{"id":44078,"date":"2014-04-17T17:38:13","date_gmt":"2014-04-17T08:38:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=44078"},"modified":"2014-04-17T17:32:09","modified_gmt":"2014-04-17T08:32:09","slug":"general-rule-report-7","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-7\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u306e\u6539\u6b63\u306b\u4fc2\u308b\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u95a2\u4fc2\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\u306b\u3064\u3044\u3066\uff5e\u7a0e\u52d9\u4ee3\u7406\u4eba\u306e\u307f\u3078\u306e\u4e8b\u524d\u901a\u77e5\u304c\u53ef\u80fd\u306b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u306e\u6539\u6b63\u306b\u4fc2\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u95a2\u4fc2\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u300d\u7b49\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7a0e\u52d9\u4ee3\u7406\u4eba\u306e\u307f\u3078\u306e\u4e8b\u524d\u901a\u77e5\u304c\u53ef\u80fd\u306b\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u53bb\u308b\uff13\u670820\u65e5\u306b\u6210\u7acb\u3057\u3001\u540c31\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/about_mof\/bills\/186diet\/st260204h.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u300a\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u7b49\u300b\u306e\u4e00\u90e8\u304c\u6539\u6b63\u3055\u308c\u305f\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5e73\u621023\u5e7412\u6708\u306e\u6539\u6b63\u56fd\u7a0e\u901a\u5247\u6cd5\u3067\u306f\u3001\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306f\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u4ee3\u7406\u4eba\u306e\u53cc\u65b9\u306b\u5bfe\u3057\u3066\u901a\u77e5\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001<span style=\"color: #b22222;\">\u5e73\u621026\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u4e8b\u524d\u901a\u77e5<\/span>\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #b22222;\">\u300c\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u300d\u306b\u7d0d\u7a0e\u8005\u306e\u540c\u610f\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span>\u306b\u306f\u3001<span style=\"color: #b22222;\">\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u5bfe\u3057\u3066\u3059\u308c\u3070\u8db3\u308a\u308b<\/span>\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u3053\u306e\u6539\u6b63\u306b\u4f34\u3063\u3066\u516c\u8868\u3055\u308c\u305f\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff17\u7ae0\u306e\uff08\u56fd\u7a0e\u306e\u8abf\u67fb\uff09\u95a2\u4fc2\u901a\u9054\u300d\u306e\u6539\u6b63\u70b9\u3001\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u3001\u300c\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\uff08\u7a0e\u7406\u58eb\u5411\u3051\uff09\u300d\u306e\u5185\u5bb9\u3092\u898b\u3066\u304a\u304d\u305f\u3044\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/zeimuchosa\/kaisei\/140407\/index.htm\" target=\"_blank\">\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff17\u7ae0\u306e\uff12\uff08\u56fd\u7a0e\u306e\u8abf\u67fb\uff09\u95a2\u4fc2\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/zeirishi\/kaisei_2\/140401\/index.htm\" target=\"_blank\">\u300c\u7a0e\u7406\u58eb\u6cd5\u7b2c30\u6761\u53ca\u3073\u7b2c33\u6761\u306e\uff12\u306b\u898f\u5b9a\u3059\u308b\u66f8\u9762\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/hokaisei\/tsusokuhou.htm\" target=\"_blank\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7b49\u306e\u6539\u6b63\uff08\u4e8b\u524d\u901a\u77e5\u95a2\u4fc2\uff09\uff5e\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u306e\u6539\u6b63\u70b9<\/strong><\/h4>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u7b2c\uff15\u9805\u3068\u3057\u3066\u3001\u6b21\u306e\u898f\u5b9a\u304c\u633f\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff15\u3000\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u7a0e\u52d9\u4ee3\u7406\u4eba\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u540c\u610f\u304c\u3042\u308b\u5834\u5408\u3068\u3057\u3066\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u5bfe\u3059\u308b\u7b2c\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u308b\u901a\u77e5\u306f\u3001\u5f53\u8a72\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u5bfe\u3057\u3066\u3059\u308c\u3070\u8db3\u308a\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u898f\u5b9a\u306b\u4f34\u3044\u300c\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u300d\u306e\u69d8\u5f0f\u304c\u6539\u3081\u3089\u308c\u3001\u300c\u8abf\u67fb\u306e\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f\u300d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u7a0e\u52d9\u4ee3\u7406\u4eba\u306e\u53cc\u65b9\u306b\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306f\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u3059\u308c\u3070\u8db3\u308a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff12\u7ae0\u306e\uff12\uff08\u56fd\u7a0e\u306e\u8abf\u67fb\uff09\u95a2\u4fc2\u901a\u9054\uff17\uff0d\uff11\u300d\