{"id":61215,"date":"2015-01-22T10:17:58","date_gmt":"2015-01-22T01:17:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=61215"},"modified":"2015-01-21T21:53:53","modified_gmt":"2015-01-21T12:53:53","slug":"income-article-110","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-110\/","title":{"rendered":"\u5e73\u621026\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u78ba\u5b9a\u7533\u544a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u5e73\u621026\u5e74\u5206<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u78ba\u5b9a\u7533\u544a\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u8fd1\u5e74\u3001\u4f01\u696d\u6d3b\u52d5\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3044\u3001\u6d77\u5916\u8ee2\u52e4\u306f\u4e00\u90e8\u306e\u500b\u4eba\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u3002\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u7a0e\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u8ee2\u52e4\u3059\u308b\u672c\u4eba\u3068\u4f01\u696d\u5074\u306e\u53cc\u65b9\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u306f\u3001\u500b\u4eba\u306e\u5c45\u4f4f\u5f62\u614b\u306b\u5fdc\u3058\u3066\u6b21\u306e\u901a\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u6240\u6cd5\uff17\u2460\u4e00\u30fb\u4e8c\u30fb\u4e09\uff09\u3002<\/p>\n<p><strong>\u3008\u5c45\u4f4f\u5f62\u614b\u3068\u8ab2\u7a0e\u6240\u5f97\u306e\u7bc4\u56f2\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61216\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-1.png\" alt=\" \u3000\u3000\u3000\u3000\u6240\u5f97 \u5c45\u4f4f\u3000\u3000\u3000 \u5f62\u614b\t\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\t\u56fd\u5916\u6e90\u6cc9\u6240\u5f97 \t\t\u56fd\u5185\u6255\u3044\t\u56fd\u5916\u6255\u3044 \t\t\t\u56fd\u5185\u3078\u9001\u91d1\t\u5de6\u8a18\u4ee5\u5916 \u5c45\u4f4f\u8005\t\u6c38 \u4f4f \u8005 (\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005\uff09\t\u8ab2\u3000\u3000\u3000\u7a0e \t\u975e\u6c38\u4f4f\u8005\t\u8ab2\u3000\u3000\u3000\u7a0e\t\u975e \u8ab2 \u7a0e \u975e\u5c45\u4f4f\u8005\t\u8ab2\u3000\u7a0e\t\u975e\u3000\u8ab2\u3000\u7a0e(\u203b)\" width=\"650\" height=\"245\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5185\u56fd\u6cd5\u4eba\u306e\u5f79\u54e1\u306e\u5834\u5408\u306b\u306f\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u56fd\u5916\u3067\u884c\u308f\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u8005\u306b\u5bfe\u3059\u308b\u5f79\u54e1\u5831\u916c\u306f\uff08\u6d77\u5916\u306e\u652f\u5e97\u7b49\u306b\u4f7f\u7528\u4eba\u3068\u3057\u3066\u5e38\u6642\u52e4\u52d9\u3057\u3066\u3044\u308b\u7b49\u306e\u5834\u5408\u3092\u9664\u304d\uff09\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u6cd5161\u516b\u30a4\u3001\u6240\u4ee4285\u2460\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/22\/05.htm\" target=\"_blank\">\u6240\u57fa\u901a161\uff0d29<\/a>\uff09\u3002<\/span><\/p>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u6d77\u5916\u3078\u8ee2\u52e4\u3057\u5c45\u4f4f\u8005\u304b\u3089\u975e\u5c45\u4f4f\u8005\u306b\u306a\u3063\u305f\u4eba\u3084\u3001\u53cd\u5bfe\u306b\u6d77\u5916\u304b\u3089\u5e30\u56fd\u3057\u975e\u5c45\u4f4f\u8005\u304b\u3089\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u4eba\u3001\u307e\u305f\u3001\u975e\u5c45\u4f4f\u8005\u671f\u9593\u4e2d\u306b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c\u751f\u3058\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u3092\u3001\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5e74\u306e\u9014\u4e2d\u3067\u6d77\u5916\u3078\u8ee2\u52e4\u3057\u305f\u4eba\u306e\u5834\u5408\uff08\u51fa\u56fd\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\uff09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61217\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-2.png\" alt=\" 1\/1 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u51fa\u56fd\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 12\/31 \u5c45\u4f4f\u8005\u671f\u9593\u3000\u3000\u3000\u3000\u3000\u3000 \u975e\u5c45\u4f4f\u8005\u671f\u9593  \u8ab2\u7a0e\u306e\u7bc4\u56f2\u3000\u3000\u3000\u3059\u3079\u3066\u306e\u6240\u5f97(A)\u3000\u3000\u3000 \u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f(B)\" width=\"650\" height=\"126\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-2.png 753w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-2-300x58.