{"id":59796,"date":"2015-01-05T09:48:46","date_gmt":"2015-01-05T00:48:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=59796"},"modified":"2016-12-07T18:31:52","modified_gmt":"2016-12-07T09:31:52","slug":"tax-report-15","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-15\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u516c\u8868\uff5e\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3001\u6d88\u8cbb\u5897\u7a0e\u306e\u5148\u9001\u308a\u3001\u666f\u6c17\u523a\u6fc0\u7b56\u7b49\u306e\u5185\u5bb9\u304c\u660e\u3089\u304b\u306b"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u304c\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u3001\u6d88\u8cbb\u5897\u7a0e\u306e\u5148\u9001\u308a\u3001\u666f\u6c17\u523a\u6fc0\u7b56\u7b49\u306e\u5185\u5bb9\u304c\u660e\u3089\u304b\u306b<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u8846\u8b70\u9662\u9078\u6319\u306e\u5f71\u97ff\u306b\u3088\u308a\u53d6\u308a\u307e\u3068\u3081\u304c\u9045\u308c\u3066\u3044\u305f\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/126806.html\" target=\"_blank\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d<\/a>\uff08\u3044\u308f\u3086\u308b\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\u304c2014\u5e7412\u670830\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u9805\u76ee\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007<a href=\"#no1\">\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u3068\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306f\uff12\u6bb5\u968e\u3067<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007<a href=\"#no2\">\u6d88\u8cbb\u7a0e\u7387\u306e10\uff05\u5f15\u4e0a\u3052\u306f\u666f\u6c17\u5224\u65ad\u6761\u9805\u3092\u524a\u9664\u3057\u5e73\u621029\u5e74\uff14\u6708\u304b\u3089\uff5e\u8efd\u6e1b\u7a0e\u7387\u306f\u5e73\u621029\u5e74\u5ea6\u304b\u3089\u306e\u5c0e\u5165\u3092\u76ee\u6a19<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007<a href=\"#no3\">\u9ad8\u9f62\u8005\u5c64\u304b\u3089\u82e5\u5e74\u5c64\u3078\u306e\u8cc7\u7523\u306e\u65e9\u671f\u79fb\u8ee2\u5bfe\u7b56<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007<a href=\"#no4\">\u4f4f\u5b85\u5e02\u5834\u7b49\u306e\u6d3b\u6027\u5316\u3092\u76ee\u7684\u3068\u3057\u305f\u666f\u6c17\u523a\u6fc0\u7b56<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007<a href=\"#no5\">\u51fa\u56fd\u7a0e\u306e\u5275\u8a2d\u3001\u8ca1\u7523\u50b5\u52d9\u660e\u7d30\u66f8\u306f\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u3078<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u3007<a href=\"#no6\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u306b\u4fc2\u308b\u6539\u6b63\u4e8b\u9805<\/a><\/p>\n<\/div>\n<span id=\"no1\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u3068\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306f\uff12\u6bb5\u968e\u3067<\/strong><\/h4>\n<p>\u6700\u7d42\u6bb5\u968e\u307e\u3067\u8abf\u6574\u304c\u7d9a\u3044\u305f\u6cd5\u4eba\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u3064\u3044\u3066\u306f\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a23.9\uff05\uff08\u73fe\u884c25.5\uff05\uff09\u3068\u3055\u308c\u305f\u3002\u306a\u304a\u4e2d\u5c0f\u6cd5\u4eba\u306e\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u305d\u306e\u5f71\u97ff\u3092\u914d\u616e\u3057\u7d99\u7d9a\u3068\u3055\u308c\u305f\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=5\">\u5927\u7db1p3<\/a>\uff09\u3002<!--more--><\/p>\n<p>\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u3088\u308b\u4ee3\u66ff\u8ca1\u6e90\u306e\u78ba\u4fdd\u7b56\u306b\u3064\u3044\u3066\u306f\u3001\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u7e70\u8d8a\u63a7\u9664\u984d\u306e\u7e2e\u5c0f\u3068\u7e70\u8d8a\u671f\u9593\u306e\u5ef6\u9577\u3001\u203b\u4e2d\u5c0f\u6cd5\u4eba\u306f\u73fe\u884c\u5236\u5ea6\u3092\u5b58\u7f6e\uff09\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u306e\u898b\u76f4\u3057\uff08\u4fdd\u6709\u5272\u5408\u306e\u533a\u5206\u7d30\u5206\u5316\uff09\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\uff