{"id":48367,"date":"2014-07-24T10:20:55","date_gmt":"2014-07-24T01:20:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=48367"},"modified":"2025-09-24T11:09:39","modified_gmt":"2025-09-24T02:09:39","slug":"corporation-article-192","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-192\/","title":{"rendered":"\u5c71\u672c\u5b88\u4e4b\u306e\u6cd5\u4eba\u7a0e\u201c\u4e00\u5200\u4e21\u65ad\u201d\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u306e\u7f6a\u4f5c\u308a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u5c71\u672c\u5b88\u4e4b\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u00a0<span style=\"color: #426579;\">\u201c\u4e00\u5200\u4e21\u65ad\u201d<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u306e\u7f6a\u4f5c\u308a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5c71\u672c\u3000\u5b88\u4e4b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#426579;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3014\u4e8b\u4f8b\u306e\u5185\u5bb9\u3015<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#426579;\"><\/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><strong>\uff08\u4e8b\u4f8b\u3068\u8ab2\u7a0e\u5e81\u306e\u51e6\u5206\uff09<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\uff21\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u7532\u306f\uff38\u4e8b\u696d\u5e74\u5ea6\uff08\uff38\u671f\uff09\u3067\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u8f9e\u4efb\u3057\u3001\u975e\u5e38\u52e4\u53d6\u7de0\u5f79\u3068\u306a\u3063\u305f\uff08\u4ee5\u4e0b\u300c\u5206\u638c\u5909\u66f4\u300d\u3068\u3044\u3046\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u3053\u306e\u969b\u3001\u7532\u306e\u53d6\u7de0\u5f79\u5831\u916c\u306f\u6708\u984d870,000\u5186\u304b\u3089400,000\u5186\u306b\u6e1b\u984d\u306b\u306a\u3063\u305f\u3002<\/span><\/p>\n<p>\uff21\u793e\u306e\u53d6\u7de0\u5f79\u4f1a\uff08\uff38\u671f\u672b\u958b\u50ac\uff09\u3067\u306f\u3001\u300c\u7532\u6c0f\u306e\u9000\u8077\u6170\u52b4\u91d1\u306f250,000,000\u5186\u3068\u3057\u3001\uff38\u671f\u672b\u306b75,000,000\u5186\u3001\u6b8b\u984d\u306f\uff13\u5e74\u4ee5\u5185\u306b\u652f\u6255\u3046\u300d\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u306e\u306f\uff38\u4e8b\u696d\u5e74\u5ea675,000,000\u5186\u3001\uff38\uff0b\uff11\u4e8b\u696d\u5e74\u5ea6\u306f125,000,000\u5186\u3067\u6b8b\u984d\u306e50,000,000\u5186\u306f\u307e\u3060\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u539f\u51e6\u5206\u5e81\u306f\uff38\u4e8b\u696d\u5e74\u5ea6\u306e75,000,000\u5186\u306f\u7532\u306b\u5bfe\u3059\u308b\u9000\u8077\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u305f\u304c\u3001\uff38\uff0b\uff11\u4e8b\u696d\u5e74\u5ea6\u306b\u652f\u6255\u3063\u305f125,000,000\u5186\u53ca\u3073\u672a\u6255\u520650,000,000\u5186\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3057\u3066\u66f4\u6b63\u3057\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/yamamoto-hojin1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-48370\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/yamamoto-hojin1-1.png\" alt=\"\" width=\"550\" height=\"127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/yamamoto-hojin1-1.png 1104w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/yamamoto-hojin1-1-300x69.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/yamamoto-hojin1-1-1024x236.