{"id":59170,"date":"2014-12-18T14:08:51","date_gmt":"2014-12-18T05:08:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=59170"},"modified":"2015-02-25T20:16:21","modified_gmt":"2015-02-25T11:16:21","slug":"tax-report-14","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-14\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30d1\u30d6\u30b3\u30e1\u3092\u53d7\u3051\u3001\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u304c\u516c\u8868\uff5e\u300c\u4e8b\u696d\u8005\u7de8\u300d\u30fb\u300c\u91d1\u878d\u696d\u52d9\u7de8\u300d\u306b\u5206\u3051\u53d6\u6271\u3044\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3002\u300e\uff31\uff06\uff21\u300f\u3082\u516c\u8868\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u300c<a title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/files\/pdf\/261211guideline2.pdf\" target=\"_blank\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\uff08\u672c\u6587\u53ca\u3073\uff08\u5225\u6dfb\uff09\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306b\u95a2\u3059\u308b\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\uff09<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u300c<a title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/legal\/policy\/\" target=\"_blank\">\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u7279\u96c6\u30da\u30fc\u30b8<\/a>\u300d<\/p>\n<\/div><\/div>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/files\/pdf\/141211kinyu-guideline.pdf\" target=\"_blank\">\u91d1\u878d\u696d\u52d9\u306b\u304a\u3051\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306e\u4e3b\u306a\u5185\u5bb9\u4e26\u3073\u306b\u5177\u4f53\u4f8b<\/strong><\/h4>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u304c\u898f\u5b9a\u3059\u308b\u4e3b\u306a\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u306e\u30ad\u30fc\u30ef\u30fc\u30c9\u306f<strong>\u300c\u4fdd\u8b77\u63aa\u7f6e\u300d<\/strong>\u3067\u3042\u308b\u3002<br \/>\n\u4fdd\u8b77\u63aa\u7f6e\u3068\u306f\u3001\u8981\u3059\u308b\u306b\u3001\u500b\u4eba\u60c5\u5831\u3092\u53b3\u683c\u304b\u3064\u5b8c\u5168\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u65b9\u6cd5\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u306b\u304a\u3044\u3066\u3082\u4fdd\u8b77\u63aa\u7f6e\u306f\u898f\u5b9a\u3055\u308c\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u306e\u5bfe\u8c61\u306f\u500b\u4eba\u60c5\u5831\u306e\u53d6\u6271\u3044\u4ef6\u6570\u304c\u76f8\u5f53\u6570\u4ee5\u4e0a\u306e\u4e8b\u696d\u8005\u306e\u307f\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u5168\u4e8b\u696d\u8005\u304c\u5bfe\u8c61\u3068\u306a\u308b\u756a\u53f7\u6cd5\u306b\u304a\u3044\u3066\u3082\u540c\u69d8\u306b\u3001\u307e\u305f\u300c\u500b\u4eba\u756a\u53f7\u300d\u3068\u3044\u3046\u6975\u3081\u3066\u6a5f\u5bc6\u6027\u306e\u9ad8\u3044\u500b\u4eba\u60c5\u5831\u3092\u305d\u306e\u5185\u5bb9\u306b\u542b\u3080\u3053\u3068\u304b\u3089\u3001\u3088\u308a\u9ad8\u3044\u6c34\u6e96\u306e\u4fdd\u8b77\u63aa\u7f6e\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u4e8b\u696d\u8005\u304c\u63a1\u308b\u3079\u304d\u4fdd\u8b77\u63aa\u7f6e\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u7b49\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u4fdd\u8b77\u63aa\u7f6e\u306e\u5185\u5bb9\u3068\u3057\u3066\u306f\u3001\u5927\u5225\u3059\u308b\u3068\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u5229\u7528\u5236\u9650<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u7b49<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u63d0\u4f9b\u5236\u9650\u7b49<\/p>\n<\/div>\n<p>\u306e\uff13\u3064\u3067\u3042\u308b\u3002<\/p>\n<p>\u7c21\u5358\u306b\u3044\u3048\u3070\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306f\u9650\u3089\u308c\u305f\u76ee\u7684\u306e\u7bc4\u56f2\u5185\u3067\u3057\u304b\u5229\u7528\u3067\u304d\u305a\u5229\u7528\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u3092\u53d6\u6271\u3046\u5f93\u696d\u54e1\u3084\u5916\u90e8\u306e\u59d4\u8a17\u5148\u3082\u542b\u3081\u3066\u5fc5\u8981\u306a\u76e3\u7763\u3092\u884c\u3046\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\u5fc5\u8981\u306a\u7bc4\u56f2\u3067\u3057\u304b\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u3092\u6c42\u3081\u3066\u306f\u306a\u3089\u305a\u3001\u307e\u305f\u3001\u4e0d\u8981\u306b\u63d0\u4f9b\u3057\u305f\u308a\u3001\u53ce\u96c6\u3057\u305f\u308a\u3001\u4fdd\u7ba1\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p>\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306e\u4e8b\u696d\u8005\u306e\u6307\u91dd\u3068\u306a\u308b\u3082\u306e\u304c\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u3042\