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/strong><\/h4>\n<p>\u5e74\u306e\u9014\u4e2d\u3067\u6d77\u5916\u3078\u8ee2\u52e4\u3059\u308b\u5834\u5408\u3001\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u7d66\u4e0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u51fa\u56fd\u307e\u3067\u306b\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4ed6\u306b\u56fd\u5185\u306b\u304a\u3051\u308b\u6240\u5f97\u304c\u306a\u3051\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3042\u308b\uff08\u6240\u6cd5190\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/32\/01.htm\" target=\"_blank\">\u6240\u57fa\u901a190\uff0d\uff11<\/a>\uff09\u3002\u3057\u304b\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u7d66\u4e0e\u306e\u4ed6\u306b\u56fd\u5185\u3067\u306e\u6240\u5f97\u304c\u3042\u308b\u4eba\u3084\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308b\uff08\u6240\u6cd5120\u3001121\u3001127\u2460\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7fa9\u52d9\u3067\u306f\u306a\u3044\u304c\u3001\u7533\u544a\u3092\u3059\u308c\u3070\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u3082\u3042\u308b\uff08\u6240\u6cd5122\u2460\u3001127\u2461\uff09\u3002<\/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<h4 style=\"text-align: center;\"><strong>\u3008\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306e\u4f8b\u3009<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a2\uff09\u3000<span style=\"color: #b22222;\">\uff08A\uff09<\/span>\u306f\u3042\u308b\u304c\u3001<span style=\"color: #4682b4;\">\uff08B\uff09<\/span>\u304c\u306a\u3044\u4eba\uff08\u975e\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306a\u3057\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u4e3b\u305f\u308b\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\uff08\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\uff12\u30f6\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u4eba\uff08\u5e74\u672b\u8abf\u6574\u3055\u308c\u3066\u3044\u306a\u3044\u7d66\u4e0e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u4ee5\u4e0b\u306e\u5834\u5408\u7b49\u3092\u9664\u304f\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000<span style=\"color: #b22222;\">\uff08A\uff09<\/span>\u3068<span style=\"color: #4682b4;\">\uff08B\uff09<\/span>\u306e\u4e21\u65b9\u304c\u3042\u308b\u4eba\uff08\u975e\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u4e00\u5b9a\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3042\u308a\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\u306b\u3088\u308b\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u975e\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u4eba<\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3008\u7533\u544a\u3092\u3059\u308c\u3070\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4eba\u306e\u4f8b\u3009<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u707d\u5bb3\u306b\u3088\u308a\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306b\u640d\u5931\u304c\u751f\u3058\u3001\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba<\/p>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u3001\u4e0a\u56f3<span style=\"color: #b22222;\">\uff08A\uff09<\/span>\u3068<span style=\"color: #4682b4;\">\uff08B\uff09<\/span>\uff08\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3067\u3042\u308b\uff08\u6240\u6cd5102\u3001\u6240\u4ee4258\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/24\/01.htm\" target=\"_blank\">\u6240\u57fa\u901a165\uff0d\uff11<\/a>\u3001\u63aa\u6cd541\u2472\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u3068\u63d0\u51fa\u5148<\/strong><\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u306f\u3001\u51fa\u56fd\u307e\u3067\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u3044\u308b\u304b\u5426\u304b\u3067\u7570\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#D3D3D3;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u3008\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u3009<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #888888;\">\u25c6<\/span>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p style=\"padding-left: 30px;\">\u7fcc\u5e74\uff12\u670816\u65e5\uff5e\uff13\u670815\u65e5\u307e\u3067<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #888888;\">\u25c6<\/span>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u3044\u306a\u3044\u5834\u5408<span style=\"font-size: 12px;\">\uff08\u6240\u6cd5\uff12\u2460\u56db\u5341\u4e8c\u3001120\u3001126\u3001127\uff09<\/span><\/strong><\/h4>\n<p style=\"padding-left: 30px;\">\u51fa\u56fd\u307e\u3067\u306b<span style=\"color: #b22222;\">\uff08A\uff09<\/span>\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\uff08\u6e96\u78ba\u5b9a\u7533\u544a\uff09\u3059\u308b\u3002<br \/>\n\u3055\u3089\u306b\u7fcc\u5e74\uff12\u670816\u65e5\uff5e\uff13\u670815\u65e5\u307e\u3067\u306e\u9593\u306b<span style=\"color: #b22222;\">\uff08A\uff09<\/span>\u3068<span style=\"color: #4682b4;\">\uff08B\uff09<\/span>\u306e\u5408\u8a08\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\uff08\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u7d0d\u7a0e\u3057\u305f\u6240\u5f97\u7a0e\u984d\u306f\u3001\u4eca\u56de\u7d0d\u4ed8\u3059\u3079\u304d\u6240\u5f97\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\uff09\u3002<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p>\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u306f\u3001\u51fa\u56fd\u524d\u306e\u7d0d\u7a0e\u5730\uff08\u5f93\u524d\u306e\u4f4f\u6240\u5730\uff09\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u3059\u308b\u4ed6\u3001\u3044\u304f\u3064\u304b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6240\u6cd515\u56db\u30fb\u4e94\u30fb\u516d\u3001\u6240\u4ee453\u300154\uff09\u3002\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u4f4f\u6240\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/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<h4 style=\"text-align: center;\"><strong>\u3008\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u3009<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #888888;\">\u25c6<\/span>\u51fa\u56fd\u524d\u306b\u7d0d\u7a0e\u5730\u3068\u3055\u308c\u3066\u3044\u305f\u5834\u6240\u306b\u89aa\u65cf\u7b49\u304c\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u51fa\u56fd\u524d\u306b\u7d0d\u7a0e\u5730\u3068\u3055\u308c\u3066\u3044\u305f\u5834\u6240\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #888888;\">\u25c6<\/span>\u4e0a\u8a18\u4ee5\u5916<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u8cb8\u4ed8\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730\u306e\u4ed6\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee454\u6761\u3067\u5b9a\u3081\u308b\u5834\u6240<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u51fa\u56fd\u3057\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6240\u4ee4258\u2460\u4e09\u3001\u2462\u3001292\u2460\u5341\u516d\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/24\/01.htm\" target=\"_blank\">\u6240\u57fa\u901a165\uff0d\uff12<\/a>\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61218\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-3.png\" alt=\"\u6240\u5f97\u63a7\u9664 \u9069\u7528\u4e0a\u306e\u6ce8\u610f\u70b9 \u96d1\u640d\u63a7\u9664 \u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u751f\u3058\u305f\u640d\u5931\u3068\u975e\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u751f\u3058\u305f\u640d\u5931\uff08\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u306e\u5408\u8a08\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002 \u5bc4\u9644\u91d1\u63a7\u9664 \u56fd\u5185\u3067\u884c\u3063\u305f\u5bc4\u9644\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002 \u533b\u7642\u8cbb\u63a7\u9664 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664 \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664 \u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664 \u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u307f\u304c \u5bfe\u8c61\u3068\u306a\u308b\u3002 \u914d\u5076\u8005\u63a7\u9664 \u914d\u5076\u8005\u7279\u5225\u63a7\u9664 \u6276\u990a\u63a7\u9664 \u5be1\u5a66(\u5be1\u592b)\u63a7\u9664 \u52e4\u52b4\u5b66\u751f\u63a7\u9664 (\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u3044\u308b\u5834\u5408\uff09 \u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\uff08\u305d\u306e\u5e74\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u6642\u306f\u3001\u6b7b\u4ea1\u6642\u306e\u73fe\u6cc1\uff09\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3002 (\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u3044\u306a\u3044\u5834\u5408\uff09 \u51fa\u56fd\u3057\u305f\u3068\u304d\u306e\u73fe\u6cc1\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3002\" width=\"550\" height=\"465\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u751f\u3058\u305f\u6240\u5f97\u306f\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3059\uff08\u6240\u6cd5102\u3001\u6240\u4ee4258\u2463\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/24\/01.htm\" target=\"_blank\">\u6240\u57fa\u901a165\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6d77\u5916\u8d74\u4efb\u4e2d\u306e\u4eba\u306e\u5834\u5408\uff08\u51fa\u56fd\u4e2d\u306e\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/strong><\/h4>\n<p>\uff11\u5e74\u4ee5\u4e0a\u306e\u4e88\u5b9a\u3067\u6d77\u5916\u52e4\u52d9\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u65e5\u672c\u56fd\u7c4d\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p>\u6d77\u5916\u3078\u8ee2\u52e4\u3057\u305f\u7fcc\u5e74\u4ee5\u5f8c\uff08\u5e30\u56fd\u5e74\u3092\u9664\u304f\uff09\u3067\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u3046\u3061\u4e00\u5b9a\u306e\u6240\u5f97\u304c\u57fa\u790e\u63a7\u9664\u306e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u8a72\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306f\u3001\u52e4\u52d9\u5730\u56fd\u306b\u304a\u3044\u3066\u3082\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u52e4\u52d9\u5730\u56fd\u306b\u304a\u3044\u3066\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u52e4\u52d9\u5730\u56fd\u306e\u7a0e\u5236\u306b\u3088\u308b\uff09\u3002<\/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<h4 