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kfs.go.jp\/service\/JP\/86\/18\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621024\u5e74\uff13\u670827\u65e5\u88c1\u6c7a<\/a>\u3088\u308a\uff09<\/span><\/p>\n<\/div>\n<p>\u7d0d\u7a0e\u8005\u306f\u3053\u308c\u3092\u4e0d\u670d\u3068\u3057\u3066\u5be9\u67fb\u8acb\u6c42\u3057\u305f\u3002\u300c\u9000\u8077\u7d66\u4e0e\u306f\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff12\uff0d32\u306b\u5f93\u3063\u3066\u640d\u91d1\u7b97\u5165\u3057\u305f\u300d\u3068\u3044\u3046\u4e3b\u5f35\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u539f\u51e6\u5206\u5e81\u306f\u6b21\u306e\u3088\u3046\u306b\u4e3b\u5f35\u3057\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><strong>\u3000<\/strong>\uff21\u793e\u306e\u4e3b\u5f35\u3059\u308b\u57fa\u672c\u901a\u9054\uff08\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff12\uff0d32\uff09\u306f\u3001\u6063\u610f\u7684\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u5f0a\u5bb3\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u305f\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u9000\u8077\u7d66\u4e0e\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u6cd5\u4eba\u304c\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u9650\u308a\u9069\u7528\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u5206\u638c\u5909\u66f4\u7b49\u306e\u6642\u306b\u5f53\u8a72\u652f\u7d66\u304c\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u771f\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u4f8b\u5916\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u672c\u4ef6\u306e\u3088\u3046\u306b\u3001\u9000\u8077\u6170\u52b4\u91d1\u306e\u6b8b\u984d\u306b\u3064\u3044\u3066\u306f\u652f\u6255\u6642\u671f\u3084\u305d\u306e\u652f\u6255\u984d\u3092\u5177\u4f53\u7684\u306b\u5b9a\u3081\u305a\u6f20\u7136\u3068\uff13\u5e74\u4ee5\u5185\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u8acb\u6c42\u4eba\u306e\u6c7a\u7b97\u306e\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u652f\u6255\u304c\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3046\u304b\u304c\u3048\u308b\u3053\u3068\u304b\u3089\u3059\u308b\u3068\u3001\u672c\u4ef6\u91d1\u54e1\u3092\u305d\u306e\u652f\u6255\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u305f\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u4eba\u306b\u3088\u308b\u6063\u610f\u7684\u306a\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u308b\u7d50\u679c\u3068\u306a\u308a\u3001\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u3042\u308b\u3068\u3044\u308f\u3056\u308b\u3092\u5f97\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u7d50\u5c40\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u3067\u306f\u3001<\/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>\u3000<\/strong>\u9000\u8077\u306b\u3088\u3089\u306a\u3044\u5f79\u54e1\u9000\u8077\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165\u3092\u4f8b\u5916\u7684\u306b\u8a8d\u3081\u308b\u672c\u4ef6\u901a\u9054\u306f\u3001\u6063\u610f\u7684\u306a\u640d\u91d1\u7b97\u5165\u306a\u3069\u306e\u5f0a\u5bb3\u3092\u9632\u6b62\u3059\u308b\u5fc5\u8981\u6027\u306b\u9451\u307f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6cd5\u4eba\u304c\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u306b\u9650\u308a\u9069\u7528\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u3066\u3001\u5f53\u8a72\u5206\u638c\u5909\u66f4\u7b49\u306e\u6642\u306b\u5f53\u8a72\u652f\u7d66\u304c\u3055\u308c\u306a\u304b\u3063\u305f\u3053\u3068\u304c\u771f\u306b\u5408\u7406\u7684\u306a\u7406\u7531\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u4f8b\u5916\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u3068\u3057\u3066\u56fd\u5074\u4e3b\u5f35\u306b\u8ecd\u914d\u3092\u6319\u3052\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#426579;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3014\u691c\u3000\u8a0e\u3015<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#426579;\"><\/div>\n<h4><strong><span style=\"color: #426579;\">\uff08\u640d\u91d1\u7b97\u5165\u6642\u671f\uff09<\/span><\/strong><\/h4>\n<p>\u9000\u8077\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u306f\u6b21\u306e\u3088\u3046\u306b\uff12\u3064\u306e\u6642\u671f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_02_07.