08\u5916\u5f62\u57fa\u6e96\u306e\u6bd4\u91cd\u5897\u3001\u4ed8\u52a0\u4fa1\u5024\u5272\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5c0e\u5165\uff09\u306b\u3088\u308b\u5bfe\u7b56\u3092\u7b2c\u4e00\u6bb5\u968e\u3068\u3057\u3001\u5927\u6cd5\u4eba\u5411\u3051\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u66f4\u306a\u308b\u62e1\u5927\u3001\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u30fb\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u30fb\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u53d6\u6271\u3044\u3001\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u306e\u5b9a\u984d\u6cd5\u4e00\u672c\u5316\u306a\u3069\u3092\u7b2c\u4e8c\u6bb5\u968e\u3068\u3057\u3066\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6cd5\u4eba\u8ab2\u7a0e\u95a2\u4fc2\u306f<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=62\">\u5927\u7db1p60\uff5e<\/a>\uff09\u3002<\/p>\n<p>\u7d50\u679c\u3068\u3057\u3066\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u672c\u6539\u6b63\u306e\u5f71\u97ff\u306f\u307b\u307c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u304c\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u4e2d\u5c0f\u6cd5\u4eba\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u306f\u691c\u8a0e\u4e8b\u9805\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u306b\u6ce8\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=7\" target=\"_blank\">\u5927\u7db1p5<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u3000<\/strong>\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5b9f\u614b\u306f\u3001\u5927\u6cd5\u4eba\u4e26\u307f\u306e\u591a\u984d\u306e\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u6cd5\u4eba\u304b\u3089\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u8fd1\u3044\u6cd5\u4eba\u307e\u3067\u533a\u3005\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u305d\u3046\u3057\u305f\u5b9f\u614b\u3092\u4e01\u5be7\u306b\u691c\u8a3c\u3057\u3064\u3064\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u3092\u4e2d\u5c0f\u6cd5\u4eba\u3068\u3057\u3066\u4e00\u5f8b\u306b\u6271\u3044\u3001\u540c\u4e00\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3053\u3068\u306e\u59a5\u5f53\u6027\u306b\u3064\u3044\u3066\u3001\u691c\u8a0e\u3092\u884c\u3046\u3002\u305d\u306e\u4e0a\u3067\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u3046\u3061\uff17\u5272\u304c\u8d64\u5b57\u6cd5\u4eba\u3067\u3042\u308a\u3001\u4e00\u90e8\u306e\u9ed2\u5b57\u6cd5\u4eba\u306b\u7a0e\u8ca0\u62c5\u304c\u504f\u3063\u3066\u3044\u308b\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u4e2d\u5c0f\u6cd5\u4eba\u8ab2\u7a0e\u306e\u5168\u822c\u306b\u308f\u305f\u308a\u3001\u5404\u5236\u5ea6\u306e\u8da3\u65e8\u3084\u7d4c\u7def\u3082\u52d8\u6848\u3057\u306a\u304c\u3089\u3001\u5f15\u304d\u7d9a\u304d\u3001\u5e45\u5e83\u3044\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3092\u884c\u3046\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u4ed6\u3001\u6cd5\u4eba\u7a0e\u95a2\u4fc2\u3068\u3057\u3066\u306f\u3001\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u5f53\u521d\u3001\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u5897\u52a0\u5272\u5408\u306e\u8981\u4ef6\u306f<\/p>\n<ul>\n<li>\uff08\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\uff1a\uff12\uff05\u4ee5\u4e0a\uff09<\/li>\n<li>\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\uff1a\uff13\uff05\u4ee5\u4e0a<\/li>\n<li>\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\uff1a\uff15\uff05\u4ee5\u4e0a<\/li>\n<\/ul>\n<p>\u3068\u7e2e\u6e1b\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u3063\u305f\u304c\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u305d\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=67\" target=\"_blank\">\u5927\u7db1p65<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u53c8\u306f\u4e2d\u5c0f\u9023\u7d50\u89aa\u6cd5\u4eba\u53ca\u3073\u305d\u306e\u9023\u7d50\u5b50\u6cd5\u4eba<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u5e73\u6210 28 \u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u9069\u7528\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\uff13\uff05\u4ee5\u4e0a\uff08\u73fe\u884c\uff15\uff05\u4ee5\u4e0a\uff09\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u4e0a\u8a18\u2460\u4ee5\u5916\u306e\u6cd5\u4eba<\/p>\n<p style=\"padding-left: 10px; margin-bottom: 3px;\">\u5e73\u6210 28 \u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u6210 29 \u5e74\uff13\u6708 31 \u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u9069\u7528\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\uff14\uff05\u4ee5\u4e0a\uff08\u73fe\u884c\uff15\uff05\u4ee5\u4e0a\uff09\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u4e2d\u5c0f\u4f01\u696d\u7b49\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u57fa\u6e96\u5e74\u5ea6\u5b9f\u7e3e\u306b\u3088\u308b\u7c21\u4fbf\u6cd5\u3092\u7528\u3044\u308b\u5834\u5408\u306e\u57fa\u6e96\u5e74\u5ea6\uff08\u73fe\u884c\u5e73\u621010\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621012\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u3092\u5e73\u6210 27 \u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u6210 29 \u5e74\uff13\u6708 31 \u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u898b\u76f4\u3059\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\uff09\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=75\">\u5927\u7db1p73<\/a>\uff09\u3002<br \/>\n<span id=\"no2\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6d88\u8cbb\u7a0e\u7387\u306e10\uff05\u5f15\u4e0a\u3052\u306f\u666f\u6c17\u5224\u65ad\u6761\u9805\u3092\u524a\u9664\u3057\u5e73\u621029\u5e74\uff14\u6708\u304b\u3089\uff5e\u8efd\u6e1b\u7a0e\u7387\u306f\u5e73\u621029\u5e74\u5ea6\u304b\u3089\u306e\u5c0e\u5165\u3092\u76ee\u6a19<\/strong><\/h4>\n<p>11\u670818\u65e5\u306b\u884c\u308f\u308c\u305f\u5b89\u500d\u7dcf\u7406\u306e\u4f1a\u898b\u306e\u3068\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u7387\u306e10\uff05\u5f15\u4e0a\u3052\u306f\u5f53\u521d\u306e\u5e73\u621027\u5e7410\u6708\u304b\u3089\uff11\u5e74\uff16\u30f6\u6708\u5148\u9001\u308a\u3055\u308c\u3001\u5e73\u621029\u5e74\uff14\u6708\u304b\u3089\u3068\u3055\u308c\u305f\uff08\u8ee2\u5ac1\u5bfe\u7b56\u6cd5\u306e\u9069\u7528\u671f\u9650\u3082\u5ef6\u9577\uff09\u3002\u307e\u305f\u305d\u306e\u969b\u306b\u3001\u6539\u6b63\u6d88\u8cbb\u7a0e\u6cd5<span style=\"font-size: 12px;\">\uff08\u793e\u4f1a\u4fdd\u969c\u306e\u5b89\u5b9a\u8ca1\u6e90\u306e\u78ba\u4fdd\u7b49\u3092\u56f3\u308b\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u6539\u9769\u3092\u884c\u3046\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u6cd5\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\uff09<\/span>\u9644\u5247\u7b2c18\u6761\u300a\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u5f53\u305f\u3063\u3066\u306e\u63aa\u7f6e\u300b\u7b2c\uff13\u9805\u306e\u666f\u6c17\u5224\u65ad\u6761\u9805\uff08\u4ee5\u4e0b\u53c2\u7167\uff09\u306f\u524a\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=84\" target=\"_blank\">\u5927\u7db1p82<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u9644\u5247\u7b2c18\u6761\uff13\u9805<br \/>\n\u3053\u306e\u6cd5\u5f8b\u306e\u516c\u5e03\u5f8c\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u5f53\u305f\u3063\u3066\u306e\u7d4c\u6e08\u72b6\u6cc1\u306e\u5224\u65ad\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u7d4c\u6e08\u8ca1\u653f\u72b6\u6cc1\u306e\u6fc0\u5909\u306b\u3082\u67d4\u8edf\u306b\u5bfe\u5fdc\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u7b2c\uff12\u6761\u53ca\u3073\u7b2c\uff13\u6761\u306b\u898f\u5b9a\u3059\u308b\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0a\u3052\u306b\u4fc2\u308b\u6539\u6b63\u898f\u5b9a\u306e\u305d\u308c\u305e\u308c\u306e\u65bd\u884c\u524d\u306b\u3001\u7d4c\u6e08\u72b6\u6cc1\u306e\u597d\u8ee2\u306b\u3064\u3044\u3066\u3001\u540d\u76ee\u53ca\u3073\u5b9f\u8cea\u306e\u7d4c\u6e08\u6210\u9577\u7387\u3001\u7269\u4fa1\u52d5\u5411\u7b49\u3001\u7a2e\u3005\u306e\u7d4c\u6e08\u6307\u6a19\u3092\u78ba\u8a8d\u3057\u3001\u524d\u4e8c\u9805\u306e\u63aa\u7f6e\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u7d4c\u6e08\u72b6\u6cc1\u7b49\u3092\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u305f\u4e0a\u3067\u3001\u305d\u306e\u65bd\u884c\u306e\u505c\u6b62\u3092\u542b\u3081\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u306f\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u8868\u8a18\u3068\u540c\u69d8\u306b\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u4fc2\u4e8b\u696d\u8005\u3092\u542b\u3080\u56fd\u6c11\u306e\u7406\u89e3\u3092\u5f97\u305f\u4e0a\u3067\u3001\u7a0e\u7387 