style=\"text-align: center;\"><strong>\u3008\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306e\u4f8b\u3009<\/strong><\/h4>\n<ul>\n<li>\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\uff08\u7559\u5b88\u5b85\u7b49\uff09\u306e\u8cc3\u8cb8\u306b\u3088\u308b\u6240\u5f97\u304c\u3042\u308b\u4eba<\/li>\n<li>\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u4eba<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u3068\u63d0\u51fa\u5148<\/strong><\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u7fcc\u5e74\u306e\uff12\u670816\u65e5\u304b\u3089\uff13\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u901a\u3057\u3066\u63d0\u51fa\u3059\u308b\uff08\u6240\u6cd5120\uff09\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u306f\u3001\u51fa\u56fd\u524d\u306e\u7d0d\u7a0e\u5730\uff08\u5f93\u524d\u306e\u4f4f\u6240\u5730\uff09\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u3059\u308b\u4ed6\u3001\u3044\u304f\u3064\u304b\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6240\u6cd515\u56db\u30fb\u4e94\u30fb\u516d\u3001\u6240\u4ee453\u300154\uff09\u3002\u3053\u306e\u5834\u5408\u3082\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u4f4f\u6240\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/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<h4 style=\"text-align: center;\"><strong>\u3008\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u3009<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #888888;\">\u25c6<\/span>\u51fa\u56fd\u524d\u306b\u7d0d\u7a0e\u5730\u3068\u3055\u308c\u3066\u3044\u305f\u5834\u6240\u306b\u89aa\u65cf\u7b49\u304c\u5f15\u304d\u7d9a\u304d\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u51fa\u56fd\u524d\u306b\u7d0d\u7a0e\u5730\u3068\u3055\u308c\u3066\u3044\u305f\u5834\u6240\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #888888;\">\u25c6<\/span>\u4e0a\u8a18\u4ee5\u5916<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2\u8cb8\u4ed8\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730\u306e\u4ed6\u3001\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee454\u6761\u3067\u5b9a\u3081\u308b\u5834\u6240<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u975e\u5c45\u4f4f\u8005\u671f\u9593\u306e\u78ba\u5b9a\u7533\u544a\u306b\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u63a7\u9664\u306f\u3001\u96d1\u640d\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306e\uff13\u7a2e\u985e\u306e\u307f\u306b\u5236\u9650\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd5165\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61219\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-4.png\" alt=\" \u6240\u5f97\u63a7\u9664 \u9069\u7528\u4e0a\u306e\u6ce8\u610f\u70b9 \u96d1\u640d\u63a7\u9664 \u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u640d\u5931\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002 \u5bc4\u9644\u91d1\u63a7\u9664 \u56fd\u5185\u3067\u884c\u3063\u305f\u5bc4\u9644\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002\" width=\"650\" height=\"105\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-4.png 782w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-4-300x48.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u4e8b\u4f8b<\/strong><\/h4>\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:#800000;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\uff08\u56fd\u5185\u306e\u7559\u5b88\u5b85\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\uff08\u8b72\u6e21\u6240\u5f97\uff09\uff09<\/strong><\/span><\/p>\n<ul>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/li>\n<li>\u8b72\u6e21\u6240\u5f97\u306f\u3001\u5c45\u4f4f\u8005\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u53ce\u5165\u91d1\u984d\u304b\u3089\u53d6\u5f97\u8cbb\u3068\u8b72\u6e21\u8cbb\u7528\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b\u3002<\/li>\n<li>\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308c\u3070\u3001\u300c\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