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d28<\/a>\uff09\u304c\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u682a\u4e3b\u7dcf\u4f1a\u7b49\u3067\u5177\u4f53\u7684\u306b\u652f\u7d66\u3059\u3079\u304d\u984d\u304c\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u652f\u7d66\u984d\u3092\u652f\u7d66\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u7d4c\u7406\u3059\u308b<\/p>\n<\/div>\n<p>\u5546\u4e8b\u6cd5\u306e\u8003\u3048\u65b9\u304b\u3089\u3059\u308c\u3070\u3001\u5f79\u54e1\u9000\u8077\u91d1\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u5c02\u6c7a\u4e8b\u9805\u3067\u3042\u308b\u4ee5\u4e0a\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306e\u51e6\u7406\u304c\u539f\u5247\u3068\u306a\u308a\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u306f\u3042\u304f\u307e\u3067\u7279\u4f8b\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306e\u307f\u3068\u3059\u308b\u3068\u4e8b\u5b9f\u4e0a\u9000\u8077\u7d66\u4e0e\u3092\u652f\u7d66\u3057\u3066\u3082\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3068\u6b21\u306e\u3088\u3046\u306a\u4e0d\u90fd\u5408\u304c\u751f\u305a\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u652f\u7d66\u984d\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u652f\u7d66\u984d\u306b\u6240\u5f97\u7a0e\u3084\u76f8\u7d9a\u7a0e\u3092\u8ab2\u3057\u306a\u304c\u3089\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u304c\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3067\u6cd5\u4eba\u7a0e\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u306e\u306f\u8aac\u660e\u306b\u82e6\u3057\u3080\u306e\u3067\u3001\u640d\u91d1\u7b97\u5165\u6642\u671f\u306b\u3064\u3044\u3066\uff12\u3064\u306e\u9078\u629e\u80a2\u3092\u7f6e\u3044\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u9000\u8077\u5f8c\u3044\u3064\u307e\u3067\u306b\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u304b\u554f\u984c\u3068\u306a\u308b\u304c\u3001\u8ab2\u7a0e\u5e81\u306e\u89e3\u8aac\u66f8\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u66f8\u304b\u308c\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><strong>\u3000<\/strong>\u3082\u3057\u3001\u7a0e\u52d9\u4e0a\u3053\u308c\u3092\u8a8d\u3081\u308b\u3068\u3001\u5229\u76ca\u8abf\u6574\u3092\u76ee\u7684\u3068\u3057\u3066\u5f79\u54e1\u9000\u8077\u7d66\u4e0e\u306e\u640d\u91d1\u7b97\u5165\u6642\u671f\u3092\u6063\u610f\u7684\u306b\u6c7a\u5b9a\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u3001\u8ab2\u7a0e\u4e0a\u306e\u5f0a\u5bb3\u304c\u751f\u305a\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>\u3000<\/strong>\u305d\u308c\u3067\u306f\u3001\u3044\u3064\u307e\u3067\u306b\u682a\u4e3b\u7dcf\u4f1a\u306e\u652f\u7d66\u6c7a\u8b70\u3092\u884c\u3048\u3070\u7a0e\u52d9\u4e0a\u9000\u8077\u7d66\u4e0e\u3092\u652f\u7d66\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u9000\u8077\u624b\u5f53\u91d1\u306b\u3064\u3044\u3066\u300e\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\uff13\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u300f\uff08\u76f8\u6cd5\uff13\u2460\u4e8c\uff09\u307e\u3067\u8a72\u5f53\u3059\u308b\u65e8\u898f\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3082\u4e00\u5fdc\u306e\u76ee\u5b89\u3068\u306a\u308d\u3046\u304b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u300e\u6cd5\u4eba\u7a0e\u5b9f\u4f8b\u96c6\u6210\u300f\u6771\u4eac\u56fd\u7a0e\u5c40\u8abf\u67fb\u5be9\u7406\u8ab2\u3001\u540c\u8ab2\u9577\u76e3\u4fee308\u9801\u3001\u7a0e\u52d9\u7814\u7a76\u4f1a\u520a\uff09<\/span><\/p>\n<p>\u3053\u306e\u56de\u7b54\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff13\u6761\u7b2c\uff11\u9805\u7b2c\uff12\u53f7\u306e\u898f\u5b9a\u3092\u63f4\u7528\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u7d76\u5bfe\u7684\u57fa\u6e96\u3067\u306f\u306a\u304f\u3001\u4e00\u5fdc\u306e\u76ee\u5b89\u3068\u3057\u305f\u3082\u306e\u306b\u904e\u304e\u306a\u3044\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-bottom: 