10\uff05\u6642\u306b\u5c0e\u5165\u3059\u308b\u3002\u300d\u3068\u3057\u3064\u3064\u3082\u3001\u305d\u306e\u5f8c\u306b\u4ee5\u4e0b\u306e\u6587\u8a00\u304c\u4ed8\u3051\u52a0\u3048\u3089\u308c\u305f\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=11\" target=\"_blank\">\u5927\u7db1p9<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u5e73\u6210 29 \u5e74\u5ea6\u304b\u3089\u306e\u5c0e\u5165\u3092\u76ee\u6307\u3057\u3066\u3001\u5bfe\u8c61\u54c1\u76ee\u3001\u533a\u5206\u7d4c\u7406\u3001\u5b89\u5b9a\u8ca1\u6e90\u7b49\u306b\u3064\u3044\u3066\u3001\u65e9\u6025\u306b\u5177\u4f53\u7684\u306a\u691c\u8a0e\u3092\u9032\u3081\u308b\u3002<\/p>\n<\/div>\n<span id=\"no3\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u9ad8\u9f62\u8005\u5c64\u304b\u3089\u82e5\u5e74\u5c64\u3078\u306e\u8cc7\u7523\u306e\u65e9\u671f\u79fb\u8ee2\u5bfe\u7b56<\/strong><\/h4>\n<p>\u4e16\u4ee3\u9593\u306e\u8cc7\u7523\u306e\u65e9\u671f\u79fb\u8ee2\u3092\u4fc3\u9032\u3059\u308b\u76ee\u7684\u3067\u65b0\u305f\u306b\u3001\u5b50\u3084\u5b6b\u306e\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u62e0\u51fa\u3055\u308c\u305f\u4fe1\u8a17\u7b49\u306b\u3064\u3044\u3066\u306f1,000\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u300c\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\uff08\u5e73\u6210 27 \u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u6210 31 \u5e74\uff13\u6708 31 \u65e5\u307e\u3067\u306e\u9593\u306b\u62e0\u51fa\u3055\u308c\u308b\u3082\u306e\u306b\u9650\u308b\uff09\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=45\" target=\"_blank\">\u5927\u7db1p43<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u6559\u80b2\u8cc7\u91d1\u306e\u4f7f\u9014\u306e\u7bc4\u56f2\u306b\u901a\u5b66\u5b9a\u671f\u5238\u4ee3\u3001\u7559\u5b66\u6e21\u822a\u8cbb\u7b49\u3092\u52a0\u3048\u308b\u7b49\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u304c\u5e73\u621031\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u305f\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=48\" target=\"_blank\">\u5927\u7db1p46<\/a>\uff09\u3002<\/p>\n<p>\u91d1\u878d\u5e81\u304b\u3089\u8981\u671b\u306e\u3042\u3063\u305f\u300c\u672a\u6210\u5e74\u8005\u53e3\u5ea7\u5185\u306e\u5c11\u984d\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u53ca\u3073\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\uff08\u3044\u308f\u3086\u308b\u30b8\u30e5\u30cb\u30a2\uff2e\uff29\uff33\uff21\uff09\u306b\u3064\u3044\u3066\u306f\u5e73\u621028\u5e74\u304b\u3089\u5c0e\u5165\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\uff08\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u6bce\u5e7480\u4e07\u5186\uff09\u3001\uff2e\uff29\uff33\uff21\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3082120\u4e07\u5186\uff08\u73fe\u884c100\u4e07\u5186\uff09\u3068\u62e1\u5145\u3055\u308c\u305f\uff08\u5e73\u621028\u5e74\u304b\u3089\uff09\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=15\" target=\"_blank\">\u5927\u7db1p13<\/a>\uff09\u3002<br \/>\n<span id=\"no4\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4f4f\u5b85\u5e02\u5834\u7b49\u306e\u6d3b\u6027\u5316\u3092\u76ee\u7684\u3068\u3057\u305f\u666f\u6c17\u523a\u6fc0\u7b56<\/strong><\/h4>\n<p>\u56fd\u571f\u4ea4\u901a\u7701\u304b\u3089\u62e1\u5145\u8981\u671b\u306e\u3042\u3063\u305f\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u4f4f\u5b85\u7528\u5bb6\u5c4b\u306e\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u8cbb\u7528\u306e\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u7b49\u306e\u7a0e\u7387\u304c 