092\u3082\u3063\u3066\u671f\u9650\u5207\u308c\u3092\u8fce\u3048\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u6c7a\u3057\u3066\u597d\u307e\u3057\u3044\u8a71\u3067\u306f\u306a\u3044\u304c\u3001\u6628\u4eca\u306e\u65e5\u672c\u7d4c\u6e08\u306e\u72b6\u6cc1\u7b49\u304b\u3089\u8003\u3048\u3001\u4eca\u5f8c\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u304b\u3089\u4f01\u696d\u5012\u7523\u304c\u76f8\u6b21\u3050\u3088\u3046\u306a\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u306f\u6cd5\u4eba\u306e\u7834\u7523\u304c\u5897\u52a0\u3059\u308b\u3068\u3082\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><br \/>\n\u3053\u308c\u306b\u95a2\u308f\u308b\u3053\u3068\u3068\u306a\u308b\u7834\u7523\u7ba1\u8ca1\u4eba\u3084\u5c02\u9580\u5bb6\u306f\u3001\u5f53\u8a72\u7a0e\u52d9\u306e\u6982\u8981\u306f\u5f53\u7136\u306a\u304c\u3089\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u3053\u308c\u3089\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u3001\u7834\u7523\u4f1a\u793e\u53ca\u3073\u305d\u306e\u4f1a\u793e\u3092\u53d6\u308a\u5dfb\u304f\u5229\u5bb3\u95a2\u4fc2\u8005\u306e\u7279\u6709\u306e\u7a0e\u52d9\u306b\u9650\u5b9a\u3057\u3066\uff14\u56de\u306b\u308f\u305f\u3063\u3066\u89e3\u8aac\u3059\u308b\u3002\u306a\u304a\u3001\u7834\u7523\u4f1a\u793e\u306f\u682a\u5f0f\u4f1a\u793e\u306b\u9650\u5b9a\u3057\u3066\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u56de\u76ee\u306f\u7834\u7523\u4f1a\u793e\u306e\u7279\u6709\u306e\u7a0e\u52d9\u306e\u3046\u3061\u3001\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u6240\u5f97\u8a08\u7b97\uff08\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\u3000\u203b\u306a\u304a\u3001\u672c\u9023\u8f09\u306e\u7b2c\uff11\u56de\u30fb\u7b2c\uff12\u56de\u306e\u57f7\u7b46\u306f\u5b89\u4e95\u304c\u62c5\u5f53\u3057\u3001\u7b2c\uff13\u56de\u30fb\u7b2c\uff14\u56de\u306f\u7532\u7530\u7fa9\u5178\u7a0e\u7406\u58eb\u304c\u62c5\u5f53\u3059\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u4e8b\u696d\u5e74\u5ea6<\/strong><\/h4>\n<p>\u6cd5\u4eba\u306b\u304a\u3044\u3066\u3001\u7834\u7523\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u7a0e\u52d9\u7533\u544a\u306f\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7834\u7523\u5f8c\u306b\u304a\u3044\u3066\u3082\u8ab2\u7a0e\u6240\u5f97\u306f\u7d0d\u7a0e\u984d\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\uff11\u3064\u306e\u6307\u6a19\u3067\u3042\u308a\u3001\u305d\u306e\u8ab2\u7a0e\u5358\u4f4d\u3067\u3042\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u628a\u63e1\u306f\u3001\u5fc5\u8981\u4e0d\u53ef\u6b20\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u304c\u901a\u5e38\u6e05\u7b97\u306b\u3088\u308b\u89e3\u6563\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u89e3\u6563\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u3068\u89e3\u6563\u5f8c\u306e\u671f\u9593\u3067\u4e8b\u696d\u5e74\u5ea6\u3092\u533a\u5207\u308b\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u7834\u7523\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u3092\u8a2d\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u2460\u3000\u7834\u7523\u306e\u5834\u5408\u306e\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6<\/strong><br \/>\n\u6cd5\u4eba\u304c\u7834\u7523\u624b\u7d9a\u306b\u5165\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u89e3\u6563\u4e8b\u696d\u5e74\u5ea6\uff09\u53ca\u3073\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\uff08\u6e05\u7b97\u4e8b\u696d\u5e74\u5ea6\uff09\u3092\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u6cd5\u6cd514\u2460\u4e00\uff09\u3002<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306f\u3001\u901a\u5e38\u6e05\u7b97\u306e\u5834\u5408\u3068\u300c\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u300d\u306e\u5b9a\u7fa9\u304c\u7570\u306a\u308b\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u901a\u5e38\u6e05\u7b97\u3067\u306f\u300c\