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u5236\u5ea6\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621026\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u4e8b\u524d\u901a\u77e5<\/span>\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306e\u69d8\u5f0f\u5909\u66f4\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/zeirishi\/pdf\/01_260701.pdf\" target=\"_blank\">\u6539\u6b63\u3055\u308c\u305f\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8<\/a>\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u5909\u66f4\u304c\u52a0\u3048\u3089\u308c\u305f\u3002<\/p>\n<p><strong>\u3008\u6539\u6b63\u5f8c\u306e\u300c\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u300d\u3009<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/zeirishi\/pdf\/01_260701.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-44080\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-tsusoku1-1.png\" alt=\"\" width=\"650\" height=\"1027\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-tsusoku1-1.png 1144w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-tsusoku1-1-189x300.png 189w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/04\/sokuho-tsusoku1-1-648x1024.png 648w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u6539\u6b63\u3055\u308c\u305f\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621026\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b<\/span>\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u904e\u5e74\u5206\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4ee3\u7406<\/strong><br \/>\n\u65b0\u305f\u306b\u300c\u904e\u5e74\u5206\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u300d\u306b\u3064\u3044\u3066\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u304c\u8a2d\u3051\u3089\u308c\u3001\u3053\u3053\u306b\u4f9d\u983c\u8005\u304c\u30c1\u30a7\u30c3\u30af\u3092\u9644\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7a0e\u52d9\u4ee3\u7406\u3092\u4f9d\u983c\u3059\u308b\u7a0e\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u904e\u5e74\u5206\u306b\u95a2\u3057\u3066\u3082\u3001\u8abf\u67fb\u306b\u969b\u3057\u3066\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u4e8b\u524d\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f<\/strong><br \/>\n\u4e0a\u8a18\u56fd\u7a0e\u901a\u5247\u6cd579\u6761\u306e\uff19\u7b2c\uff15\u9805\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u540c\u3058\u304f\u3001\u300c\u8abf\u67fb\u306e\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f\u300d\u306b\u3064\u3044\u3066\u3082\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u304c\u8a2d\u3051\u3089\u308c\u3001\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3057\u305f\u4e8b\u9805\uff08\u904e\u5e74\u5206\u3092\u542b\u3080\uff09\u306b\u95a2\u3057\u3066\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u4f9d\u983c\u8005\u3078\u306e\u901a\u77e5\u306f\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u540c\u610f\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u7a0e\u52d9\u4ee3\u7406\u306e\u5bfe\u8c61\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u69d8\u5f0f\u5909\u66f4<\/strong><br \/>\n\u65e7\u69d8\u5f0f\u3067\u306f\u3001\u7a0e\u76ee\u3092\u66f8\u304d\u3053\u3080\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u305f\u304c\u3001\u65b0\u69d8\u5f0f\u3067\u306f\u3001\u4ee5\u4e0b\u306e\uff14\u7a0e\u76ee\u304c\u3042\u3089\u304b\u3058\u3081\u5370\u5237\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u308c\u4ee5\u5916\u306e\u7a0e\u76ee\u306b\u3064\u3044\u3066\u8a18\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\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 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u3000<span style=\"color: #666699;\">\u203b\u7533\u544a\u306b\u4fc2\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u4eba\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u30fb\u5730\u65b9\u6cd5\u4eba\u7a0e\u3092\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\uff08\u8b72\u6e21\u5272\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u542b\u3080\uff09\u3000<span style=\"color: #666699;\">\u203b\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u3082\u306e<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u300c\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\uff08\u7a0e\u7406\u58eb\u5411\u3051\uff09\u300d\u306e\u6539\u6b63\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u306e\u6539\u6b63\u306b\u4f34\u3044\u3001\u8ffd\u52a0\u3055\u308c\u53c8\u306f\u6539\u8a02\u3055\u308c\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h24\/nozeikankyo\/zeirishi.htm\" target=\"_blank\">\u7a0e\u52d9\u8abf\u67fb\u624b\u7d9a\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\uff08\u7a0e\u7406\u58eb\u5411\u3051\uff09<\/a>\u300d\u306e\u4e2d\u304b\u3089\u3001\u6ce8\u610f\u3057\u305f\u3044\u9805\u76ee\u3092\u3044\u304f\u3064\u304b\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3059\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u5e73\u621026\u5e74\uff16\u670830\u65e5\u4ee5\u524d\u306b\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u3008<a