{"id":6557,"date":"2013-01-31T10:17:22","date_gmt":"2013-01-31T01:17:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=6557"},"modified":"2022-01-14T15:10:48","modified_gmt":"2022-01-14T06:10:48","slug":"income-article-12","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-12\/","title":{"rendered":"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u5404\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u5e73\u621024\u5e74\u5206<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u5404\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d<\/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>\u4eca\u56de\u306f\u3001\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\u306e\u3046\u3061\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u76f4\u9762\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff11\u3011\u3000\u914d\u5f53\u6240\u5f97<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u914d\u5f53\u6240\u5f97\u306e\u8a08\u7b97\u3068\u8ab2\u7a0e\u306e\u539f\u5247\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09<\/strong><br \/>\n\u914d\u5f53\u6240\u5f97\u306b\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u6240\u5f97\u3068\u3001\u6cd5\u5f8b\u7684\u306b\u914d\u5f53\u3067\u306f\u306a\u3044\u304c\u914d\u5f53\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\uff08\u307f\u306a\u3057\u914d\u5f53\uff09\u304c\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u5f8b\u4e0a\u306e\u914d\u5f53\u7b49\u306f\u3001\u682a\u4e3b\u306e\u5730\u4f4d\u306b\u57fa\u3065\u3044\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3084\u51fa\u8cc7\u8005\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u7b49\u3067\u3042\u308a\uff08\u6240\u6cd524\u2460\uff09\u3001\u307f\u306a\u3057\u914d\u5f53\u306f\u3001\u9069\u683c\u5408\u4f75\u4ee5\u5916\u306e\u5408\u4f75\u3001\u8cc7\u672c\u3084\u51fa\u8cc7\u306e\u6255\u623b\u3057\u3001\u89e3\u6563\u306b\u3088\u308b\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d\u3001\u8a3c\u5238\u5e02\u5834\u4ee5\u5916\u304b\u3089\u306e\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u7b49\u306b\u4f34\u3063\u3066\u767a\u751f\u3059\u308b\uff08\u6240\u6cd525\uff09\u3002<\/p>\n<p>\u307f\u306a\u3057\u914d\u5f53\u306f\u3001\u6cd5\u5f8b\u4e0a\u306e\u914d\u5f53\u7b49\u3068\u5b9f\u8cea\u7684\u306b\u540c\u3058\u7d4c\u6e08\u7684\u52b9\u679c\u3092\u3082\u305f\u3089\u3059\u305f\u3081\u3001\u914d\u5f53\u3068\u307f\u306a\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002\u306a\u304a\u3001\u4f1a\u793e\u6cd5\u306f\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u306e\u914d\u5f53\u3082\u8a8d\u3081\u3066\u3044\u308b\u304c\u3001\u8cc7\u672c\u5270\u4f59\u91d1\u304b\u3089\u306e\u914d\u5f53\u306f\u8cc7\u672c\u306e\u6255\u623b\u3057\u306e\u6027\u683c\u3092\u6301\u3064\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u914d\u5f53\u6240\u5f97\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>\u914d\u5f53\u6240\u5f97\u306f\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u682a\u5f0f\u7b49\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u501f\u5165\u91d1\u306e\u5229\u5b50\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3059\u308b\u3002\u3053\u306e\u3068\u304d\u53ce\u5165\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u501f\u5165\u91d1\u306e\u5229\u5b50\u306b\u306f\u3001<span style=\"color: #000080;\"><strong>\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u306b\u4fc2\u308b\u3082\u306e\u3084\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u3057\u305f\u914d\u5f53\u7b49\uff08\u4e0b\u8a18\uff08\uff12\uff09\u53c2\u7167\uff09\u306b\u4fc2\u308b\u3082\u306e\u306f\u542b\u307e\u308c\u306a\u3044<\/strong><\/span>\uff08\u63aa\u6cd537\u306e10\u2465\u4e09\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/801226\/sinkoku\/57\/08\/06.htm#a-02\" target=\"_blank\">\u63aa\u901a8\u306e5-2<\/a>\uff09\u3002<\/p>\n<p>\u914d\u5f53\u6240\u5f97\u306f\u3001\u539f\u5247\u3068\u3057\u3066<span style=\"color: #000080;\"><strong>\u7dcf\u5408\u8ab2\u7a0e<\/strong><\/span>\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u6cd522\u2461\u4e00\uff09\u3002<br \/>\n\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u305f\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #000080;\"><strong>\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/span>\uff08\u6240\u6cd592\uff09\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u7533\u544a\u4e0d\u8981\u306e\u914d\u5f53\u6240\u5f97<\/strong><br \/>\n\u6b21\u306e\u2460\u3001\u2461\u306b\u8a72\u5f53\u3059\u308b\u914d\u5f53\u6240\u5f97\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u542b\u3081\u308b\u5fc5\u8981\u304c\u306a\u3044\uff08\u63aa\u6cd58\u306e5\uff09\u3002<br \/>\n\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001<span style=\"color: #000080;\"><strong>\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u914d\u5f53\u7b49\uff11\u56de\u3054\u3068\u306b\u9078\u629e\u3059\u308b<\/strong><\/span>\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6e90\u6cc9\u5fb4\u53ce\u3092\u9078\u629e\u3057\u305f\u7279\u5b9a\u53e3\u5ea7\u5185\u306e\u914d\u5f53\u7b49\u306f\u53e3\u5ea7\u3054\u3068\uff09\u3002<br \/>\n<strong>\u2460\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u4ee5\u5916\uff08\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\uff09<\/strong><br \/>\n\u5185\u56fd\u6cd5\u4eba\u304b\u3089\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u914d\u5f53\u7b49\u3067\u3001\uff11\u56de\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u91d1\u984d\u304c10\u4e07\u5186\u306b\u914d\u5f53\u8a08\u7b97\u671f\u9593\u306e\u6708\u6570\u3092\u4e57\u3058\u3001\u3053\u308c\u309212\u3067\u9664\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/kakutei-sinkoku4-1.png\" alt=\"\" width=\"400\" height=\"58\" \/><\/p>\n<p>\u3053\u306e\u57fa\u6e96\u306b\u3088\u308a\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u914d\u5f53\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u4f4f\u6c11\u7a0e\u3067\u306f\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300c\u914d\u5f53\u306b\u95a2\u3059\u308b\u4f4f\u6c11\u7a0e\u306e\u7279\u4f8b\u300d\u6b04\u306b\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/kakutei-sinkoku4-2.png\" alt=\"\" width=\"400\" height=\"320\" \/><br \/>\n<span style=\"font-size: 12px;\">\u203b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki01\/shinkokusho\/02.htm\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8<\/a>\uff21\uff08\u7b2c\u4e8c\u8868\uff09\u306e\u4e00\u90e8\u629c\u7c8b<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2461 \u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\uff08\u5927\u53e3\u682a\u4e3b<span style=\"color: #800000;\">\uff0a<\/span>\u304c\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3082\u306e\u306f\u9664\u304f\uff09<\/strong><br \/>\n\u914d\u5f53\u7b49\u306e\u91d1\u984d\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #800000;\"><span style=\"font-size: 12px;\">\u3000<\/span>\uff0a<\/span>\u5927\u53e3\u682a\u4e3b\uff1a\u305d\u306e\u914d\u5f53\u7b49\u306b\u4fc2\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3044\u3066\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u306e\uff13\uff05\u4ee5\u4e0a\uff08\u5e73\u621023\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u306f\uff15\uff05\u4ee5\u4e0a\uff09\u306e\u682a\u5f0f\u3092\u6709\u3059\u308b\u682a\u4e3b<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/strong><br \/>\n\u5e73\u621021\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u4ed6\u306b<span style=\"color: #000080;\"><strong>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e<\/strong><\/span>\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd58\u306e4\u2460\uff09\u3002<\/p>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001<span style=\"color: #000080;\"><strong>\u7533\u544a\u3059\u308b\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u7b49\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a<\/strong><\/span>\u3001\u4e00\u90e8\u3092\u7dcf\u5408\u8ab2\u7a0e\u3001\u4e00\u90e8\u3092\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u63aa\u6cd58\u306e4\u2461\uff09\u3002<br \/>\n\u307e\u305f\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u305f\u914d\u5f53\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001<span style=\"color: #000080;\"><strong>\u914d\u5f53\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u306a\u3044<\/strong><\/span>\uff08\u63aa\u6cd58\u306e4\u2460\uff09\u3002<\/p>\n<p>\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f15\uff05\uff08\u4ed6\u306b\u4f4f\u6c11\u7a0e\uff15\uff05\uff09\u3067\u3042\u308b\u304c\u3001<span style=\"color: #000080;\"><strong>\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u306f\uff17\uff05<\/strong><\/span>\uff08\u4ed6\u306b\u4f4f\u6c11\u7a0e\uff13\uff05\uff09\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306f\u3001<span style=\"color: #000080;\"><strong>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/span>\uff08\u63aa\u6cd537\u306e12\u306e2\u2460\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff12\u3011\u3000\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u306e\u539f\u5247\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\uff09<\/strong><br \/>\n\u5e73\u621016\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306f\u300115\uff05\uff08\u4ed6\u306b\u4f4f\u6c11\u7a0e5\uff05\uff09\u306e\u7a0e\u7387\u306b\u3088\u308b\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd537\u306e10\u2460\uff09\u3002\u305f\u3060\u3057\u3001<span style=\"color: #000080;\"><strong>\u5e73\u621025\u5e7412\u670831\u65e5\u307e\u3067\u306b\u884c\u3046\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\uff17\uff05<\/strong><\/span>\uff08\u4ed6\u306b\u4f4f\u6c11\u7a0e\uff13\uff05\uff09\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u5e7320\u6539\u6240\u6cd5\u7b49\u964443\u2461\uff09\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u8a3c\u5238\u696d\u8005\u7b49\u3092\u901a\u3058\u305f\u8b72\u6e21\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3002\u305f\u3068\u3048\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u3067\u3042\u3063\u3066\u3082\u3001\u8a3c\u5238\u696d\u8005\u7b49\u3092\u901a\u3055\u306a\u3044\u76f8\u5bfe\u53d6\u5f15\u306b\u3088\u308b\u5834\u5408\u306b\u306f15\uff05\u306e\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408<\/strong><br \/>\n<strong>\u2460\u3000\u5185\u90e8\u901a\u7b97<\/strong><br \/>\n\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u3068\u306e\u9593\u3067\u306e\u307f\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd537\u306e10\u2460\uff09\u3002<br \/>\n\u4e0a\u5834\u682a\u5f0f\u7b49\u3068\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u76ca\u3092\u901a\u7b97\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#FF8C00;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\uff08\u30a2\uff09\u3000\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3068\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u306e\u901a\u7b97<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\uff1d\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\uff0d\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\uff09\u00d7\uff17\uff05<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u30a4\uff09\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3068\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u306e\u901a\u7b97<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\uff1d\uff08\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\uff0d\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\uff09\u00d715\uff05<\/p>\n<\/div>\n<p><strong>\u2461\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3068\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97<\/strong><br \/>\n\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306f\u3001<span style=\"color: #000080;\"><strong>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/span>\uff08\u63aa\u6cd537\u306e12\u306e2\u2460\uff09\u3002<br \/>\n\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u8a18\u8f09\u3092\u3057\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u898f18\u306e14\u306e2\u2461\uff09\uff08<strong>\u3010\uff11\u3011\uff08\uff13\uff09<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\u2462\u3000\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/strong><br \/>\n\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\uff08\u8a3c\u5238\u696d\u8005\u7b49\u3092\u901a\u3058\u305f\u8b72\u6e21\u7b49\u306b\u3088\u308a\u751f\u3058\u305f\u3082\u306e\uff09\u3067\u3001\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\u3068\u640d\u76ca\u901a\u7b97\u3057\u3066\u3082\u306a\u304a\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #000080;\"><strong>\u7fcc\u5e74\u4ee5\u5f8c\uff13\u5e74\u306b\u308f\u305f\u3063\u3066\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u53ca\u3073\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3082\u306e\uff09\u304b\u3089\u7e70\u8d8a\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/span>\uff08\u63aa\u6cd537\u306e12\u306e2\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u7e70\u8d8a\u63a7\u9664\u306e\u9806\u5e8f\u306b\u3064\u3044\u3066\u306e\u7559\u610f\u70b9\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u53e4\u3044\u5e74\u306b\u751f\u3058\u305f\u8b72\u6e21\u640d\u5931\u304b\u3089\u9806\u6b21\u63a7\u9664\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\u3057\uff08\u307e\u305a\u672a\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u3001\u305d\u306e\u5f8c\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u304b\u3089\u63a7\u9664\uff09\u3001\u306a\u304a\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u63aa\u6cd537\u306e12\u306e2\u2467\uff09\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e00\u5b9a\u306e\u66f8\u985e<span style=\"color: #993366;\">\uff0a<\/span>\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u305d\u306e\u5f8c\u306e\u5404\u5e74\u306b\u304a\u3044\u3066\u9023\u7d9a\u3057\u3066\u4e00\u5b9a\u306e\u66f8\u985e<span style=\"color: #993366;\">\uff0a<\/span>\u3092\u6dfb\u4ed8\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\uff08\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u304c\u306a\u3044\u5e74\u5206\u3082\u542b\u3080\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e00\u5b9a\u306e\u66f8\u985e<span style=\"color: #993366;\">\uff0a<\/span>\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #993366;\">\uff0a<\/span>\u4e00\u5b9a\u306e\u66f8\u985e\uff1a\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/pdf\/ba101.pdf\" target=\"_blank\">\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u7528\uff09<\/a>\u300d\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/yoshiki02\/pdf\/b035.pdf\" target=\"_blank\">\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/a>\u300d<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff13\u3011\u3000\u571f\u5730\u5efa\u7269\u306e\u8b72\u6e21\u6240\u5f97<\/strong><\/h4>\n<p>\u571f\u5730\u7b49\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u5f97\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5206\u96e2\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u6b21\u306e\u5834\u5408\u3092\u9664\u304d\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\uff08\u63aa\u6cd531\u300132\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#000080;\">\n\t\t<p><strong>\u3008\u4ed6\u306e\u6240\u5f97\u3068\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3009<\/strong><br \/>\n\u2460\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff08\u63aa\u6cd541\u306e5\uff09<br \/>\n\u2461\u3000\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff08\u63aa\u6cd541\u306e5\u306e2\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff14\u3011\u3000\u4e0d\u52d5\u7523\u6240\u5f97<\/strong><\/h4>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u6cd522\u2461\u4e00\uff09\u3002\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u640d\u5931\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u308b\uff08\u6240\u6cd569\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5fc5\u8981\u7d4c\u8cbb\u306e\u4e2d\u306b\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u751f\u305a\u308b\u305f\u3081\u306e<span style=\"color: #000080;\"><strong>\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u501f\u5165\u91d1\u306e\u5229\u5b50\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5229\u5b50\u76f8\u5f53\u984d\u306f\u751f\u3058\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u5f53\u8a72\u91d1\u984d\u306f\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044<\/strong><\/span>\uff08\u63aa\u6cd541\u306e4\uff09\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308b\uff08\u63aa\u4ee426\u306e6\u2460\uff09\u3002<\/p>\n<p><strong>\u2460\u3000\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u501f\u5165\u91d1\u5229\u5b50\u4ee5\u5916\u306e\u5fc5\u8981\u7d4c\u8cbb \uff1e \uff10\u3000\u306e\u5834\u5408<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/kakutei-sinkoku4-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/kakutei-sinkoku4-3.png\" alt=\"\" width=\"650\" height=\"108\" \/><\/a><\/p>\n<p><strong>\u2461\u3000\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u571f\u5730\u7b49\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u501f\u5165\u91d1\u5229\u5b50\u4ee5\u5916\u306e\u5fc5\u8981\u7d4c\u8cbb \uff1c \uff10\u3000\u306e\u5834\u5408<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/kakutei-sinkoku4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/01\/kakutei-sinkoku4-4.png\" alt=\"\" width=\"650\" height=\"110\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\u304c\u4e8b\u696d\u7684\u898f\u6a21\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u8a08\u7b97\u4e0a\u7570\u306a\u308b\u53d6\u6271\u3044\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\u2460\u3000 \u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u58ca\u3057\u3001\u9664\u5374\u3001\u6ec5\u5931\u7b49\u306b\u3088\u308b\u8cc7\u7523\u640d\u5931<\/strong>\uff08\u6240\u6cd551\uff09<br \/>\n\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\uff1a\u5168\u984d\u5fc5\u8981\u7d4c\u8cbb\u7b97\u5165<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3000\uff1a\u8cc7\u7523\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3092\u9650\u5ea6\u306b\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165<\/p>\n<p><strong>\u2461\u3000\u56de\u53ce\u4e0d\u80fd\u306b\u3088\u308b\u8cb8\u5012\u640d\u5931<\/strong>\uff08\u6240\u6cd551\u300164\uff09<br \/>\n\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\uff1a\u56de\u53ce\u4e0d\u80fd\u3068\u306a\u3063\u305f\u5e74\u5206\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3000\uff1a\u53ce\u5165\u8a08\u4e0a\u3057\u305f\u5e74\u5206\u306b\u3055\u304b\u306e\u307c\u308a\u3001\u305d\u306e\u56de\u53ce\u4e0d\u80fd\u984d\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u6240\u5f97\u8a08\u7b97\u3092\u3084\u308a\u76f4\u3059<\/p>\n<p><strong>\u2462\u3000\u767d\u8272\u5c02\u5f93\u8005\u63a7\u9664\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<\/strong>\uff08\u6240\u6cd557\uff09<br \/>\n\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\uff1a\u9069\u7528\u3042\u308a<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3000\uff1a\u9069\u7528\u306a\u3057<\/p>\n<p><strong>\u2463\u3000\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/strong>\uff08\u63aa\u6cd525\u306e2\uff09<br \/>\n\u4e8b\u696d\u7684\u898f\u6a21\u306e\u5834\u5408\uff1a\u6700\u9ad865\u4e07\u5186<br \/>\n\u305d\u308c\u4ee5\u5916\u306e\u5834\u5408\u3000\uff1a\u6700\u9ad810\u4e07\u5186<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3010\uff15\u3011\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09\u3000\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/strong><br \/>\n\u6e80\u671f\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u3068\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u4e00\u6642\u6240\u5f97\u53c8\u306f\u96d1\u6240\u5f97\uff08\u4e00\u6642\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u4e00\u6642\u6240\u5f97\u3001\u5e74\u91d1\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u96d1\u6240\u5f97\uff09\u3068\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u3068\u4fdd\u967a\u91d1\u53d7\u53d6\u4eba\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\uff08\u6240\u6cd534\u300135\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/04\/08.htm\" target=\"_blank\">\u6240\u57fa\u901a34-1<\/a>\uff09\u3002<\/p>\n<p>\u4fdd\u967a\u306b\u4fc2\u308b\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u3001\u4fdd\u967a\u671f\u9593\u304c\uff15\u5e74\u4ee5\u4e0b\u306e\u3082\u306e\u3084\u4fdd\u967a\u671f\u9593\u306f\uff15\u5e74\u3092\u8d85\u3048\u3066\u3044\u3066\u3082\uff15\u5e74\u4ee5\u5185\u306b\u89e3\u7d04\u3057\u305f\u3082\u306e\u306b\u4fc2\u308b\u4e00\u6642\u6255\u3044\u306e\u