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u300d\u3092\u3001\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\uff08\u89e3\u6563\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u9593\uff09\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u306b\u5bfe\u3057\u3001\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u5b9a\u6b3e\u3067\u5b9a\u3081\u3089\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u3068\u306a\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/01\/01_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90541-2-9<\/a>\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u4f1a\u793e\u304c\u4f1a\u793e\u6cd5475\u6761\u306b\u63b2\u3052\u308b\u89e3\u6563\u7b49\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6e05\u7b97\u4e8b\u696d\u5e74\u5ea6\u306f\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u3068\u306a\u308b\u65e8\u306e\u8a18\u8ff0\u304c\u3042\u308b\u304c\u3001\u540c\u6761\u3067\u306f\u3001\u300c\u89e3\u6563\u7b49\u300d\u304b\u3089\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u304c\u9664\u304b\u308c\u3066\u304a\u308a\u3001\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u306e\u5834\u5408\u306b\u306f\u5f53\u8a72\u901a\u9054\u306e\u9069\u7528\u306f\u306a\u3044\u305f\u3081\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7834\u7523\u958b\u59cb\u6c7a\u5b9a\u306e\u5834\u5408\u306b\u306f\u3001\u6e05\u7b97\u4e8b\u52d9\u5e74\u5ea6\u3092\u9069\u7528\u3059\u3079\u304d\u3067\u306f\u306a\u304f\u3001\u539f\u5247\u901a\u308a\u5b9a\u6b3e\u3067\u5b9a\u3081\u305f\u4e8b\u696d\u5e74\u5ea6\u3092\u7528\u3044\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u6cd5\u6cd513\u2460\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u5f8c\u3001\u6e05\u7b97\u624b\u7d9a\u4e2d\u306e\u6cd5\u4eba\u306f\u3001\u6700\u7d42\u7684\u306b\u8ca1\u7523\u306e\u63db\u4fa1\u30fb\u78ba\u5b9a\uff08\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\uff09\u304c\u884c\u308f\u308c\u3001\u305d\u306e\u5f8c\u4e00\u5b9a\u306e\u624b\u7d9a\u3092\u7d42\u3048\u7834\u7523\u624b\u7d9a\u304c\u7d42\u4e86\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u305d\u306e\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u304c\u4e8b\u696d\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u5b8c\u4e86\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\u6b8b\u4f59\u8ca1\u7523\u306e\u78ba\u5b9a\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u3092\u6e05\u7b97\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u307f\u306a\u3057\u4e8b\u696d\u5e74\u5ea6\u3092\u8a2d\u3051\u308b\u3053\u3068\u3068\u306a\u308b\uff08\u6cd5\u6cd514\u2460\u4e8c\u5341\u4e00\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><div class=\"brdr\"><\/div><strong>\u3010\u7834\u7523\u306e\u5834\u5408\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u4f8b\u3011<\/strong><\/p>\n<p><span style=\"color: #800000;\">\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u5e73\u621025\u5e74\uff11\u670831\u65e5\u306b\u7834\u7523\u958b\u59cb\u306e\u6c7a\u5b9a\u3092\u53d7\u3051\u3001\u5e73\u621025\u5e74\uff18\u670831\u65e5\u306b\u8ca1\u7523\u304c\u63db\u4fa1\u30fb\u78ba\u5b9a\u3057\u305f\u5834\u5408<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-3913\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-1.png\" alt=\"\" width=\"650\" height=\"225\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-1.png 787w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-1-300x104.