href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h24\/nozeikankyo\/zeirishi.htm#a02\" target=\"_blank\">\u554f\uff12<\/a>\u30fb<a href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h24\/nozeikankyo\/zeirishi.htm#a05\" target=\"_blank\">\u554f\uff15<\/a>\u3009<\/strong><br \/>\n\u6539\u8a02\u524d\u306e\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306b\u300c\u4e8b\u524d\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f\u300d\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3042\u308a\u3001\u300c\uff12\u3000\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u300d\u6b04\u306b\u4ee5\u4e0b\u306e\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u306b\u6ce8\u610f\u3059\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>\u4e0a\u8a18\u306e\u4ee3\u7406\u4eba\u306b\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3057\u305f\u4e8b\u9805\uff08\u904e\u5e74\u5206\u306e\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306b\u304a\u3044\u3066\u59d4\u4efb\u3057\u305f\u4e8b\u9805\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u306b\u95a2\u3057\u3066\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u79c1\uff08\u5f53\u6cd5\u4eba\uff09\u3078\u306e\u8abf\u67fb\u306e\u901a\u77e5\u306f\u3001\u5f53\u8a72\u4ee3\u7406\u4eba\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p><strong>\uff08\uff12\uff09\u3000\u76f8\u7d9a\u7a0e\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3008<a href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h24\/nozeikankyo\/zeirishi.htm#a04\" target=\"_blank\">\u554f\uff14<\/a>\u3009<\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u7a0e\u76ee\u3068\u7570\u306a\u308a\u3001\u7fcc\u5e74\u5206\u7b49\u306e\u7533\u544a\u304c\u306a\u3044\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u304b\u3089\u300c\u4e8b\u524d\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f\u300d\u3092\u5f97\u305f\u5834\u5408\u306b\u306f\u3001\u901f\u3084\u304b\u306b\u300c\u540c\u610f\u3092\u8a18\u8f09\u3057\u305f\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u300d\u3092\u518d\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u65b0\u305f\u306b\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3055\u308c\u305f\u5834\u5408\u3008<a href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h24\/nozeikankyo\/zeirishi.htm#a07\" target=\"_blank\">\u554f\uff17<\/a>\u3009<\/strong><br \/>\n\u7d0d\u7a0e\u8005\u304c\u904e\u5e74\u5206\u306b\u95a2\u3057\u3066\u3082\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3057\u3001\u4e8b\u524d\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306e\u300c\u904e\u5e74\u5206\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u300d\u53ca\u3073\u300c\u8abf\u67fb\u306e\u901a\u77e5\u306b\u95a2\u3059\u308b\u540c\u610f\u300d\u306e\u30c1\u30a7\u30c3\u30af\u30dc\u30c3\u30af\u30b9\u306b\u30c1\u30a7\u30c3\u30af\u3092\u9644\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u524d\u4efb\u306e\u7a0e\u52d9\u4ee3\u7406\u4eba\u304c\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u904e\u5e74\u5206\u306e\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306e\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u5e73\u621026\u5e74\uff16\u670830\u65e5\u4ee5\u524d\u306b\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6539\u8a02\u524d\u306e\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306e\u300c\uff12\u3000\u305d\u306e\u4ed6\u306e\u4e8b\u9805\u300d\u6b04\u306b\u4ee5\u4e0b\u306e\u8a18\u8f09\u3092\u884c\u3046\u3053\u3068\u306b\u6ce8\u610f\u3059\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>\u4e0a\u8a18\u306e\u7a0e\u76ee\u306b\u95a2\u3057\u3066\u8abf\u67fb\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u5e74\u5206\u7b49\u3088\u308a\u524d\u306e\u5e74\u5206\u7b49\u306b\u3064\u3044\u3066\u3082\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u8a18\u306e\u4ee3\u7406\u4eba\u306b\u7a0e\u52d9\u4ee3\u7406\u3092\u59d4\u4efb\u3057\u305f\u4e8b\u9805\uff08\u904e\u5e74\u5206\u306e\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306b\u304a\u3044\u3066\u59d4\u4efb\u3057\u305f\u4e8b\u9805\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u306b\u95a2\u3057\u3066\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u79c1\uff08\u5f53\u6cd5\u4eba\uff09\u3078\u306e\u8abf\u67fb\u306e\u901a\u77e5\u306f\u3001\u5f53\u8a72\u4ee3\u7406\u4eba\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u540c\u610f\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u53bb\u308b\uff13\u670820\u65e5\u306b\u6210\u7acb\u3057\u3001\u540c31\u65e5\u306b\u516c\u5e03\u3055\u308c\u305f\u300c\u6240\u5f97\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u300d\u306b\u304a\u3044\u3066\u3001\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c74\u6761\u306e\uff19\u300a\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u5bfe\u3059\u308b\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u7b49\u300b\u306e\u4e00\u90e8\u304c\u6539\u6b63\u3055\u308c\u305f\u3002<br 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