3px;\"><strong>\uff08\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u5834\u5408\uff09<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff13\u6761\u3000\u7701\u3000\u7565<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e00\u3000\u7701\u3000\u7565<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u4e8c\u3000\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u76f8\u7d9a\u4eba\u305d\u306e\u4ed6\u306e\u8005\u304c\u5f53\u8a72\u88ab\u76f8\u7d9a\u4eba\u306b\u652f\u7d66\u3055\u308c\u308b\u3079\u304d\u3067\u3042\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u3001\u529f\u52b4\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u7d66\u4e0e\uff08\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u7d66\u4ed8\u3092\u542b\u3080\u3002\uff09\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\uff13\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u3082\u306e\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u8005\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u7d66\u4e0e<\/p>\n<p style=\"text-align: center;\">\u30fb\u30fb\u30fb\uff08\u4ee5\u4e0b\u7701\u7565\uff09\u30fb\u30fb\u30fb<\/p>\n<\/div>\n<p>\u3080\u3057\u308d\u3001\u652f\u7d66\u6c7a\u8b70\u306e\u9045\u5ef6\u304c\u300c\u5229\u76ca\u64cd\u4f5c\u306e\u5177\u3068\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u300d\u300c\u8ab2\u7a0e\u4e0a\u5f0a\u5bb3\u304c\u306a\u3044\u304b\u300d\u3068\u3068\u3082\u306b\u3001\u6c7a\u8b70\u9045\u5ef6\u304c\u7a0e\u8ca0\u62c5\u3092\u6709\u5229\u306b\u5c0e\u304f\u3053\u3068\u4ee5\u5916\u306b\u5408\u7406\u7684\u7406\u7531\u304c\u306a\u3044\u306e\u304b\u5426\u304b\u3068\u3044\u3063\u305f\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3059\u308b\u3079\u304d\u4e8b\u67c4\u306a\u306e\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><span style=\"color: #426579;\"><strong>\uff08\u5206\u638c\u5909\u66f4\u306e\u5834\u5408\u306e\u652f\u7d66\u9045\u5ef6\uff09<\/strong><\/span><\/h4>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_02_07.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff12\uff0d32<\/a>\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u3092\u7f6e\u3044\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-bottom: 3px;\">\u3000\u6cd5\u4eba\u304c\u5f79\u54e1\u306e\u5206\u638c\u5909\u66f4\u53c8\u306f\u6539\u9078\u306b\u3088\u308b\u518d\u4efb\u7b49\u306b\u969b\u3057\u305d\u306e\u5f79\u54e1\u306b\u5bfe\u3057\u9000\u8077\u7d66\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3057\u305f\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u652f\u7d66\u304c\u3001\u4f8b\u3048\u3070\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u306a\u3069\u3001\u305d\u306e\u5206\u638c\u5909\u66f4\u7b49\u306b\u3088\u308a\u305d\u306e\u5f79\u54e1\u3068\u3057\u3066\u306e\u5730\u4f4d\u53c8\u306f\u8077\u52d9\u306e\u5185\u5bb9\u304c\u6fc0\u5909\u3057\u3001\u5b9f\u8cea\u7684\u306b\u9000\u8077\u3057\u305f\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u9000\u8077\u7d66\u4e0e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u5e38\u52e4\u5f79\u54e1\u304c\u975e\u5e38\u52e4\u5f79\u54e1\uff08\u5e38\u6642\u52e4\u52d9\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u4ee3\u8868\u6a29\u3092\u6709\u3059\u308b\u8005\u53ca\u3073\u4ee3\u8868\u6a29\u306f\u6709\u3057\u306a\u3044\u304c\u5b9f\u8cea\u7684\u306b\u305d\u306e\u6cd5\u4eba\u306e\u7d4c\u55b6\u4e0a\u4e3b\u8981\u306a\u5730\u4f4d\u3092\u5360\u3081\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u3092\u9664\u304f\u3002\uff09\u306b\u306a\u3063\u305f\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u53d6\u7de0\u5f79\u304c\u76e3\u67fb\u5f79\uff08\u76e3\u67fb\u5f79\u3067\u3042\u308a\u306a\u304c\u3089\u5b9f\u8cea\u7684\u306b\u305d\u306e\u6cd5\u4eba\u306e\u7d4c\u55b6\u4e0a\u4e3b\u8981\u306a\u5730\u4f4d\u3092\u5360\u3081\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u53ca\u3073\u305d\u306e\u6cd5\u4eba\u306e\u682a\u4e3b\u7b49\u3067\u4ee4\u7b2c71\u6761\u7b2c\uff11\u9805\u7b2c\uff15\u53f7\u300a\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u3068\u3055\u308c\u306a\u3044\u5f79\u54e1\u300b\u306b\u63b2\u3052\u308b\u8981\u4ef6\u306e\u3059\u3079\u3066\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u8005\u3092\u9664\u304f\u3002\uff09\u306b\u306a\u3063\u305f\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; 