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\/>\n\u3053\u306e\u3088\u3046\u306a\u7d4c\u7def\u3092\u8003\u3048\u308c\u3070\u300175\uff05\u306e\u5f93\u696d\u8005\u306e\u5f15\u7d99\u304e\u3067\u3042\u3063\u3066\u3082\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u5224\u65ad\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u3088\u3046\u3057\u300190\uff05\u306e\u5f93\u696d\u8005\u306e\u5f15\u7d99\u304e\u3067\u3042\u3063\u3066\u3082\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002\u3068\u308a\u308f\u3051\u79df\u7a0e\u56de\u907f\u884c\u70ba\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u304a\u304a\u3080\u306d100\u5206\u306e80\u300d\u3068\u3044\u3046\u6587\u8a00\u3092\u7e2e\u5c0f\u89e3\u91c8\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5426\u8a8d\u3055\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001\u7d0d\u7a0e\u8005\u306b\u6709\u5229\u306a\u3088\u3046\u306b\u300c\u304a\u304a\u3080\u306d\u300d\u3068\u3044\u3046\u6587\u8a00\u3092\u3069\u3053\u307e\u3067\u62e1\u5927\u89e3\u91c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u6709\u4fa1\u8a3c\u5238\u8a55\u4fa1\u640d\u306b\u5bfe\u3059\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/09\/09_01_03.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90549-1-7<\/a>\u3092\u53c2\u8003\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n\u540c\u901a\u90549-1-7\u306b\u304a\u3044\u3066\u306f\u3001\u304a\u304a\u3080\u306d50\uff05\u4ee5\u4e0a\u306e\u6642\u4fa1\u306e\u4e0b\u843d\u304c\u3042\u308a\u3001\u304b\u3064\u3001\u8fd1\u3044\u5c06\u6765\u305d\u306e\u4fa1\u984d\u306e\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3059\u306a\u308f\u3061\u3001\u3053\u3053\u306b\u3082\u300c\u304a\u304a\u3080\u306d\u300d\u3068\u3044\u3046\u4e0d\u78ba\u5b9a\u6982\u5ff5\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u3064\u304d\u3001\u5c71\u672c\u5b88\u4e4b\u6c0f\u306f\u3001\u300e\u691c\u8a3c \u7a0e\u6cd5\u4e0a\u306e\u4e0d\u78ba\u5b9a\u6982\u5ff5\u300f\uff08\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u7de8\u3001\u5c71\u672c\u5b88\u4e4b\u30fb\u5b88\u4e4b\u4f1a\u8457\u3001\u4e2d\u592e\u7d4c\u6e08\u793e\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u3053\u308c\u306b\u5bfe\u3057\u3066\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u3067\u306f\u6b21\u306e\u3088\u3046\u306b\u88c1\u6c7a\u3057\u305f\u3002\u2460\uff34\u793e\u306f\u671f\u672b\uff087\u670831\u65e5\uff09\u3067\u4f4e\u4e0b\u7387\u304c45.23\uff05\u3068\u306a\u308b\u304b\u3089\u304a\u304a\u3080\u306d50\uff05\u306e\u4e0b\u843d\u3068\u8a8d\u3081\u3089\u308c\u308b\u304c\u3001\uff19\u6708\u672b\u3067\u306f39.05\uff05\u307e\u3067\u56de\u5fa9\u3057\u3066\u3044\u308b\u304b\u3089\u3001\u8fd1\u3044\u5c06\u6765\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u3066\u306a\u3044\u3068\u306f\u3044\u3048\u306a\u3044\u3002\u2461\uff2e\u682a\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u672b\u306e\u4e0b\u843d\u7387\u306f40.21\uff05\u306b\u3042\u308b\u304b\u3089\u3001\u304a\u304a\u3080\u306d50\uff05\u76f8\u5f53\u984d\u3092\u4e0b\u307e\u308f\u3063\u3066\u304a\u3089\u305a\u3001\u8fd1\u3044\u5c06\u6765\u56de\u5fa9\u304c\u898b\u8fbc\u307e\u308c\u3066\u306a\u3044\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u307e\u3067\u3082\u306a\u304f\u3001\u300c\u8457\u3057\u3044\u4f4e\u4e0b\u300d\u3068\u306f\u3044\u3048\u306a\u3044\u3002\u300d\uff08\u524d\u63b2\u66f816\u9801\uff09\u3068\u3057\u305f\u4e0a\u3067\u3001\u300c\u88c1\u6c7a\u4f8b\u3092\u57fa\u6e96\u3068\u3059\u308b\u3068\u3001\u300c40\uff05\u7a0b\u5ea6\u306e\u4e0b\u843d\u306f\u8457\u3057\u3044\u4e0b\u843d\u3068\u306f\u3044\u3048\u306a\u3044\u304c\u300145\uff05\u7a0b\u5ea6\u306e\u4e0b\u843d\u3067\u3042\u308c\u3070\u8457\u3057\u3044\u4e0b\u843d\u3068\u3044\u3048\u308b\u300d\u3068\u3044\u3046\u30a2\u30ed\u30fc\u30a2\u30f3\u30b9\u3092\u793a\u3057\u3066\u3044\u308b\u3068\u3044\u3048\u308b\u3060\u308d\u3046\u3002\u300d\uff08\u524d\u63b2\u66f817\u9801\uff09\u3068\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u8003\u3048\u65b9\u3092\u63a1\u7528\u3059\u308c\u3070\u3001\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\uff15\uff05\u7a0b\u5ea6\u306e\u30a2\u30ed\u30fc\u30a2\u30f3\u30b9\u3068\u8003\u3048\u308c\u307075\uff05\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002\u3055\u3089\u306b\u300150\uff05\u306b\u3064\u3044\u3066\uff15\uff05\u306e\u30a2\u30ed\u30fc\u30a2\u30f3\u30b9\u3092\u8a8d\u3081\u305f\u3068\u3044\u3046\u3053\u3068\u3067\u300180\uff05\u306b\u3064\u3044\u3066\u306f\uff18\uff05\u4ee5\u4e0a\u306e\u30a2\u30ed\u30fc\u30a2\u30f3\u30b9\u304c\u8a8d\u3081\u3089\u308c\u308b\u3079\u304d\u3068\u3059\u308b\u306a\u3089\u307070\uff05\u304f\u3089\u3044\u307e\u3067\u306f\u8a8d\u3081\u3089\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3088\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7559\u610f\u3059\u3079\u304d\u306f\u300c\u5f93\u696d\u8005\u300d\u306e\u5b9a\u7fa9\u306e\u66d6\u6627\u3055\u3067\u3042\u308b\u3002<br \/>\n\u62d9\u8457\u300e\u7b2c\uff13\u7248 \u7d44\u7e54\u518d\u7de8\u306b\u304a\u3051\u308b\u7a0e\u5236\u9069\u683c\u8981\u4ef6\u306e\u5b9f\u52d9\uff31\uff06\uff21\u300f\uff08\u4f50\u85e4\u4fe1\u7950\u8457\u3001\u4e2d\u592e\u7d4c\u6e08\u793e\uff0988\u9801\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u3057\u304b\u3057\u3001\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u306b\u304a\u3051\u308b\u300c\u304a\u304a\u3080\u306d\u300d\u3068\u3044\u3046\u6982\u5ff5\u306f\u3001\u5358\u306b\u4f55\uff05\u306a\u3089\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3063\u305f\u8003\u3048\u65b9\u3067\u306f\u306a\u304f\u3001\u5f15\u304d\u7d99\u304c\u306a\u3044\u5f93\u696d\u8005\u306e\u52e4\u52d9\u5b9f\u614b\u306a\u3069\u304b\u3089\u3057\u3066\u3001\u300c\u5f93\u696d\u8005\u300d\u306b\u542b\u3081\u308b\u3079\u304d\u304b\u5426\u304b\u306e\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u306e\u305f\u3081\u306e\u30a2\u30ed\u30fc\u30ef\u30f3\u30b9\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u300d\u3068\u89e3\u8aac\u3057\u305f\u3002<br \/>\n\u3059\u306a\u308f\u3061\u3001\u5f93\u696d\u8005\u306e\u5b9a\u7fa9\u3092<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_04.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u90541-4-4<\/a>\u306b\u304a\u3044\u3066\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u5408\u4f75\u524d\u306b\u55b6\u3080\u4e8b\u696d\u306b\u73fe\u306b\u5f93\u4e8b\u3059\u308b\u8005\u3068\u3057\u305f\u4e0a\u3067\u3001\u65e5\u3005\u96c7\u3044\u5165\u308c\u3089\u308c\u308b\u8005\u3067\u5f93\u4e8b\u3057\u305f\u65e5\u3054\u3068\u306b\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u696d\u8005\u306e\u6570\u306b\u542b\u3081\u3066\u3082\u542b\u3081\u306a\u304f\u3066\u3082\u69cb\u308f\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3068\u308a\u308f\u3051\u52e4\u52d9\u5b9f\u614b\u304c\u306a\u3044\u8005\u3001\u52e4\u52d9\u5b9f\u614b\u304c\u66d6\u6627\u306a\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u3053\u308c\u3092\u5f93\u696d\u8005\u306b\u542b\u3081\u308b\u304b\u5426\u304b\u306b\u3088\u308a\u3001\u5408\u4f75\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u308b\u5f93\u696d\u8005\u306e\u5272\u5408\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u305d\u3082\u305d\u3082\u66d6\u6627\u306a\u5f93\u696d\u8005\u306e\u5b9a\u7fa9\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3067\u3082\u3042\u308a\u3001\u3055\u3089\u306b\u306f\u3001\u5236\u5ea6\u8da3\u65e8\u306b\u5247\u3063\u3066\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u3067\u3082\u3042\u308b\u3068\u8003\u3048\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u4e0a\u8a18\u306e\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u88c1\u6c7a\u4f8b\u306f\u3001\u300c\u3055\u3059\u304c\u306b60\uff05\u306e\u5f15\u7d99\u304e\u3067\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3067\u3042\u308d\u3046\u300d\u3068\u3044\u3046\u5224\u65ad\u306b\u306f\u5f79\u306b\u7acb\u3064\u304c\u3001\u300c75\uff05\u306e\u5f15\u7d99\u304e\u306a\u3089\u8a8d\u3081\u3089\u308c\u308b\u306f\u305a\u300d\u3068\u5224\u65ad\u3057\u3066\u3057\u307e\u3046\u306e\u306f\u6975\u3081\u3066\u5371\u967a\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u306b\u304a\u3044\u3066\u3001\u300c\u304a\u304a\u3080\u306d\u300d\u3068\u3044\u3046\u4e0d\u78ba\u5b9a\u6982\u5ff5\u3092\u3069\u306e\u3088\u3046\u306b\u5224\u65ad\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e8b\u696d\u5358\u4f4d\u306e\u79fb\u8ee2\u3067\u3042\u308b\u3053\u3068\u306e\u8981\u4ef6\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u5f93\u696d\u8005\u5f15\u7d99\u8981\u4ef6\u304c\u8981\u6c42\u3055\u308c\u305f\u300d\u3068\u3044\u3046\u5236\u5ea6\u8da3\u65e8\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u500b\u5225\u306e\u4e8b\u6848\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306b\u304a\u3051\u308b\u4e0d\u78ba\u5b9a\u6982\u5ff5\u300d\u306f\u3001\u9694\u9031\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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