10\uff05\u3067\u3042\u308b\u5834\u5408\u3067\u826f\u8cea\u306a\u4f4f\u5b85\u5bb6\u5c4b\u3092\u53d6\u5f97\u7b49\u3059\u308b\u5834\u5408\u3001\u5e73\u6210 28 \u5e74 10 \u6708\uff5e\u5e73\u6210 29 \u5e74\uff19\u6708\u306e\u53d6\u5f97\u7b49\u306b\u3064\u3044\u3066\u306f\u975e\u8ab2\u7a0e\u67a0\u3092\u6700\u59273,000\u4e07\u5186\u3068\u3059\u308b\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f\uff08\u9069\u7528\u671f\u9650\u306f\u5e73\u621031\u5e74\uff16\u670830\u65e5\u3068\u3055\u308c\u975e\u8ab2\u7a0e\u67a0\u306f\u9806\u6b21\u7e2e\u6e1b\uff09\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=43\" target=\"_blank\">\u5927\u7db1p41<\/a>\uff09\u3002<\/p>\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u4ee5\u4e0b\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u73fe\u884c\u306f\u5e73\u621029\u5e7412\u670831\u65e5\uff09\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=23\" target=\"_blank\">\u5927\u7db1p21<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u6539\u4fee\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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style=\"text-decoration: underline;\">\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067<\/span>\uff09\u5ef6\u9577\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6cd5\u4eba\u7a0e\u30fb\u6240\u5f97\u7a0e\u540c\u69d8\uff09\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=80\" target=\"_blank\">\u5927\u7db1p78<\/a>\uff09\u3002<br \/>\n<span id=\"no5\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=29\" target=\"_blank\">\u5927\u7db1p27<\/a>\uff09\u3002<\/p>\n<p>\u3053\u306e\u51fa\u56fd\u7a0e\u306e\u5275\u8a2d\u306b\u4f34\u3044\u3001\u73fe\u884c\u3001\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0a\u306e\u8005\u306b\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u300c\u8ca1\u7523\u50b5\u52d9\u660e\u7d30\u66f8\u300d\u306b\u3064\u3044\u3066\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3092\u884c\u3044\u3001<span style=\"text-decoration: underline;\">\u4e0a\u8a18\u306e\u8981\u4ef6\u306b\u52a0\u3048<\/span>\u3001\u300c\u305d\u306e\u5e74\u306e 12 \u6708 31 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href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=115\" target=\"_blank\">\u5927\u7db1p113<\/a>\uff09\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<a title=\"\u7a0e\u5236\u8abf\u67fb\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.cao.go.jp\/zei-cho\/gijiroku\/discussion1\/2014\/26dis15kai.html\" target=\"_blank\">\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u8b70\u8ad6\u3055\u308c\u3066\u3044\u305f<\/a>\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u3068\u3057\u3066\u3001\u96fb\u6c17\u901a\u4fe1\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5185\u5916\u5224\u5b9a\u57fa\u6e96\u306e\u898b\u76f4\u3057\u3001\u8ab2\u7a0e\u65b9\u5f0f\u306e\u898b\u76f4\u3057\uff08\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165\uff09\u306f\u5e73\u621027\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304b\u3089\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=86\" target=\"_blank\">\u5927\u7db1p84<\/a>\uff09\u3002<br \/>\n<span id=\"no6\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=60\" target=\"_blank\">58<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u6240\u5f97\u7a0e\u95a2\u4fc2\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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3px;\">\u2469\u3000\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u756a\u53f7\u5229\u7528\u6cd5\u9644\u5247\u7b2c\uff11\u6761\u7b2c\uff14\u53f7\u306b\u5b9a\u3081\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u4fc2\u3011<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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3px;\">\u2464\u3000\u7279\u5b9a\u306e\u8d08\u4e0e\u8005\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2465\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u304c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u756a\u53f7\u5229\u7528\u6cd5\u9644\u5247\u7b2c\uff11\u6761\u7b2c\uff14\u53f7\u306b\u5b9a\u3081\u308b\u65e5\u4ee5\u5f8c\u306b\u76f8\u7d9a\u82e5\u3057\u304f\u306f\u907a\u8d08\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8ca1\u7523\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3010\u56fa\u5b9a\u8cc7\u7523\u7a0e\u95a2\u4fc2\u3011<span