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"brdr\"><\/div>\n<h4><\/h4>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1<\/strong><\/h4>\n<p><strong>\u2460\u3000\u6982\u8981<\/strong><br \/>\n\u6cd5\u4eba\u304c\u7834\u7523\u624b\u7d9a\u306b\u5165\u3063\u305f\u5834\u5408\u3001\u6b8b\u4f59\u8ca1\u7523\u3092\u78ba\u5b9a\u3055\u305b\u308b\u904e\u7a0b\u306b\u304a\u3044\u3066\u50b5\u52d9\u514d\u9664\u76ca\u304c\u767a\u751f\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u901a\u5e38\u6240\u5f97\u8a08\u7b97\u306e\u73fe\u884c\u6cd5\u3067\u306f\u3001\u6e05\u7b97\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u50b5\u52d9\u514d\u9664\u76ca\u3092\u542b\u3080\u5358\u5e74\u5ea6\u6240\u5f97\u304c\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7834\u7523\u624b\u7d9a\u4e2d\u306e\u6cd5\u4eba\u306f\u3001\u6b8b\u4f59\u8ca1\u7523\u304c\u306a\u304f\u7d0d\u7a0e\u8cc7\u91d1\u304c\u306a\u3044\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u6b8b\u4f59\u8ca1\u7523\u304c\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306f\u3001\u6e05\u7b97\u4e8b\u696d\u5e74\u5ea6\uff08\u4ee5\u4e0b\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u300d\u3068\u3044\u3046\uff09\u306b\u304a\u3044\u3066\u306f\u3001\u901a\u5e38\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u306e\u307b\u304b\u306b\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u3082\u4f7f\u7528\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u2461\u3000\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d<\/strong><br \/>\n\u300c\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u300d\u3068\u306f\u3001\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u6b20\u640d\u91d1\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd557\u6761\uff11\u9805\u53c8\u306f\u540c\u6cd558\u6761\uff11\u9805\u306b\u3088\u308a\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u9752\u8272\u6b20\u640d\u91d1\u984d\u53c8\u306f\u707d\u5bb3\u640d\u5931\u6b20\u640d\u91d1\u984d\uff08\u4ee5\u4e0b\u300c\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u300d\u3068\u3044\u3046\uff09\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\uff08\u6cd5\u4ee4118\uff09\u3002<br \/>\n\u307e\u305f\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u3068\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u304c\u4e21\u65b9\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u3092\u5148\u306b\u4f7f\u7528\u3057\u3001\u6b21\u306b\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067\u3044\u3046\u300c\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u6b20\u640d\u91d1\u984d\u306e\u5408\u8a08\u984d\u300d\u3068\u306f\u3001\u305d\u306e\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3059\u308b\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\u4e94\uff08\u4e00\uff09\u306e\u671f\u9996\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u5408\u8a08\u984d\u3068\u3057\u3066\u8a18\u8f09\u3055\u308c\u308b\u3079\u304d\u91d1\u984d\u3067\u3001\u5f53\u8a72\u91d1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u5834\u5408\u306e\u305d\u306e\u91d1\u984d\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/12\/12_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a12-3-2<\/a>\uff09\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u306f\u3001\u524d\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u5225\u8868\u4e94\uff08\u4e00\uff09\u306b\u304a\u3051\u308b\u671f\u672b\u73fe\u5728\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u306e\u5408\u8a08\u984d\uff08\u30de\u30a4\u30ca\u30b9\u5024\uff09\u304b\u3089\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u91d1\u984d\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u6642\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5b9f\u8cea\u7684\u306b\u50b5\u52d9\u8d85\u904e\u3067\u3042\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u524d\u671f\u672b\u306e\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u304c\u30d7\u30e9\u30b9\u306e\u5834\u5408\u306b\u306f\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u306f\u30bc\u30ed\u3067\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u9069\u7528\u306f\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\n\u3055\u3089\u306b\u3001\u5e73\u621013\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u5834\u5408\u3082\u8003\u3048\u3089\u308c\u3001\u4f8b\u3048\u3070\u3001\u7a0e\u52d9\u4e0a\u3001\u7c3f\u4fa1\u7d14\u8cc7\u7523\u4fa1\u984d\u304c\u25b3200\u767e\u4e07\u5186\u3067\u3042\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u25b3350\u767e\u4e07\u5186\u3067\u3042\u308a\u3001\u5229\u76ca\u7a4d\u7acb\u91d1\u984d\u304c150\u767e\u4e07\u5186\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u304c\u30bc\u30ed\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\u2462\u3000\u640d\u91d1\u7b97\u5165\u984d<\/strong><br \/>\n\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u304c\u3001\u5f53\u8a72\u63aa\u7f6e\u306e\u9069\u7528\u53ca\u3073\u6e05\u7b97\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u306e\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u306e\u898f\u5b9a\u3092\u9069\u7528\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u7528\u5e74\u5ea6\u306e\u6240\u5f97\u3092\u9650\u5ea6\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd559\u2462\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u307e\u305a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u3092\u63a7\u9664\u3057\u3001\u305d\u306e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306b\u6e05\u7b97\u6700\u5f8c\u4e8b\u696d\u5e74\u5ea6\u306e\u4e8b\u696d\u7a0e\u306e\u640d\u91d1\u7b97\u5165\u984d\u3092\u8db3\u3057\u623b\u3057\u305f\u91d1\u984d\u304c\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u66f4\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u3084\u518d\u751f\u624b\u7d9a\u958b\u59cb\u306e\u6c7a\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306b\u3064\u3044\u3066\u3001\u50b5\u52d9\u514d\u9664\u3092\u53d7\u3051\u305f\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\u7b49\u306e\u53d6\u6271\u3044\u304c\u3042\u308b\u304c\u3001\u6e05\u7b97\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u305d\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u304c\u306a\u3044\u305f\u3081\u3001\u50b5\u52d9\u514d\u9664\u76ca\u4ee5\u5916\u306e\u76ca\u91d1\u306e\u984d\u3001\u5177\u4f53\u7684\u306b\u306f\u3001\u8cc7\u7523\u306e\u51e6\u5206\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u8b72\u6e21\u76ca\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6cd5\u6cd559\u2460\u2461\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;\">\n\t\t<h4 style=\"text-align: center;\">\n<div class=\"brdr\"><\/div>\n<p><strong>\u5177\u3000\u4f53\u3000\u4f8b<\/strong><\/p>\n<div class=\"brdr\"><\/div>\n<\/h4>\n<p><strong>\u2160\u3000\u524d\u63d0\u4e8b\u9805<\/strong><\/p>\n<ul>\n<li>\u4e8b\u696d\u5e74\u5ea6\uff08\u9069\u7528\u4e8b\u696d\u5e74\u5ea6\uff09<br \/>\n\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621025\u5e74\uff13\u670831\u65e5<\/li>\n<li>\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u53ca\u3073\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u6240\u5f97<br \/>\n1,000\uff08\u3046\u3061\u50b5\u52d9\u514d\u9664\u76ca400\uff09<\/li>\n<li>\u7e70\u8d8a\u6b20\u640d\u91d1\u984d<br \/>\n300<\/li>\n<li>\u5e73\u621023\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621024\u5e74\uff13\u670831\u65e5\u306e\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u5225\u8868\u4e94\uff08\u4e00\uff09<\/li>\n<\/ul>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-3914 aligncenter\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-2.png\" alt=\"\" width=\"550\" height=\"498\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-2.png 792w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/12\/hasan1-2-300x271.