u300d\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u5404\u7a2e\u306e\u8b72\u6e21\u6240\u5f97\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd531\u4ed6\uff09\u3002<\/li>\n<li>\u6240\u5f97\u63a7\u9664\u306f\u3001\u5148\u306b\u8a18\u8ff0\u306e\u901a\u308a\u96d1\u640d\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306b\u5236\u9650\u3055\u308c\u308b\u3002<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7cbe\u7b97\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<\/div>\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:#333399;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\uff08\u56fd\u5185\u306e\u7559\u5b88\u5b85\u3092\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\uff08\u4e0d\u52d5\u7523\u6240\u5f97\uff09\uff09<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30a2\uff09\u3000\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u9ed2\u5b57\u306e\u5834\u5408<\/strong><\/p>\n<ul>\n<li>\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u542b\u3081\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c38\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3002<br \/>\n\uff0838\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u6240\u5f97\u63a7\u9664\u306f\u3001\u5148\u306b\u8a18\u8ff0\u306e\u901a\u308a\u96d1\u640d\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u306b\u5236\u9650\u3055\u308c\u308b\u3002<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7cbe\u7b97\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09\u3000\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><strong>\u3008\u767d\u8272\u7533\u544a\u8005\u3009<\/strong><br \/>\n\u4ed6\u306b\u7dcf\u5408\u6240\u5f97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u3002<br \/>\n<strong>\u3008\u9752\u8272\u7533\u544a\u8005\u3009<\/strong><br \/>\n\u4ed6\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u3066\u3082\u306a\u304a\u640d\u5931\u306e\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u9593\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\uff08\u7fcc\u5e74\u4ee5\u964d\u306e\u5404\u5e74\u306b\u304a\u3044\u3066\u9023\u7d9a\u3057\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u306a\u308b\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5e74\u306e\u9014\u4e2d\u3067\u6d77\u5916\u304b\u3089\u5e30\u56fd\u3057\u305f\u4eba\u306e\u5834\u5408\uff08\u5e30\u56fd\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\uff09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61220\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-5.png\" alt=\"1\/1 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u5e30\u56fd\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 12\/31 \u975e\u5c45\u4f4f\u8005\u671f\u9593\u3000\u3000\u3000\u3000\u3000\u3000 \u5c45\u4f4f\u8005\u671f\u9593  \u8ab2\u7a0e\u306e\u7bc4\u56f2\u3000 \u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u307f(A)\u3000 \u3000\u3000\u3059\u3079\u3066\u306e\u6240\u5f97(B)\" width=\"650\" height=\"123\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-5.png 751w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-5-300x57.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/strong><\/h4>\n<p>\u6d77\u5916\u304b\u3089\u5e30\u56fd\u3057\u305f\u5e74\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u5e74\u9593\u3092\u901a\u3057\u3066\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f\u8005\u306e\u5834\u5408\u3068\u540c\u3058\u3067\u3042\u308b\uff08\u6240\u6cd5120\u3001121\uff09\u3002\u9084\u4ed8\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3042\u308b\uff08\u6240\u6cd5122\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u518d\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u53c8\u306f\u5c45\u4f4f\u958b\u59cb\u5e74\u5ea6\u306b\u6d77\u5916\u8ee2\u52e4\u3057\u305f\u305f\u3081\u5e30\u56fd\u5f8c\u306b\u540c\u5236\u5ea6\u306e\u9069\u7528\u3092\u521d\u3081\u3066\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u5e30\u56fd\u3057\u305f\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd541\u2471\u30fb\u2472\u30fb<span style=\"color: #008000;\">\uff0821\uff09<\/span>\u30fb<span style=\"color: #008000;\">\uff0822\uff09<\/span>\uff09\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u3001\u4e0a\u56f3<span style=\"color: #4682b4;\">\uff08A\uff09<\/span>\u3068<span style=\"color: #b22222;\">\uff08B\uff09<\/span>\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\uff08<span style=\"color: #4682b4;\">\uff08A\uff09<\/span>\u304c\u306a\u3044\u5834\u5408\u306b\u306f<span style=\"color: #b22222;\">\uff08B\uff09<\/span>\u306e\u307f\uff09\u3067\u3042\u308b\uff08\u6240\u6cd5102\u3001\u6240\u4ee4258\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u671f\u3068\u63d0\u51fa\u5148<\/strong><\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u7fcc\u5e74\u306e\uff12\u670816\u65e5\u304b\u3089\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7d0d\u7a0e\u5730\uff08\u4f4f\u6240\u5730\uff09\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\uff08\u6240\u6cd515\u2460\u3001120\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u6240\u5f97\u63a7\u9664\u306b\u3064\u3044\u3066\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u5e30\u56fd\u3057\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u9069\u7528\u306b\u304a\u3044\u3066\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\uff08\u6240\u4ee4258\u2460\u4e09\u3001\u2462\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61221\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin3-6.png\" alt=\"\u6240\u5f97\u63a7\u9664 \u9069\u7528\u4e0a\u306e\u6ce8\u610f\u70b9 \u96d1\u640d\u63a7\u9664 \u975e\u5c45\u4f4f\u8005\u671f\u9593\u306b\u751f\u3058\u305f\u640d\u5931\uff08\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u3068\u5c45\u4f4f\u8005\u671f\u9593\u306b\u751f\u3058\u305f\u640d\u5931\u306e\u5408\u8a08\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u3002 \u5bc4\u9644\u91d1\u63a7\u9664 \u56fd\u5185\u3067\u884c\u3063\u305f\u5bc4\u9644\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308b\u3002 \u533b\u7642\u8cbb\u63a7\u9664 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664 \u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664 \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664 \u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664 \u5c45\u4f4f\u8005\u671f\u9593\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u306e\u307f\u304c \u5bfe\u8c61\u3068\u306a\u308b\u3002 \u914d\u5076\u8005\u63a7\u9664 \u914d\u5076\u8005\u7279\u5225\u63a7\u9664 \u6276\u990a\u63a7\u9664 \u5be1\u5a66\uff08\u5be1\u592b\uff09\u63a7\u9664 \u52e4\u52b4\u5b66\u751f\u63a7\u9664 \u305d\u306e\u5e74\u306e12\u670831\u65e5\u306e\u73fe\u6cc1\uff08\u305d\u306e\u5e74\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u6642\u306f\u3001\u6b7b\u4ea1\u6642\u306e\u73fe\u6cc1\uff09\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3002\" width=\"550\" height=\"449\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u975e\u5c45\u4f4f\u8005\u671f\u9593\u5185\u306b\u751f\u3058\u305f\u6240\u5f97\u306f\u306a\u3044\u3082\u306e\u3068\u307f\u306a\u3059\uff08\u6240\u6cd5102\u3001\u6240\u4ee4258\u2463\uff09\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc99;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\uff08\u6700\u7d42\u56de\uff09\u306f\u3001\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u6cd5\uff1a\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\uff1a\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u898f\uff1a\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\uff1a\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\uff1a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\uff08\u4f8b\uff09<br \/>\n\u6240\u6cd557\u306e\uff12\u2460\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd557\u6761\u306e\uff12\u7b2c\uff11\u9805<br \/>\n\u63aa\u6cd541<span style=\"color: #008000;\">\uff0821\uff09<\/span>\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd541\u676121\u9805<\/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>\u8fd1\u5e74\u3001\u4f01\u696d\u6d3b\u52d5\u306e\u30b0\u30ed\u30fc\u30d0\u30eb\u5316\u306b\u4f34\u3044\u3001\u6d77\u5916\u8ee2\u52e4\u306f\u4e00\u90e8\u306e\u500b\u4eba\u3092\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u306a\u3063\u3066\u3044\u308b\u3002\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u7a0e\u52d9\u306b\u3064\u3044\u3066\u306f\u3001\u8ee2\u52e4\u3059\u308b\u672c\u4eba\u3068\u4f01\u696d\u5074\u306e\u53cc\u65b9\u304c\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3042\u308b\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":[190,177,167,181,290],"tags":[347,465,377,303],"backnumber":[1778],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-09 03:56:41","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61215"}],"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=61215"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61215\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=61215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=61215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=61215"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=61215"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=61215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}