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line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u4e00\u822c\u306e\u5834\u5408\uff08\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d28\uff09 <span style=\"color: #800080;\">\u21d2<\/span> \uff13\u5e74\u4ee5\u5185<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u7279\u6b8a\u306a\u5834\u5408\uff08\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d32\uff09 <span style=\"color: #800080;\">\u21d2<\/span> \u539f\u5247\u3068\u3057\u3066\u652f\u7d66\u6642\u307e\u3067<\/p>\n<\/div>\n<p>\u4e8b\u4f8b\u3067\u306f\u3001<span style=\"color: #800080;\">\u2461<\/span>\u3092\u9069\u7528\u3057\u305f\u306e\u3067\u3001\u9000\u8077\u6642\u306b\u652f\u7d66\u3057\u305f\u3082\u306e\u3060\u3051\u3092\u9000\u8077\u7d66\u4e0e\u3068\u3057\u3001\u7fcc\u671f\u652f\u7d66\u5206\u3084\u672a\u6255\u5206\u306f\u300c\u9000\u8077\u7d66\u4e0e\u3068\u306f\u8a8d\u3081\u306a\u3044\u300d\u3068\u3057\u305f\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u300c\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d32\u306e\u9069\u7528\u306f\u8a8d\u3081\u306a\u3044\u300d\u3068\u3057\u305f\u306e\u306f\u300c\u9000\u8077\u7d66\u4e0e\u3068\u306f\u8a8d\u3081\u306a\u3044\u300d\u3068\u3057\u305f\u306e\u3067\u3042\u3063\u3066\u300c\u640d\u91d1\u4e0d\u7b97\u5165\u300d\u3068\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u672c\u4e8b\u4f8b\u306e\u57fa\u3068\u306a\u3063\u305f<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kfs.go.jp\/service\/JP\/86\/18\/index.html\" target=\"_blank\" rel=\"noopener\">\u5e73\u621024\u5e74\uff13\u670827\u65e5\u88c1\u6c7a<\/a>\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u5224\u65ad\u3057\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:#556B2F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2460<\/span>\u3000\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff19\uff0d\uff12\uff0d32\u3067\u306f\u3001\u672c\u4ef6\u901a\u9054\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u305d\u306e\u8da3\u65e8\u53ca\u3073\u5f0a\u5bb3\u9632\u6b62\u306e\u5fc5\u8981\u6027\u304b\u3089\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u50b5\u52d9\u306e\u78ba\u5b9a\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u5b9f\u969b\u306b\u91d1\u92ad\u7b49\u306e\u652f\u7d66\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3068\u3053\u308d\u3001\u8cc7\u91d1\u7e70\u308a\u7b49\u306e\u7406\u7531\u306b\u3088\u308b\u4e00\u6642\u7684\u306a\u672a\u6255\u91d1\u7b49\u3078\u306e\u8a08\u4e0a\u307e\u3067\u3082\u672c\u4ef6\u901a\u9054\u306e\u9069\u7528\u304c\u6392\u9664\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u304c\u3001\u672a\u6255\u3044\u306e\u671f\u9593\u304c\u9577\u671f\u306b\u308f\u305f\u3063\u305f\u308a\u3001\u9577\u671f\u9593\u306e\u5206\u5272\u6255\u3044\u3068\u306a\u3063\u3066\u3044\u305f\u308a\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #556b2f;\">\u2461<\/span>\u3000\uff38\uff0b\uff11\u671f\u306b\u652f\u6255\u3063\u305f125,000,000\u5186\u306f\u9000\u8077\u7d66\u4e0e\u3068\u3055\u308c\u306a\u3044\u3057\u3001\u6cd5\u7b2c34\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u304b\u3089\u7b2c\uff13\u53f7\uff08\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3001\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\uff09\u306b\u8a72\u5f53\u3057\u306a\u3044\u304b\u3089\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<p>\u8ab2\u7a0e\u8981\u4ef6\u6cd5\u5b9a\u4e3b\u7fa9\u304b\u3089\u3059\u308c\u3070\