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2161\u3000\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u984d<\/strong><br \/>\n\uff08\u30a2\uff09\u3000\u524d\u4e8b\u696d\u5e74\u5ea6\u4ee5\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u7e70\u308a\u8d8a\u3055\u308c\u305f\u6b20\u640d\u91d1\u984d\u306e\u5408\u8a08\u984d\uff0d\u7e70\u8d8a\u6b20\u640d\u91d1\u984d<br \/>\n\uff1d 1,100\uff0d300<br \/>\n\uff1d 800<\/p>\n<p>\uff08\u30a4\uff09\u3000\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\u53ca\u3073\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u63a7\u9664\u524d\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\uff0d\u7e70\u8d8a\u6b20\u640d\u91d1\u984d<br \/>\n\uff1d 1,000\uff0d300<br \/>\n\uff1d 700<\/p>\n<p>\uff08\u30a6\uff09\u3000\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u306e\u640d\u91d1\u7b97\u5165\u984d<br \/>\n\uff08\u30a2\uff09\u53ca\u3073\uff08\u30a4\uff09\u306e\u3046\u3061\u3001\u5c11\u306a\u3044\u91d1\u984d\u3000\uff1d\u3000700<\/p>\n<p>\u50b5\u52d9\u514d\u9664\u76ca400\u3092\u8d85\u3048\u3066\u3001\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u3002<\/p>\n<p><strong>\u2162\u3000\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d<\/strong><br \/>\n\u8ab2\u7a0e\u6240\u5f97\uff0d\u7e70\u8d8a\u6b20\u640d\u91d1\u984d\uff0d\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d<br \/>\n\uff1d 1,000\uff0d300\uff0d700<br \/>\n\uff1d 0<\/p>\n<\/div>\n<p><strong>\u2463\u3000\u6b8b\u4f59\u8ca1\u7523\u304c\u306a\u3044\u3068\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408<\/strong><br 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href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/12\/12_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a12-3-8<\/a>\uff09\u3002<br \/>\n\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u306b\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u6e05\u7b97\u6cd5\u4eba\u306e\u305d\u306e\u6e05\u7b97\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u6642\u306e\u73fe\u6cc1\u306b\u3088\u308b\u3053\u3068\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/12\/12_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a12-3-7<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6e05\u7b97\u671f\u9593\u304c\uff11\u5e74\u4ee5\u4e0a\u306b\u53ca\u3076\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u7b97\u5165\u3057\u3088\u3046\u3068\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306b\u304a\u3044\u3066\u3001\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u6cc1\u306b\u3042\u308b\u304b\u5426\u304b\u3092\u691c\u8a0e\u3057\u3001\u671f\u9650\u5207\u308c\u6b20\u640d\u91d1\u984d\u306e\u4f7f\u7528\u306e\u53ef\u5426\u3092\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u2026\u2026\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u2026\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd514\u2460\u4e00\u3000\u2026\u3000\u6cd5\u4eba\u7a0e\u6cd514\u6761\uff11\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>2009\u5e7412\u6708\u306b\u65bd\u884c\u3055\u308c\u305f\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u5bfe\u3059\u308b\u91d1\u878d\u306e\u5186\u6ed1\u5316\u3092\u56f3\u308b\u305f\u3081\u306e\u81e8\u6642\u63aa\u7f6e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4e2d\u5c0f\u4f01\u696d\u91d1\u878d\u5186\u6ed1\u5316\u6cd5\uff09\u300d\u304c\u3001\u3044\u3088\u3044\u30882013\u5e74\uff13\u6708\u3092\u3082\u3063\u3066\u671f\u9650\u5207\u308c\u3092\u8fce\u3048\u308b\u3053\u3068\u3068\u306a\u308b\u3002<br \/>\n\u6c7a\u3057\u3066\u597d\u307e\u3057\u3044\u8a71\u3067\u306f\u306a\u3044\u304c\u3001\u6628\u4eca\u306e\u65e5\u672c\u7d4c\u6e08\u306e\u72b6\u6cc1\u7b49\u304b\u3089\u8003\u3048\u3001\u4eca\u5f8c\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u304b\u3089\u4f01\u696d\u5012\u7523\u304c\u76f8\u6b21\u3050\u3088\u3046\u306a\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n\u305d\u306e\u3088\u3046\u306a\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u306f\u6cd5\u4eba\u306e\u7834\u7523\u304c\u5897\u52a0\u3059\u308b\u3068\u3082\u8a00\u308f\u308c\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":[186,177,167,181,290],"tags":[376,339,372,723],"backnumber":[1677],"series":[1112],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 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