4fdd\u967a\u7b49\u306e\u5dee\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u878d\u985e\u4f3c\u5546\u54c1\u3068\u3057\u3066\u7a0e\u738715\uff05\uff08\u4ed6\u306b\u4f4f\u6c11\u7a0e5\uff05\uff09\u306e\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3060\u3051\u3067\u8ab2\u7a0e\u95a2\u4fc2\u306f\u7d42\u4e86\u3059\u308b\uff08\u6240\u6cd5174\u3001\u63aa\u6cd541\u306e10\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/880331\/gensen\/58\/41\/10.htm\" target=\"_blank\">\u63aa\u901a41\u306e10\u30fb41\u306e12\u5171\uff0d1<\/a>\uff09\u3002<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u95a2\u9023<\/strong><br \/>\n\u798f\u5cf6\u539f\u5b50\u529b\u767a\u96fb\u6240\u306e\u4e8b\u6545\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3001\u8ce0\u511f\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621023\u5e7411\u670830\u65e5\u4ed8\u56fd\u7a0e\u5e81\u6587\u66f8\u56de\u7b54\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u305d\u306e\u5f8c\u3001\u5e73\u621024\u5e7411\u670829\u65e5\u4ed8\u3067\u300c\u8ca1\u7269\u4fa1\u5024\u306e\u55aa\u5931\u53c8\u306f\u6e1b\u5c11\u7b49\u300d\u306b\u5bfe\u3059\u308b\u8ce0\u511f\u91d1\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u6587\u66f8\u56de\u7b54\u306b\u3066\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/bunshokaito\/shotoku\/121129\/index.htm\" target=\"_blank\">\u539f\u5b50\u529b\u767a\u96fb\u6240\u306e\u4e8b\u6545\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3089\u308c\u305f\u65b9\u3005\u306b\u304a\u652f\u6255\u3059\u308b\u300c\u8ca1\u7269\u4fa1\u5024\u306e\u55aa\u5931\u53c8\u306f\u6e1b\u5c11\u7b49\u300d\u306b\u5bfe\u3059\u308b\u8ce0\u511f\u91d1\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u307e\u305f\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u3067\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/sonota\/sonota\/osirase\/data\/h23\/jishin\/tokurei\/zeikin.htm#b\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u7b49\u306e\u7a0e\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>\u6b21\u56de\u306f\u3001\u6240\u5f97\u63a7\u9664\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"font-size: 12px;\">\u3014\u51e1\u4f8b\u3015<br \/>\n\u30fb\u6240\u3000\u6cd5\u2026\u2026\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u30fb\u6240\u3000\u4ee4\u2026\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u30fb\u6240\u3000\u898f\u2026\u2026\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u30fb\u6240\u57fa\u901a\u2026\u2026\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u30fb\u63aa\u3000\u6cd5\u2026\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u30fb\u63aa\u3000\u901a\u2026\u2026\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<br \/>\n\u30fb\u5e7320\u6539\u6240\u6cd5\u7b49\u9644\u2026\u2026\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621020\u5e74\u6cd5\u5f8b\u7b2c23\u53f7\uff09\u9644\u5247<br \/>\n\uff08\u4f8b\uff09\u3000\u6240\u6cd5121\u2460\u4e8c \uff1d \u6240\u5f97\u7a0e\u6cd5121\u6761\uff11\u9805\uff12\u53f7<\/span><\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/p><\/p><\/p><\/p><\/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>\u4eca\u56de\u306f\u3001\u6240\u5f97\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\u306e\u3046\u3061\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u76f4\u9762\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u308b\u3082\u306e\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\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":[160,404,403,305,377,382,161,397],"backnumber":[1679],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 14:56:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/6557"}],"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=6557"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/6557\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=6557"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=6557"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=6557"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=6557"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=6557"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}