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u898f\u5b9a\u306f\u5fc5\u305a\u6cd5\u5f8b\u306b\u5b9a\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d32\u306e\u9069\u7528\u3092\u8a8d\u3081\u306a\u3044\u3068\u3059\u308b\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u300c\u9000\u8077\u7d66\u4e0e\u3068\u306f\u3057\u306a\u3044\u300d\u3068\u3059\u308b\u3060\u3051\u3067\u3042\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u5f79\u54e1\u7d66\u4e0e\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u3092\u898f\u5b9a\u3057\u305f\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u306f\u3001\u305d\u306e\u7b2c\uff11\u9805\u306b\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u308b\uff08\u30a2\u30f3\u30c0\u30fc\u30e9\u30a4\u30f3\u7b46\u8005\uff09\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;\">\u7b2c34\u6761\u3000\u5185\u56fd\u6cd5\u4eba\u304c\u305d\u306e\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u7d66\u4e0e\uff08<span style=\"text-decoration: underline;\">\u9000\u8077\u7d66\u4e0e\u53ca\u3073\u7b2c54\u6761\u7b2c\uff11\u9805<\/span>\uff08\u65b0\u682a\u4e88\u7d04\u6a29\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cbb\u7528\u306e\u5e30\u5c5e\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u4f8b\u7b49\uff09<span style=\"text-decoration: underline;\">\u306b\u898f\u5b9a\u3059\u308b\u5f79\u54e1\u306b\u5bfe\u3057\u3066\u652f\u7d66\u3059\u308b\u5f53\u8a72\u8077\u52d9\u306b\u5bfe\u3059\u308b\u3082\u306e\u4e26\u3073\u306b\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308b\u3082\u306e\u3092\u9664\u304f\u3002<\/span>\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306e\u3046\u3061\u6b21\u306b\u63b2\u3052\u308b\u7d66\u4e0e\u306e\u3044\u305a\u308c\u304b\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306e\u984d\u306f\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u306a\u3044\u3002<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\uff08\u4ee5\u4e0b\u7565\uff09<\/p>\n<\/div>\n<p>\u3064\u307e\u308a\u3001\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d\u300c\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u300d\u300c\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u300d\u4ee5\u5916\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u306f\u3001\u2460\u9000\u8077\u7d66\u4e0e\u2461\u65b0\u682a\u4e88\u7d04\u6a29\u306b\u3088\u308b\u3082\u306e\u2462\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u306e\u4f7f\u7528\u4eba\u5206\u7d66\u4e0e\u306f\u9664\u304b\u308c\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u9006\u306b\u3044\u3048\u3070\u3001\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d32\u306e\u9069\u7528\u304c\u5426\u8a8d\u3055\u308c\u308c\u3070\u3001\u539f\u5247\u898f\u5b9a\uff08\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3001\u5229\u76ca\u9023\u52d5\u7d66\u4e0e\u4ee5\u5916\u306f\u640d\u91d1\u4e0d\u7b97\u5165\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u6cd5\u4eba\u304c\u9000\u8077\u7d66\u4e0e\u3068\u8a8d\u5b9a\u3057\u3066\u652f\u7d66\u3057\u305f\u7d66\u4e0e\u306f\u3001\u305d\u306e\u652f\u7d66\u5b9f\u614b\u304b\u3089\u307f\u3066\u300c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u300d\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u30da\u30c6\u30f3\u306e\u3088\u3046\u306a\u6cd5\u89e3\u91c8\u8ad6\u7406\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#426579;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3014\u672c\u7a3f\u306e\u307e\u3068\u3081\u3015<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:9px;border-color:#426579;\"><\/div>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u7b2c34\u6761\u3067\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3057\u3066\u3044\u308b\u306e\u306f\u3001\u6b21\u306e\uff13\u3064\u306e\u5834\u5408\u3060\u3051\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; 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