style=\"color: #b22222;\">\uff082015\/2\/3\u8ffd\u8a18\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u6539\u4fee\u3092\u884c\u3063\u305f\u4f4f\u5b85\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u7701\u30a8\u30cd\u6539\u4fee\u3092\u884c\u3063\u305f\u4f4f\u5b85\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u6e1b\u984d\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\u6ce8\uff09\u3000\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u756a\u53f7\u5229\u7528\u6cd5\u9644\u5247\u7b2c\uff11\u6761\u7b2c\uff14\u53f7\u306b\u5b9a\u3081\u308b\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3055\u308c\u308b\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306b\u95a2\u9023\u3057\u3066\u9280\u884c\u7b49\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u304c\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u8a18\u8ff0\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u5236\u5ea6\u904b\u55b6\u7b49\u304c\u6ce8\u76ee\u3055\u308c\u308b\uff08<a href=\"http:\/\/jimin.ncss.nifty.com\/pdf\/news\/policy\/126806_1.pdf#page=116\" target=\"_blank\">\u5927\u7db1p114<\/a>\uff09\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\uff12\u3000\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u4ed8\u3055\u308c\u305f\u9810\u8caf\u91d1\u60c5\u5831\u306e\u52b9\u7387\u7684\u306a\u5229\u7528\u306b\u4fc2\u308b\u63aa\u7f6e<\/p>\n<p><strong>\u3000<\/strong>\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u7279\u5b9a\u306e\u500b\u4eba\u3092\u8b58\u5225\u3059\u308b\u305f\u3081\u306e\u756a\u53f7\u306e\u5229\u7528\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u4ee5\u4e0b\u300c\u756a\u53f7\u5229\u7528\u6cd5\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u6539\u6b63\u306b\u4f75\u305b\u3066\u56fd\u7a0e\u901a\u5247\u6cd5\u3092\u6539\u6b63\u3057\u3001\u9280\u884c\u7b49\u306b\u5bfe\u3057\u3001\u500b\u4eba\u756a\u53f7\u53ca\u3073\u6cd5\u4eba\u756a\u53f7\uff08\u4ee5\u4e0b\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u300d\u3068\u3044\u3046\u3002\uff09\u306b\u3088\u3063\u3066\u691c\u7d22\u3067\u304d\u308b\u72b6\u614b\u3067\u9810\u8caf\u91d1\u60c5\u5831\u3092\u7ba1\u7406\u3059\u308b\u7fa9\u52d9\u3092\u8ab2\u3059\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong>\uff082015\/1\/8\u8ffd\u8a18\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-60446\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/sokuho-zaimu5.png\" alt=\"\" width=\"650\" height=\"454\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20141230c.pdf#page=24\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content 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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>\u8846\u8b70\u9662\u9078\u6319\u306e\u5f71\u97ff\u306b\u3088\u308a\u53d6\u308a\u307e\u3068\u3081\u304c\u9045\u308c\u3066\u3044\u305f\u300c\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\uff08\u3044\u308f\u3086\u308b\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\u304c2014\u5e7412\u670830\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\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":[370,177,167,179,289],"tags":[624,601],"backnumber":[1775],"series":[1006],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-28 18:21:08","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/59796"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=59796"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/59796\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=59796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=59796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=59796"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=59796"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=59796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}