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u7b2c\uff14\u7ae0\u306b\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u8005\u306f\u793e\u54e1\u306e\u7ba1\u7406\u306e\u305f\u3081\u306b\u3001\u3068\u3057\u3066\u3001\u500b\u4eba\u756a\u53f7\u3092\u793e\u54e1\u756a\u53f7\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u3053\u3068\u306a\u3069\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u5229\u7528\u5236\u9650\u3092\u7406\u89e3\u3059\u308b\u3046\u3048\u3067\u305d\u3082\u305d\u3082\u500b\u4eba\u756a\u53f7\u306e\u5229\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\u76ee\u7684\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u4e8b\u4f8b\u3092\u4ea4\u3048\u3066\u6bd4\u8f03\u7684\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<span style=\"color: #4682b4;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u8005\u304c\u63a1\u308b\u3079\u304d\u5fc5\u8981\u306a\u76e3\u7763\u306e\u5185\u5bb9\u3068\u3057\u3066\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306e\u4e00\u90e8\u3092\u5916\u90e8\u306b\u59d4\u8a17\u3059\u308b\u5834\u5408\u306b\u5951\u7d04\u5185\u5bb9\u3068\u3057\u3066\u76db\u308a\u8fbc\u3080\u3079\u304d\u5185\u5bb9\u304c\u5177\u4f53\u7684\u306b\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001<span style=\"color: #008000;\">\u2462<\/span>\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306b\u3001\u500b\u4eba\u756a\u53f7\u306e\u63d0\u4f9b\u30fb\u53ce\u96c6\u30fb\u4fdd\u7ba1\u7b49\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3001\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u5ec3\u68c4\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\uff08\u5225\u6dfb\uff09\u8cc7\u6599\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306b\u95a2\u3059\u308b\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\uff08\u4e8b\u696d\u8005\u7de8\uff09\u300d\u306b\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5185\u95a3\u5e9c\u304b\u3089\u306f\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002\u4f75\u305b\u3066\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u300c<a title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/files\/pdf\/261211guideline2.pdf\" target=\"_blank\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\u300d\u53ca\u3073\u300c\uff08\u5225\u518a\uff09\u91d1\u878d\u696d\u52d9\u306b\u304a\u3051\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\u3000\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u25c6\u300c<a title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/legal\/policy\/\" target=\"_blank\">\u300c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u7279\u96c6\u30da\u30fc\u30b8<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u4e2d\u306b\u306f\u300c\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3042\u308b\u3044\u306f\u300c\u3057\u3066\u306f\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3046\u8a18\u8f09\u304c\u591a\u304f\u307f\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3001\u3053\u308c\u3089\u306e\u8a18\u8f09\u306e\u3042\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u9075\u5b88\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u6cd5\u4ee4\u9055\u53cd\u3068\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3046\u308b\u3002<\/p>\n<p>\u3054\u5468\u77e5\u306e\u3068\u304a\u308a\u3001\u756a\u53f7\u6cd5\u306f\u3001\u305d\u306e\u9055\u53cd\u306b\u3064\u3044\u3066\u4e00\u822c\u6cd5\u3067\u3042\u308b\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u7b49\u3088\u308a\u3082\u91cd\u3044\u7f70\u5247\uff08\u5211\u4e8b\u7f70\u3092\u542b\u3080\uff09\u3092\u8a2d\u3051\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u907a\u6f0f\u306a\u304d\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u306e\u4e00\u90e8\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u3001\u3042\u308b\u3044\u306f\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u304a\u3044\u3066\u306f\u3001\u81ea\u793e\u306e\u4f53\u5236\u304c\u672c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u3067\u898f\u5b9a\u3055\u308c\u308b\u6c34\u6e96\u4ee5\u4e0a\u306e\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u696d\u52d9\u306e\u5b9f\u65bd\uff08\u3042\u308b\u3044\u306f\u696d\u52d9\u306e\u53d7\u6ce8\uff09\u306e\u524d\u63d0\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u8a72\u4e8b\u52d9\u306b\u5f93\u4e8b\u3059\u308b\u5f93\u696d\u54e1\u3084\u8077\u54e1\u7b49\u306e\u6559\u80b2\u7814\u4fee\u3082\u542b\u3081\u3001\u793e\u5185\u4f53\u5236\u306e\u6574\u5099\u3068\u5145\u5b9f\u306b\u52aa\u3081\u3089\u308c\u305f\u3044\u3002<\/p>\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    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